Duluth (DLTH) 10-Q 3 Dec 21 2022 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Oct. 31, 2021	Dec. 01, 2021
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Oct. 31, 2021
Document Transition Report	false
Entity File Number	001-37641
Entity Registrant Name	DULUTH HOLDINGS INC.
Entity Tax Identification Number	39-1564801
Entity Incorporation, State or Country Code	WI
Entity Address, Address Line One	201 East Front Street
Entity Address, City or Town	Mount Horeb
Entity Address, State or Province	WI
Entity Address, Postal Zip Code	53572
City Area Code	608
Local Phone Number	424-1544
Title of 12(b) Security	Class B Common Stock, No Par Value
Trading Symbol	DLTH
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--01-30
Entity Central Index Key	0001649744
Amendment Flag	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		29,698,318

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Oct. 31, 2021	Jan. 31, 2021
Current Assets:
Cash and cash equivalents	$ 20,390	$ 47,221
Receivables	5,133	2,270
Income taxes receivable	605
Inventory, less reserves of $1,439 and $1,600, respectively	165,078	149,052
Prepaid expenses & other current assets	14,787	10,203
Prepaid catalog costs	635	1,014
Total current assets	206,628	209,760
Property and equipment, net	114,579	124,237
Operating lease right-of-use assets	124,164	117,490
Finance lease right-of-use assets, net	50,866	53,468
Available-for-sale security	6,598	6,111
Other assets, net	5,382	4,511
Total assets	508,217	515,577
Current liabilities:
Trade accounts payable	59,157	33,647
Accrued expenses and other current liabilities	41,832	37,686
Income taxes payable		7,579
Current portion of operating lease liabilities	12,362	11,050
Current portion of finance lease liabilities	2,679	2,629
Current portion of Duluth long-term debt		2,500
Current maturities of TRI long-term debt	675	623
Total current liabilities	116,705	95,714
Operating lease liabilities, less current maturities	110,370	104,287
Finance lease liabilities, less current maturities	40,954	43,299
Duluth long-term debt, less current maturities		45,750
TRI long-term debt, less current maturities	26,773	27,229
Deferred tax liabilities	8,092	8,200
Total liabilities	302,894	324,479
Shareholders’ equity:
Preferred stock, no par value; 10,000 shares authorized; no shares issued or outstanding as of October 31, 2021 and January 31, 2021
Treasury stock, at cost; 79 and 53 shares as of October 31, 2021 and January 31, 2021, respectively	(998)	(628)
Capital stock	94,815	92,875
Retained earnings	113,509	101,166
Accumulated other comprehensive income	494	48
Total shareholders' equity of Duluth Holdings Inc.	207,820	193,461
Noncontrolling interest	(2,497)	(2,363)
Total shareholders' equity	205,323	191,098
Total liabilities and shareholders' equity	508,217	515,577
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	Oct. 31, 2021	Jan. 31, 2021
Inventory reserves	$ 1,439	$ 1,600
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	79,000	53,000
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	29,782,000	29,530,000
Common stock, shares outstanding	29,703,000	29,477,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 31, 2021	Nov. 01, 2020	Oct. 31, 2021	Nov. 01, 2020
Condensed Consolidated Statements of Operations [Abstract]
Net sales	$ 145,277	$ 135,531	$ 427,823	$ 382,823
Cost of goods sold (excluding depreciation and amortization)	61,627	64,494	196,204	186,982
Gross profit	83,650	71,037	231,619	195,841
Selling, general and administrative expenses	78,792	68,189	211,779	202,175
Operating income (loss)	4,858	2,848	19,840	(6,334)
Interest expense	900	1,643	3,390	4,771
Other (loss) income, net	(265)	87	(193)	(104)
Income (loss) before income taxes	3,693	1,292	16,257	(11,209)
Income tax expense (benefit)	930	393	4,048	(2,827)
Net income (loss)	2,763	899	12,209	(8,382)
Less: Net loss attributable to noncontrolling interest	(43)	(41)	(134)	(128)
Net income (loss) attributable to controlling interest	$ 2,806	$ 940	$ 12,343	$ (8,254)
Basic earnings (loss) per share (Class A and Class B):
Weighted average shares of common stock outstanding	32,649	32,476	32,605	32,431
Net income (loss) per share attributable to controlling interest	$ 0.09	$ 0.03	$ 0.38	$ (0.25)
Diluted earnings (loss) per share (Class A and Class B):
Weighted average shares and equivalents outstanding	32,761	32,606	32,825	32,431
Net income (loss) per share attributable to controlling interest	$ 0.09	$ 0.03	$ 0.38	$ (0.25)

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 31, 2021	Nov. 01, 2020	Oct. 31, 2021	Nov. 01, 2020
Condensed Consolidated Statements of Comprehensive Income [Abstract]
Net income (loss)	$ 2,763	$ 899	$ 12,209	$ (8,382)
Other comprehensive income
Securities available-for-sale: Unrealized security (loss) income arising during the period	(94)	51	595	(314)
Securities available-for-sale: Income tax (benefit) expense	(24)	13	149	(82)
Other comprehensive (loss) income	(70)	38	446	(232)
Comprehensive income (loss)	2,693	937	12,655	(8,614)
Comprehensive loss attributable to noncontrolling interest	(43)	(41)	(134)	(128)
Comprehensive income (loss) attributable to controlling interest	$ 2,736	$ 978	$ 12,789	$ (8,486)

Condensed Consolidated Statem_3

Condensed Consolidated Statement of Shareholders’ Equity - USD ($) $ in Thousands	Capital Stock [Member]	Treasury Stock [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income [Member]	Noncontrolling Interest in Variable Interest Entity [Member]	Total
Beginning balance at Feb. 02, 2020	$ 90,902	$ (407)	$ 87,589	$ 188	$ (2,166)	$ 176,106
Beginning balance (in shares) at Feb. 02, 2020	32,536,000
Issuance of common stock	$ 115					115
Issuance of common stock, shares	227,000
Restricted stock forfeitures, shares	(1,000)
Stock-based compensation	$ 434					434
Restricted stock surrendered for taxes		(107)				(107)
Restricted stock surrendered for taxes, shares	(18,000)
Other comprehensive income (loss)				(518)		(518)
Net income (loss)			(15,135)		(44)	(15,179)
Ending balance at May. 03, 2020	$ 91,451	(514)	72,454	(330)	(2,210)	160,851
Ending balance (in shares) at May. 03, 2020	32,744,000
Beginning balance at Feb. 02, 2020	$ 90,902	(407)	87,589	188	(2,166)	176,106
Beginning balance (in shares) at Feb. 02, 2020	32,536,000
Other comprehensive income (loss)						(232)
Net income (loss)						(8,382)
Ending balance at Nov. 01, 2020	$ 92,385	(622)	79,335	(44)	(2,294)	168,760
Ending balance (in shares) at Nov. 01, 2020	32,828,000
Beginning balance at May. 03, 2020	$ 91,451	(514)	72,454	(330)	(2,210)	160,851
Beginning balance (in shares) at May. 03, 2020	32,744,000
Issuance of common stock	$ 98					98
Issuance of common stock, shares	98,000
Restricted stock forfeitures, shares	(15,000)
Stock-based compensation	$ 372					372
Restricted stock surrendered for taxes		(67)				(67)
Restricted stock surrendered for taxes, shares	(13,000)
Other comprehensive income (loss)				248		248
Net income (loss)			5,941		(43)	5,898
Ending balance at Aug. 02, 2020	$ 91,921	(581)	78,395	(82)	(2,253)	167,400
Ending balance (in shares) at Aug. 02, 2020	32,814,000
Issuance of common stock	$ 133					133
Issuance of common stock, shares	17,000
Restricted stock forfeitures, shares	(3,000)
Stock-based compensation	$ 331					331
Restricted stock surrendered for taxes		(41)				(41)
Other comprehensive income (loss)				38		38
Net income (loss)			940		(41)	899
Ending balance at Nov. 01, 2020	$ 92,385	(622)	79,335	(44)	(2,294)	168,760
Ending balance (in shares) at Nov. 01, 2020	32,828,000
Beginning balance at Jan. 31, 2021	$ 92,875	(628)	101,166	48	(2,363)	191,098
Beginning balance (in shares) at Jan. 31, 2021	32,841,000
Issuance of common stock	$ 132					132
Issuance of common stock, shares	101,000
Restricted stock forfeitures, shares	(1,000)
Stock-based compensation	$ 371					371
Restricted stock surrendered for taxes		(358)				(358)
Restricted stock surrendered for taxes, shares	(24,000)
Other comprehensive income (loss)				202		202
Net income (loss)			544		(46)	498
Ending balance at May. 02, 2021	$ 93,378	(986)	101,711	250	(2,409)	191,944
Ending balance (in shares) at May. 02, 2021	32,917,000
Beginning balance at Jan. 31, 2021	$ 92,875	(628)	101,166	48	(2,363)	191,098
Beginning balance (in shares) at Jan. 31, 2021	32,841,000
Other comprehensive income (loss)						446
Net income (loss)						12,209
Ending balance at Oct. 31, 2021	$ 94,815	(998)	113,509	494	(2,497)	205,323
Ending balance (in shares) at Oct. 31, 2021	33,067,000
Beginning balance at May. 02, 2021	$ 93,378	(986)	101,711	250	(2,409)	191,944
Beginning balance (in shares) at May. 02, 2021	32,917,000
Issuance of common stock	$ 139					139
Issuance of common stock, shares	142,000
Restricted stock forfeitures, shares	(2,000)
Stock-based compensation	$ 563					563
Restricted stock surrendered for taxes		(5)				(5)
Other comprehensive income (loss)				314		314
Net income (loss)			8,992		(45)	8,947
Ending balance at Aug. 01, 2021	$ 94,080	(991)	110,703	564	(2,454)	201,902
Ending balance (in shares) at Aug. 01, 2021	33,057,000
Issuance of common stock	$ 171					171
Issuance of common stock, shares	13,000
Restricted stock forfeitures, shares	(2,000)
Stock-based compensation	$ 564					564
Restricted stock surrendered for taxes		(7)				(7)
Restricted stock surrendered for taxes, shares	(1,000)
Other comprehensive income (loss)				(70)		(70)
Net income (loss)			2,806		(43)	2,763
Ending balance at Oct. 31, 2021	$ 94,815	$ (998)	$ 113,509	$ 494	$ (2,497)	$ 205,323
Ending balance (in shares) at Oct. 31, 2021	33,067,000

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Oct. 31, 2021	Nov. 01, 2020
Cash flows from operating activities:
Net income (loss)	$ 12,209	$ (8,382)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation and amortization	21,822	21,209
Stock based compensation	1,612	1,263
Deferred income taxes	(257)	3,463
Loss on disposal of property and equipment	404	304
Changes in operating assets and liabilities:
Receivables	(2,863)	(64)
Income taxes receivable	(605)	(3,549)
Inventory	(16,026)	(65,554)
Prepaid expense & other current assets	(1,571)	1,154
Software hosting implementation costs, net	(2,939)
Deferred catalog costs	379	94
Trade accounts payable	24,944	21,424
Income taxes payable	(7,579)	(3,427)
Accrued expenses and deferred rent obligations	4,117	2,667
Other assets	(918)
Noncash lease impacts	29	784
Net cash provided by (used in) operating activities	32,758	(28,614)
Cash flows from investing activities:
Purchases of property and equipment	(9,108)	(11,059)
Capital contributions towards build-to-suit stores		(520)
Principal receipts from available-for-sale security	108	96
Proceeds from disposals	55
Net cash used in investing activities	(8,945)	(11,483)
Cash flows from financing activities:
Proceeds from line of credit	5,000	84,588
Payments on line of credit	(5,000)	(60,894)
Proceeds from delayed draw term loan		32,500
Payments on delayed draw term loan	(48,250)	(3,625)
Payments on TRI long term debt	(457)	(354)
Payments on finance lease obligations	(1,894)	(1,325)
Payments of tax withholding on vested restricted shares	(370)	(215)
Other	327	(18)
Net cash (used in) provided by financing activities	(50,644)	50,657
(Decrease) increase in cash, cash equivalents	(26,831)	10,560
Cash, cash equivalents and restricted cash at beginning of period	47,221	2,240
Cash, cash equivalents and restricted cash at end of period	20,390	12,800
Supplemental disclosure of cash flow information:
Interest paid	3,328	4,730
Income taxes paid	12,585	40
Supplemental disclosure of non-cash information:
Unpaid liability to acquire property and equipment	$ 2,518	$ 657

Nature of Operations and Basis

Nature of Operations and Basis of Presentation	9 Months Ended
	Oct. 31, 2021
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 primarily through the Company’s own omnichannel platform. 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 identifies its operating segments according to how its business activities are managed and evaluated. The Company continues to report one reportable external segment, consistent with the Company’s omnichannel business approach. The Company’s revenues generated outside the United States were insignificant. 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 significant intercompany balances and transactions have been eliminated in consolidation. The Company’s fiscal year ends on the Sunday nearest to January 31 of the following year. Fiscal 2021 is a 52-week period and ends on January 30, 2022 . Fiscal 2020 was a 52-week period and ended on January 31, 2021. The three months of fiscal 2021 and fiscal 2020 represent the Company’s 13 week periods ended October 31, 2021 and November 1, 2020, respectively. The accompanying condensed consolidated financial statements as of and for the three and nine months ended October 31, 2021 and November 1, 2020 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 and nine months ended October 31, 2021 and November 1, 2020. 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 January 31, 2021. C. COVID-19 In March 2020, a novel strain of coronavirus (“COVID-19”) was declared a global pandemic by the World Health Organization. This pandemic has negatively affected the U.S. and global economies, disrupted global supply chains and financial markets, led to significant travel and transportation restrictions, including mandatory business closures and orders to shelter in place. These impacts are discussed within these notes to the condensed consolidated financial statements. The ultimate impact of COVID-19 on our operational and financial performance still depends on future developments outside of our control. Given the uncertainty, we cannot reasonably estimate the continued impact on our business and whether that impact will be different than what we have already experienced. D. Impairment Analysis As of October 31, 2021 and for the three and nine months then ended, no triggering events or indicators of asset impairment were noted. E. Inventory Inventory, consisting of purchased product, is valued at the lower of cost or net realizable value, under the first-in, first-out method. The significant estimates used in inventory valuation are obsolescence (including excess and slow-moving inventory and lower of cost or market reserves) and estimates of inventory shrinkage. Both estimates have calculations that require the Company to make assumptions and apply judgment regarding a number of factors, including market conditions, the selling environment, historical results and current inventory trends. Inventory is adjusted periodically to reflect current market conditions, which requires management’s judgment that may significantly affect the ending inventory valuation, as well as gross margin. The reserve for inventory shrinkage is adjusted to reflect the trend of historical physical inventory count results. The Company performs its retail store physical inventory counts in July and the difference between actual and estimated shrinkage, recorded in Cost of goods sold, may cause fluctuations in second fiscal quarter results. F. Prepaid Expenses and Other Assets Prepaid expenses and other assets consist of the following: October 31, 2021 January 31, 2021 (in thousands) Prepaid expenses & other current assets Pending returns inventory, net $ 1,993 $ 2,490 Current software hosting implementation costs, net 1,432 1,149 Other prepaid expenses 11,362 6,564 Prepaid expenses & other current assets $ 14,787 $ 10,203 Other assets, net Goodwill $ 402 $ 402 Intangible assets, net 251 264 Non-current software hosting implementation costs 2,866 2,755 Other assets, net 1,863 1,090 Other assets, net $ 5,382 $ 4,511 G. Seasonality of Business The Company’s business is affected by the pattern of seasonality common to most 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. H. Cash and cash equivalents The Company considers short-term investments with original maturities of three months or less when purchased to be cash equivalents. Amounts receivable from credit card issuers are typically converted to cash within 2 to 4 days of the original sales transaction and are considered to be cash equivalents. I. Reclassifications Certain reclassifications have been made to the 2020 financial statements in order to conform to the 2021 presentation. There were no changes to previously reported shareholders’ equity or net income (loss) as a result of the reclassifications. J. Significant Accounting Policies 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 January 31, 2021.

Leases

Leases	9 Months Ended
	Oct. 31, 2021
Leases [Abstract]
Leases	2. LEASES Based on the criteria set forth in ASC Topic 842, Leases (“ASC 842”), the Company recognizes 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 2041. Substantially all of these arrangements are store leases. Store leases generally have initial lease terms ranging from five years to fifteen years with renewal options and rent escalation provisions. At the commencement of a lease, the Company includes only the initial lease term as the option to extend is not reasonably certain. 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: Consolidated Statement Three Months Ended Nine Months Ended of Operations October 31, 2021 November 1, 2020 October 31, 2021 November 1, 2020 (in thousands) Finance lease expenses Amortization of right-of-use assets Selling, general and administrative expenses $ 840 $ 778 $ 2,518 $ 2,092 Interest on lease liabilities Interest expense 479 483 1,460 1,356 Total finance lease expense $ 1,319 $ 1,261 $ 3,978 $ 3,448 Operating lease expense Selling, general and administrative expenses $ 4,806 $ 3,915 $ 12,606 $ 12,149 Amortization of build-to-suit leases capital contribution Selling, general and administrative expenses 321 329 970 977 Variable lease expense Selling, general and administrative expenses 2,141 2,744 6,367 6,782 Total lease expense $ 8,587 $ 8,249 $ 23,921 $ 23,356 Other information related to leases were as follows: Nine Months Ended October 31, 2021 November 1, 2020 (in thousands) Cash paid for amounts included in the measurement of lease liabilities: Financing cash flows from finance leases $ 1,894 $ 1,325 Operating cash flows from finance leases $ 1,460 $ 1,356 Operating cash flows from operating leases $ 11,774 $ 11,537 Weighted-average remaining lease term (in years): Finance leases 12 13 Operating leases 9 10 Weighted-average discount rate: Finance leases 4.4 % 4.4 % Operating leases 4.1 % 4.3 % Future minimum lease payments under the non-cancellable leases are as follows as of October 31, 2021: Fiscal year Finance Operating (in thousands) 2021 (remainder of fiscal year) $ 1,137 $ 4,017 2022 4,523 17,520 2023 4,551 17,741 2024 4,736 17,130 2025 5,099 16,380 Thereafter 37,218 74,550 Total future minimum lease payments $ 57,264 $ 147,338 Less – Discount ( 13,631 ) ( 24,606 ) Lease liability $ 43,633 $ 122,732

Debt and Credit Agreement

Debt and Credit Agreement	9 Months Ended
	Oct. 31, 2021
Debt and Credit Agreement [Abstract]
Debt and Credit Agreement	3. DEBT AND CREDIT AGREEMENT Debt consists of the following: October 31, 2021 January 31, 2021 (in thousands) TRI Senior Secured Note $ 23,948 $ 24,352 TRI Note 3,500 3,500 $ 27,448 $ 27,852 Less: current maturities 675 623 TRI long-term debt $ 26,773 $ 27,229 Duluth Delayed draw term loan — 48,250 $ — $ 48,250 Less: current maturities — 2,500 Duluth long-term debt $ — $ 45,750 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 . While the above notes are consolidated in accordance with ASC Topic 810, Consolidation , the Company is not the guarantor nor obligor of these notes. Credit Agreement On May 17, 2018, the Company entered into a credit agreement (the “Credit Agreement”) which provided 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 facility was scheduled to mature on May 17, 2023 . The $ 50.0 million DDTL was available to draw upon in differing amounts through May 17, 2020 and was scheduled to mature on May 17, 2023 . Outstanding balances under the DDTL required quarterly principal payments with a final balloon payment at maturity. The Credit Agreement was secured by essentially all Company assets and required 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. On April 30, 2020, the Credit Agreement was amended to include an incremental DDTL of $ 20.5 million (the “Incremental DDTL”) that was available to draw upon before March 31, 2021, and matured on April 29, 2021 , for a total credit facility of $ 150.5 million. The loan covenants were also amended to allow for greater flexibility during the Company’s peak borrowing periods in fiscal 2020. The interest rate applicable to the Revolver or DDTL was a fixed rate for a one-, two-, three- or six-month interest period equal to LIBOR (with a 1 % floor) for such interest period plus a margin of 225 to 300 basis points, based upon the Company’s rent adjusted leverage. The interest rate applicable to the Incremental DDTL was also a fixed rate over the aforementioned interest periods equal to LIBOR (with a 1 % floor) for such interest period plus a margin of 275 to 350 basis points. On May 14, 2021, the Company terminated the Credit Agreement, and entered into a new credit agreement (the “New Credit Agreement”), which was treated as a modification for accounting purposes. The New Credit Agreement matures on May 14, 2026 and provides for borrowings of up to $ 150.0 million that are available under a revolving senior credit facility, with a $ 5.0 million sublimit for issuance of standby letters of credit, as well as a $ 10.0 million sublimit for swing line loans. At the Company’s option, the interest rate applicable to the revolving senior credit facility will be a floating rate equal to: (i) the Bloomberg Short-Term Bank Yield Index rate (“BSBY”) plus the applicable rate of 1.25 % to 2.00 % determined based on the Company’s rent adjusted leverage ratio, or (ii) the base rate plus the applicable rate of 0.25 % to 1.00 % based on the Company’s rent adjusted leverage ratio. The New 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 New Credit Agreement As of October 31, 2021 and for the nine months then ended, the Company was in compliance with all financial and non-financial covenants contained within the New Credit Agreement.

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	9 Months Ended
	Oct. 31, 2021
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: October 31, 2021 January 31, 2021 (in thousands) Salaries and benefits $ 11,181 $ 8,826 Deferred revenue 7,400 9,944 Freight 4,939 6,769 Product returns 5,037 5,304 Catalog costs 64 — Unpaid purchases of property & equipment 1,126 503 Accrued advertising 3,621 1,377 Other 8,464 4,963 Total accrued expenses and other current liabilities $ 41,832 $ 37,686

Fair Value

Fair Value	9 Months Ended
	Oct. 31, 2021
Fair Value [Abstract]
Fair Value	5. FAIR VALUE 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. During the nine months ended October 31, 2021, certain changes in the inputs did impact the fair value of the available-for-sale security. The calculated fair value is based on estimates that are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect the estimates. The amortized cost and fair value of the Company’s available-for-sale security and the corresponding amount of gross unrealized gains and losses recognized in accumulated other comprehensive income are as follows: October 31, 2021 Cost or Gross Gross Amortized Unrealized Unrealized Estimated Cost Gains Losses Fair Value (in thousands) Level 3 security: Corporate trust $ 5,939 $ 659 $ — $ 6,598 January 31, 2021 Cost or Gross Gross Amortized Unrealized Unrealized Estimated Cost Gains Losses Fair Value (in thousands) Level 3 security: Corporate trust $ 6,047 $ 64 $ — $ 6,111 The Company does not intend to sell the available-for-sale-security in the near term and does not believe that it will be required to sell the security. The Company reviews its securities on a quarterly basis to monitor its exposure to other-than-temporary impairment. No other-than-temporary impairment was recorded in the unaudited condensed consolidated statements of operations for the nine months ended October 31, 2021 or November 1, 2020. The following table presents future principal receipts related to the Company’s available-for-sale security by contractual maturity as of October 31, 2021. Amortized Estimated Cost Fair Value (in thousands) Within one year $ 159 $ 197 After one year through five years 1,077 1,271 After five years through ten years 1,662 1,856 After ten years 3,041 3,274 Total $ 5,939 $ 6,598 The carrying values and fair values of other financial instruments in the Consolidated Balance Sheets are as follows: October 31, 2021 January 31, 2021 Carrying Amount Fair Value Carrying Amount Fair Value (in thousands) TRI Long-term debt, including short-term portion $ 27,448 $ 27,944 $ 27,852 $ 28,697 The above long-term debt, including short-term portion is attributable to the consolidation of TRI in accordance with ASC Topic 810, Consolidation . The fair value was also based on a discounted cash flow method (Level 3) based on credit information and an estimate of future cash flows. As of January 31, 2021, the carrying value of the delayed draw term loan approximated its fair value.

Variable Interest Entity

Variable Interest Entity	9 Months Ended
	Oct. 31, 2021
Variable Interest Entity [Abstract]
Variable Interest Entity	6. VARIABLE INTEREST ENTITY Based upon the criteria set forth in ASC 810, Consolidation , the Company consolidates variable interest entities (“VIEs”) in which it has a controlling financial interest and is therefore deemed the primary beneficiary. A controlling financial interest will have both of the following characteristics: (a) the power to direct the VIE activities that most significantly impact economic performance; and (b) the obligation to absorb the VIE losses and the right to receive benefits that are significant to the VIE. The Company has determined that it was the primary beneficiary of one variable interest entity (“VIE”) as of October 31, 2021 and January 31, 2021. 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 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 October 31, 2021 and January 31, 2021: October 31, 2021 January 31, 2021 (in thousands) Cash $ 751 $ 747 Property and equipment, net 24,334 24,800 Total assets $ 25,085 $ 25,547 Other current liabilities $ 134 $ 58 Current maturities of long-term debt 675 623 TRI Long-term debt 26,773 27,229 Noncontrolling interest in VIE ( 2,497 ) ( 2,363 ) Total liabilities and shareholders' equity $ 25,085 $ 25,547

Earnings (Loss) Per Share

Earnings (Loss) Per Share	9 Months Ended
	Oct. 31, 2021
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 and are considered only for dilutive earnings (loss) per share unless considered anti-dilutive. The reconciliation of the numerator and denominator of the basic and diluted earnings (loss) per share calculation is as follows: Three Months Ended Nine Months Ended October 31, 2021 November 1, 2020 October 31, 2021 November 1, 2020 (in thousands, except per share data) Numerator - net income (loss) attributable to controlling interest $ 2,806 $ 940 $ 12,343 $ ( 8,254 ) Denominator - weighted average shares (Class A and Class B) Basic 32,649 32,476 32,605 32,431 Dilutive shares 112 130 220 — Diluted 32,761 32,606 32,825 32,431 Earnings (loss) per share (Class A and Class B) Basic $ 0.09 $ 0.03 $ 0.38 $ ( 0.25 ) Diluted $ 0.09 $ 0.03 $ 0.38 $ ( 0.25 ) The computation of diluted loss per share for the nine months ended November 1, 2020 excluded ( 0.1 ) million shares of unvested restricted stock, respectively, because their inclusion would be anti-dilutive.

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Oct. 31, 2021
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 $ 0.6 million and $ 1.6 million for the three and nine months ended October 31, 2021, respectively and $ 0.3 million and $ 1.1 million for the three and nine months ended November 1, 2020, respectively. 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 nine months ended October 31, 2021 is as follows: Weighted average fair value Shares per share Outstanding at January 31, 2021 338,239 $ 9.74 Granted 227,740 15.13 Vested ( 150,688 ) 8.13 Forfeited ( 4,165 ) 14.12 Outstanding at October 31, 2021 411,126 $ 13.43 At October 31, 2021, the Company had unrecognized compensation expense of $ 4.2 million related to the restricted stock awards, which is expected to be recognized over a weighted average period of 2.4 years.

Property and Equipment

Property and Equipment	9 Months Ended
	Oct. 31, 2021
Property and Equipment [Abstract]
Property and Equipment	9. PROPERTY AND EQUIPMENT Property and equipment consist of the following: October 31, 2021 January 31, 2021 (in thousands) Land and land improvements $ 4,486 $ 4,486 Leasehold improvements 46,988 47,451 Buildings 35,344 35,344 Vehicles 161 161 Warehouse equipment 17,469 14,685 Office equipment and furniture 52,898 52,614 Computer equipment 7,919 9,861 Software 34,180 34,003 199,445 198,605 Accumulated depreciation and amortization ( 91,092 ) ( 75,958 ) 108,353 122,647 Construction in progress 6,226 1,590 Property and equipment, net $ 114,579 $ 124,237

Revenue

Revenue	9 Months Ended
	Oct. 31, 2021
Revenue [Abstract]
Revenue	10. REVENUE The Company’s revenue primarily consists of the sale of apparel, footwear and hard goods. Revenue for merchandise that is shipped to our customers from our distribution centers and stores is recognized upon shipment. Store revenue is recognized at the point of sale, net of returns, and excludes taxes. Shipping and processing revenue generated from customer orders are included as a component of net sales and shipping and processing expense, including handling expense, is included as a component of selling, general and administrative expenses. Sales tax collected from customers and remitted to taxing authorities is excluded from revenue and is included in accrued expenses. Sales disaggregated based upon sales channel is presented below. Three Months Ended Nine Months Ended October 31, 2021 November 1, 2020 October 31, 2021 November 1, 2020 (in thousands) Direct-to-consumer $ 85,200 $ 86,392 $ 258,830 $ 273,503 Stores 60,077 49,139 168,993 109,320 $ 145,277 $ 135,531 $ 427,823 $ 382,823 Contract Assets and Liabilities The Company’s contract assets primarily consist of the right of return for amounts of inventory to be returned that is expected to be resold and is recorded in Prepaid expenses and other current assets on the Company’s consolidated balance sheets. The Company’s contract liabilities primarily consist of gift card liabilities and are recorded in Accrued expenses and other current liabilities under deferred revenue (see Note 4 “Accrued Expenses and Other Current Liabilities”) on the Company’s consolidated balance sheets. Upon issuance of a gift card, a liability is established for its cash value. The gift card liability is relieved and revenues on gift cards are recorded at the time of redemption by the customer. Contract assets and liabilities on the Company’s consolidated balance sheets are presented in the following table: October 31, 2021 January 31, 2021 (in thousands) Contract assets $ 1,993 $ 2,490 Contract liabilities $ 7,400 $ 9,788 Revenue from gift cards is recognized when the gift card is redeemed by the customer for merchandise or as a gift card breakage, an estimate of gift cards which will not be redeemed. The Company does not record breakage revenue when escheat liability to the relevant jurisdictions exists. Gift card breakage is recorded within Net sales on the Company’s consolidated statement of operations. The following table provides the reconciliation of the contract liability related to gift cards for the nine months ended: October 31, 2021 November 1, 2020 (in thousands) Balance as of beginning of period $ 9,788 $ 9,790 Gift cards sold 6,097 5,740 Gift cards redeemed ( 8,112 ) ( 7,381 ) Gift card breakage ( 373 ) ( 1,119 ) Balance as of end of period $ 7,400 $ 7,030

Income Taxes

Income Taxes	9 Months Ended
	Oct. 31, 2021
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 25 % for the three months ended October 31, 2021 and 25 % for the nine months ended October 31, 2021. 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	9 Months Ended
	Oct. 31, 2021
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	12. RECENT ACCOUNTING PRONOUNCEMENTS In June 2016, the FASB issued Accounting Standards Update No. 2016-13 “Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments,” (“ASU 2016-13”), which amends the impairment model by requiring entities to use a forward-looking approach based on expected losses to estimate credit losses on certain types of financial instruments, which include trade and other receivables, loans and held-to-maturity debt securities, to record an allowance for credit risk based on expected losses rather than incurred losses, otherwise known as “CECL”. In addition, this guidance changes the recognition for credit losses on available-for-sale debt securities, which can occur as a result of market and credit risk and requires additional disclosures. On November 15, 2019, the FASB issued ASU No. 2019-10 “Financial Instruments-Credit Losses (Topic 326), Derivatives and Hedging (Topic 815, and Leases (Topic 842),” (ASU 2019-10”), which provides framework to stagger effective dates for future major accounting standards and amends the effective dates for certain major new accounting standards to give implementation relief to certain types of entities. ASU 2019-10 amends the effective dates for ASU 2016-13 for smaller reporting companies with fiscal years beginning after December 15, 2022, and interim periods within those years. The Company expects to adopt ASU 2016-13 on January 30, 2023, the first day of the Company’s first quarter for the fiscal year ending January 28, 2024, the Company’s fiscal year 2023. The Company is evaluating the impact adopting ASU 2016-13 will have on the Company’s consolidated financial statements.

Nature of Operations and Basi_2

Nature of Operations and Basis of Presentation (Policy)	9 Months Ended
	Oct. 31, 2021
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 primarily through the Company’s own omnichannel platform. 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 identifies its operating segments according to how its business activities are managed and evaluated. The Company continues to report one reportable external segment, consistent with the Company’s omnichannel business approach. The Company’s revenues generated outside the United States were insignificant. 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 significant intercompany balances and transactions have been eliminated in consolidation. The Company’s fiscal year ends on the Sunday nearest to January 31 of the following year. Fiscal 2021 is a 52-week period and ends on January 30, 2022 . Fiscal 2020 was a 52-week period and ended on January 31, 2021. The three months of fiscal 2021 and fiscal 2020 represent the Company’s 13 week periods ended October 31, 2021 and November 1, 2020, respectively. The accompanying condensed consolidated financial statements as of and for the three and nine months ended October 31, 2021 and November 1, 2020 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 and nine months ended October 31, 2021 and November 1, 2020. 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 January 31, 2021.
Covid-19	C. COVID-19 In March 2020, a novel strain of coronavirus (“COVID-19”) was declared a global pandemic by the World Health Organization. This pandemic has negatively affected the U.S. and global economies, disrupted global supply chains and financial markets, led to significant travel and transportation restrictions, including mandatory business closures and orders to shelter in place. These impacts are discussed within these notes to the condensed consolidated financial statements. The ultimate impact of COVID-19 on our operational and financial performance still depends on future developments outside of our control. Given the uncertainty, we cannot reasonably estimate the continued impact on our business and whether that impact will be different than what we have already experienced.
Impairment Analysis	D. Impairment Analysis As of October 31, 2021 and for the three and nine months then ended, no triggering events or indicators of asset impairment were noted.
Inventory	E. Inventory Inventory, consisting of purchased product, is valued at the lower of cost or net realizable value, under the first-in, first-out method. The significant estimates used in inventory valuation are obsolescence (including excess and slow-moving inventory and lower of cost or market reserves) and estimates of inventory shrinkage. Both estimates have calculations that require the Company to make assumptions and apply judgment regarding a number of factors, including market conditions, the selling environment, historical results and current inventory trends. Inventory is adjusted periodically to reflect current market conditions, which requires management’s judgment that may significantly affect the ending inventory valuation, as well as gross margin. The reserve for inventory shrinkage is adjusted to reflect the trend of historical physical inventory count results. The Company performs its retail store physical inventory counts in July and the difference between actual and estimated shrinkage, recorded in Cost of goods sold, may cause fluctuations in second fiscal quarter results.
Prepaid Expenses and Other Assets	F. Prepaid Expenses and Other Assets Prepaid expenses and other assets consist of the following: October 31, 2021 January 31, 2021 (in thousands) Prepaid expenses & other current assets Pending returns inventory, net $ 1,993 $ 2,490 Current software hosting implementation costs, net 1,432 1,149 Other prepaid expenses 11,362 6,564 Prepaid expenses & other current assets $ 14,787 $ 10,203 Other assets, net Goodwill $ 402 $ 402 Intangible assets, net 251 264 Non-current software hosting implementation costs 2,866 2,755 Other assets, net 1,863 1,090 Other assets, net $ 5,382 $ 4,511
Seasonality of Business	G. Seasonality of Business The Company’s business is affected by the pattern of seasonality common to most 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.
Cash and Cash Equivalents	H. Cash and cash equivalents The Company considers short-term investments with original maturities of three months or less when purchased to be cash equivalents. Amounts receivable from credit card issuers are typically converted to cash within 2 to 4 days of the original sales transaction and are considered to be cash equivalents.
Reclassifications	I. Reclassifications Certain reclassifications have been made to the 2020 financial statements in order to conform to the 2021 presentation. There were no changes to previously reported shareholders’ equity or net income (loss) as a result of the reclassifications.
Significant Accounting Policies	J. Significant Accounting Policies 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 January 31, 2021.

Nature of Operations and Basi_3

Nature of Operations and Basis of Presentation (Tables)	9 Months Ended
	Oct. 31, 2021
Nature of Operations and Basis of Presentation [Abstract]
Schedule of Prepaid Expenses and Other Assets	October 31, 2021 January 31, 2021 (in thousands) Prepaid expenses & other current assets Pending returns inventory, net $ 1,993 $ 2,490 Current software hosting implementation costs, net 1,432 1,149 Other prepaid expenses 11,362 6,564 Prepaid expenses & other current assets $ 14,787 $ 10,203 Other assets, net Goodwill $ 402 $ 402 Intangible assets, net 251 264 Non-current software hosting implementation costs 2,866 2,755 Other assets, net 1,863 1,090 Other assets, net $ 5,382 $ 4,511

Leases (Tables)

Leases (Tables)	9 Months Ended
	Oct. 31, 2021
Leases [Abstract]
Expense Components Leases Reflected Consolidated Statement of Operations	Consolidated Statement Three Months Ended Nine Months Ended of Operations October 31, 2021 November 1, 2020 October 31, 2021 November 1, 2020 (in thousands) Finance lease expenses Amortization of right-of-use assets Selling, general and administrative expenses $ 840 $ 778 $ 2,518 $ 2,092 Interest on lease liabilities Interest expense 479 483 1,460 1,356 Total finance lease expense $ 1,319 $ 1,261 $ 3,978 $ 3,448 Operating lease expense Selling, general and administrative expenses $ 4,806 $ 3,915 $ 12,606 $ 12,149 Amortization of build-to-suit leases capital contribution Selling, general and administrative expenses 321 329 970 977 Variable lease expense Selling, general and administrative expenses 2,141 2,744 6,367 6,782 Total lease expense $ 8,587 $ 8,249 $ 23,921 $ 23,356
Other Information Related to Leases	Nine Months Ended October 31, 2021 November 1, 2020 (in thousands) Cash paid for amounts included in the measurement of lease liabilities: Financing cash flows from finance leases $ 1,894 $ 1,325 Operating cash flows from finance leases $ 1,460 $ 1,356 Operating cash flows from operating leases $ 11,774 $ 11,537 Weighted-average remaining lease term (in years): Finance leases 12 13 Operating leases 9 10 Weighted-average discount rate: Finance leases 4.4 % 4.4 % Operating leases 4.1 % 4.3 %
Future Minimum Lease Payments Under Non-Cancellable Leases	Fiscal year Finance Operating (in thousands) 2021 (remainder of fiscal year) $ 1,137 $ 4,017 2022 4,523 17,520 2023 4,551 17,741 2024 4,736 17,130 2025 5,099 16,380 Thereafter 37,218 74,550 Total future minimum lease payments $ 57,264 $ 147,338 Less – Discount ( 13,631 ) ( 24,606 ) Lease liability $ 43,633 $ 122,732

Debt and Credit Agreement (Tabl

Debt and Credit Agreement (Tables)	9 Months Ended
	Oct. 31, 2021
Debt and Credit Agreement [Abstract]
Schedule of Debt	October 31, 2021 January 31, 2021 (in thousands) TRI Senior Secured Note $ 23,948 $ 24,352 TRI Note 3,500 3,500 $ 27,448 $ 27,852 Less: current maturities 675 623 TRI long-term debt $ 26,773 $ 27,229 Duluth Delayed draw term loan — 48,250 $ — $ 48,250 Less: current maturities — 2,500 Duluth long-term debt $ — $ 45,750

Accrued Expenses and Other Cu_2

Accrued Expenses and Other Current Liabilities (Tables)	9 Months Ended
	Oct. 31, 2021
Accrued Expenses and Other Current Liabilities [Abstract]
Schedule of Accrued Expenses and Other Current Liabilities	October 31, 2021 January 31, 2021 (in thousands) Salaries and benefits $ 11,181 $ 8,826 Deferred revenue 7,400 9,944 Freight 4,939 6,769 Product returns 5,037 5,304 Catalog costs 64 — Unpaid purchases of property & equipment 1,126 503 Accrued advertising 3,621 1,377 Other 8,464 4,963 Total accrued expenses and other current liabilities $ 41,832 $ 37,686

Fair Value (Tables)

Fair Value (Tables)	9 Months Ended
	Oct. 31, 2021
Fair Value [Abstract]
Amortized Cost, Fair Value, and Corresponding Amount of Gross Unrealized Gains and Losses Recognized in AOCI of Available-for-Sale Security	October 31, 2021 Cost or Gross Gross Amortized Unrealized Unrealized Estimated Cost Gains Losses Fair Value (in thousands) Level 3 security: Corporate trust $ 5,939 $ 659 $ — $ 6,598 January 31, 2021 Cost or Gross Gross Amortized Unrealized Unrealized Estimated Cost Gains Losses Fair Value (in thousands) Level 3 security: Corporate trust $ 6,047 $ 64 $ — $ 6,111
Future Principal Receipts Related to Available-For-Sale Security by Contractual Maturity	Amortized Estimated Cost Fair Value (in thousands) Within one year $ 159 $ 197 After one year through five years 1,077 1,271 After five years through ten years 1,662 1,856 After ten years 3,041 3,274 Total $ 5,939 $ 6,598
Carrying Values and Fair Values of Other Financial Instruments in Consolidated Balance Sheets	October 31, 2021 January 31, 2021 Carrying Amount Fair Value Carrying Amount Fair Value (in thousands) TRI Long-term debt, including short-term portion $ 27,448 $ 27,944 $ 27,852 $ 28,697

Variable Interest Entity (Table

Variable Interest Entity (Tables)	9 Months Ended
	Oct. 31, 2021
Variable Interest Entity [Abstract]
Schedule Assets and Liabilities of Variable Interest Entity	October 31, 2021 January 31, 2021 (in thousands) Cash $ 751 $ 747 Property and equipment, net 24,334 24,800 Total assets $ 25,085 $ 25,547 Other current liabilities $ 134 $ 58 Current maturities of long-term debt 675 623 TRI Long-term debt 26,773 27,229 Noncontrolling interest in VIE ( 2,497 ) ( 2,363 ) Total liabilities and shareholders' equity $ 25,085 $ 25,547

Earnings (Loss) Per Share (Tabl

Earnings (Loss) Per Share (Tables)	9 Months Ended
	Oct. 31, 2021
Earnings (Loss) Per Share [Abstract]
Reconciliation of Numerator and Denominator of Basic and Diluted Earnings (Loss) Per Share	Three Months Ended Nine Months Ended October 31, 2021 November 1, 2020 October 31, 2021 November 1, 2020 (in thousands, except per share data) Numerator - net income (loss) attributable to controlling interest $ 2,806 $ 940 $ 12,343 $ ( 8,254 ) Denominator - weighted average shares (Class A and Class B) Basic 32,649 32,476 32,605 32,431 Dilutive shares 112 130 220 — Diluted 32,761 32,606 32,825 32,431 Earnings (loss) per share (Class A and Class B) Basic $ 0.09 $ 0.03 $ 0.38 $ ( 0.25 ) Diluted $ 0.09 $ 0.03 $ 0.38 $ ( 0.25 )

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Oct. 31, 2021
Stock-Based Compensation [Abstract]
Summary of Activity in Unvested Restricted Stock	Weighted average fair value Shares per share Outstanding at January 31, 2021 338,239 $ 9.74 Granted 227,740 15.13 Vested ( 150,688 ) 8.13 Forfeited ( 4,165 ) 14.12 Outstanding at October 31, 2021 411,126 $ 13.43

Property and Equipment (Tables)

Property and Equipment (Tables)	9 Months Ended
	Oct. 31, 2021
Property and Equipment [Abstract]
Schedule of Property and Equipment	October 31, 2021 January 31, 2021 (in thousands) Land and land improvements $ 4,486 $ 4,486 Leasehold improvements 46,988 47,451 Buildings 35,344 35,344 Vehicles 161 161 Warehouse equipment 17,469 14,685 Office equipment and furniture 52,898 52,614 Computer equipment 7,919 9,861 Software 34,180 34,003 199,445 198,605 Accumulated depreciation and amortization ( 91,092 ) ( 75,958 ) 108,353 122,647 Construction in progress 6,226 1,590 Property and equipment, net $ 114,579 $ 124,237

Revenue (Tables)

Revenue (Tables)	9 Months Ended
	Oct. 31, 2021
Revenue [Abstract]
Sales Disaggregated Based Upon Sales Channel	Three Months Ended Nine Months Ended October 31, 2021 November 1, 2020 October 31, 2021 November 1, 2020 (in thousands) Direct-to-consumer $ 85,200 $ 86,392 $ 258,830 $ 273,503 Stores 60,077 49,139 168,993 109,320 $ 145,277 $ 135,531 $ 427,823 $ 382,823
Contract Assets and Liabilities on Consolidated Balance Sheets	October 31, 2021 January 31, 2021 (in thousands) Contract assets $ 1,993 $ 2,490 Contract liabilities $ 7,400 $ 9,788
Reconciliation of Contract Liability Related to Gift Cards	October 31, 2021 November 1, 2020 (in thousands) Balance as of beginning of period $ 9,788 $ 9,790 Gift cards sold 6,097 5,740 Gift cards redeemed ( 8,112 ) ( 7,381 ) Gift card breakage ( 373 ) ( 1,119 ) Balance as of end of period $ 7,400 $ 7,030

Nature of Operations and Basi_4

Nature of Operations and Basis of Presentation (Narrative) (Details)	9 Months Ended
	Oct. 31, 2021itemsegment
Number of reportable segments | segment	1
Number of classes of authorized common stock	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.
Class A common stock [Member]
Number of votes per share	10
Class B common stock [Member]
Number of votes per share	1

Nature of Operations and Basi_5

Nature of Operations and Basis of Presentation (Schedule of Prepaid Expenses and Other Assets) (Details) - USD ($) $ in Thousands	Oct. 31, 2021	Jan. 31, 2021
Prepaid Expenses and Other Assets [Abstract]
Pending returns inventory, net	$ 1,993	$ 2,490
Current software hosting implementation costs, net	1,432	1,149
Other prepaid expenses	11,362	6,564
Prepaid expenses & other current assets	14,787	10,203
Goodwill	402	402
Intangible assets, net	251	264
Non-current software hosting implementation costs	2,866	2,755
Other assets, net	1,863	1,090
Other assets, net	$ 5,382	$ 4,511

Leases (Narrative) (Details)

Leases (Narrative) (Details) - USD ($)	Oct. 31, 2021	Jan. 31, 2021
Operating lease right-of-use assets	$ 124,164,000	$ 117,490,000
Operating lease liability	122,732,000
Accounting Standards Update 2016-02 (Topic 842) [Member]
Operating lease right-of-use assets	0
Operating lease liability	$ 0
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) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 31, 2021	Nov. 01, 2020	Oct. 31, 2021	Nov. 01, 2020
Leases [Abstract]
Finance lease: Amortization of right-of-use assets	$ 840	$ 778	$ 2,518	$ 2,092
Finance lease: Interest on lease liabilities	479	483	1,460	1,356
Total finance lease expense	1,319	1,261	3,978	3,448
Operating lease expense	4,806	3,915	12,606	12,149
Amortization of build-to-suit leases capital contribution	321	329	970	977
Variable lease expense	2,141	2,744	6,367	6,782
Total lease expense	$ 8,587	$ 8,249	$ 23,921	$ 23,356

Leases (Other Information Relat

Leases (Other Information Related To Leases) (Details) - USD ($) $ in Thousands	9 Months Ended
	Oct. 31, 2021	Nov. 01, 2020
Cash paid for amounts included in the measurement of lease liabilities:
Financing cash flows from finance leases	$ 1,894	$ 1,325
Operating cash flows from finance leases	1,460	1,356
Operating cash flows from operating leases	$ 11,774	$ 11,537
Weighted-average remaining lease term (in years):
Finance leases	12 years	13 years
Operating leases	9 years	10 years
Weighted-average discount rate:
Finance leases	4.40%	4.40%
Operating leases	4.10%	4.30%

Leases (Future Minimum Lease Pa

Leases (Future Minimum Lease Payments Under Non-Cancellable Leases) (Details) $ in Thousands	Oct. 31, 2021USD ($)
Finance
2021 (remainder of fiscal year)	$ 1,137
2022	4,523
2023	4,551
2024	4,736
2025	5,099
Thereafter	37,218
Total future minimum lease payments	57,264
Less – Discount	(13,631)
Lease liability	43,633
Operating
2021 (remainder of fiscal year)	4,017
2022	17,520
2023	17,741
2024	17,130
2025	16,380
Thereafter	74,550
Total future minimum lease payments	147,338
Less – Discount	(24,606)
Lease liability	$ 122,732

Debt and Credit Agreement (Narr

Debt and Credit Agreement (Narrative) (Details) - USD ($)	May 14, 2021	Apr. 30, 2020	May 17, 2018	Oct. 31, 2021
Floor Rate [Member] | Duluth Delayed Draw Term Loan ("DDTL") [Member]
Debt Instrument [Line Items]
Debt instrument variable interest rate				1.00%
Floor Rate [Member] | Incremental Delayed Draw Term Loan [Member]
Debt Instrument [Line Items]
Debt instrument variable interest rate				1.00%
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
TRI note maturity date				2038-11
Debt instrument stated percentage interest rate				3.05%
Amended Credit Agreement [Member]
Debt Instrument [Line Items]
Line of credit facility maximum borrowing capacity		$ 150,500,000
Amended Credit Agreement [Member] | Duluth Delayed Draw Term Loan ("DDTL") [Member]
Debt Instrument [Line Items]
Line of credit maturity date		Apr. 29, 2021
Amended Credit Agreement [Member] | Incremental Delayed Draw Term Loan [Member]
Debt Instrument [Line Items]
Line of credit facility maximum borrowing capacity		$ 20,500,000
Credit Agreement [Member]
Debt Instrument [Line Items]
Line of credit facility maximum borrowing capacity			$ 130,000,000
Credit Agreement [Member] | Revolving Senior 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] | Duluth 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
New Credit Agreement [Member] | Revolving Senior Credit Facility [Member]
Debt Instrument [Line Items]
Line of credit facility maximum borrowing capacity	$ 150,000,000
Line of credit maturity date				May 14, 2026
New Credit Agreement [Member] | Standby Letter of Credit [Member]
Debt Instrument [Line Items]
Line of credit facility maximum borrowing capacity	5,000,000
New Credit Agreement [Member] | Swing Line Loans [Member]
Debt Instrument [Line Items]
Line of credit facility maximum borrowing capacity	$ 10,000,000
Minimum [Member] | Amended Credit Agreement [Member] | LIBOR [Member]
Debt Instrument [Line Items]
Interest rate margins				2.25%
Minimum [Member] | Amended Credit Agreement [Member] | LIBOR [Member] | Incremental Delayed Draw Term Loan [Member]
Debt Instrument [Line Items]
Debt instrument variable interest rate				2.75%
Minimum [Member] | New Credit Agreement [Member] | Bloomberg Short-Term Bank Yield Index Rate [Member] | Revolving Senior Credit Facility [Member]
Debt Instrument [Line Items]
Debt instrument variable interest rate	1.25%
Minimum [Member] | New Credit Agreement [Member] | Base Rate [Member] | Revolving Senior Credit Facility [Member]
Debt Instrument [Line Items]
Debt instrument variable interest rate	0.25%
Maximum [Member] | Amended Credit Agreement [Member] | LIBOR [Member]
Debt Instrument [Line Items]
Interest rate margins				3.00%
Maximum [Member] | Amended Credit Agreement [Member] | LIBOR [Member] | Incremental Delayed Draw Term Loan [Member]
Debt Instrument [Line Items]
Debt instrument variable interest rate				3.50%
Maximum [Member] | New Credit Agreement [Member] | Bloomberg Short-Term Bank Yield Index Rate [Member] | Revolving Senior Credit Facility [Member]
Debt Instrument [Line Items]
Debt instrument variable interest rate	2.00%
Maximum [Member] | New Credit Agreement [Member] | Base Rate [Member] | Revolving Senior Credit Facility [Member]
Debt Instrument [Line Items]
Debt instrument variable interest rate	1.00%

Debt and Credit Agreement (Sche

Debt and Credit Agreement (Schedule of Debt) (Details) - USD ($) $ in Thousands	Oct. 31, 2021	Jan. 31, 2021
TRI Long-term Debt [Member]
Debt Instrument [Line Items]
Debt	$ 27,448	$ 27,852
Less: current maturities	675	623
Long-term debt	26,773	27,229
Duluth Long Term Debt [Member]
Debt Instrument [Line Items]
Debt		48,250
Less: current maturities		2,500
Long-term debt		45,750
TRI Senior Secured Note [Member] | TRI Long-term Debt [Member]
Debt Instrument [Line Items]
Debt	23,948	24,352
TRI Note [Member] | TRI Long-term Debt [Member]
Debt Instrument [Line Items]
Debt	$ 3,500	3,500
Duluth Delayed Draw Term Loan ("DDTL") [Member]
Debt Instrument [Line Items]
Debt		$ 48,250

Accrued Expenses and Other Cu_3

Accrued Expenses and Other Current Liabilities (Schedule of Accrued Expenses and Other Current Liabilities) (Details) - USD ($) $ in Thousands	Oct. 31, 2021	Jan. 31, 2021
Accrued Expenses and Other Current Liabilities [Abstract]
Salaries and benefits	$ 11,181	$ 8,826
Deferred revenue	7,400	9,944
Freight	4,939	6,769
Product returns	5,037	5,304
Catalog costs	64
Unpaid purchases of property & equipment	1,126	503
Accrued advertising	3,621	1,377
Other	8,464	4,963
Total accrued expenses and other current liabilities	$ 41,832	$ 37,686

Fair Value (Narrative) (Details

Fair Value (Narrative) (Details) - USD ($)	9 Months Ended
	Oct. 31, 2021	Nov. 01, 2020
Available For Sale Securities [Abstract]
Other-than-temporary impairment	$ 0	$ 0

Fair Value (Amortized Cost, Fai

Fair Value (Amortized Cost, Fair Value, and Corresponding Amount of Gross Unrealized Gains and Losses Recognized in AOCI of Available-for-Sale Security) (Details) - USD ($) $ in Thousands	Oct. 31, 2021	Jan. 31, 2021
Debt Securities, Available-for-sale [Line Items]
Estimated Fair Value	$ 6,598	$ 6,111
Fair Value, Inputs, Level 3 [Member] | Corporate Trust [Member]
Debt Securities, Available-for-sale [Line Items]
Cost or Amortized Cost	5,939	6,047
Gross Unrealized Gains	659	64
Gross Unrealized Losses
Estimated Fair Value	$ 6,598	$ 6,111

Fair Value (Future Principal Re

Fair Value (Future Principal Receipts Related to Available-For-Sale Security by Contractual Maturity) (Details) $ in Thousands	Oct. 31, 2021USD ($)
Available For Sale Securities [Abstract]
Amortized Cost, Within one year	$ 159
Amortized Cost, After one year through five years	1,077
Amortized Cost, After five years through ten years	1,662
Amortized Cost, After ten years	3,041
Amortized Cost, Total	5,939
Estimated Fair Value, Within one year	197
Estimated Fair Value, After one year through five years	1,271
Estimated Fair Value, After five years through ten years	1,856
Estimated Fair Value, After ten years	3,274
Estimated Fair Value, Total	$ 6,598

Fair Value (Carrying Values and

Fair Value (Carrying Values and Fair Values of Other Financial Instruments in Consolidated Balance Sheets) (Details) - TRI Long-term Debt, Including Short-term Portion [Member] - Fair Value, Inputs, Level 3 [Member] - USD ($) $ in Thousands	Oct. 31, 2021	Jan. 31, 2021
Carrying Amount	$ 27,448	$ 27,852
Fair Value	$ 27,944	$ 28,697

Variable Interest Entity (Narra

Variable Interest Entity (Narrative) (Details) $ in Millions	9 Months Ended
	Oct. 31, 2021USD ($)entity	Jan. 31, 2021entity
Variable Interest Entities [Line Items]
Number of variable interest entity | entity	1	1
TRI Holdings, LLC [Member]
Variable Interest Entities [Line Items]
Amount invested in a trust | $	$ 6.3

Variable Interest Entity (Sched

Variable Interest Entity (Schedule Assets and Liabilities of Variable Interest Entity) (Details) - USD ($) $ in Thousands	Oct. 31, 2021	Jan. 31, 2021
Variable Interest Entity [Line Items]
Property and equipment, net	$ 114,579	$ 124,237
Total assets	508,217	515,577
Noncontrolling interest in VIE	(2,497)	(2,363)
Total liabilities and shareholders' equity	508,217	515,577
Wisconsin [Member] | TRI Holdings, LLC [Member] | Variable Interest Entity, Primary Beneficiary [Member]
Variable Interest Entity [Line Items]
Cash	751	747
Property and equipment, net	24,334	24,800
Total assets	25,085	25,547
Other current liabilities	134	58
Current maturities of long-term debt	675	623
TRI long-term debt	26,773	27,229
Noncontrolling interest in VIE	(2,497)	(2,363)
Total liabilities and shareholders' equity	$ 25,085	$ 25,547

Earnings (Loss) Per Share (Narr

Earnings (Loss) Per Share (Narrative) (Details)	9 Months Ended
	Nov. 01, 2020shares
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	100,000

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		9 Months Ended
	Oct. 31, 2021	Nov. 01, 2020	Oct. 31, 2021	Nov. 01, 2020
Earnings (Loss) Per Share [Abstract]
Net income (loss) attributable to controlling interest	$ 2,806	$ 940	$ 12,343	$ (8,254)
Basic weighted average shares	32,649	32,476	32,605	32,431
Dilutive shares weighted average shares	112	130	220
Diluted weighted average shares	32,761	32,606	32,825	32,431
Earnings (loss) per share (Class A and Class B), Basic	$ 0.09	$ 0.03	$ 0.38	$ (0.25)
Earnings (loss) per share (Class A and Class B), Diluted	$ 0.09	$ 0.03	$ 0.38	$ (0.25)

Stock-Based Compensation (Narra

Stock-Based Compensation (Narrative) (Details) - Unvested Restricted Stock [Member] - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 31, 2021	Nov. 01, 2020	Oct. 31, 2021	Nov. 01, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock compensation expense	$ 0.6	$ 0.3	$ 1.6	$ 1.1
Unrecognized compensation expense	$ 4.2		$ 4.2
Unrecognized compensation expense, weighted average recognition period			2 years 4 months 24 days

Stock-Based Compensation (Summa

Stock-Based Compensation (Summary of Activity in Unvested Restricted Stock) (Details) - Unvested Restricted Stock [Member]	9 Months Ended
	Oct. 31, 2021$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning balance, shares | shares	338,239
Granted | shares	227,740
Vested | shares	(150,688)
Forfeited | shares	(4,165)
Ending balance, shares | shares	411,126
Weighted average fair value per share, beginning balance | $ / shares	$ 9.74
Weighted average fair value per share, Granted | $ / shares	15.13
Weighted average fair value per share, Vested | $ / shares	8.13
Weighted average fair value per share, Forfeited | $ / shares	14.12
Weighted average fair value per share, ending balance | $ / shares	$ 13.43

Property and Equipment (Schedul

Property and Equipment (Schedule of Property and Equipment) (Details) - USD ($) $ in Thousands	Oct. 31, 2021	Jan. 31, 2021
Property, Plant and Equipment [Line Items]
Property and equipment	$ 199,445	$ 198,605
Accumulated depreciation and amortization	(91,092)	(75,958)
Property and equipment net excluding construction in progress	108,353	122,647
Property and equipment, net	114,579	124,237
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	46,988	47,451
Buildings [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	35,344	35,344
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	17,469	14,685
Office Equipment and Furniture [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	52,898	52,614
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	7,919	9,861
Software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	34,180	34,003
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, net	$ 6,226	$ 1,590

Revenue (Sales Disaggregated Ba

Revenue (Sales Disaggregated Based Upon Sales Channel) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 31, 2021	Nov. 01, 2020	Oct. 31, 2021	Nov. 01, 2020
Disaggregation of Revenue [Line Items]
Revenue	$ 145,277	$ 135,531	$ 427,823	$ 382,823
Direct-to-Consumer [Member]
Disaggregation of Revenue [Line Items]
Revenue	85,200	86,392	258,830	273,503
Stores [Member]
Disaggregation of Revenue [Line Items]
Revenue	$ 60,077	$ 49,139	$ 168,993	$ 109,320

Revenue (Contract Assets and Li

Revenue (Contract Assets and Liabilities on Consolidated Balance Sheets) (Details) - USD ($) $ in Thousands	Oct. 31, 2021	Jan. 31, 2021	Nov. 01, 2020	Feb. 02, 2020
Revenue [Abstract]
Contract assets	$ 1,993	$ 2,490
Contract liabilities	$ 7,400	$ 9,788	$ 7,030	$ 9,790

Revenue (Reconciliation of Cont

Revenue (Reconciliation of Contract Liability Related to Gift Cards) (Details) - USD ($) $ in Thousands	9 Months Ended
	Oct. 31, 2021	Nov. 01, 2020
Balance as of Beginning of Period	$ 9,788	$ 9,790
Balance as of End of Period	7,400	7,030
Gift Cards Sold [Member]
Increase (decrease) in gift cards	6,097	5,740
Gift Cards Redeemed [Member]
Increase (decrease) in gift cards	(8,112)	(7,381)
Gift Card Breakage [Member]
Increase (decrease) in gift cards	$ (373)	$ (1,119)

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details)	3 Months Ended	9 Months Ended
	Oct. 31, 2021	Oct. 31, 2021
Income Taxes [Abstract]
Effective tax rate related to controlling interest	25.00%	25.00%