J.Jill (JILL) 10-Q 13 Dec 18 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Nov. 03, 2018	Dec. 13, 2018
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Nov. 3, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Trading Symbol	JILL
Entity Registrant Name	J.Jill, Inc.
Entity Central Index Key	1,687,932
Current Fiscal Year End Date	--02-02
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Common Stock, Shares Outstanding		43,747,757

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Nov. 03, 2018	Feb. 03, 2018
Current assets:
Cash	$ 59,890	$ 25,978
Accounts receivable	7,509	4,733
Inventories, net	78,844	80,591
Prepaid expenses and other current assets	25,053	21,166
Total current assets	171,296	132,468
Property and equipment, net	113,932	118,420
Intangible assets, net	139,373	148,961
Goodwill	197,026	197,026
Other assets	501	682
Total assets	622,128	597,557
Current liabilities:
Accounts payable	51,648	53,962
Accrued expenses and other current liabilities	47,099	48,759
Current portion of long-term debt	2,799	2,799
Total current liabilities	101,546	105,520
Long-term debt, net of discount and current portion	237,813	238,881
Deferred income taxes	42,348	46,263
Other liabilities	30,008	27,577
Total liabilities	411,715	418,241
Commitments and contingencies (see Note 9)
Shareholders’ Equity
Common stock, par value $0.01 per share; 250,000,000 shares authorized; 43,747,757 and 43,752,790 shares issued and outstanding at November 3, 2018 and February 3, 2018, respectively	437	437
Additional paid-in capital	120,347	117,393
Accumulated earnings	89,629	61,486
Total shareholders’ equity	210,413	179,316
Total liabilities and shareholders’ equity	$ 622,128	$ 597,557

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Nov. 03, 2018	Feb. 03, 2018
Statement Of Financial Position [Abstract]
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares issued	43,747,757	43,752,790
Common stock, shares outstanding	43,747,757	43,752,790

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Nov. 03, 2018	Oct. 28, 2017	Nov. 03, 2018	Oct. 28, 2017
Income Statement [Abstract]
Net sales	$ 174,106	$ 161,975	$ 535,360	$ 509,473
Costs of goods sold	58,643	53,479	182,901	162,721
Gross profit	115,463	108,496	352,459	346,752
Selling, general and administrative expenses	101,589	95,240	299,248	289,284
Operating income	13,874	13,256	53,211	57,468
Interest expense, net	4,698	4,496	14,368	14,525
Income before provision for income taxes	9,176	8,760	38,843	42,943
Provision for income taxes	2,488	2,766	10,412	16,926
Net income and total comprehensive income	$ 6,688	$ 5,994	$ 28,431	$ 26,017
Net income per common share attributable to common shareholders:
Basic	$ 0.16	$ 0.14	$ 0.67	$ 0.62
Diluted	$ 0.15	$ 0.14	$ 0.64	$ 0.60
Weighted average number of common shares outstanding:
Basic	42,953,173	41,731,765	42,674,957	41,933,244
Diluted	44,475,793	43,554,000	44,199,800	43,468,846

Consolidated Statement of Share

Consolidated Statement of Shareholders' / Members' Equity - USD ($) $ in Thousands		Total	Common Units [Member]	Common Stock [Member]	Contributed Capital [Member]	Additional Paid-in Capital [Member]	Accumulated Earnings [Member]
Beginning balance at Jan. 28, 2017		$ 122,864			$ 116,743		$ 6,121
Beginning balance, units at Jan. 28, 2017			1,000,000
Other equity transactions		305			305
Corporate Conversion					(117,048)	$ 117,048
Corporate Conversion, units			(1,000,000)
Issuance of Common Stock				$ 437		(437)
Issuance of Common Stock, shares				43,747,944
Equity-based compensation		24				24
Net income		8,027					8,027
Ending Balance at Apr. 29, 2017		131,220		$ 437		116,635	14,148
Ending balance, shares at Apr. 29, 2017				43,747,944
Beginning balance at Jan. 28, 2017		122,864			$ 116,743		6,121
Beginning balance, units at Jan. 28, 2017			1,000,000
Net income		26,017
Ending Balance at Oct. 28, 2017		149,725		$ 437		117,150	32,138
Ending balance, shares at Oct. 28, 2017				43,747,944
Beginning balance at Apr. 29, 2017		131,220		$ 437		116,635	14,148
Beginning balance, shares at Apr. 29, 2017				43,747,944
Equity-based compensation		237				237
Net income		11,996					11,996
Ending Balance at Jul. 29, 2017		143,453		$ 437		116,872	26,144
Ending balance, shares at Jul. 29, 2017				43,747,944
Equity-based compensation		278				278
Net income		5,994					5,994
Ending Balance at Oct. 28, 2017		149,725		$ 437		117,150	32,138
Ending balance, shares at Oct. 28, 2017				43,747,944
Beginning balance at Feb. 03, 2018		$ 179,316		$ 437		117,393	61,486
Beginning balance, shares at Feb. 03, 2018		43,752,790		43,752,790
Adoption of ASU 2014-09	[1]	$ (288)					(288)
Vesting of restricted stock units		1		$ 1
Vesting of restricted stock units, shares				6,410
Equity-based compensation		760				760
Net income		11,258					11,258
Ending Balance at May. 05, 2018		191,047		$ 438		118,153	72,456
Ending balance, shares at May. 05, 2018				43,759,200
Beginning balance at Feb. 03, 2018		$ 179,316		$ 437		117,393	61,486
Beginning balance, shares at Feb. 03, 2018		43,752,790		43,752,790
Net income		$ 28,431
Ending Balance at Nov. 03, 2018		$ 210,413		$ 437		120,347	89,629
Ending balance, shares at Nov. 03, 2018		43,747,757		43,747,757
Beginning balance at May. 05, 2018		$ 191,047		$ 438		118,153	72,456
Beginning balance, shares at May. 05, 2018				43,759,200
Vesting of restricted stock units, shares				3,192
Forfeiture of restricted stock awards		(1)		$ (1)
Forfeiture of restricted stock awards, shares				(18,359)
Equity-based compensation		1,083				1,083
Net income		10,485					10,485
Ending Balance at Aug. 04, 2018		202,614		$ 437		119,236	82,941
Ending balance, shares at Aug. 04, 2018				43,744,033
Vesting of restricted stock units, shares				3,724
Equity-based compensation		1,111				1,111
Net income		6,688					6,688
Ending Balance at Nov. 03, 2018		$ 210,413		$ 437		$ 120,347	$ 89,629
Ending balance, shares at Nov. 03, 2018		43,747,757		43,747,757
[1]	See Note 2 for additional detail regarding the adoption of new accounting standards.

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Nov. 03, 2018	Oct. 28, 2017
Statement Of Cash Flows [Abstract]
Net income	$ 28,431	$ 26,017
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	27,397	25,759
Loss on disposal of fixed assets	87	569
Noncash amortization of deferred financing and debt discount costs	1,196	2,012
Equity-based compensation	2,954	539
Deferred rent liability	(99)	978
Deferred income taxes	(3,812)	(2,342)
Changes in operating assets and liabilities:
Accounts receivable	(2,777)	(5,211)
Inventories	1,747	(18,764)
Prepaid expenses and other current assets	(4,958)	2,173
Accounts payable	(3,032)	15,278
Accrued expenses	44	667
Other noncurrent assets and liabilities	2,850	6,860
Net cash provided by operating activities	50,028	54,535
Investing activities:
Purchases of property and equipment	(14,017)	(22,325)
Net cash used in investing activities	(14,017)	(22,325)
Financing activities:
Repayments on long-term debt	(2,099)	(22,099)
Receivable from related party		2,227
Net cash used in financing activities	(2,099)	(19,872)
Net change in cash	33,912	12,338
Cash:
Beginning of Period	25,978	13,468
End of Period	$ 59,890	$ 25,806

Description of Business

Description of Business	9 Months Ended
	Nov. 03, 2018
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Description of Business	1. Description of Business J.Jill, Inc.,“J.Jill” or the “Company”, is a premier omnichannel retailer and nationally recognized women’s apparel brand committed to delighting customers with great wear-now product. The brand represents an easy, relaxed, inspired style that reflects the confidence and comfort of a woman with a rich, full life. J.Jill provides guiding service through more than 270 stores nationwide and a robust e-commerce platform. J.Jill is headquartered outside Boston.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Nov. 03, 2018
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Basis of Presentation Our interim consolidated financial statements are unaudited. All significant intercompany balances and transactions have been eliminated in consolidation. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) have been omitted, in accordance with the rules of the Securities and Exchange Commission (the “SEC”). In the opinion of management, these interim consolidated financial statements contain all normal and recurring adjustments necessary to state fairly the financial position and results of operations of the Company. The consolidated balance sheet as of February 3, 2018 is derived from the audited consolidated balance sheet as of that date. The unaudited results of operations for the thirteen and thirty-nine weeks ended November 3, 2018 are not necessarily indicative of future results or results to be expected for the full year ending February 2, 2019. You should read these statements in conjunction with our audited consolidated financial statements and related notes in our Annual Report on Form 10-K for the year ended February 3, 2018. Significant changes to our accounting policies as a result of adopting Accounting Standards Update (“ASU”) 2014-09 – Revenue from Contracts with Customers (Topic 606) Recently Adopted Accounting Policies In May 2014, the FASB issued ASU 2014-09 – Revenue from Contracts with Customers (Topic 606) Revenue Recognition In October 2016 the FASB issued ASU 2016-16 – Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory . This update is intended to improve the accounting for the income tax consequences of intra-entity transfers of assets other than inventory. Under the new guidance, an entity would recognize the current and deferred income tax consequences of an intra-entity asset transfer when the transfer occurs. Intra-entity inventory transfers would still be an exception. The provisions of ASU 2016-16 were adopted as of February 4, 2018 under the modified retrospective method with no cumulative-effect adjustment to retained earnings. In August 2016, the FASB issued ASU 2016-15 – Statement of Cash Flows - Classification of Certain Cash Receipts and Cash Payments, which addresses eight specific cash flow issues with the objective of reducing the existing diversity in practice in how certain cash receipts and cash payments are presented and classified in the statement of cash flows. The standard was retrospectively adopted as of February 4, 2018 and did not have an impact on the consolidated statement of cash flows. Recently Issued Accounting Pronouncements In September 2018, the FASB issued ASU 2018-15 – Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract In July 2018, the FASB issued ASU 2018-09 – Codification Improvements , which facilitates amendments to a variety of topics to clarify, correct errors in, or make minor improvements to the accounting standards codification. The effective date of the standard is dependent on the facts and circumstances of each amendment. Some amendments do not require transition guidance and will be effective upon the issuance of this standard. A majority of the amendments in ASU 2018-09 will be effective in annual periods beginning after December 15, 2018. We will be required to adopt this standard in the first quarter of fiscal 2019. This standard is not expected to have a material impact on our consolidated financial statements and related disclosures. In June 2018, the FASB issued ASU 2018-07 – Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting In February 2016, the FASB issued ASU 2016-02 – Leases Codification Improvements to Topic 842, Leases Leases (Topic 842): Targeted Improvements Significant Accounting Policies Update Adoption of ASC Topic 606: Revenue from Contracts with Customers On February 4, 2018, the Company adopted Topic 606 using the modified retrospective method applied to contracts which were not completed as of February 4, 2018. As part of the adoption of Topic 606, Topic 340-20 – Capitalized Advertising Costs Advertising Costs The Company recorded a cumulative reduction to opening retained earnings of $0.3 million. The impact on opening retained earnings was a $0.8 million decrease from the acceleration of prepaid catalog expenses offset by a $0.5 million increase from the recognition of direct revenues previously deferred under Topic 605. Effective February 4, 2018, the Company changed its consolidated balance sheet presentation for expected sales returns and recorded a $5.0 million return asset and a corresponding increase to the return liability to present our sales reserve gross in accordance with Topic 606. In addition, as of the date of adoption of Topic 606, the Company will present reimbursements of costs of marketing programs related to the private label credit card gross in the consolidated statement of operations with no impact to opening retained earnings. Revenue Recognition Revenue is primarily derived from the sale of apparel and accessory merchandise through our retail channel and direct channel, which includes website and catalog phone orders. Revenue also includes shipping and handling fees collected from customers. Topic 606 requires entities to recognize revenue when control of the promised goods or services are transferred to customers at an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. Revenue from our retail channel is recognized at the time of sale and revenue from our direct channel is recognized upon shipment of merchandise to the customer. The Company has a return policy where merchandise returns will be accepted within 90 days of the original purchase date. At the time of sale, the Company records an estimated sales reserve for merchandise returns based on historical prior returns experience and expected future returns. The estimated sales reserve is recorded as a return asset (and corresponding adjustment to cost of goods sold) for the cost of inventory and a return liability for the amount to settle the return with a customer (and a corresponding adjustment to revenue). The return asset and return liability are recorded in prepaid expenses and other assets, and accrued expenses and other current liabilities, respectively, in the consolidated balance sheet. The Company collects and remits sales and use taxes in all states in which retail and direct sales occur and taxes are applicable. These taxes are reported on a net basis and are thereby excluded from revenue. The Company sells gift cards without expiration dates to customers. The Company does not charge administrative fees on unused gift cards. Proceeds from the sale of gift cards are recorded as a contract liability until the customer redeems the gift card or when the likelihood of redemption is remote. Based on historical experience, the Company estimates the value of outstanding gift cards that will ultimately not be redeemed (“gift card breakage”) and will not be escheated under statutory unclaimed property laws. This gift card breakage is recognized as revenue over the time period established by the Company’s historical gift card redemption pattern. The Company recognizes revenues from shipments to customers before the shipping and handling activities occur and will accrue those related costs. Shipping and handling costs are recorded in selling, general and administrative expenses. There is no change to the Company’s comparative reporting of shipping and handling costs as a result of adopting of Topic 606. Credit Card Agreement The Company has an arrangement with a third party to provide a private label credit card to its customers through August 2023, and will automatically renew thereafter for successive two year terms. The Company does not bear the credit risk associated with the private label credit card at any point prior to the termination of the agreement, at which point the Company would be obligated to purchase the receivables. If the arrangement is terminated prior to September 7, 2021 and other criteria are met, the Company is obligated to pay a purchase price premium. The potential impact of the purchase obligation cannot be reasonably estimated, and therefore, has not been recorded. The Company receives royalty payments through its private label credit card agreement. The royalty payments are recognized as revenue when they are received. Royalty payments recognized in the thirteen and thirty-nine weeks ended November 3, 2018 were $1.5 million and $4.3 million, respectively, and in the thirteen and thirty-nine weeks ended October 28, 2017 were $1.2 million and $3.5 million, respectively. The Company also receives reimbursements for costs of marketing programs related to the private label credit card, which are recorded as revenue as earned and the costs incurred are recorded as operating expenses in selling, general and administrative expenses in the accompanying consolidated statements of operations and comprehensive income (loss). Reimbursements for costs of marketing programs of $0.2 million and $1.7 million were recognized in the thirteen and thirty-nine weeks ended November 3, 2018, respectively. The credit card agreement provides a signing bonus to the Company, which is recognized into revenue over the life of the agreement. Advertising Costs The Company incurs costs to produce, print, and distribute its catalogs. Catalog costs are considered direct response advertising, which are capitalized as incurred, and expensed when the catalog is mailed to the customer (the first time the advertising occurs). Advertising expenses were $11.3 million and $30.0 million in the thirteen and thirty-nine weeks ended November 3, 2018, respectively, and $9.6 million and $27.6 million in the thirteen and thirty-nine weeks ended October 28, 2017, respectively. The costs are included in selling, general and administrative expenses in the accompanying consolidated statements of operations and comprehensive income (loss). Other advertising costs are recorded as incurred. Other advertising costs recorded were $5.9 million and $17.1 million in the thirteen and thirty-nine weeks ended November 3, 2018, respectively, and $5.4 million and $15.9 million in the thirteen and thirty-nine weeks ended October 28, 2017, respectively. The costs are included in selling, general and administrative expenses in the accompanying consolidated statements of operations and comprehensive income (loss).

Revenues

Revenues	9 Months Ended
	Nov. 03, 2018
Revenue From Contract With Customer [Abstract]
Revenues	3. Revenues Disaggregation of Revenue The Company sells its products directly to consumers and the Company earns royalties under its credit card agreement. The following table presents revenues disaggregated by revenue source (in thousands): For the Thirteen Weeks Ended For the Thirty-Nine Weeks Ended November 3, 2018 October 28, 2017 (1) November 3, 2018 October 28, 2017 (1) Retail $ 104,840 $ 98,070 $ 319,080 $ 296,606 Direct $ 69,266 $ 63,905 216,280 212,867 Net revenues $ 174,106 $ 161,975 $ 535,360 $ 509,473 (1) As previously noted, prior period amounts have not been adjusted under the modified retrospective method. Contract Liabilities The Company recognizes a contract liability when it has received consideration from the customer and has a future obligation to the customer. Total contract liabilities consisted of the following (in thousands): November 3, 2018 February 3, 2018 Contract liabilities: Signing bonus $ 682 $ 788 Unredeemed gift cards 4,588 6,466 Total contract liabilities (1) $ 5,270 $ 7,254 (1) Included in accrued expenses and other current liabilities on the Company's consolidated balance sheet. The short term portion of the signing bonus is included in accrued expenses on the Company’s consolidated balance sheet. For the thirteen and thirty-nine weeks ended November 3, 2018, the Company recognized approximately $2.1 million and $8.2 million of revenue related to gift card redemptions and breakage. For the thirteen and thirty-nine weeks ended October 28, 2017, the Company recognized approximately $2.0 million and $7.9 million of revenue related to gift card redemptions and breakage. Revenue recognized consists of gift cards that were part of the unredeemed gift card balance at the beginning of the period as well as gift cards that were issued during the period. Performance Obligations The Company has a remaining performance obligation of $0.7 million for a signing bonus related to the private label credit card agreement. The Company will recognize revenue over the remaining life of the contract as follows (in thousands): Fiscal Year 2018 Fiscal Year 2019 Thereafter Signing bonus $ 35 $ 141 $ 506 This disclosure does not include revenue related to performance obligations from unredeemed gift cards, as substantially all gift cards are redeemed in the first year of issuance. Practical Expedients and Policy Elections The Company excludes from its transaction price all amounts collected from customers for sales taxes that are remitted to taxing authorities. Shipping and handling activities that occur after control of related goods transfers to the customer are accounted for as fulfillment activities rather than assessing these activities as performance obligations. The Company does not disclose remaining performance obligations that have an expected duration of one year or less.

Debt

Debt	9 Months Ended
	Nov. 03, 2018
Debt Disclosure [Abstract]
Debt	4. Debt The components of the Company’s outstanding Term Loan were as follows (in thousands): November 3, 2018 February 3, 2018 Term Loan $ 246,077 $ 248,176 Discount on debt and debt issuance costs (5,465 ) (6,496 ) Less: Current portion (2,799 ) (2,799 ) Net long-term debt $ 237,813 $ 238,881 The Company was in compliance with all financial covenants as of November 3, 2018.

Income Taxes

Income Taxes	9 Months Ended
	Nov. 03, 2018
Income Tax Disclosure [Abstract]
Income Taxes	5. Income Taxes The Company recorded income tax expense of $2.5 million and $10.4 million during the thirteen and thirty-nine weeks ended November 3, 2018, respectively, and $2.8 million and $16.9 million during the thirteen and thirty-nine weeks ended October 28, 2017, respectively. The effective tax rates were 27.1% and 26.8% in the thirteen and thirty-nine weeks ended November 3, 2018, respectively, and 31.6% and 39.4% in the thirteen and thirty-nine weeks ended October 28, 2017, respectively. The effective tax rate for the thirteen and thirty-nine weeks ended November 3, 2018 exceeds the federal statutory rate of 21.0% primarily due to stock compensation, state income taxes and §162(m) officer compensation limitation. The effective tax rate for the thirteen and thirty-nine weeks ended October 28, 2017 exceeds the federal statutory rate of 35.0% primarily due to state income taxes and non-deductible IPO related expenses. On December 22, 2017, the U.S. Tax Cuts and Jobs Act (TCJA) legislation was signed. The new U.S. tax legislation is subject to a number of provisions, including Staff Accounting Bulletin No. 118 (“SAB 118”), issued by the Securities and Exchange Commission in December 2017, provides the Company with up to one year to finalize accounting for the impacts of TCJA. When the initial accounting for TCJA impacts is incomplete, the Company may include provisional amounts when reasonable estimates may be determined. As of February 3, 2018, the Company made a reasonable estimate of its deferred income tax benefit related to the corporate rate change of $24.0 million and estimates to expense qualifying capital expenditures. In the thirteen and thirty-nine weeks ended November 3, 2018, the Company has not recognized any measurement period adjustments. The Company has not completed its to determine the final impact of TCJA. The final impact may differ from this estimate, possibly materially, due to, among other things, changes in interpretations and assumptions that the Company has made and the issuance of additional regulatory and other guidance. Further, any required adjustment would be reflected as a discrete expense or benefit in the quarter that it is identified, as allowed by SAB 118. A

Earnings Per Share

Earnings Per Share	9 Months Ended
	Nov. 03, 2018
Earnings Per Share [Abstract]
Earnings Per Share	6. Earnings Per Share The following table summarizes the computation of basic and diluted net income per share attributable to common shareholders (in thousands, except share and per share data): For the Thirteen Weeks Ended For the Thirty-Nine Weeks Ended November 3, 2018 October 28, 2017 November 3, 2018 October 28, 2017 Numerator Net income attributable to common shareholders: $ 6,688 $ 5,994 $ 28,431 $ 26,017 Denominator Weighted average number of common shares outstanding, basic: 42,953,173 41,731,765 42,674,957 41,933,244 Dilutive effect of stock options and restricted shares: 1,522,620 1,822,235 1,524,843 1,535,602 Weighted average number of common shares outstanding, diluted: 44,475,793 43,554,000 44,199,800 43,468,846 Net income per common share attributable to common shareholders, basic: $ 0.16 $ 0.14 $ 0.67 $ 0.62 Net income per common share attributable to common shareholders, diluted: $ 0.15 $ 0.14 $ 0.64 $ 0.60 The weighted average common shares for the diluted earnings per share calculation exclude the impact of outstanding equity awards if the assumed proceeds per share of the award is in excess of the related fiscal period’s average price of the Company’s common stock. Such awards are excluded because they would have an antidilutive effect. There were 1,083,876 and 847,600 for the thirteen and thirty-nine weeks ended November 3, 2018, respectively, and 277,006 and 270,090 for the thirteen and thirty-nine weeks ended October 28, 2017, respectively, such awards excluded.

Equity-Based Compensation

Equity-Based Compensation	9 Months Ended
	Nov. 03, 2018
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Equity-Based Compensation	7. Equity-Based Compensation Compensation expense was $1.1 million and $2.9 million for the thirteen and thirty-nine weeks ended November 3, 2018, respectively, and $0.3 million and $0.5 million for the thirteen and thirty-nine weeks ended October 28, 2017, respectively.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Nov. 03, 2018
Related Party Transactions [Abstract]
Related Party Transactions	8. Related Party Transactions For the thirteen and thirty-nine weeks ended November 3, 2018, the Company incurred an immaterial amount of related party transactions. For the thirteen and thirty-nine weeks ended October 28, 2017 the Company incurred an immaterial amount of out-of-pocket expenses in relation to the advisory services agreement with a related party. These expenses are included in operating expenses in the accompanying consolidated statements of operations and comprehensive income.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Nov. 03, 2018
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	9. Commitments and Contingencies Operating Lease Agreements The Company recorded a deferred lease liability of $11.2 million and $9.5 million as of November 3, 2018 and February 3, 2018, respectively. In certain instances, the Company also receives tenant improvement incentives for its store leases, which it accrues and amortizes ratably over the life of the lease. The Company maintained a tenant improvement incentive liability of $18.8 million and $17.3 million as of November 3, 2018 and February 3, 2018, respectively. Total rental and common area maintenance expense was $15.1 million and $45.7 million for the thirteen and thirty-nine weeks ended November 3, 2018, respectively, exclusive of contingent rental expense recorded of $0.4 million and $1.0 million for the same respective periods. Total rental and common area maintenance expense was $15.2 million and $44.6 million for the thirteen and thirty-nine weeks ended October 28, 2017, respectively, exclusive of contingent rental expense recorded of $0.4 million and $1.2 million for the same respective periods. Legal Proceedings Shareholder Class Action Lawsuits On October 13, 2017, a securities lawsuit was filed in the United States District Court for the District of Massachusetts against the Company, several members of our Board of Directors and our Chief Financial Officer, among others. The complaint was brought under the Securities Act of 1933 and sought certification of a class of plaintiffs comprised of all shareholders that acquired stock issued by the Company in its initial public offering in March 2017. The plaintiffs sought compensation for losses they incurred since purchasing the stock. Following the filing of this lawsuit, two additional, similar actions were brought in the same court. The three matters were eventually consolidated, and a lead plaintiff was appointed by the court. On March 9, 2018, an amended complaint captioned The Pension Trust v. J.Jill, Inc., et al. We are not presently party to any other legal proceedings the resolution of which we believe would have a material adverse effect on our business, financial condition, operating results or cash flows. We establish reserves for specific legal matters when we determine that the likelihood of an unfavorable outcome is probable and the loss is reasonably estimable.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Nov. 03, 2018
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation Our interim consolidated financial statements are unaudited. All significant intercompany balances and transactions have been eliminated in consolidation. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) have been omitted, in accordance with the rules of the Securities and Exchange Commission (the “SEC”). In the opinion of management, these interim consolidated financial statements contain all normal and recurring adjustments necessary to state fairly the financial position and results of operations of the Company. The consolidated balance sheet as of February 3, 2018 is derived from the audited consolidated balance sheet as of that date. The unaudited results of operations for the thirteen and thirty-nine weeks ended November 3, 2018 are not necessarily indicative of future results or results to be expected for the full year ending February 2, 2019. You should read these statements in conjunction with our audited consolidated financial statements and related notes in our Annual Report on Form 10-K for the year ended February 3, 2018. Significant changes to our accounting policies as a result of adopting Accounting Standards Update (“ASU”) 2014-09 – Revenue from Contracts with Customers (Topic 606)
Recently Adopted Accounting Policies, Recently Issued Accounting Pronouncements and Significant Accounting Policies Update	Recently Adopted Accounting Policies In May 2014, the FASB issued ASU 2014-09 – Revenue from Contracts with Customers (Topic 606) Revenue Recognition In October 2016 the FASB issued ASU 2016-16 – Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory . This update is intended to improve the accounting for the income tax consequences of intra-entity transfers of assets other than inventory. Under the new guidance, an entity would recognize the current and deferred income tax consequences of an intra-entity asset transfer when the transfer occurs. Intra-entity inventory transfers would still be an exception. The provisions of ASU 2016-16 were adopted as of February 4, 2018 under the modified retrospective method with no cumulative-effect adjustment to retained earnings. In August 2016, the FASB issued ASU 2016-15 – Statement of Cash Flows - Classification of Certain Cash Receipts and Cash Payments, which addresses eight specific cash flow issues with the objective of reducing the existing diversity in practice in how certain cash receipts and cash payments are presented and classified in the statement of cash flows. The standard was retrospectively adopted as of February 4, 2018 and did not have an impact on the consolidated statement of cash flows. Recently Issued Accounting Pronouncements In September 2018, the FASB issued ASU 2018-15 – Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract In July 2018, the FASB issued ASU 2018-09 – Codification Improvements , which facilitates amendments to a variety of topics to clarify, correct errors in, or make minor improvements to the accounting standards codification. The effective date of the standard is dependent on the facts and circumstances of each amendment. Some amendments do not require transition guidance and will be effective upon the issuance of this standard. A majority of the amendments in ASU 2018-09 will be effective in annual periods beginning after December 15, 2018. We will be required to adopt this standard in the first quarter of fiscal 2019. This standard is not expected to have a material impact on our consolidated financial statements and related disclosures. In June 2018, the FASB issued ASU 2018-07 – Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting In February 2016, the FASB issued ASU 2016-02 – Leases Codification Improvements to Topic 842, Leases Leases (Topic 842): Targeted Improvements Significant Accounting Policies Update Adoption of ASC Topic 606: Revenue from Contracts with Customers On February 4, 2018, the Company adopted Topic 606 using the modified retrospective method applied to contracts which were not completed as of February 4, 2018. As part of the adoption of Topic 606, Topic 340-20 – Capitalized Advertising Costs Advertising Costs The Company recorded a cumulative reduction to opening retained earnings of $0.3 million. The impact on opening retained earnings was a $0.8 million decrease from the acceleration of prepaid catalog expenses offset by a $0.5 million increase from the recognition of direct revenues previously deferred under Topic 605. Effective February 4, 2018, the Company changed its consolidated balance sheet presentation for expected sales returns and recorded a $5.0 million return asset and a corresponding increase to the return liability to present our sales reserve gross in accordance with Topic 606. In addition, as of the date of adoption of Topic 606, the Company will present reimbursements of costs of marketing programs related to the private label credit card gross in the consolidated statement of operations with no impact to opening retained earnings.
Revenue Recognition	Revenue Recognition Revenue is primarily derived from the sale of apparel and accessory merchandise through our retail channel and direct channel, which includes website and catalog phone orders. Revenue also includes shipping and handling fees collected from customers. Topic 606 requires entities to recognize revenue when control of the promised goods or services are transferred to customers at an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. Revenue from our retail channel is recognized at the time of sale and revenue from our direct channel is recognized upon shipment of merchandise to the customer. The Company has a return policy where merchandise returns will be accepted within 90 days of the original purchase date. At the time of sale, the Company records an estimated sales reserve for merchandise returns based on historical prior returns experience and expected future returns. The estimated sales reserve is recorded as a return asset (and corresponding adjustment to cost of goods sold) for the cost of inventory and a return liability for the amount to settle the return with a customer (and a corresponding adjustment to revenue). The return asset and return liability are recorded in prepaid expenses and other assets, and accrued expenses and other current liabilities, respectively, in the consolidated balance sheet. The Company collects and remits sales and use taxes in all states in which retail and direct sales occur and taxes are applicable. These taxes are reported on a net basis and are thereby excluded from revenue. The Company sells gift cards without expiration dates to customers. The Company does not charge administrative fees on unused gift cards. Proceeds from the sale of gift cards are recorded as a contract liability until the customer redeems the gift card or when the likelihood of redemption is remote. Based on historical experience, the Company estimates the value of outstanding gift cards that will ultimately not be redeemed (“gift card breakage”) and will not be escheated under statutory unclaimed property laws. This gift card breakage is recognized as revenue over the time period established by the Company’s historical gift card redemption pattern. The Company recognizes revenues from shipments to customers before the shipping and handling activities occur and will accrue those related costs. Shipping and handling costs are recorded in selling, general and administrative expenses. There is no change to the Company’s comparative reporting of shipping and handling costs as a result of adopting of Topic 606.
Credit Card Agreement	Credit Card Agreement The Company has an arrangement with a third party to provide a private label credit card to its customers through August 2023, and will automatically renew thereafter for successive two year terms. The Company does not bear the credit risk associated with the private label credit card at any point prior to the termination of the agreement, at which point the Company would be obligated to purchase the receivables. If the arrangement is terminated prior to September 7, 2021 and other criteria are met, the Company is obligated to pay a purchase price premium. The potential impact of the purchase obligation cannot be reasonably estimated, and therefore, has not been recorded. The Company receives royalty payments through its private label credit card agreement. The royalty payments are recognized as revenue when they are received. Royalty payments recognized in the thirteen and thirty-nine weeks ended November 3, 2018 were $1.5 million and $4.3 million, respectively, and in the thirteen and thirty-nine weeks ended October 28, 2017 were $1.2 million and $3.5 million, respectively. The Company also receives reimbursements for costs of marketing programs related to the private label credit card, which are recorded as revenue as earned and the costs incurred are recorded as operating expenses in selling, general and administrative expenses in the accompanying consolidated statements of operations and comprehensive income (loss). Reimbursements for costs of marketing programs of $0.2 million and $1.7 million were recognized in the thirteen and thirty-nine weeks ended November 3, 2018, respectively. The credit card agreement provides a signing bonus to the Company, which is recognized into revenue over the life of the agreement.
Advertising Costs	Advertising Costs The Company incurs costs to produce, print, and distribute its catalogs. Catalog costs are considered direct response advertising, which are capitalized as incurred, and expensed when the catalog is mailed to the customer (the first time the advertising occurs). Advertising expenses were $11.3 million and $30.0 million in the thirteen and thirty-nine weeks ended November 3, 2018, respectively, and $9.6 million and $27.6 million in the thirteen and thirty-nine weeks ended October 28, 2017, respectively. The costs are included in selling, general and administrative expenses in the accompanying consolidated statements of operations and comprehensive income (loss). Other advertising costs are recorded as incurred. Other advertising costs recorded were $5.9 million and $17.1 million in the thirteen and thirty-nine weeks ended November 3, 2018, respectively, and $5.4 million and $15.9 million in the thirteen and thirty-nine weeks ended October 28, 2017, respectively. The costs are included in selling, general and administrative expenses in the accompanying consolidated statements of operations and comprehensive income (loss).

Revenues (Tables)

Revenues (Tables)	9 Months Ended
	Nov. 03, 2018
Revenue From Contract With Customer [Abstract]
Schedule of Revenues Disaggregated by Revenue Source	The following table presents revenues disaggregated by revenue source (in thousands): For the Thirteen Weeks Ended For the Thirty-Nine Weeks Ended November 3, 2018 October 28, 2017 (1) November 3, 2018 October 28, 2017 (1) Retail $ 104,840 $ 98,070 $ 319,080 $ 296,606 Direct $ 69,266 $ 63,905 216,280 212,867 Net revenues $ 174,106 $ 161,975 $ 535,360 $ 509,473 (1) As previously noted, prior period amounts have not been adjusted under the modified retrospective method.
Schedule of Contract Liabilities	Total contract liabilities consisted of the following (in thousands): November 3, 2018 February 3, 2018 Contract liabilities: Signing bonus $ 682 $ 788 Unredeemed gift cards 4,588 6,466 Total contract liabilities (1) $ 5,270 $ 7,254 (1) Included in accrued expenses and other current liabilities on the Company's consolidated balance sheet. The short term portion of the signing bonus is included in accrued expenses on the Company’s consolidated balance sheet.
Schedule of Revenue Recognized Over Remaining Life of Contract	The Company will recognize revenue over the remaining life of the contract as follows (in thousands): Fiscal Year 2018 Fiscal Year 2019 Thereafter Signing bonus $ 35 $ 141 $ 506

Debt (Tables)

Debt (Tables)	9 Months Ended
	Nov. 03, 2018
Debt Disclosure [Abstract]
Components of Outstanding Term Loan	The components of the Company’s outstanding Term Loan were as follows (in thousands): November 3, 2018 February 3, 2018 Term Loan $ 246,077 $ 248,176 Discount on debt and debt issuance costs (5,465 ) (6,496 ) Less: Current portion (2,799 ) (2,799 ) Net long-term debt $ 237,813 $ 238,881

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Nov. 03, 2018
Earnings Per Share [Abstract]
Computation of Basic and Diluted Net Income Per Share Attributable to Common Shareholders	The following table summarizes the computation of basic and diluted net income per share attributable to common shareholders (in thousands, except share and per share data): For the Thirteen Weeks Ended For the Thirty-Nine Weeks Ended November 3, 2018 October 28, 2017 November 3, 2018 October 28, 2017 Numerator Net income attributable to common shareholders: $ 6,688 $ 5,994 $ 28,431 $ 26,017 Denominator Weighted average number of common shares outstanding, basic: 42,953,173 41,731,765 42,674,957 41,933,244 Dilutive effect of stock options and restricted shares: 1,522,620 1,822,235 1,524,843 1,535,602 Weighted average number of common shares outstanding, diluted: 44,475,793 43,554,000 44,199,800 43,468,846 Net income per common share attributable to common shareholders, basic: $ 0.16 $ 0.14 $ 0.67 $ 0.62 Net income per common share attributable to common shareholders, diluted: $ 0.15 $ 0.14 $ 0.64 $ 0.60

Description of Business - Addit

Description of Business - Additional Information (Detail)	Nov. 03, 2018Store
Minimum [Member]
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Number of Stores	270

Summary of Significant Accoun_3

Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Nov. 03, 2018	Oct. 28, 2017	Nov. 03, 2018	Oct. 28, 2017	Feb. 04, 2018
Schedule Of Significant Accounting Policies [Line Items]
Expected sales returns					$ 5,000
Credit card arrangement extension, description			The Company has an arrangement with a third party to provide a private label credit card to its customers through August 2023, and will automatically renew thereafter for successive two year terms.
Royalty payments recognized as revenue	$ 174,106	$ 161,975	$ 535,360	$ 509,473
Operating Expenses [Member]
Schedule Of Significant Accounting Policies [Line Items]
Reimbursements for credit card marketing program	200		1,700
Selling, General and Administrative Expenses [Member]
Schedule Of Significant Accounting Policies [Line Items]
Advertising expenses	11,300	9,600	30,000	27,600
Other advertising expense	5,900	5,400	17,100	15,900
Royalty [Member]
Schedule Of Significant Accounting Policies [Line Items]
Royalty payments recognized as revenue	1,500	$ 1,200	4,300	$ 3,500
ASU 2014-09 [Member] | Retained Earnings [Member]
Schedule Of Significant Accounting Policies [Line Items]
Cumulative effect reduction to accumulated retained earnings	800		800
ASU 2014-09 [Member] | Retained Earnings [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member]
Schedule Of Significant Accounting Policies [Line Items]
Cumulative effect reduction to accumulated retained earnings	300		300
ASU 2014-09 [Member] | Retained Earnings [Member] | Calculated under Revenue Guidance in Effect before Topic 606 [Member]
Schedule Of Significant Accounting Policies [Line Items]
Cumulative effect reduction to accumulated retained earnings	$ 500		$ 500

Revenues - Schedule of Revenues

Revenues - Schedule of Revenues Disaggregated by Revenue Source (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Nov. 03, 2018	Oct. 28, 2017	Nov. 03, 2018	Oct. 28, 2017
Disaggregation Of Revenue [Line Items]
Net revenues	$ 174,106	$ 161,975	$ 535,360	$ 509,473
Retail [Member]
Disaggregation Of Revenue [Line Items]
Net revenues	104,840	98,070	319,080	296,606
Direct [Member]
Disaggregation Of Revenue [Line Items]
Net revenues	$ 69,266	$ 63,905	$ 216,280	$ 212,867

Revenues - Schedule of Contract

Revenues - Schedule of Contract Liabilities (Detail) - USD ($) $ in Thousands	Nov. 03, 2018	Feb. 03, 2018
Contract liabilities:
Signing bonus	$ 682	$ 788
Unredeemed gift cards	4,588	6,466
Total contract liabilities	$ 5,270	$ 7,254

Revenues - Additional Informati

Revenues - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Nov. 03, 2018	Oct. 28, 2017	Nov. 03, 2018	Oct. 28, 2017
Disaggregation Of Revenue [Line Items]
Revenue recognized related to gift card redemptions and breakage	$ 2.1	$ 2	$ 8.2	$ 7.9
Signing bonus	$ 0.7		$ 0.7

Revenues - Schedule of Revenue

Revenues - Schedule of Revenue Recognized Over Remaining Life of Contract (Detail) $ in Thousands	Nov. 03, 2018USD ($)
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Signing bonus	$ 700
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2018-11-04
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Signing bonus	$ 35
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	3 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2019-02-03
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Signing bonus	$ 141
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2020-02-02
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Signing bonus	$ 506
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period

Debt - Components of Outstandin

Debt - Components of Outstanding Term Loan (Detail) - USD ($) $ in Thousands	Nov. 03, 2018	Feb. 03, 2018
Long Term Debt [Abstract]
Term Loan	$ 246,077	$ 248,176
Discount on debt and debt issuance costs	(5,465)	(6,496)
Less: Current portion	(2,799)	(2,799)
Net long-term debt	$ 237,813	$ 238,881

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	3 Months Ended		9 Months Ended		11 Months Ended	12 Months Ended
	Nov. 03, 2018	Oct. 28, 2017	Nov. 03, 2018	Oct. 28, 2017	Dec. 31, 2017	Feb. 03, 2018
Income Tax Disclosure [Abstract]
Income tax expense	$ 2,488,000	$ 2,766,000	$ 10,412,000	$ 16,926,000
Effective income tax rate	27.10%	31.60%	26.80%	39.40%
U.S. Federal corporate income tax rate	21.00%	35.00%	21.00%	35.00%	35.00%
Deferred income tax benefit related to TCJA						$ 24,000,000
Measurement period adjustments related to TCJA	$ 0		$ 0

Earnings Per Share - Computatio

Earnings Per Share - Computation of Basic and Diluted Net Income Per Share Attributable to Common Shareholders (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Nov. 03, 2018	Oct. 28, 2017	Nov. 03, 2018	Oct. 28, 2017
Numerator
Net income attributable to common shareholders:	$ 6,688	$ 5,994	$ 28,431	$ 26,017
Denominator
Weighted average number of common shares outstanding, basic:	42,953,173	41,731,765	42,674,957	41,933,244
Dilutive effect of stock options and restricted shares:	1,522,620	1,822,235	1,524,843	1,535,602
Weighted average number of common shares outstanding, diluted:	44,475,793	43,554,000	44,199,800	43,468,846
Net income per common share attributable to common shareholders, basic:	$ 0.16	$ 0.14	$ 0.67	$ 0.62
Net income per common share attributable to common shareholders, diluted:	$ 0.15	$ 0.14	$ 0.64	$ 0.60

Earnings Per Share - Additional

Earnings Per Share - Additional Information (Detail) - shares	3 Months Ended		9 Months Ended
	Nov. 03, 2018	Oct. 28, 2017	Nov. 03, 2018	Oct. 28, 2017
Earnings Per Share [Abstract]
Antidilutive equity awards excluded from the computation of diluted earnings per share	1,083,876	277,006	847,600	270,090

Equity-Based Compensation - Add

Equity-Based Compensation - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Nov. 03, 2018	Oct. 28, 2017	Nov. 03, 2018	Oct. 28, 2017
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Equity based compensation expense	$ 1.1	$ 0.3	$ 2.9	$ 0.5

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Nov. 03, 2018	Oct. 28, 2017	Nov. 03, 2018	Oct. 28, 2017	Feb. 03, 2018
Commitments And Contingencies Disclosure [Abstract]
Deferred lease liability	$ 11.2		$ 11.2		$ 9.5
Tenant improvement incentive liability	18.8		18.8		$ 17.3
Rent and common area maintenance expense	15.1	$ 15.2	45.7	$ 44.6
Contingent rental expense	$ 0.4	$ 0.4	$ 1	$ 1.2