Duluth (DLTH) 10-Q 14 Jun 19 2020 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	May 05, 2019	Jun. 10, 2019
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	May 5, 2019
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q1
Trading Symbol	dlth
Title of 12(b) Security	Class B Common Stock, No Par Value
Security Exchange Name	NASDAQ
Entity Registrant Name	DULUTH HOLDINGS INC.
Entity Central Index Key	0001649744
Current Fiscal Year End Date	--02-02
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	true
Entity Shell Company	false
Class A common stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		3,364,200
Class B common stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		29,360,357

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	May 05, 2019	Feb. 03, 2019
Current Assets:
Cash	$ 992	$ 731
Accounts receivable	359	28
Other receivables	8,292	4,611
Inventory, less reserve for excess and obsolete items of $2,574 and $2,420, respectively	104,289	97,685
Prepaid expenses & other current assets	11,977	12,640
Prepaid catalog costs	202	2,503
Total current assets	126,111	118,198
Property and equipment, net	136,652	167,109
Operating lease right-of-use assets	134,956
Finance lease right-of-use assets	10,610
Restricted cash	1,578	2,354
Available-for-sale security	6,267	6,295
Goodwill	402	402
Other assets, net	2,354	2,401
Total assets	418,930	296,759
Current liabilities:
Trade accounts payable	26,710	25,363
Accrued expenses and other current liabilities	25,080	26,530
Income taxes payable		218
Current portion of operating lease liabilities	10,103
Current portion of finance lease liabilities	315
Current maturities of long-term debt	510	500
Total current liabilities	62,718	52,611
Long-term debt, less current maturities	29,576	29,737
Finance lease obligations under build-to-suit leases		23,034
Operating lease liabilities, less current maturities	118,475
Finance lease liabilities, less current maturities	8,670
Long-term line of credit	39,240	16,542
Deferred tax liabilities	9,420	9,722
Deferred rent obligations, less current maturities		5,003
Total liabilities	268,099	136,649
Commitments and contingencies
Shareholders’ equity:
Preferred stock, no par value; 10,000 shares authorized; no shares issued or outstanding as of May 5, 2019 and February 3, 2019
Treasury stock, at cost; 19 and 5 shares as of May 5, 2019 and February 3, 2019, respectively	(369)	(92)
Capital stock	90,416	89,849
Retained earnings	61,096	70,592
Total shareholders' equity of Duluth Holdings Inc.	151,143	160,349
Noncontrolling interest	(312)	(239)
Total shareholders' equity	150,831	160,110
Total liabilities and shareholders' equity	418,930	296,759
Class A common stock [Member]
Shareholders’ equity:
Common stock
Class B common stock [Member]
Shareholders’ equity:
Common stock

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	May 05, 2019	Feb. 03, 2019
Reserve for excess and obsolete items	$ 2,574	$ 2,420
Preferred stock, no par value
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Treasury stock, shares	19,000	5,000
Class A common stock [Member]
Common stock, no par value
Common stock, shares authorized	10,000,000	10,000,000
Common stock, shares issued	3,364,000	3,364,000
Common stock, shares outstanding	3,364,000	3,364,000
Class B common stock [Member]
Common stock, no par value
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	29,358,000	29,215,000
Common stock, shares outstanding	29,339,000	29,210,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	May 05, 2019	Apr. 29, 2018
Condensed Consolidated Statements of Operations [Abstract]
Net sales	$ 114,244	$ 100,207
Cost of goods sold (excluding depreciation and amortization)	53,326	44,267
Gross profit	60,918	55,940
Selling, general and administrative expenses	70,609	56,197
Operating loss	(9,691)	(257)
Interest expense	841	821
Other income, net	204	163
Loss before income taxes	(10,328)	(915)
Income tax benefit	(2,683)	(232)
Net loss	(7,645)	(683)
Less: Net (loss) income attributable to noncontrolling interest	(73)	8
Net loss attributable to controlling interest	$ (7,572)	$ (691)
Basic loss per share (Class A and Class B):
Weighted average shares of common stock outstanding, Basic	32,281	32,046
Net loss per share attributable to controlling interest, Basic	$ (0.23)	$ (0.02)
Diluted loss per share (Class A and Class B):
Weighted average shares and equivalents outstanding, Diluted	32,281	32,046
Net loss per share attributable to controlling interest, Diluted	$ (0.23)	$ (0.02)

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended
	May 05, 2019	Apr. 29, 2018
Condensed Consolidated Statements of Comprehensive Income [Abstract]
Net loss	$ (7,645)	$ (683)
Other comprehensive income:
Other comprehensive income
Comprehensive loss	(7,645)	(683)
Comprehensive (loss) income attributable to noncontrolling interest	(73)	8
Comprehensive loss attributable to controlling interest	$ (7,572)	$ (691)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Shareholders’ Equity - USD ($) $ in Thousands	Capital stock [Member]	Treasury stock [Member]	Retained earnings [Member]	Noncontrolling interest in variable interest entity [Member]	Total
Beginning balance at Jan. 28, 2018	$ 88,043	$ (57)	$ 48,084	$ 3,279	$ 139,349
Beginning balance (in shares) at Jan. 28, 2018	32,462,000
Cumulative effect from adoption of ASC at Jan. 28, 2018			(648)		(648)
Adjusted balance at Jan. 28, 2018	$ 88,043	(57)	47,436	3,279	138,701
Adjusted balance (in shares) at Jan. 28, 2018	32,462,000
Issuance of common stock, shares	106,000
Stock-based compensation	$ 409				409
Restricted stock surrendered for taxes		(35)			(35)
Restricted stock surrendered for taxes, shares	(2,000)
Net (loss) income			(691)	8	(683)
Ending balance at Apr. 29, 2018	$ 88,452	(92)	46,745	3,287	138,392
Ending balance (in shares) at Apr. 29, 2018	32,566,000
Beginning balance at Feb. 03, 2019	$ 89,849	(92)	70,592	(239)	160,110
Beginning balance (in shares) at Feb. 03, 2019	32,574,000
Cumulative effect from adoption of ASC at Feb. 03, 2019			(1,924)		(1,924)
Adjusted balance at Feb. 03, 2019	$ 89,849	(92)	68,668	(239)	158,186
Adjusted balance (in shares) at Feb. 03, 2019	32,574,000
Issuance of common stock	$ 134				134
Issuance of common stock, shares	149,000
Stock-based compensation	$ 433				433
Restricted stock forfeitures, shares	(6,000)
Restricted stock surrendered for taxes		(277)			(277)
Restricted stock surrendered for taxes, shares	(15,000)
Net (loss) income			(7,572)	(73)	(7,645)
Ending balance at May. 05, 2019	$ 90,416	$ (369)	$ 61,096	$ (312)	$ 150,831
Ending balance (in shares) at May. 05, 2019	32,703,000

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	May 05, 2019	Apr. 29, 2018
Cash flows from operating activities:
Net loss	$ (7,645)	$ (683)
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and amortization	4,392	2,309
Stock-based compensation	474	409
Deferred income taxes	(302)	40
Changes in operating assets and liabilities:
Accounts receivable	(331)	22
Other receivables	(3,681)	(308)
Inventory	(6,604)	(10,363)
Prepaid expense & other current assets	2,577	(1,527)
Deferred catalog costs	2,301	(814)
Trade accounts payable	1,221	(1,441)
Income taxes payable	(218)	(421)
Accrued expenses and deferred rent obligations	(5,295)	1,790
Net cash used in operating activities	(13,111)	(10,987)
Cash flows from investing activities:
Purchases of property and equipment	(8,015)	(14,000)
Capital contributions towards build-to-suit stores	(1,788)
Principal receipts from available-for-sale security	28
Change in other assets	13	43
Net cash used in investing activities	(9,762)	(13,957)
Cash flows from financing activities:
Proceeds from line of credit	70,172	37,464
Payments on line of credit	(47,474)	(16,214)
Payments on long term debt	(119)	(19)
Payments on finance lease obligations	(37)	(1)
Change in bank overdrafts		478
Proceeds from finance lease obligations		266
Shares withheld for tax payments on vested restricted stock	(277)	(35)
Other	93	24
Net cash provided by financing activities	22,358	21,963
Decrease in cash and restricted cash	(515)	(2,981)
Cash and restricted cash at beginning of period	3,085	7,083
Cash and restricted cash at end of period	2,570	4,102
Supplemental disclosure of cash flow information:
Interest paid	986	737
Income taxes paid	2,179	149
Supplemental disclosure of non-cash information:
Property and equipment acquired under build-to-suit leases		7,331
Unpaid liability to acquire property and equipment	$ 846	$ 2,507

Nature of Operations and Basis

Nature of Operations and Basis of Presentation	3 Months Ended
	May 05, 2019
Nature of Operations and Basis of Presentation [Abstract]
Nature of Operations and Basis of Presentation	1. NATURE OF OPERATIONS AND BASIS OF PRESENTATION A. Nature of Operations Duluth Holdings Inc. (“Duluth Trading” or the “Company”), a Wisconsin corporation, is a lifestyle brand of men’s and women’s casual wear, workwear and accessories sold exclusively through the Company’s own direct and retail channels. The direct segment, consisting of the Company’s website and catalogs, offers products nationwide. In 2010, the Company added retail to its omni-channel platform with the opening of its first store. Since then, Duluth Trading has expanded its retail presence, and as of May 5, 2019 , the Company operated 48 retail stores and three outlet stores. The Company’s products are marketed under the Duluth Trading brand, with the majority of products being exclusively developed and sold as Duluth Trading branded merchandise. The Company has two classes of authorized common stock: Class A common stock and Class B common stock. The rights of holders of Class A common stock and Class B common stock are identical, except for voting and conversion rights. Each share of Class A common stock is entitled to ten votes per share and is convertible at any time into one share of Class B common stock. Each share of Class B common stock is entitled to one vote per share. The Company’s Class B common stock trades on the NASDAQ Global Select Market under the symbol “DLTH.” B. Basis of Presentation The condensed consolidated financial statements are prepared in accordance with U.S. Generally Accepted Accounting Principles (“U.S. GAAP”). The Company consolidates TRI Holdings, LLC (“TRI”) as a variable interest entity (see Note 6 “Variable Interest Entity” for further information). All intercompany balances and transactions have been eliminated. The Company’s fiscal year ends on the Sunday nearest to January 31 of the following year. Fiscal 2019 is a 52-week period and ends on February 2, 2020. Fiscal 2018 was a 53-week period and ended on February 3, 2019 . The three months of fiscal 2019 and fiscal 2018 represent the Company’s 13-week periods ended May 5, 2019 and April 29, 2018 , respectively. The accompanying condensed consolidated financial statements as of and for the three months ended May 5, 2019 and April 29, 2018 have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) and, in the opinion of the Company, include all adjustments (which are normal and recurring in nature) necessary to present fairly the financial position, results of operations and cash flows of the Company for the interim periods presented. Certain information and footnote disclosures normally included in consolidated financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such SEC rules and regulations as of and for the three months ended May 5, 2019 and April 29, 2018 . These interim condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes included in the Company’s annual report on Form 10-K for the fiscal year ended February 3, 2019 . C. Seasonality of Business The Company’s business is affected by the pattern of seasonality common to most retail apparel businesses. Historically, the Company has recognized a significant portion of its revenue and operating profit in the fourth fiscal quarter of each year as a result of increased sales during the holiday season. D . Restricted Cash The Company’s restricted cash is held in escrow accounts and is used to pay a portion of the construction loans entered into by third party landlords (the “Landlords”) in connection with the Company’s retail store leases. The restricted cash is disbursed based on the escrow agreements entered into by and among the Landlords, the Company and the escrow agent.  F. Significant Accounting Policies Except as disclosed below, there have been no significant changes to the Company’s significant accounting policies as described in the Company’s Annual Report on Form 10-K for the year ended February 3, 2019 . Recently Adopted Accounting Pronouncements On February 4, 2019, the Company adopted Accounting Standards Update (“ASU”) No. 2016-02, Leases (Topic 842) (“ASC 842”) and related amendments. ASC 842 requires lessees to (i) recognize a right-of-use asset and a lease liability that is initially measured at the present value of the remaining lease payments, on the consolidated balance sheets, (ii) recognize a single lease cost, calculated over the lease term on a straight-line basis and (iii) classify lease related cash payments within operating and financing activities. The Company adopted ASC 842 utilizing the optional transition method, which allows guidance to be initially applied at the adoption date with a cumulative-effect adjustment to the opening balance of retained earnings. The Company elected the package of practical expedients, which allows the Company to forgo reassessing prior conclusions on lease definition, classification and initial direct costs related to existing leases as of the adoption date. The Company elected not to recognize short-term leases on the consolidated balance sheets and all non-lease components, such as common area maintenance, were excluded. The Company’s existing lease arrangements consist of both operating leases and build-to-suit leases. Under ASC 842, the Company is still required to evaluate whether it is deemed to be the owner of the leased property for accounting purposes during the store construction period, however, the prescriptive rules under ASC 840 have been removed. The Company evaluated its existing build-to-suit leases as of the adoption date and determined that the Company is not the owner of the leased premises during the construction period, which resulted in the derecognition of its build-to-suit assets and liabilities that were previously reported on the Company’s consolidated balance sheets. As of February 4, 2019, substantially all of the previous build-to-suit leases are classified as operating leases. The impact of the adoption was a $121.8 million right-of-use asset (“ROU asset”) with an offsetting $115.5 million lease liability, which is net of $4.9 million of previously recognized straight-line operating lease adjustments on existing leases and $11.2 million of unamortized initial direct costs. The lease liabilities at February 4, 2019 reflect remaining lease payments discounted using an incremental borrowing rate based on the remaining lease term (the “Discount”), as an implicit rate was not readily determinable for any of the Company’s existing leases. See Note 2 “Leases,” for further information. 

Leases

Leases	3 Months Ended
	May 05, 2019
Leases [Abstract]
Leases	2. LEASES Effective February 4, 2019, the Company adopted ASC 842, which resulted in a recognition of ROU assets and lease liabilities related to leases on the Company’s consolidated balance sheets. The Company determines if an arrangement is, or contains, a lease at inception. ROU assets represent the right to use an underlying asset for the lease term and lease liabilities reflect the obligation to make lease payments arising from the lease. At any given time during the lease term, the lease liability represents the present value of the remaining lease payments and the ROU asset is measured at the amount of the lease liability, adjusted for pre-paid rent, unamortized initial direct costs and the remaining balance of lease incentives received. Both the lease ROU asset and liability are reduced to zero at the end of the lease. The Company leases retail space under non-cancelable lease agreements, which expire on various dates through 2036 . Substantially all of these arrangements are store leases. Store leases generally have initial lease terms ranging from five to fifteen years with renewal options and rent escalation provisions. The Company does not record leases with a lease term of 12 months or less on the Company’s consolidated balance sheets. When calculating the lease liability on a discounted basis, the Company applies its estimated Discount. The Company bases this Discount on a collateralized interest rate as well as publicly available data for instruments with similar characteristics. In addition to rent payments, leases for retail space contain payments for real estate taxes, insurance costs, common area maintenance, and utilities that are not fixed. The Company accounts for these costs as variable payments and does not include such costs as a lease component. The expense components of the Company’s leases reflected on the Company’s consolidated statement of operations were as follows:     Three Months Ended  Consolidated Statement of Operations May 5, 2019  (in thousands)  Finance lease  Amortization of right-of-use assets Selling, general and administrative expenses $ 78  Interest on lease liabilities Interest expense 59  Total finance lease expense $ 137  Operating lease expense Selling, general and administrative expenses $ 3,678  Amortization of build-to-suit leases capital contribution Selling, general and administrative expenses 214  Variable lease expense Selling, general and administrative expenses 1,612  Total lease expense $ 5,641 Other information related to leases were as follows:     Three Months Ended  May 5, 2019  (in thousands)  Cash paid for amounts included in the measurement of lease liabilities:  Financing cash flows from finance leases 40  Operating cash flows from finance leases 59  Operating cash flows from operating leases 3,408   Right-of-use assets obtained in exchange for lease liabilities:  Finance leases 3,985  Operating leases 24,992   Weighted-average remaining lease term (in years):  Finance leases 16  Operating leases 11   Weighted-average discount rate:  Finance leases 4.5%  Operating leases 4.3% Future minimum lease payments under the non-cancellable leases are as follows as of May 5, 2019 :     Fiscal year Finance Operating  (in thousands)  2019 (remainder of fiscal year) $ 533 $ 11,446  2020 710 15,015  2021 710 14,169  2022 710 14,295  2023 732 14,461  Thereafter 9,450 95,321  Total future minimum lease payments $ 12,845 $ 164,707  Less – Discount 3,860 36,129  Lease liability $ 8,985 $ 128,578 Prior to the adoption of ASC 842, the minimum lease payments under non-cancellable operating leases were as follows as of February 3, 2019:     Operating Leases  Related  Fiscal year party Other Total  (in thousands)  2019 $ 147 $ 15,598 $ 15,745  2020 144 16,013 16,157  2021 147 15,327 15,474  2022 149 15,444 15,593  2023 136 15,648 15,784  Thereafter — 112,098 112,098  Total future minimum lease payments $ 723 $ 190,128 $ 190,851 

Debt and Line of Credit

Debt and Line of Credit	3 Months Ended
	May 05, 2019
Debt and Line of Credit [Abstract]
Debt and Line of Credit	3. DEBT AND LINE OF CREDIT Debt consists of the following:    May 5, 2019 February 3, 2019  (in thousands)  TRI Senior Secured Note $ 26,586 $ 26,705  TRI Note 3,500 3,500  Capital lease obligations — 32  $ 30,086 $ 30,237  Less: current maturities 510 500  Long-term debt $ 29,576 $ 29,737   Line of credit $ 39,240 $ 16,542 TRI Holdings, LLC TRI entered into a senior secured note (“TRI Senior Secured Note”) with an original balance of $26.7 million. The TRI Senior Secured Note is scheduled to mature on October 15, 2038 and requires installment payments with an interest rate of 4.95% . See Note 6 “Variable Interest Entities” for further information. TRI entered into a promissory note (“TRI Note”) with an original balance of $3.5 million. The TRI Note is scheduled to mature in November 2038 and requires annual interest payments at a rate of 3.05% , with a final balloon payment due in November 2038. Line of Credit On May 17, 2018, the Company entered into a credit agreement (the “Credit Agreement”) which provides for borrowing availability of up to $80.0 million in revolving credit (the “Revolver”), and borrowing availability of up to $50.0 million in a delayed draw term loan (“DDTL”), for a total credit facility of $130.0 million. The $80.0 million revolving credit matures on May 17, 2023 . The $50.0 million DDTL is available to draw upon in differing amounts through May 17, 2020, and matures on May 17, 2023 . The Credit Agreement is secured by essentially all Company assets and requires the Company to maintain compliance with certain financial and non-financial covenants, including a maximum rent adjusted leverage ratio and a minimum fixed charge coverage ratio as defined in the Credit Agreement. At the Company’s option, the interest rate applicable to the Revolver or DDTL will be a floating rate equal to: (i) the base rate plus a margin of 25 to 100 basis points (“bps”), based upon the Company’s rent adjusted leverage ratio, or (ii) a fixed rate for a one-, two-, three- or six-month interest period equal to LIBOR for such interest period plus a margin of 125 to 200 bps, based upon the Company’s rent adjusted leverage ratio (effective rate of 4.0% at May 5, 2019 ). In addition, outstanding balances under the DDTL require quarterly principal payments with a final balloon payment at maturity. As of May 5, 2019 and for the three months then ended, the Company was in compliance with all financial and non-financial covenants for all debts discussed above.

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	3 Months Ended
	May 05, 2019
Accrued Expenses and Other Current Liabilities [Abstract]
Accrued Expenses and Other Current Liabilities	4. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES Accrued expenses and other current liabilities consist of the following:     May 5, 2019 February 3, 2019  (in thousands)  Salaries and benefits $ 3,469 $ 2,328  Deferred revenue 7,330 10,485  Freight 2,514 4,141  Product returns 911 2,088  Catalog costs 82 503  Unpaid purchases of property & equipment 846 433  Accrued advertising 5,652 389  Other 4,276 6,163  Total accrued expenses and other current liabilities $ 25,080 $ 26,530  

Investment

Investment	3 Months Ended
	May 05, 2019
Investment [Abstract]
Investment	5. INVESTMENT ASC Topic 820, Fair Value Measurements and Disclosures (“ASC 820”) , defines fair value as the price that would be received to sell an asset, or paid to transfer a liability, in an orderly transaction between market participants at the measurement date (i.e., an exit price). The exit price is based on the amount that the holder of the asset or liability would receive or need to pay in an actual transaction (or in a hypothetical transaction if an actual transaction does not exist) at the measurement date. ASC 820 describes a fair value hierarchy based on three levels of inputs that may be used to measure fair value, of which the first two are considered observable and the last unobservable, as follows: Level 1 – Quoted prices in active markets for identical assets or liabilities. Level 2 – Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The fair value of the Company’s available-for-sale security was valued based on a discounted cash flow method (Level 3), which incorporates the U.S. Treasury yield curve, credit information and an estimate of future cash flows. As of May 5, 2019, the carrying value of the Company’s available-for-sale security approximates its fair value.     May 5, 2019 February 3, 2019  Cost or Gross Gross  Amortized Unrealized Unrealized Estimated Estimated  Cost Gains Losses Fair Value Fair Value  (in thousands)  Level 3 security:  Corporate trust $ 6,267 $ — $ — $ 6,267 $ 6,295 The following table presents future principal receipts related to the Company’s available-for-sale security by contractual maturity as of May 5, 2019 . Cost and estimated fair value are equal.    Estimated  Fair Value  (in thousands)  Within one year $ 120  After one year through five years 844  After five years through ten years 1,349  After ten years 3,954  Total $ 6,267  

Variable Interest Entities

Variable Interest Entities	3 Months Ended
	May 05, 2019
Variable Interest Entities [Abstract]
Variable Interest Entities	6. VARIABLE INTEREST ENTITY Based upon the criteria set forth in ASC 810, Consolidation , the Company has determined that it was the primary beneficiary of one variable interest entity (“VIE”) as of May 5, 2019 and February 3, 2019 , as the Company absorbs significant economics of the entity and has the power to direct the activities that are considered most significant to the entity. The Company leases the Company’s headquarters in Mt. Horeb, Wisconsin from TRI. In conjunction with the lease, the Company invested $6.3 million in a trust (see Note 5 “Investment” for further information) that loaned funds to TRI for the construction of the Company’s headquarters. TRI is a Wisconsin limited liability company whose primary purpose and activity is to own this real property. The Company considers itself the primary beneficiary for TRI as the Company has both the power to direct the activities that most significantly impact the entity’s economic performance and is expected to receive benefits that are significant to TRI. As the Company is the primary beneficiary, it consolidates TRI and the lease is eliminated in consolidation. The Company does not consolidate the trust as the Company is not the primary beneficiary. The condensed consolidated balance sheets include the following amounts as a result of the consolidation of TRI as of May 5, 2019 and February 3, 2019 :    May 5, 2019 February 3, 2019  (in thousands)  Cash $ 454 $ 434  Property and equipment, net 27,657 28,146  Other assets, net 1,757 1,454  Total assets $ 29,868 $ 30,034   Other current liabilities $ 604 $ 68  Long-term debt 29,576 30,205  Noncontrolling interest in VIE (312) (239)  Total liabilities and shareholders' equity $ 29,868 $ 30,034  

Earnings (Loss) Per Share

Earnings (Loss) Per Share	3 Months Ended
	May 05, 2019
Earnings (Loss) Per Share [Abstract]
Earnings (Loss) Per Share	7. EARNINGS (LOSS) PER SHARE Earnings (loss) per share is computed under the provisions of ASC 260 , Earnings Per Share . Basic earnings (loss) per share is based on the weighted average number of common shares outstanding for the period. Diluted earnings (loss) per share is based on the weighted average number of common shares plus the effect of dilutive potential common shares outstanding during the period using the treasury stock method. Dilutive potential common shares include outstanding restricted stock. The reconciliation of the numerator and denominator of the basic and diluted earnings (loss) per share calculation is as follows:    Three Months Ended  May 5, 2019 April 29, 2018  (in thousands, except per share data)  Numerator - net loss attributable to controlling interest $ (7,572) $ (691)  Denominator - weighted average shares (Class A and Class B)  Basic 32,281 32,046  Dilutive shares — —  Diluted 32,281 32,046  Loss per share (Class A and Class B)  Basic $ (0.23) $ (0.02)  Diluted $ (0.23) $ (0.02) The computation of dilut ed earnings (loss) per share for the three months ended May 5, 2019 and April 29, 2018 , excluded 0.3 million and 0.4 million shares of unvested restricted stock, respectively, because their inclusion would be anti-dilutive due to a net loss.

Stock-Based Compensation

Stock-Based Compensation	3 Months Ended
	May 05, 2019
Stock-Based Compensation [Abstract]
Stock-Based Compensation	8. STOCK-BASED COMPENSATION The Company accounts for its stock-based compensation plan in accordance with ASC 718, Stock Compensation , which requires the Company to measure all share-based payments at grant date fair value and recognize the cost over the requisite service period of the award. Total stock compensation expense associated with restricted stock recognized by the Company was $0.4 million for the three months ended May 5, 2019 and April 29, 2018 . The Company’s total stock compensation expense is included in selling, general and administrative expenses on the Condensed Consolidated Statements of Operations. A summary of the activity in the Company’s unvested restricted stock during the three months ended May 5, 2019 is as follows:    Weighted  average  fair value  Shares per share  Outstanding at February 3, 2019 321,657 $ 14.29  Granted 141,805 18.10  Vested (42,662) 19.19  Forfeited (5,682) 18.71  Outstanding at May 5, 2019 415,118 $ 15.03 At May 5, 2019 , the Company had unrecognized compensation expense of $ 4.5 million related to the restricted stock awards, which is expected to be recognized over a weighted average period of 3.0 years.

Property and Equipment

Property and Equipment	3 Months Ended
	May 05, 2019
Property and Equipment [Abstract]
Property and Equipment	9. PROPERTY AND EQUIPMENT Property and equipment consist of the following:    May 5, 2019 February 3, 2019  (in thousands)  Land and land improvements $ 4,486 $ 4,486  Leasehold improvements 37,118 32,765  Buildings 36,475 71,469  Vehicles 161 161  Warehouse equipment 13,058 13,051  Office equipment and furniture 39,732 36,473  Computer equipment 5,828 5,072  Software 25,370 24,939  162,228 188,416  Accumulated depreciation and amortization (37,900) (34,203)  124,328 154,213  Construction in progress 12,324 12,896  Property and equipment, net $ 136,652 $ 167,109  

Segment Reporting

Segment Reporting	3 Months Ended
	May 05, 2019
Segment Reporting [Abstract]
Segment Reporting	10. SEGMENT REPORTING The Company has two operating segments, which are also its reportable segments: direct and retail. The direct segment includes net sales from the Company’s website and catalogs. The retail segment includes net sales from the Company’s retail and outlet stores. These two operating segments are components of the Company for which separate financial information is available and for which operating results are evaluated on a regular basis by the chief operating decision maker in deciding how to allocate resources and in assessing performance of the segments. Income tax expense, and corporate expenses, which include but are not limited to: human resources, legal, finance, information technology, design and other corporate-related expenses are included in the Company’s direct segment. Interest expense, depreciation and amortization, and property and equipment expenditures, are recognized in each segment. Advertising expenses are generally included in the Company’s direct segment, except for specific store advertising, which is included in the Company’s retail segment. Net sales outside of the United States were insignificant. Variable allocations of assets are not made for segment reporting. The Company does not have any assets outside of the United States. Segment information is presented in the following table:    Three Months Ended  May 5, 2019 April 29, 2018  (in thousands)  Net sales  Direct $ 65,701 $ 66,212  Retail 48,543 33,995  Total net sales $ 114,244 $ 100,207  Operating (loss) income  Direct $ (12,266) $ (2,128)  Retail 2,575 1,871  Total operating loss (9,691) (257)  Interest expense 841 821  Other income, net 204 163  Loss before income taxes $ (10,328) $ (915) Net sales by business is presented in the following table:    Three Months Ended  May 5, 2019 April 29, 2018  (in thousands)  Net sales  Men's $ 75,800 $ 67,919  Women's 32,173 27,161  Hard goods/other 6,271 5,127  Total net sales $ 114,244 $ 100,207 Segment total assets is presented in the following table:    May 5, 2019 February 3, 2019  (in thousands)  Direct $ 193,106 $ 182,883  Retail 225,824 113,876  Total assets at period end $ 418,930 $ 296,759  

Income Taxes

Income Taxes	3 Months Ended
	May 05, 2019
Income Taxes [Abstract]
Income Taxes	11. INCOME TAXES The provision for income taxes for the interim period is based on an estimate of the annual effective tax rate adjusted to reflect the impact of discrete items. Management judgment is required in projecting ordinary income to estimate the Company’s annual effective tax rate. The effective tax rate related to controlling interest was 26% and 25% for the three months ended May 5, 2019 and April 29, 2018 , respectively. The income from TRI was excluded from the calculation of the Company’s effective tax rate, as TRI is a limited liability company and not subject to income taxes.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	3 Months Ended
	May 05, 2019
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	12. RECENT ACCOUNTING PRONOUNCEMENTS During the three months ended May 5, 2019, there have been no new recent accounting pronouncements that are of significance, or potential significance, to the Company. 

Subsequent Events

Subsequent Events	3 Months Ended
	May 05, 2019
Subsequent Events [Abstract]
Subsequent Events	13. SUBSEQUENT EVENTS The Company has evaluated subsequent events through the date which these condensed consolidated financial statements were available to be issued and has determined that it does not have any material subsequent events to disclose in these condensed consolidated financial statements.

Nature of Operations and Basi_2

Nature of Operations and Basis of Presentation (Policy)	3 Months Ended
	May 05, 2019
Nature of Operations and Basis of Presentation [Abstract]
Nature of Operations	A. Nature of Operations Duluth Holdings Inc. (“Duluth Trading” or the “Company”), a Wisconsin corporation, is a lifestyle brand of men’s and women’s casual wear, workwear and accessories sold exclusively through the Company’s own direct and retail channels. The direct segment, consisting of the Company’s website and catalogs, offers products nationwide. In 2010, the Company added retail to its omni-channel platform with the opening of its first store. Since then, Duluth Trading has expanded its retail presence, and as of May 5, 2019 , the Company operated 48 retail stores and three outlet stores. The Company’s products are marketed under the Duluth Trading brand, with the majority of products being exclusively developed and sold as Duluth Trading branded merchandise. The Company has two classes of authorized common stock: Class A common stock and Class B common stock. The rights of holders of Class A common stock and Class B common stock are identical, except for voting and conversion rights. Each share of Class A common stock is entitled to ten votes per share and is convertible at any time into one share of Class B common stock. Each share of Class B common stock is entitled to one vote per share. The Company’s Class B common stock trades on the NASDAQ Global Select Market under the symbol “DLTH.”
Basis of Presentation	B. Basis of Presentation The condensed consolidated financial statements are prepared in accordance with U.S. Generally Accepted Accounting Principles (“U.S. GAAP”). The Company consolidates TRI Holdings, LLC (“TRI”) as a variable interest entity (see Note 6 “Variable Interest Entity” for further information). All intercompany balances and transactions have been eliminated. The Company’s fiscal year ends on the Sunday nearest to January 31 of the following year. Fiscal 2019 is a 52-week period and ends on February 2, 2020. Fiscal 2018 was a 53-week period and ended on February 3, 2019 . The three months of fiscal 2019 and fiscal 2018 represent the Company’s 13-week periods ended May 5, 2019 and April 29, 2018 , respectively. The accompanying condensed consolidated financial statements as of and for the three months ended May 5, 2019 and April 29, 2018 have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) and, in the opinion of the Company, include all adjustments (which are normal and recurring in nature) necessary to present fairly the financial position, results of operations and cash flows of the Company for the interim periods presented. Certain information and footnote disclosures normally included in consolidated financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such SEC rules and regulations as of and for the three months ended May 5, 2019 and April 29, 2018 . These interim condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes included in the Company’s annual report on Form 10-K for the fiscal year ended February 3, 2019 .
Seasonality of Business	C. Seasonality of Business The Company’s business is affected by the pattern of seasonality common to most retail apparel businesses. Historically, the Company has recognized a significant portion of its revenue and operating profit in the fourth fiscal quarter of each year as a result of increased sales during the holiday season.
Restricted Cash	D. Restricted Cash The Company’s restricted cash is held in escrow accounts and is used to pay a portion of the construction loans entered into by third party landlords (the “Landlords”) in connection with the Company’s retail store leases. The restricted cash is disbursed based on the escrow agreements entered into by and among the Landlords, the Company and the escrow agent. 
Significant Accounting Policies	F. Significant Accounting Policies Except as disclosed below, there have been no significant changes to the Company’s significant accounting policies as described in the Company’s Annual Report on Form 10-K for the year ended February 3, 2019 . Recently Adopted Accounting Pronouncements On February 4, 2019, the Company adopted Accounting Standards Update (“ASU”) No. 2016-02, Leases (Topic 842) (“ASC 842”) and related amendments. ASC 842 requires lessees to (i) recognize a right-of-use asset and a lease liability that is initially measured at the present value of the remaining lease payments, on the consolidated balance sheets, (ii) recognize a single lease cost, calculated over the lease term on a straight-line basis and (iii) classify lease related cash payments within operating and financing activities. The Company adopted ASC 842 utilizing the optional transition method, which allows guidance to be initially applied at the adoption date with a cumulative-effect adjustment to the opening balance of retained earnings. The Company elected the package of practical expedients, which allows the Company to forgo reassessing prior conclusions on lease definition, classification and initial direct costs related to existing leases as of the adoption date. The Company elected not to recognize short-term leases on the consolidated balance sheets and all non-lease components, such as common area maintenance, were excluded. The Company’s existing lease arrangements consist of both operating leases and build-to-suit leases. Under ASC 842, the Company is still required to evaluate whether it is deemed to be the owner of the leased property for accounting purposes during the store construction period, however, the prescriptive rules under ASC 840 have been removed. The Company evaluated its existing build-to-suit leases as of the adoption date and determined that the Company is not the owner of the leased premises during the construction period, which resulted in the derecognition of its build-to-suit assets and liabilities that were previously reported on the Company’s consolidated balance sheets. As of February 4, 2019, substantially all of the previous build-to-suit leases are classified as operating leases. The impact of the adoption was a $121.8 million right-of-use asset (“ROU asset”) with an offsetting $115.5 million lease liability, which is net of $4.9 million of previously recognized straight-line operating lease adjustments on existing leases and $11.2 million of unamortized initial direct costs. The lease liabilities at February 4, 2019 reflect remaining lease payments discounted using an incremental borrowing rate based on the remaining lease term (the “Discount”), as an implicit rate was not readily determinable for any of the Company’s existing leases. See Note 2 “Leases,” for further information.

Leases (Tables)

Leases (Tables)	3 Months Ended
	May 05, 2019
Leases [Abstract]
Expense Components Leases Reflected Consolidated Statement of Operations	  Three Months Ended  Consolidated Statement of Operations May 5, 2019  (in thousands)  Finance lease  Amortization of right-of-use assets Selling, general and administrative expenses $ 78  Interest on lease liabilities Interest expense 59  Total finance lease expense $ 137  Operating lease expense Selling, general and administrative expenses $ 3,678  Amortization of build-to-suit leases capital contribution Selling, general and administrative expenses 214  Variable lease expense Selling, general and administrative expenses 1,612  Total lease expense $ 5,641 
Other Information Related to Leases	  Three Months Ended  May 5, 2019  (in thousands)  Cash paid for amounts included in the measurement of lease liabilities:  Financing cash flows from finance leases 40  Operating cash flows from finance leases 59  Operating cash flows from operating leases 3,408   Right-of-use assets obtained in exchange for lease liabilities:  Finance leases 3,985  Operating leases 24,992   Weighted-average remaining lease term (in years):  Finance leases 16  Operating leases 11   Weighted-average discount rate:  Finance leases 4.5%  Operating leases 4.3% 
Future Minimum Lease Payments Under Non-Cancellable Leases	  Fiscal year Finance Operating  (in thousands)  2019 (remainder of fiscal year) $ 533 $ 11,446  2020 710 15,015  2021 710 14,169  2022 710 14,295  2023 732 14,461  Thereafter 9,450 95,321  Total future minimum lease payments $ 12,845 $ 164,707  Less – Discount 3,860 36,129  Lease liability $ 8,985 $ 128,578 
Prior to Adoption of ASC 842, Minimum Lease Payments Under Non-Cancellable Operating Leases	  Operating Leases  Related  Fiscal year party Other Total  (in thousands)  2019 $ 147 $ 15,598 $ 15,745  2020 144 16,013 16,157  2021 147 15,327 15,474  2022 149 15,444 15,593  2023 136 15,648 15,784  Thereafter — 112,098 112,098  Total future minimum lease payments $ 723 $ 190,128 $ 190,851 

Debt and Line of Credit (Tables

Debt and Line of Credit (Tables)	3 Months Ended
	May 05, 2019
Debt and Line of Credit [Abstract]
Schedule of Debt	  May 5, 2019 February 3, 2019  (in thousands)  TRI Senior Secured Note $ 26,586 $ 26,705  TRI Note 3,500 3,500  Capital lease obligations — 32  $ 30,086 $ 30,237  Less: current maturities 510 500  Long-term debt $ 29,576 $ 29,737   Line of credit $ 39,240 $ 16,542 

Accrued Expenses and Other Cu_2

Accrued Expenses and Other Current Liabilities (Tables)	3 Months Ended
	May 05, 2019
Accrued Expenses and Other Current Liabilities [Abstract]
Schedule of Accrued Expenses and Other Current Liabilities	  May 5, 2019 February 3, 2019  (in thousands)  Salaries and benefits $ 3,469 $ 2,328  Deferred revenue 7,330 10,485  Freight 2,514 4,141  Product returns 911 2,088  Catalog costs 82 503  Unpaid purchases of property & equipment 846 433  Accrued advertising 5,652 389  Other 4,276 6,163  Total accrued expenses and other current liabilities $ 25,080 $ 26,530 

Investment (Tables)

Investment (Tables)	3 Months Ended
	May 05, 2019
Investment [Abstract]
Carrying Value of Available-For-Sale Security Valued Based on Discounted Cash Flow Method (Level 3)	  May 5, 2019 February 3, 2019  Cost or Gross Gross  Amortized Unrealized Unrealized Estimated Estimated  Cost Gains Losses Fair Value Fair Value  (in thousands)  Level 3 security:  Corporate trust $ 6,267 $ — $ — $ 6,267 $ 6,295 
Future Principal Receipts Related to Available-For-Sale Security by Contractual Maturity	  Estimated  Fair Value  (in thousands)  Within one year $ 120  After one year through five years 844  After five years through ten years 1,349  After ten years 3,954  Total $ 6,267 

Variable Interest Entity (Table

Variable Interest Entity (Tables)	3 Months Ended
	May 05, 2019
Variable Interest Entities [Abstract]
Schedule Assets and Liabilities of Variable Interest Entities	  May 5, 2019 February 3, 2019  (in thousands)  Cash $ 454 $ 434  Property and equipment, net 27,657 28,146  Other assets, net 1,757 1,454  Total assets $ 29,868 $ 30,034   Other current liabilities $ 604 $ 68  Long-term debt 29,576 30,205  Noncontrolling interest in VIE (312) (239)  Total liabilities and shareholders' equity $ 29,868 $ 30,034 

Earnings (Loss) Per Share (Tabl

Earnings (Loss) Per Share (Tables)	3 Months Ended
	May 05, 2019
Earnings (Loss) Per Share [Abstract]
Reconciliation of Numerator and Denominator of Basic and Diluted Earnings (Loss) Per Share	  Three Months Ended  May 5, 2019 April 29, 2018  (in thousands, except per share data)  Numerator - net loss attributable to controlling interest $ (7,572) $ (691)  Denominator - weighted average shares (Class A and Class B)  Basic 32,281 32,046  Dilutive shares — —  Diluted 32,281 32,046  Loss per share (Class A and Class B)  Basic $ (0.23) $ (0.02)  Diluted $ (0.23) $ (0.02) 

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	3 Months Ended
	May 05, 2019
Stock-Based Compensation [Abstract]
Summary of Activity in Unvested Restricted Stock	  Weighted  average  fair value  Shares per share  Outstanding at February 3, 2019 321,657 $ 14.29  Granted 141,805 18.10  Vested (42,662) 19.19  Forfeited (5,682) 18.71  Outstanding at May 5, 2019 415,118 $ 15.03 

Property and Equipment (Tables)

Property and Equipment (Tables)	3 Months Ended
	May 05, 2019
Property and Equipment [Abstract]
Schedule of Property and Equipment	  May 5, 2019 February 3, 2019  (in thousands)  Land and land improvements $ 4,486 $ 4,486  Leasehold improvements 37,118 32,765  Buildings 36,475 71,469  Vehicles 161 161  Warehouse equipment 13,058 13,051  Office equipment and furniture 39,732 36,473  Computer equipment 5,828 5,072  Software 25,370 24,939  162,228 188,416  Accumulated depreciation and amortization (37,900) (34,203)  124,328 154,213  Construction in progress 12,324 12,896  Property and equipment, net $ 136,652 $ 167,109 

Segment Reporting (Tables)

Segment Reporting (Tables)	3 Months Ended
	May 05, 2019
Segment Reporting [Abstract]
Schedule of Segment Information	  Three Months Ended  May 5, 2019 April 29, 2018  (in thousands)  Net sales  Direct $ 65,701 $ 66,212  Retail 48,543 33,995  Total net sales $ 114,244 $ 100,207  Operating (loss) income  Direct $ (12,266) $ (2,128)  Retail 2,575 1,871  Total operating loss (9,691) (257)  Interest expense 841 821  Other income, net 204 163  Loss before income taxes $ (10,328) $ (915) Net sales by business is presented in the following table:    Three Months Ended  May 5, 2019 April 29, 2018  (in thousands)  Net sales  Men's $ 75,800 $ 67,919  Women's 32,173 27,161  Hard goods/other 6,271 5,127  Total net sales $ 114,244 $ 100,207 Segment total assets is presented in the following table:    May 5, 2019 February 3, 2019  (in thousands)  Direct $ 193,106 $ 182,883  Retail 225,824 113,876  Total assets at period end $ 418,930 $ 296,759 

Nature of Operations and Basi_3

Nature of Operations and Basis of Presentation (Narrative) (Details) $ in Thousands	3 Months Ended	12 Months Ended
	May 05, 2019USD ($)storeitem	Feb. 03, 2019USD ($)	Feb. 04, 2019USD ($)
Number of retail stores | store	48
Number of outlet stores | store	3
Number of classes of authorized common stock | item	2
Common stock voting and conversion rights	Each share of Class A common stock is entitled to ten votes per share and is convertible at any time into one share of Class B common stock. Each share of Class B common stock is entitled to one vote per share.
Operating lease right-of-use assets	$ 134,956
Operating lease liability	$ 128,578
Previously recognized straight-line operating lease adjustments on existing leases		$ 4,900
Operating leases unamortized initial direct costs		$ 11,200
Accounting Standards Update 2016-02 [Member]
Operating lease right-of-use assets			$ 121,800
Operating lease liability			$ 115,500
Class A common stock [Member]
Number of votes per share | item	10
Class B common stock [Member]
Number of votes per share | item	1

Leases (Narrative) (Details)

Leases (Narrative) (Details)	May 05, 2019
Minimum [Member]
Store leases initial lease term	5 years
Maximum [Member]
Store leases initial lease term	15 years

Leases (Expense Components Leas

Leases (Expense Components Leases Reflected Consolidated Statement of Operations) (Details) $ in Thousands	3 Months Ended
	May 05, 2019USD ($)
Total finance lease expense	$ 137
Total lease expense	5,641
Selling, General and Administrative Expenses [Member]
Finance lease: Amortization of right-of-use assets	78
Operating lease expense	3,678
Amortization of build-to-suit leases capital contribution	214
Variable lease expense	1,612
Interest Expense [Member]
Finance lease: Interest on lease liabilities	$ 59

Leases (Other Information Relat

Leases (Other Information Related To Leases) (Details) $ in Thousands	3 Months Ended
	May 05, 2019USD ($)
Cash paid for amounts included in the measurement of lease liabilities:
Financing cash flows from finance leases	$ 40
Operating cash flows from finance leases	59
Operating cash flows from operating leases	3,408
Right-of-use assets obtained in exchange for lease liabilities:
Finance leases	3,985
Operating leases	$ 24,992
Weighted-average remaining lease term (in years):
Finance leases	16 years
Operating leases	11 years
Weighted-average discount rate:
Finance leases	4.50%
Operating leases	4.30%

Leases (Future Minimum Lease Pa

Leases (Future Minimum Lease Payments Under Non-Cancellable Leases) (Details) $ in Thousands	May 05, 2019USD ($)
Finance
2019 (remainder of fiscal year)	$ 533
2020	710
2021	710
2022	710
2023	732
Thereafter	9,450
Total future minimum lease payments	12,845
Less – Discount	3,860
Lease liability	8,985
Operating
2019 (remainder of fiscal year)	11,446
2020	15,015
2021	14,169
2022	14,295
2023	14,461
Thereafter	95,321
Total future minimum lease payments	164,707
Less – Discount	36,129
Lease liability	$ 128,578

Leases (Prior to Adoption of AS

Leases (Prior to Adoption of ASC 842, Minimum Lease Payments Under Non-Cancellable Operating Leases) (Details) $ in Thousands	May 05, 2019USD ($)
2019	$ 15,745
2020	16,157
2021	15,474
2022	15,593
2023	15,784
Thereafter	112,098
Total future minimum lease payments	190,851
Related Party [Member]
2019	147
2020	144
2021	147
2022	149
2023	136
Total future minimum lease payments	723
Other [Member]
2019	15,598
2020	16,013
2021	15,327
2022	15,444
2023	15,648
Thereafter	112,098
Total future minimum lease payments	$ 190,128

Debt and Line of Credit (Narrat

Debt and Line of Credit (Narrative) (Details) - USD ($)	May 17, 2018	May 05, 2019
TRI Senior Secured Note [Member]
Debt Instrument [Line Items]
Debt, original balance		$ 26,700,000
Debt instrument, maturity date		Oct. 15, 2038
Debt instrument stated percentage interest rate		4.95%
TRI Note [Member]
Debt Instrument [Line Items]
Debt, original balance		$ 3,500,000
Debt instrument, maturity date		Nov. 1, 2038
Debt instrument stated percentage interest rate		3.05%
Credit Agreement [Member]
Debt Instrument [Line Items]
Line of credit facility maximum borrowing capacity	$ 130,000,000
Debt instrument, effective rate		4.00%
Debt instrument description of variable interest rate		At the Company's option, the interest rate applicable to the Revolver or DDTL will be a floating rate equal to: (i) the base rate plus a margin of 25 to 100 basis points ("bps"), based upon the Company's rent adjusted leverage ratio, or (ii) a fixed rate for a one-, two-, three- or six-month interest period equal to LIBOR for such interest period plus a margin of 125 to 200 bps, based upon the Company's rent adjusted leverage ratio (effective rate of 4.0% at May 5, 2019).
Credit Agreement [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of credit facility maximum borrowing capacity	$ 80,000,000
Line of credit maturity date	May 17, 2023
Credit Agreement [Member] | Delayed Draw Term Loan ("DDTL") [Member]
Debt Instrument [Line Items]
Line of credit facility maximum borrowing capacity	$ 50,000,000
Line of credit maturity date	May 17, 2023
Minimum [Member] | Credit Agreement [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Debt instrument variable interest rate	0.25%
Minimum [Member] | Credit Agreement [Member] | LIBOR [Member]
Debt Instrument [Line Items]
Debt instrument variable interest rate	1.25%
Maximum [Member] | Credit Agreement [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Debt instrument variable interest rate	1.00%
Maximum [Member] | Credit Agreement [Member] | LIBOR [Member]
Debt Instrument [Line Items]
Debt instrument variable interest rate	2.00%

Debt and Line of Credit (Schedu

Debt and Line of Credit (Schedule of Debt) (Details) - USD ($) $ in Thousands	May 05, 2019	Feb. 03, 2019
Debt Instrument [Line Items]
Long-term Debt	$ 30,086	$ 30,237
Less: current maturities	510	500
Long-term debt	29,576	29,737
Line of credit	39,240	16,542
TRI Senior Secured Note [Member]
Debt Instrument [Line Items]
Long-term Debt	26,586	26,705
TRI Note [Member]
Debt Instrument [Line Items]
Long-term Debt	$ 3,500	3,500
Capitalized Lease Obligations [Member]
Debt Instrument [Line Items]
Long-term Debt		$ 32

Accrued Expenses and Other Cu_3

Accrued Expenses and Other Current Liabilities (Schedule of Accrued Expenses and Other Current Liabilities) (Details) - USD ($) $ in Thousands	May 05, 2019	Feb. 03, 2019
Accrued Expenses and Other Current Liabilities [Abstract]
Salaries and benefits	$ 3,469	$ 2,328
Deferred revenue	7,330	10,485
Freight	2,514	4,141
Product returns	911	2,088
Catalog costs	82	503
Unpaid purchases of property & equipment	846	433
Accrued advertising	5,652	389
Other	4,276	6,163
Total accrued expenses and other current liabilities	$ 25,080	$ 26,530

Investment (Carrying Value of A

Investment (Carrying Value of Available-For-Sale Security Valued Based on Discounted Cash Flow Method (Level 3)) (Details) - USD ($) $ in Thousands	May 05, 2019	Feb. 03, 2019
Debt Securities, Available-for-sale [Line Items]
Estimated Fair Value	$ 6,267	$ 6,295
Level 3 Security [Member] | Corporate Trust [Member]
Debt Securities, Available-for-sale [Line Items]
Cost or Amortized Cost	6,267
Estimated Fair Value	$ 6,267	$ 6,295

Investment (Future Principal Re

Investment (Future Principal Receipts Related to Available-For-Sale Security by Contractual Maturity) (Details) $ in Thousands	May 05, 2019USD ($)
Available For Sale Securities [Abstract]
Within one year	$ 120
After one year through five years	844
After five years through ten years	1,349
After ten years	3,954
Total	$ 6,267

Variable Interest Entities (Nar

Variable Interest Entities (Narrative) (Details) $ in Millions	3 Months Ended
	May 05, 2019USD ($)entity	Feb. 03, 2019entity
Variable Interest Entity, Primary Beneficiary [Member]
Variable Interest Entities [Line Items]
Number of variable interest entity | entity	1	1
TRI Holdings, LLC [Member] | Wisconsin [Member]
Variable Interest Entities [Line Items]
Amount invested in a trust | $	$ 6.3

Variable Interest Entities (Sch

Variable Interest Entities (Schedule Assets and Liabilities of Variable Interest Entities) (Details) - USD ($) $ in Thousands	May 05, 2019	Feb. 03, 2019
Variable Interest Entity [Line Items]
Cash	$ 992	$ 731
Property and equipment, net	136,652	167,109
Other assets, net	2,354	2,401
Total assets	418,930	296,759
Long-term debt	30,086	30,237
Noncontrolling interest in VIE	(312)	(239)
Total liabilities and shareholders' equity	418,930	296,759
Variable Interest Entity, Primary Beneficiary [Member] | SRV [Member]
Variable Interest Entity [Line Items]
Cash	454	434
Property and equipment, net	27,657	28,146
Other assets, net	1,757	1,454
Total assets	29,868	30,034
Other current liabilities	604	68
Long-term debt	29,576	30,205
Noncontrolling interest in VIE	(312)	(239)
Total liabilities and shareholders' equity	$ 29,868	$ 30,034

Earnings (Loss) Per Share (Narr

Earnings (Loss) Per Share (Narrative) (Details) - shares shares in Millions	3 Months Ended
	May 05, 2019	Apr. 29, 2018
Unvested Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from computation of earnings (Loss) per share amount	0.3	0.4

Earnings (Loss) Per Share (Reco

Earnings (Loss) Per Share (Reconciliation of Numerator and Denominator of Basic and Diluted Earnings (Loss) Per Share) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	May 05, 2019	Apr. 29, 2018
Earnings (Loss) Per Share [Abstract]
Net loss attributable to controlling interest	$ (7,572)	$ (691)
Basic weighted average shares	32,281	32,046
Dilutive shares weighted average shares
Diluted weighted average shares	32,281	32,046
Loss per share (Class A and Class B), Basic	$ (0.23)	$ (0.02)
Loss per share (Class A and Class B), Diluted	$ (0.23)	$ (0.02)

Stock-Based Compensation (Narra

Stock-Based Compensation (Narrative) (Details) - Unvested Restricted Stock [Member] - USD ($) $ in Millions	3 Months Ended
	May 05, 2019	Apr. 29, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock compensation expense	$ 0.4	$ 0.4
Unrecognized compensation expense	$ 4.5
Unrecognized compensation expense, weighted average recognition period	3 years

Stock-Based Compensation (Summa

Stock-Based Compensation (Summary of Activity in Unvested Restricted Stock) (Details) - Unvested Restricted Stock [Member]	3 Months Ended
	May 05, 2019$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning balance, shares | shares	321,657
Granted | shares	141,805
Vested | shares	(42,662)
Forfeited | shares	(5,682)
Ending balance, shares | shares	415,118
Weighted average fair value per share, beginning balance | $ / shares	$ 14.29
Weighted average fair value per share, Granted | $ / shares	18.10
Weighted average fair value per share, Vested | $ / shares	19.19
Weighted average fair value per share, Forfeited | $ / shares	18.71
Weighted average fair value per share, ending balance | $ / shares	$ 15.03

Property and Equipment (Schedul

Property and Equipment (Schedule of Property and Equipment) (Details) - USD ($) $ in Thousands	May 05, 2019	Feb. 03, 2019
Property, Plant and Equipment [Line Items]
Property and equipment	$ 162,228	$ 188,416
Accumulated depreciation and amortization	(37,900)	(34,203)
Property and equipment net excluding construction in progress	124,328	154,213
Property and equipment, net	136,652	167,109
Land and Land Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	4,486	4,486
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	37,118	32,765
Buildings [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	36,475	71,469
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	161	161
Warehouse Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	13,058	13,051
Office Equipment and Furniture [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	39,732	36,473
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	5,828	5,072
Software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	25,370	24,939
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, net	$ 12,324	$ 12,896

Segment Reporting (Narrative) (

Segment Reporting (Narrative) (Details)	3 Months Ended
	May 05, 2019segment
Segment Reporting [Abstract]
Number of operating segments	2
Number of reportable segments	2

Segment Reporting (Schedule of

Segment Reporting (Schedule of Segment Information) (Details) - USD ($) $ in Thousands	3 Months Ended
	May 05, 2019	Apr. 29, 2018	Feb. 03, 2019
Segment Reporting Information [Line Items]
Net sales	$ 114,244	$ 100,207
Operating (loss) income	(9,691)	(257)
Interest expense	841	821
Other income, net	204	163
Loss before income taxes	(10,328)	(915)
Assets	418,930		$ 296,759
Men's [Member]
Segment Reporting Information [Line Items]
Net sales	75,800	67,919
Women's [Member]
Segment Reporting Information [Line Items]
Net sales	32,173	27,161
Hard goods/other [Member]
Segment Reporting Information [Line Items]
Net sales	6,271	5,127
Direct [Member]
Segment Reporting Information [Line Items]
Net sales	65,701	66,212
Operating (loss) income	(12,266)	(2,128)
Assets	193,106		182,883
Retail [Member]
Segment Reporting Information [Line Items]
Net sales	48,543	33,995
Operating (loss) income	2,575	$ 1,871
Assets	$ 225,824		$ 113,876

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details)	3 Months Ended
	May 05, 2019	Apr. 29, 2018
Income Taxes [Abstract]
Effective tax rate related to controlling interest	26.00%	25.00%