J.Jill (JILL) 10-K 13 Apr 22 2021 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021	Mar. 29, 2022	Jul. 30, 2021
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Jan. 29, 2022
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Trading Symbol	JILL
Entity Registrant Name	J.Jill, Inc.
Entity Central Index Key	0001687932
Current Fiscal Year End Date	--01-29
Entity Well Known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
ICFR Auditor Attestation Flag	false
Entity Ex Transition Period	true
Entity Public Float				$ 102,808,596
Entity Common Stock, Shares Outstanding			10,083,969
Entity Interactive Data Current	Yes
Title of 12(b) Security	Common Stock, $0.01 par value
Security Exchange Name	NYSE
Entity File Number	001-38026
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	45-1459825
Entity Address, Address Line One	4 Batterymarch Park
Entity Address, City or Town	Quincy
Entity Address, State or Province	MA
Entity Address, Postal Zip Code	02169
City Area Code	617
Local Phone Number	376-4300
Document Annual Report	true
Document Transition Report	false
Auditor Name	Grant Thornton LLP	PricewaterhouseCoopers LLP
Auditor Location	Boston, Massachusetts	Boston, Massachusetts
Auditor Firm ID	248	238
Documents Incorporated by Reference	Portions of Part II and Part III of this Form 10-K are incorporated by reference from the Registrant’s definitive proxy statement for its 2021 annual meeting of shareholders to be filed with the Securities and Exchange Commission no later than 120 days after the end of the Registrant’s fiscal year.

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Jan. 29, 2022	Jan. 30, 2021
Current assets:
Cash	$ 35,957	$ 4,407
Accounts receivable	5,811	7,793
Inventories, net	56,024	58,034
Prepaid expenses and other current assets	25,456	43,035
Total current assets	123,248	113,269
Property and equipment, net	57,329	73,906
Intangible assets, net	80,711	88,976
Goodwill	59,697	59,697
Operating lease assets, net	130,744	161,135
Other assets	120	199
Total assets	451,849	497,182
Current liabilities:
Accounts payable	49,924	56,263
Accrued expenses and other current liabilities	48,853	43,854
Current portion of long-term debt	7,692	2,799
Current portion of operating lease liabilities	32,276	37,967
Borrowings under revolving credit facility		11,146
Total current liabilities	138,745	152,029
Long-term debt, net of discount and current portion	196,511	225,401
Long-term debt, net of discount - related party	5,605	3,311
Deferred income taxes	10,704	13,835
Operating lease liabilities, net of current portion	143,207	179,022
Warrants - related party (Note 15)		15,997
Derivative liability (Note 10)		2,436
Other liabilities	1,731	2,049
Total liabilities	496,503	594,080
Commitments and contingencies (see Note 12)
Shareholders’ Deficit
Common stock, par value $0.01 per share; 50,000,000 shares authorized; 10,001,422 and 9,631,633 shares issued and outstanding at January 29, 2022 and January 30, 2021, respectively	100	97
Additional paid-in capital	209,747	129,363
Accumulated deficit	(254,501)	(226,358)
Total shareholders’ deficit	(44,654)	(96,898)
Total liabilities and shareholders’ deficit	$ 451,849	$ 497,182

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jan. 29, 2022	Jan. 30, 2021
Statement Of Financial Position [Abstract]
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	10,001,422	9,631,633
Common stock, shares outstanding	10,001,422	9,631,633

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021	Feb. 01, 2020
Income Statement [Abstract]
Net sales	$ 585,206,000	$ 426,730,000	$ 691,345,000
Costs of goods sold (exclusive of depreciation and amortization)	190,770,000	181,103,000	262,766,000
Gross profit	394,436,000	245,627,000	428,579,000
Selling, general and administrative expenses	335,716,000	343,448,000	406,744,000
Impairment of long-lived assets	0	33,777,000	2,325,000
Impairment of goodwill	0	17,900,000	119,428,000
Impairment of intangible assets		14,620,000	12,100,000
Operating income (loss)	58,720,000	(164,118,000)	(112,018,000)
Fair value adjustment of derivative	2,775,000	1,005,000
Fair value adjustment of warrants - related party	56,984,000	4,214,000
Interest expense, net	17,057,000	17,695,000	19,571,000
Interest expense, net - related party	2,029,000	534,000
Loss before provision (benefit) for income taxes	(20,125,000)	(187,566,000)	(131,589,000)
Income tax provision (benefit)	8,018,000	(48,162,000)	(3,022,000)
Net loss and total comprehensive loss	$ (28,143,000)	$ (139,404,000)	$ (128,567,000)
Net loss per common share:
Basic	$ (2.26)	$ (15.22)	$ (14.69)
Diluted	$ (2.26)	$ (15.22)	$ (14.69)
Weighted average common shares:
Basic	12,429,759	9,159,686	8,749,865
Diluted	12,429,759	9,159,686	8,749,865

Consolidated Statements of Shar

Consolidated Statements of Shareholder's Equity (Deficit) - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in-Capital [Member]	Accumulated Earnings (Deficit) [Member]
Beginning balance at Feb. 02, 2019	$ 213,795	$ 88	$ 121,984	$ 91,723
Beginning balance (Accounting Standards Update 2016-02) at Feb. 02, 2019	44			44
Beginning balance, shares at Feb. 02, 2019		8,734,484
Special cash dividend ($5.75 per share)	(50,154)			(50,154)
Vesting of restricted stock		$ 2	(2)
Vesting of restricted stock units, shares		198,733
Surrender of shares to pay withholding taxes	(1,407)	$ (1)	(1,406)
Surrender of shares to pay withholding taxes, shares		(69,724)
Equity-based compensation	4,604		4,604
Forfeitable dividend	115		115
Forfeiture of restricted stock awards, shares		(33,754)
Common stock issued under employee stock purchase plan	135		135
Common stock issued under employee stock purchase plan, shares		27,886
Net loss	(128,567)			(128,567)
Ending balance at Feb. 01, 2020	38,565	$ 89	125,430	(86,954)
Ending balance, shares at Feb. 01, 2020		8,857,625
Vesting of restricted stock	2	$ 2
Vesting of restricted stock units, shares		167,538
Surrender of shares to pay withholding taxes	(178)		(178)
Surrender of shares to pay withholding taxes, shares		(49,585)
Equity-based compensation	2,160		2,160
Forfeiture of restricted stock awards, shares		(662)
Participating lender equity consideration	1,957	$ 6	1,951
Participating lender equity consideration, shares		656,717
Net loss	(139,404)			(139,404)
Ending balance at Jan. 30, 2021	$ (96,898)	$ 97	129,363	(226,358)
Ending balance, shares at Jan. 30, 2021	9,631,633	9,631,633
Vesting of restricted stock		$ 1	(1)
Vesting of restricted stock units, shares		136,187
Surrender of shares to pay withholding taxes	$ (416)		(416)
Surrender of shares to pay withholding taxes, shares		(38,495)
Equity-based compensation	2,610		2,610
Shares issued to Priming lenders (See Note 10)	5,212	$ 2	5,210
Shares issued to Priming lenders, shares		272,097
Reclass of warrants to equity (See Note 15)	72,981		72,981
Net loss	(28,143)			(28,143)
Ending balance at Jan. 29, 2022	$ (44,654)	$ 100	$ 209,747	$ (254,501)
Ending balance, shares at Jan. 29, 2022	10,001,422	10,001,422

Consolidated Statements of Sh_2

Consolidated Statements of Shareholder's Equity (Deficit) (Parenthetical) - $ / shares	Feb. 01, 2020	Mar. 06, 2019
Statement Of Stockholders Equity [Abstract]
Dividend declared (in dollars per share)	$ 5.75	$ 5.75

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021	Feb. 01, 2020
Statement Of Cash Flows [Abstract]
Net loss	$ (28,143,000)	$ (139,404,000)	$ (128,567,000)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities
Depreciation and amortization	29,259,000	33,684,000	37,916,000
Impairment of goodwill and intangible assets		32,520,000	131,528,000
Impairment of long-lived assets	0	33,777,000	2,325,000
Adjustment for exited retail stores	(1,755,000)	(1,444,000)
Loss on disposal of fixed assets	940,000	969,000	151,000
Impairment loss (gain) on barter arrangement		1,966,000	(1,274,000)
Noncash interest expense, net	4,712,000	2,216,000	1,756,000
Noncash change in fair value of derivative	2,775,000	1,005,000
Noncash change in fair value of warrants - related party	56,984,000	4,214,000
Equity-based compensation	2,610,000	2,160,000	4,604,000
Deferred rent incentives	(1,040,000)	(183,000)	(177,000)
Deferred income taxes	(3,131,000)	(17,199,000)	(10,824,000)
Changes in operating assets and liabilities:
Accounts receivable	1,982,000	(385,000)	(3,401,000)
Inventories	2,010,000	14,565,000	4,024,000
Prepaid expenses and other current assets	17,579,000	(21,618,000)	3,357,000
Accounts payable	(6,222,000)	13,439,000	(11,337,000)
Accrued expenses and other current liabilities	5,008,000	2,223,000	31,000
Operating lease assets and liabilities	(8,777,000)	2,991,000	2,861,000
Other noncurrent assets and liabilities	208,000	(307,000)	(320,000)
Net cash provided by (used in) operating activities	74,999,000	(34,811,000)	32,653,000
Investing activities:
Purchases of property and equipment	(5,474,000)	(3,805,000)	(18,222,000)
Net cash used in investing activities	(5,474,000)	(3,805,000)	(18,222,000)
Financing activities:
Borrowings under revolving credit facility	62,226,000	59,155,000
Repayments of revolving credit facility	(73,372,000)	(48,009,000)
Borrowings under subordinated facility, net of issuance costs		14,560,000
Lender fees for priming loans		(1,235,000)
Repayments on debt	(26,414,000)	(2,799,000)	(7,799,000)
Proceeds from employee stock purchases			134,000
Special dividend paid to shareholders			(50,154,000)
Surrender of shares to pay withholding taxes	(415,000)	(176,000)	(1,403,000)
Forfeitable dividend			114,000
Net cash (used in) provided by financing activities	(37,975,000)	21,496,000	(59,108,000)
Net change in cash	31,550,000	(17,120,000)	(44,677,000)
Cash:
Beginning of Period	4,407,000	21,527,000	66,204,000
End of Period	$ 35,957,000	$ 4,407,000	$ 21,527,000

General

General	12 Months Ended
	Jan. 29, 2022
Organization Consolidation And Presentation Of Financial Statements [Abstract]
General	1. General J.Jill 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, thoughtful and inspired style that reflects the confidence of remarkable women who live life with joy, passion and purpose. J.Jill offers a guiding customer experience through about more than 250 stores nationwide and a robust ecommerce platform. J.Jill is headquartered outside Boston. J.Jill, Inc. is a holding company, and Jill Acquisition LLC, its wholly-owned subsidiary, is the operating company for the business assets.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Jan. 29, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Basis of Presentation The consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”). The Company’s fiscal year ends on the Saturday, in January or February, nearest the last day of January, resulting in an additional week of results every five or six years. The Fiscal Years 2021, 2020 and 2019 contained 52-weeks of operations. Certain prior year amounts have been restated to reflect the reverse stock split on November 9, 2020. Assessment of Financial Condition In accordance with the Financial Accounting Standards Board (“FASB”) Accounting Standards Update (“ASU”) 2014-15, “Presentation of Financial Statements - Going Concern”, we are required to evaluate whether there are conditions or events that raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date of issuance of the financial statements. As discussed in our 2020 Annual Report, during Fiscal Year 2020 our revenues, results of operations, cash flows and financing arrangements were materially adversely impacted by the COVID-19 pandemic, and, accordingly, we concluded at the time that our liquidity and capital may not be sufficient to finance our continued operations for at least the next 12 months. However, as discussed below we have now concluded that substantial doubt about the Company’s ability to continue as a going concern within one year after the date of issuance of the financial statements no longer exists. In response to the impacts of COVID-19, we immediately took actions to improve our liquidity, capital resources and financial flexibility by restructuring our debt effective September 30, 2020, with an extended maturity and revised covenants. Since the debt restructuring, the Company has been in compliance with all debt covenants, made all scheduled principal repayments including a $25.0 million voluntary repayment on August 27, 2021, and effectively converted $78.2 million of debt to equity. Our primary sources of liquidity and capital resources are cash generated from operating activities and availability under our ABL Facility, which has a maturity of May 8, 2023. As of January 29, 2022, we had $36.0 million in cash and $22.6 million of total availability under our ABL Facility, we exceeded the $15.0 million liquidity covenant by $52.9 million, and our projections indicate continued compliance with the liquidity and other covenants. Additionally, we have filed our federal income tax return for Fiscal Year 2020 and received $17.5 million of a total expected refund in excess of approximately $25.0 million. The timing of the remaining expected refund is not known with certainty at this time. We also took significant actions to reduce expenses and maximize cash on hand. We also reduced capital spend in the business to focus on critical maintenance and strategic technical investments. As a result of these actions and improved economic conditions, the Company’s operating results, cash flows and liquidity continue to improve. Therefore, considering the improved general economic conditions, and our improved operating results, cash flows, liquidity, and projections into the foreseeable future, we have concluded that substantial doubt about the Company’s ability to continue as a going concern within one year after the date of issuance of the financial statements no longer exists. In accordance with FASB standards, this conclusion will be re-evaluated each quarter. Use of Estimates The preparation of the consolidated financial statements in accordance with GAAP requires management to make estimates and judgments that affect reported amounts of assets, liabilities, shareholders’ equity, net sales and expenses, and the disclosure of contingent assets and liabilities. Significant estimates relied upon in preparing these consolidated financial statements include, but are not limited to, revenue recognition, including accounting for gift card breakage and estimated merchandise returns; estimating the value of inventory; impairment assessments for goodwill and other indefinite-lived intangible assets, and long-lived assets; and estimating equity-based compensation expense. As a result of COVID-19, the Company considered relevant impacts to its estimates related to merchandise returns reserve, estimating the fair value of inventory and inventory reserves; impairment assessments of goodwill, intangible assets, and other long-lived assets and there may be changes to those estimates in future periods. Actual results could differ from those estimates, and such differences could be material. Principles of Consolidation The accompanying consolidated financial statements include the assets, liabilities and results of operations of the Company and its subsidiaries. All intercompany balances and transactions have been eliminated in the consolidated financial statements. Supplemental Cash Flow Information The following table shows supplemental cash flow information (in millions): For the Fiscal Year Ended January 29, 2022 January 30, 2021 February 1, 2020 Supplemental cash flow information: Cash paid for interest $ 14,012 $ 14,207 $ 18,107 Cash paid for taxes $ 9,275 $ 20 $ 7,187 Cash received for income tax refunds $ 17,930 $ — $ — Noncash investing and financing activities: Reclass of warrant and derivative liabilities to equity (Note 8) $ — $ — $ — Capital expenditures financed with the ending balance in accounts payable and accrued expenses $ 83 $ 157 $ 1,334 Settlement of debt in exchange for shares (Note 10) $ 5,211 $ — $ — Exchange of priming loans for term loans $ — $ 228,623 $ — Noncash lender fees: Warrants issued for subordinated facility $ — $ 11,782 $ — Equity and embedded derivative issued for priming loans — 3,388 — Segment Reporting The Company determined its operating segments on the same basis that it assesses performance and makes operating decisions. The Company’s operating segments consist of its Retail and Direct channels, which have been aggregated into one reportable segment. All of the Company’s identifiable assets are located in the United States, which is where the Company is domiciled. The Company does not have sales outside the United States, nor does any customer represent more than 10% of total revenues for any period presented. Cash Cash includes cash on hand, demand deposits and all highly liquid investments with original maturities at the time of purchase of three months or less. Certain cash account balances exceed FDIC insured limits of $250,000 per account and, as a result, there is a concentration of credit risk related to amounts in excess of insurance limits. We monitor the financial stability of these financial institutions and believe that we are not exposed to any significant credit risk in cash. As of January 29, 2022 and January 30, 2021, the amount of cash held in bank accounts was $36.0 million and $4.4 million, respectively. Accounts Receivable The Company’s accounts receivable relate primarily to payments due from banks for credit and debit transactions for approximately 2 to 5 days of sales. These receivables do not bear interest. The Company occasionally sells inventory to liquidators, and if these sales occur near the end of a reporting period, they are also included in accounts receivable. Inventories Inventory consists of finished goods held for sale. Inventory is stated at the lower of cost or net realizable value. Cost is calculated using the weighted average method of accounting, and includes the cost to purchase merchandise from the Company’s manufacturers plus duties, tariffs, inbound freight and commissions. The net realizable value of the Company’s inventory is estimated based on historical experience, current and forecasted demand, and market conditions. The allowance for excess and obsolete inventory requires management to make assumptions and to apply judgment regarding a number of factors, including estimates applying past and projected sales performance to current inventory levels. As of January 29, 2022 and January 30, 2021, an inventory reserve of $1.8 million and $6.4 million has been recorded, respectively. The Company sells excess inventory in its stores, on-line at www.jjill.com Inventory from domestic suppliers is recorded when it is received at the distribution center. Inventory from foreign suppliers is recorded when goods are cleared for export on board the ship at the port of shipment. Property and Equipment Property and equipment purchases are recorded at cost. Property and equipment is presented net of accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of the respective assets. Leasehold improvements are amortized over the shorter of the term of the related lease or the estimated useful lives of the improvements. Expenditures for repairs and maintenance are charged to expense as incurred. Expenditures for betterments and major improvements that significantly enhance the value and increase the estimated useful life of the asset are capitalized and depreciated over the new estimated useful life. The carrying amounts of assets sold or retired and the related accumulated depreciation are eliminated in the year of disposal, and any resulting gains or losses are included in the consolidated statements of operations and comprehensive income. Estimated useful lives of property and equipment asset categories are as follows: Furniture, fixtures and equipment 5-7 years Computer software and hardware 3-5 years Leasehold improvements Shorter of estimated useful life or lease term Capitalized Interest The cost of interest that is incurred in connection with ongoing construction projects is capitalized using a weighted average interest rate. These costs are included in property and equipment and amortized over the useful life of the related property or equipment. Long-lived Assets The carrying value of long-lived assets, including amortizable identifiable intangible assets, and asset groups are evaluated whenever events or changes in circumstances indicate that the carrying value may not be recoverable. Conditions that may indicate impairment include, but are not limited to, a significant decrease in the market price of an asset, a significant adverse change in the extent or manner in which an asset is being used or a significant decrease in its physical condition, and operating performance that demonstrates continuing cash flow losses associated with an asset or asset group. A potential impairment has occurred if the projected future undiscounted cash flows expected to result from the use and eventual disposition of the asset or asset group are less than the carrying value of the asset or asset group. The estimate of cash flows includes management’s assumptions of cash inflows and outflows directly resulting from the use of the asset in operation. If the carrying value exceeds the sum of the undiscounted cash flows, an impairment charge is recorded equal to the excess of the asset or asset group’s carrying value over its fair value. Fair value is measured based on a projected discounted cash flow model using a discount rate the Company believes is commensurate with the market participant rate . The fair value measurement includes the fair value of the right of use asset and will not be written down below the asset’s fair value. Any impairment charge would be recognized within operating expenses. Goodwill and Indefinite-lived Intangible Assets Goodwill and indefinite-lived intangible assets are not amortized but are reviewed for impairment at least annually at fiscal year-end, or more frequently when events or changes in circumstances indicate that the carrying value may not be recoverable. Judgments regarding indicators of potential impairment are based on market conditions and operational performance of the business. At each fiscal year-end, the Company performs an impairment analysis of goodwill and indefinite-lived intangible assets. The Company may assess these assets for impairment initially using a qualitative approach to determine whether conditions exist to indicate that it is more likely than not that the fair value of a reporting unit is less than its carrying value. If management concludes, based on its assessment of relevant events, facts and circumstances that it is more likely than not that an impairment exists, then a quantitative analysis is performed to determine if there is any impairment. The Company may also elect to initially perform a quantitative analysis instead of starting with a qualitative approach. See Note 6 for additional information relating to Goodwill and Indefinite-lived intangible assets. 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 recognition guidance 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 current assets, and Accrued expenses and other current liabilities, respectively, in the consolidated balance sheets. 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 state 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 when the shipping and handling activities occur and will accrue those related costs. Shipping and handling costs are recorded in selling, general and administrative expenses. Costs of Goods Sold The Company’s costs of goods sold includes the direct costs of sold merchandise, which include customs, taxes, duties, commissions and inbound shipping costs, inventory shrinkage, and adjustments and reserves for excess, aged and obsolete inventory. Costs of goods sold does not include distribution center costs and allocations of indirect costs, such as occupancy, depreciation, amortization, or labor and benefits. Advertising Costs The Company incurs costs to produce, print, and distribute its catalogs. Catalog costs are capitalized as incurred and expensed when the catalog is mailed to the customer (the first time the advertising occurs). Catalog advertising expenses were $14.9 million, $15.6 million, and $32.6 million for the Fiscal Years 2021, 2020 and 2019, respectively. The costs are included in Selling, general and administrative expenses in the consolidated statements of operations and comprehensive income. Other advertising costs are recorded as incurred. Other advertising costs recorded were $19.8 million, $16.2 million, and $26.3 million for the Fiscal Years 2021, 2020 and 2019, respectively. The costs are included in Selling, general and administrative expenses in the consolidated statements of operations and comprehensive income. Operating Leases The Company determines if an arrangement is a lease at inception. Lease agreements will typically exist with lease and non-lease components, which are generally accounted for separately. The Company recognizes operating lease liabilities equal to the present value of the lease payments and operating lease assets representing the right to use the underlying asset for the lease term. The lease expense for lease payments is recognized on a straight-line basis over the lease term. As the Company’s leases do not provide an implicit rate, the Company uses an incremental borrowing rate based on the information available at lease commencement in determining the present value of lease payments. The operating lease assets include any lease payments made prior to lease commencement and are reduced by any lease incentives. Under lease accounting guidance, for any new leases entered into, the Company assesses if it is reasonably certain to exercise lease options to extend or terminate the lease for inclusion (or exclusion) in the lease term when the Company measures the lease liability. The depreciable life of any assets and leasehold improvements are limited by the expected lease term. Certain of the Company’s retail operating leases include variable rental payments based on a percentage of retail sales over contractual levels. Variable rental payments are recognized in the consolidated statements of operations and comprehensive income in the period in which the obligation for those payments is incurred. If such variable operating leases arise that include incentives from landlords in the form of cash, the Company will record the full amount of the incentive when specific performance criteria are met as a deferred liability. The deferred liability is amortized into income as a reduction of rent expense over the term of the applicable lease, including options to extend if they are reasonably certain to be exercised. The Company recognized those liabilities to be amortized within a year as a current liability and those greater than a year as a long-term liability. For purposes of recognizing these incentives and rental expenses on a straight-line basis, the Company uses the date it obtains the legal right to use and control the lease asset to begin amortization, which is generally when the Company takes possession of the asset. Debt Issuance Costs The Company defers costs directly associated with acquiring third-party financing. Debt issuance costs are deferred and amortized using the effective interest rate method over the term of the related long-term debt agreement and the straight-line method for the revolving credit agreement. Debt issuance costs related to long-term debt are reflected as a direct deduction from the carrying amount of the debt on the Company’s balance sheet. From time-to-time the Company could make prepayments on the long-term debt and a portion of the debt issuance costs associated with the prepayment would be accelerated and expensed at that time. Income Taxes The Company accounts for income taxes using the asset and liability method and elected to be taxed as a C corporation. Under this method, deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial statement carrying values and their respective tax bases, using enacted tax rates expected to be applicable in the years in which the temporary differences are expected to reverse. Changes in deferred tax assets and liabilities are recorded in the provision for income taxes. The Company evaluates the realizability of its deferred tax assets and establishes a valuation allowance when it is more likely than not that all or a portion of the deferred tax assets will not be realized. Potential for recovery of deferred tax assets is evaluated by estimating the future taxable profits expected, scheduling of anticipated reversals of taxable temporary differences, and considering prudent and feasible tax planning strategies. The Company records liabilities for uncertain income tax positions based on a two-step process. The first step is recognition, where an individual tax position is evaluated as to whether it has a likelihood of greater than 50% of being sustained upon examination based on the technical merits of the position, including resolution of any related appeals or litigation processes. For tax positions that are currently estimated to have less than a 50% likelihood of being sustained, no tax benefit is recorded. For tax positions that have met the recognition threshold in the first step, the Company performs the second step of measuring the benefit to be recorded. The amount of the benefit that may be recognized is the largest amount that has a greater than 50% likelihood of being realized on ultimate settlement. The actual benefits ultimately realized may differ from the estimates. In future periods, changes in facts, circumstances and new information may require the Company to change the recognition and measurement estimates with regard to individual tax positions. Changes in recognition and measurement estimates are recorded in income tax expense and liability in the period in which such changes occur. Any interest or penalties incurred are recorded in Selling, general, and administrative expenses in the accompanying consolidated statements of operations and comprehensive income. The Company incurred immaterial amounts of interest expense and penalties related to income taxes for Fiscal Years 2021, 2020 and 2019. Comprehensive Income Comprehensive income is a measure of net income and all other changes in equity that result from transactions other than with equity holders and would normally be recorded in the consolidated statements of shareholders’ equity and the consolidated statements of comprehensive income. The Company’s management has determined that net income is the only component of the Company’s comprehensive income. Accordingly, there is no difference between net income and comprehensive income. Equity-based Compensation The Company accounts for equity-based compensation for employees and directors by recognizing the fair value of equity-based compensation as an expense in the calculation of net income, based on the grant-date fair value. The Company recognizes equity-based compensation expense in the periods in which the employee or director is required to provide service, which is generally over the vesting period of the individual equity instruments. The fair value of the equity-based awards is determined using the Black-Scholes option pricing model or the stock price on the date of grant. All of the equity-based awards granted by the Company during the Fiscal Years, 2021, 2020 and 2019 were considered equity-classified awards and compensation expense for these awards was recognized in Selling, general, and administrative expenses in the consolidated statements of operations and comprehensive income. Forfeitures were recorded as they occurred. Earnings Per Share Basic net income per common share attributable to common shareholders is calculated by dividing net income attributable to common shareholders by the weighted average number of common shares outstanding for the period. Diluted net income per common share attributable to common shareholders is calculated by dividing net income attributable to common shareholders by the diluted weighted average number of common shares outstanding for the period. There were no potentially dilutive securities outstanding during Fiscal Years 2021, 2020 and 2019, because the Company incurred a Net loss in those fiscal years. Out-of-Period Items During the second quarter of Fiscal Year 2021, the Company recorded an adjustment to correct prior period overstatements of inventory and understatements of COGS totaling $1.5 million ($1.1 million after taxes). The errors were primarily caused by an overstatement of inventory transferred from certain locations. During the fourth quarter of Fiscal Year 2020, the Company recorded a correction of prior period errors which increased Net sales by $ 4.9 million and increased Costs of goods sold by $ 2.5 million resulting in a benefit to Operating loss and Loss before provision for income taxes of $ 2.4 million and a benefit to Net loss of $ million. The correction was associated with errors in the Company’s historical methodology for determining its sales returns reserve. Management evaluated the impacts of these out-of-period adjustments to correct the errors for Fiscal Years 2021, 2020, 2019 and prior periods, both individually and in the aggregate, and concluded that the adjustments were not material to the Company’s consolidated annual and interim financial statements for all impacted periods. 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. The Company receives royalty payments through its private label credit card agreement. The royalty payments are recognized as revenue when they are earned each month. Royalty payments recognized were $3.7 million, $3.3 million, and $5.6 million for the Fiscal Years 2021, 2020 and 2019, 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 Selling, general and administrative expenses in the accompanying consolidated statements of operations and comprehensive income. Reimbursements for costs of marketing programs of $1.3 million, $0.9 million, and $1.9 million were recognized in revenue in Fiscal Years 2021, 2020 and 2019, respectively. The credit card agreement provides a signing bonus to the Company, which is being recognized into revenue over the life of the agreement. Employee Benefit Plan The Company has a 401(k) retirement plan covering all eligible employees who meet certain age and employment requirements pursuant to Section 401(k) of the Internal Revenue Code. Subject to certain dollar limits, eligible employees may contribute a portion of their pretax annual compensation to the plan, on a tax-deferred basis. The plan operates on a calendar year basis. The Company may, at its discretion, make elective contributions of up to 50% of the first 6% of the gross salary of the employee, which vests over a five-year Concentration of Credit Risks Financial instruments that potentially subject the Company to concentrations of credit risk principally consist of cash held in financial institutions and accounts receivable. The Company considers the credit risk associated with these financial instruments to be minimal. Cash is held by financial institutions with high credit ratings and the Company has not historically sustained any credit losses associated with its cash balances. The Company evaluates the credit risk associated with accounts receivable to determine if an allowance for doubtful accounts is necessary. As of January 29, 2022 and January 30, 2021, the Company determined that no allowance for estimated credit losses was necessary.

Accounting Standards

Accounting Standards	12 Months Ended
	Jan. 29, 2022
New Accounting Pronouncements And Changes In Accounting Principles [Abstract]
Accounting Standards	3. Accounting Standards Recently Adopted Accounting Standards The Company adopted ASU 2016-02- Leases (Topic 842) and related amendments, as of February 3, 2019, using the modified retrospective approach. The modified retrospective approach provides a method for recording existing leases at adoption with a cumulative adjustment to retained earnings. The Company elected the package of practical expedients which permits the Company to not reassess (1) whether any expired or existing contracts are or contain leases, (2) the lease classification for any expired or existing leases, and (3) any initial direct costs for any expired or existing leases as of the effective date. The Company applied a portfolio approach to effectively account for the operating lease liabilities and operating lease assets; the Company did not have financing leases. The Company excludes leases with an initial term of 12 months or less from the application of Topic 842. The Company did not elect the hindsight practical expedient; therefore, upon adoption, the Company used the remaining lease term of the current lease, option or extension. Adoption of the new standard resulted in the recording of operating lease assets and operating lease liabilities of $223.3 million and $250.5 million, respectively, on the Company’s consolidated balance sheets as of February 3, 2019. The difference between the approximate value of the operating lease assets and liabilities is attributable to deferred rent, lease incentives, leasehold interests and prepaid rent. There was no material impact on the Company’s consolidated statements of operations and comprehensive income or consolidated statements of cash flows. In June 2016, the FASB issued ASU 2016-13, “Financial Instruments - Credit Losses,” Topic 326, “Measurement of Credit Losses on Financial Instruments” (ASU 2016-13), subsequently amended by various standard updates. ASU 2016-13 replaces the incurred loss impairment methodology in current GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information when determining credit loss estimates. ASU 2016-13 also requires financial assets to be measured net of expected credit losses at the time of initial recognition. ASU 2019-10, issued in November 2019, delayed the effective date of ASU 2016-13. ASU 2016-13 is effective for a public company’s annual reporting periods beginning after December 15, 2019, and interim periods within those annual periods. The Company elected to early adopt ASU 2016-13 during Fiscal Year 2020. Given that a significant majority of revenue transactions are point of sale transactions whereby the Company does not extend credit to the customer, the adoption of this guidance did not have a significant impact on the Company’s consolidated financial statements. In August 2018, the FASB issued ASU 2018-13, “Fair Value Measurement (Topic 820): Disclosure Framework-Changes to the Disclosure Requirements for Fair Value Measurement.” This ASU eliminates, adds and modifies certain disclosure requirements for fair value measurements as part of its disclosure framework project. The standard is effective for all entities for financial statements issued for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. Early adoption is permitted. The Company elected to early adopt ASU 2018-13 during Fiscal Year 2020. The adoption of this guidance did not have a significant impact on the Company’s consolidated financial statements. In August 2018, the FASB issued ASU No. 2018-15, “Intangibles—Goodwill and Other—Internal-Use Software: Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement that is a Service Contract,” which will align the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. The Company adopted ASU 2018-15 in Fiscal Year 2020. The adoption of this guidance did not have a significant impact on the Company’s consolidated financial statements. Recently Issued Accounting Pronouncements In December 2019, the FASB issued ASU 2019-12, “Income Taxes (Topic 740) – Simplifying the Accounting for Income Taxes” . The pronouncement is effective for a public company’s annual reporting periods beginning after December 15, 2020, and interim periods within those annual periods. As an EGC, the Company has elected to adopt the pronouncement following the effective date for private companies beginning with annual reporting periods beginning after December 15, 2021, and interim periods within fiscal years beginning after December 15, 2022. The Company assessed the impacts of the standard and concluded that there was no material impact to the Company’s provision. The Company plans to adopt the pronouncement in Fiscal Year 2022. In March 2020, the FASB issued ASU No. 2020-04, “Reference Rate Reform” , which provides temporary optional guidance to companies impacted by the transition away from the London Interbank Offered Rate (“LIBOR”). The guidance provides certain expedients and exceptions to applying GAAP in order to lessen the potential accounting burden when contracts, hedging relationships, and other transactions that reference LIBOR as a benchmark rate are modified. The guidance is currently effective and may be applied prospectively at any point through December 31, 2022. The Company is assessing what impact this guidance will have on the Company’s consolidated financial statements.

Revenues

Revenues	12 Months Ended
	Jan. 29, 2022
Revenue From Contract With Customer [Abstract]
Revenues	4. Revenues Disaggregation of Revenue The Company sells its apparel and accessory merchandise through retail stores (“Retail”) and through its website and catalog orders (“Direct”). The following table presents revenues disaggregated by revenue source (in thousands): Year Ended January 29, 2022 January 30, 2021 February 1, 2020 Retail $ 293,570 $ 147,420 $ 389,521 Direct 291,636 279,310 301,824 Net revenues $ 585,206 $ 426,730 $ 691,345 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): January 29, 2022 January 30, 2021 Contract liabilities: Signing bonus $ 224 $ 365 Unredeemed gift cards 7,410 6,818 Total contract liabilities (1) $ 7,634 $ 7,183 (1) The short-term portion of the signing bonus is included in Accrued expenses and other current liabilities on the Company’s condensed consolidated balance sheets. The long-term portion of the signing bonus is included in Other long-term liabilities on the Company’s condensed consolidated balance sheets. For the Fiscal Years 2021, 2020 and 2019, the Company recognized approximately $10.6 million, $8.9 million, and $12.8 million of revenue related to gift card redemptions and breakage, respectively. 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 $0.2 million for a signing bonus related to the private label credit card agreement that is being amortized to revenue evenly through the third quarter of Fiscal Year 2023. Unredeemed gift cards also require a performance obligation for revenue to be recognized, but substantially all gift cards are redeemed in the first year of issuance. Practical Expedients and Policy Elections The Company excludes from revenue 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. Insurance Recovery The Company filed an insurance claim as a result of a cargo vessel fire on or about January 8, 2019, where contents of two containers carried J.Jill inventory. In July 2019, it was determined that the inventory onboard the cargo vessel was nonsalable and the insurance claim was settled for $ 3.3 million. The Company recorded a gain of $ 2.4 million on insurance proceeds in S elling, general and administrative expenses in the consolidated statement of operations and comprehensive income for the f iscal y ear ended February 1, 2020 .

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	12 Months Ended
	Jan. 29, 2022
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Prepaid Expenses and Other Current Assets	5. Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets include the following (in thousands): January 29, 2022 January 30, 2021 Prepaid rent $ 2,662 $ 2,638 Prepaid catalog costs 1,988 1,498 Prepaid store supplies 1,117 1,443 Returns reserve asset 4,175 3,990 Income tax receivable 10,342 28,014 Other prepaid expenses 4,652 4,837 Other current assets 520 615 Total prepaid expenses and other current assets $ 25,456 $ 43,035

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	12 Months Ended
	Jan. 29, 2022
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	6. Goodwill and Other Intangible Assets The balance of goodwill was $59.7 Goodwill at February 1, 2020 $ 77,597 Impairment losses (first quarter) (17,900 ) Balance, January 30, 2021 59,697 Impairment losses — Balance, January 29, 2022 $ 59,697 The accumulated goodwill impairment losses as of January 30, 2022 are $137.3 million. A summary of other intangible assets as of January 29, 2022 and January 30, 2021 is as follows (in thousands): January 29, 2022 Weighted Average Useful Life (Years) Gross Accumulated Amortization Accumulated Impairment Carrying Amount Indefinite-lived: Trade name N/A $ 58,100 $ — $ 24,100 $ 34,000 Definite-lived: Customer relationships 13.2 134,200 84,869 2,620 46,711 Total intangible assets $ 192,300 $ 84,869 $ 26,720 $ 80,711 January 30, 2021 Weighted Average Useful Life (Years) Gross Accumulated Amortization Accumulated Impairment Carrying Amount Indefinite-lived: Trade name N/A $ 58,100 $ — $ 24,100 $ 34,000 Definite-lived: Customer relationships 13.2 134,200 76,604 2,620 54,976 Total intangible assets $ 192,300 $ 76,604 $ 26,720 $ 88,976 Impairment Tests General Goodwill and indefinite-lived intangible assets are not amortized but are reviewed for impairment at least annually at fiscal year-end, or more frequently when events or changes in circumstances indicate that the carrying value may not be recoverable. Definite-lived intangible assets are reviewed for impairment when events or circumstances indicate that the carrying value may not be recoverable. Judgments regarding indicators of potential impairment are based on market conditions and operational performance of the business. At each fiscal year-end, the Company performs an impairment analysis of goodwill and indefinite-lived intangible assets. The Company may assess these assets for impairment initially using a qualitative approach to determine whether conditions exist to indicate that it is more likely than not that the fair value of a reporting unit is less than its carrying value. If management concludes, based on its assessment of relevant events, facts and circumstances that it is more likely than not that an impairment exists, then a quantitative analysis is performed to determine if there is any impairment. The Company may also elect to initially perform a quantitative analysis instead of starting with a qualitative approach. For goodwill, the quantitative assessment requires comparing the fair value of a reporting unit to its carrying value, including goodwill. The Company estimates fair value using the income approach. The income approach uses a discounted cash flow model, which involves significant estimates and assumptions, including preparation of revenue and profitability growth forecasts, selection of a discount rate, and selection of a terminal year multiple. These assumptions are classified as Level 3 inputs. If the fair value of a reporting unit exceeds its carrying amount, goodwill is not considered to be impaired and no further testing is required. If the carrying amount exceeds the reporting unit’s fair value, a goodwill impairment charge is recognized for the amount in excess, not to exceed the total amount of goodwill allocated to that reporting unit. An impairment charge is recorded within the Company’s consolidated statements of operations and comprehensive income. For other intangible assets, impairment losses are recorded to the extent that the carrying value of the intangible asset exceeds its fair value. The Company measures the fair value of its trade name using the relief from royalty method and the fair value of customer relationships using a recoverability approach. The most significant estimates and assumptions inherent in these approaches are the preparation of revenue forecasts, selection of royalty and discount rates and a terminal year multiple. These assumptions are classified as Level 3 inputs. 2021 Impairment Tests For goodwill and other intangible assets, the Company performed the required impairment tests applying the qualitative approach and no impairments were indicated. 2020 Impairments In the first quarter of Fiscal Year 2020, the Company temporarily closed its retail locations due to COVID-19, which had a material adverse effect on our results of operations, financial position and liquidity and led to a significant decline in our net sales for the first quarter of Fiscal Year 2020, as well as an expected decline for the full Fiscal Year 2020. The Company concluded that these factors, as well as the decrease in stock price, represented indicators of impairment and required the Company to test goodwill and indefinite-lived and definite-lived intangible assets for impairment during the first quarter of Fiscal Year 2020 (the “Q1 Impairment Test”). The Company performed the Q1 Impairment Test using a quantitative approach. The Q1 Impairment Test was performed using the income approach (or discounted cash flows method) for goodwill, the relief-from-royalty method for indefinite-lived intangible assets and a recoverability analysis for definite-lived intangible assets. The estimated fair values of goodwill and indefinite-lived and definite-lived intangible assets were below their carrying values resulting in a $17.9 million impairment of goodwill, a $4.0 million impairment of the Company’s tradename (indefinite-lived intangible asset) and a $2.6 million impairment of the Company’s customer list (definite-lived intangible asset). During the third quarter of Fiscal Year 2020, the Company performed the Impairment Tests using a quantitative approach in the same manner as the Q1 Impairment Test discussed above. The estimated fair values of goodwill and indefinite-lived and definite-lived intangible assets were above their carrying values resulting in no further impairment. During the fourth quarter of Fiscal Year 2020, the Company finalized its Fiscal Year 2021 plan and performed its annual assessment by electing to perform a quantitative assessment (the “Q4 Impairment Test”). The Company performed the Q4 Impairment Test using a quantitative approach in the same manner as the Q1 and Q3 Impairment Tests discussed above. The estimated fair values of goodwill and definite-lived intangible assets were above their carrying values resulting in no further impairment; however, the estimated fair value of the indefinite-lived intangible asset was below its carrying value resulting in a $ 8.0 million impairment of the Company’s trade name. The most significant estimates and assumptions inherent in this approach are the preparation of revenue forecasts, selection of royalty and discount rates and a terminal year multiple. These assumptions are classified as Level 3 inputs. The key assumptions used under the income approach and relief-from-royalty method for the F iscal Year 2020 Q4 Impairment Test included the following: • Future cash flow assumptions - The Company’s projections for its reporting units were from historical experience and assumptions regarding future revenue growth and profitability trends. The Company’s analyses incorporated an assumed period of cash flows of 5-10 years with a terminal value. • Discount rate - The discount rate was based on an estimated weighted average cost of capital (“WACC”) for each reporting unit. The components of WACC are the cost of equity and the cost of debt, each of which requires judgment by management to estimate. The Company developed its cost of equity estimate based on perceived risks and predictability of future cash flows. The WACC used to estimate the fair values of the Company’s reporting units was within a range of 21.5% to 34.0%. A 1% change in this discount rate would not result in an additional goodwill impairment charge. • Royalty rate - The royalty rates utilized consider external market evidence and internal financial metrics including a review of available returns after the consideration of property, plant and equipment, working capital and other intangible assets. The royalty rate used to estimate the available returns for the reporting units was within a range of 0.25% to 4%. 2019 Impairments In the second quarter of Fiscal Year 2019, the Company reduced its comparable sales outlook for the second quarter that led to a reduced full year forecast of earnings for Fiscal Year 2019. The Company concluded that these factors, as well as the decrease in stock price represented indicators of impairment and required the Company to test goodwill and indefinite-lived intangible assets for impairment during the second quarter of Fiscal Year 2019 (the “Q2 FY19 Impairment Test”). The Company performed the Q2 FY19 Impairment Test using a quantitative approach with the assistance of an independent valuation firm. The Q2 FY19 Impairment Test was performed using the income approach (or discounted cash flows method) for goodwill and the relief-from-royalty method for indefinite-lived intangible assets. The estimated fair values of goodwill and indefinite-lived intangible assets were below carrying values resulting in an $88.4 million impairment of goodwill and a $7.0 million impairment of the Company’s tradename (indefinite-lived intangible asset). In addition, during the fourth quarter of Fiscal Year 2019, the Company updated sales guidance, the CEO departed and there was a decline in stock price. The Company noted that all these occurrences were an indication of a triggering event and resulted in the Company testing goodwill and indefinite lived intangible assets for impairment (the “Q4 FY19 Impairment Test”). The Company performed the Q4 FY19 Impairment Test using a quantitative approach with the assistance of an independent valuation firm. The Q4 FY19 Impairment Test was performed using the income approach (or discounted cash flows method) for goodwill and the relief-from-royalty method for indefinite-lived intangible assets. The estimated fair values of goodwill and indefinite-lived intangible asset were below the updated carrying values resulting in a $31.0 million impairment of goodwill and a $5.1 million impairment of the Company’s trade name (indefinite-lived intangible asset). Finally, the Company performed their annual impairment assessment (the “Annual Impairment Test”) after the Q4 FY19 Impairment Test was completed. The Company chose to forego the step zero impairment analysis and instead performed a quantitative impairment test using an income approach, in determining the fair values of the reporting units and tradename compared to their respective carrying values. As a result of the impairment assessments performed, the fair values of the reporting units and tradename exceeded their respective carrying values. Definite-Lived Intangible Assets The definite-lived intangible assets are amortized over the period the Company expects to receive the related economic benefit, which for customer lists is based upon estimated future net cash inflows. The estimated useful lives of intangible assets are as follows: Asset Amortization Method Estimated Useful Life Customer lists Pattern of economic benefit 9 - 16 years Total amortization expense for these amortizable intangible assets was $8.3 million, $9.2 million, and $11.3 million for the Fiscal Years 2021, 2020 and 2019, respectively. The estimated amortization expense for each of the next five years and thereafter is as follows (in thousands): Fiscal Year Estimated Amortization Expense 2022 $ 7,523 2023 6,942 2024 5,231 2025 4,693 2026 4,556 Thereafter 17,766 Total $ 46,711

Property and Equipment

Property and Equipment	12 Months Ended
	Jan. 29, 2022
Property Plant And Equipment [Abstract]
Property and Equipment	7. Property and Equipment Property and equipment at January 29, 2022 and January 30, 2021 consist of the following (in thousands): January 29, 2022 January 30, 2021 Leasehold improvements $ 102,205 $ 104,831 Furniture, fixtures and equipment 48,016 49,312 Computer hardware and software 56,226 54,934 Total property and equipment, gross 206,447 209,077 Accumulated depreciation (152,456 ) (136,093 ) 53,991 72,984 Construction in progress 3,338 922 Property and equipment, net $ 57,329 $ 73,906 Construction in progress is primarily comprised of leasehold improvements, furniture, fixtures and equipment related to unopened retail stores and costs incurred related to the implementation of certain computer software. Capitalized software, subject to amortization, included in property and equipment at January 29, 2022 and January 30, 2021 had a cost basis of approximately $42.6 million and $40.8 million, respectively, and accumulated amortization of $32.7 million and $27.0 million, respectively. Internal use software costs capitalized during Fiscal Years 2021, 2020 and 2019 were $1.3 million, $1.5 million, and $1.3 million, respectively. Total depreciation expense recorded within Selling, general and administrative expenses on the Consolidated statements of operations was $21.0 million, $24.5 million, and $26.6 million, for the Fiscal Years 2021, 2020, and 2019, respectively. During Fiscal Year 2021, the Company did not record any impairment charges associated with property and equipment. During Fiscal Year 2020, the Company reduced the net carrying value of leasehold improvements to their estimated fair value, which was determined using a discounted cash flows method. These impairment charges arose from the material adverse effect that COVID-19 had on our results of operations, particularly with our store fleet. The Company recognized non-cash impairment charges associated with leasehold improvements of $10.8 million during Fiscal Year 2020. In the second quarter of Fiscal Year 2019, the Company reduced the net carrying value of leasehold improvements to their estimated fair value, which was determined using a discounted cash flows method. These impairment charges arose from the Company’s decision to vacate and sublease one floor of the corporate headquarters located in Quincy, Massachusetts. The Company incurred non-cash impairment charges of $0.3 million on leasehold improvements during Fiscal Year 2019. The Company capitalized interest in connection with construction in progress of $0.1 million, $0.1 million, and $0.3 million for the Fiscal Years 2021, 2020 and 2019, respectively.

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	12 Months Ended
	Jan. 29, 2022
Payables And Accruals [Abstract]
Accrued Expenses and Other Current Liabilities	8. Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities include the following (in thousands): January 29, 2022 January 30, 2021 Accrued payroll and benefits $ 14,458 $ 6,115 Accrued returns reserve 11,003 10,676 Gift certificates redeemable 7,410 6,818 Accrued professional fees 1,463 1,399 Taxes, other than income taxes 2,475 2,362 Accrued occupancy 530 877 Other accrued employee costs 2,066 2,261 Other 9,448 13,346 Total accrued expenses and other current liabilities $ 48,853 $ 43,854 The following table reflects the changes in the accrued returns reserve for the Fiscal Years 2021, 2020 and 2019 (in thousands): Accrued returns reserve Beginning of Period Charged to Expenses Deductions End of Period Fiscal Year Ended February 1, 2020 $ 10,849 $ 138,355 $ (136,382 ) 12,822 Fiscal Year Ended January 30, 2021 12,822 81,588 (83,734 ) 10,676 Fiscal Year Ended January 29, 2022 10,676 113,671 (113,344 ) 11,003

Restructuring Costs

Restructuring Costs	12 Months Ended
	Jan. 29, 2022
Restructuring And Related Activities [Abstract]
Restructuring Costs	9. Restructuring Costs In July 2019, the Company implemented a restructuring plan (the “2019 Restructuring Plan”) focused on cost reduction initiatives designed to execute against long-term strategies. The 2019 Restructuring Plan included headcount reductions primarily at the Company’s corporate headquarters in Quincy, Massachusetts and at the facility in Tilton, New Hampshire. As a result of the 2019 Restructuring Plan, the Company recorded $1.6 million of restructuring costs in Selling, general and administrative expenses in the consolidated statements of operations and comprehensive income. All restructuring costs were recognized in the second quarter of Fiscal Year 2019 and payments were completed in the third quarter of Fiscal Year 2020, ending on October 31, 2020.

Debt

Debt	12 Months Ended
	Jan. 29, 2022
Debt Disclosure [Abstract]
Debt	10. Debt The components of the Company’s outstanding long-term debt at January 29, 2022 and January 30, 2021 were as follows (in thousands): At January 29, 2022 Outstanding Balance Original Issuer Discount Capitalized Fees & Expenses Balance Sheet Existing Term Loan due 2022 $ 4,963 $ (10 ) $ — $ 4,953 Priming Term Loan due 2024 203,403 (1,356 ) (2,797 ) 199,250 Subordinated Term Loan due 2024 17,829 — (12,224 ) 5,605 Revolver due 2023 — — — — Totals 226,195 (1,366 ) (15,021 ) 209,808 Less: Current portion (7,692 ) — — (7,692 ) Net long-term debt $ 218,503 $ (1,366 ) $ (15,021 ) $ 202,116 At January 30, 2021 Outstanding Balance Original Issuer Discount Capitalized Fees & Expenses Balance Sheet Existing Term Loan due 2022 $ 5,007 $ (103 ) $ — $ 4,904 Priming Term Loan due 2024 229,773 (2,075 ) (4,402 ) 223,296 Subordinated Term Loan due 2024 15,666 — (12,355 ) 3,311 Revolver due 2023 11,146 — — 11,146 Totals 261,592 (2,178 ) (16,757 ) 242,657 Less: Current portion (13,945 ) — — (13,945 ) Net long-term debt $ 247,647 $ (2,178 ) $ (16,757 ) $ 228,712 The original issuer discount and capitalized fees and expenses are amortized over the related term of the debt The Company recorded interest expense related to long-term debt of $15.7 million, $15.5 million, and $20.1 million, in the Fiscal Years 2021, 2020 and 2019, respectively. During the Fiscal Years 2021, 2020 and 2019, $2.5 million, $2.3 million and $1.5 million of debt discount and debt issuance cost related to long-term debt were amortized to interest expense, respectively. As a result of COVID-19 related store closures, the Company was unable to maintain compliance with certain of its non-financial and financial covenants for the period ended May 2, 2020. Additionally, the inclusion of substantial doubt about the Company’s ability to continue as a going concern in the report of our independent registered public accounting firm on our financial statements for the fiscal year ended February 1, 2020 resulted in a violation of affirmative covenants under our ABL Facility and Term Loan. On August 31, 2020, the Company entered into the Transaction Support Agreement (the “TSA”) with lenders of the Company’s previously existing term loans (“Consenting Lenders”) and a majority of our shareholders on the principal terms of a financial restructuring (the “Transaction”). The following series of transactions were implemented: a) an amendment of the Company’s Existing Term Facility (the “Amended Existing Term Loan Agreement”, and the lenders thereunder, the “Existing Term Lenders”) to, among other things, waive any non-compliance with the terms of the Existing Term Facility; b) entry into a new senior secured priming term loan facility (the “Priming Credit Agreement”, and the lenders thereunder, the “Priming Lenders”), the proceeds of which have been used to repurchase the term loans under the Existing Term Facility (the “Existing Term Loans”) from the Consenting Lenders; c) an amendment of the Company’s existing ABL Facility, to, among other things, waive any non-compliance with the terms of the ABL Facility; and d) the provision by affiliates of our related party, TowerBrook Capital Partners L.P. (“TowerBrook”), and certain other investors of new capital pursuant to a subordinated term loan facility (the “Subordinated Facility”, and the lenders thereunder, the “Subordinated Lenders”). Term Loan On May 8, 2015, the Company entered into a Term Loan Agreement. The seven-year On May 27, 2016, the Company entered into an agreement to amend (the “Term Loan Amendment”) our Term Loan Agreement to borrow an additional $40.0 million in additional loans to permit certain dividends and to make certain adjustments to the financial covenant. The other terms and conditions of the Term Loan remained substantially unchanged. On September 30, 2020, in accordance with the TSA, the Company entered into an Amendment to the Term Loan (the “Amendment”). In connection with the Amendment, the Existing Term Lenders: (i) consented to the entry by the Company into the Priming Facility, the Subordinated Facility and the other transactions contemplated by the TSA; and (ii) permanently waived any defaults or events of default under the Existing Term Loan Agreement existing on or prior to September 30, 2020. The Amendment also eliminated substantially all of the covenants and events of default in the Existing Term Facility and provided that no guarantors of, or collateral securing, the Existing Term Loan Agreement were released. The maturity date of the Amended Existing Term Loan Agreement continues to be May 8, 2022. Additionally, in connection with the Amendment, the Company made an offer to all Existing Term Lenders to repurchase 100% of such Existing Term Lenders’ Existing Term Loans. The offer was accepted by 97.9% of the Existing Term Lenders. Loans under the Amended Existing Term Loan Agreement continue to accrue interest at LIBOR plus 5.00%, with a minimum LIBOR per annum of 1.00%, with the interest payable on a quarterly basis. The Company may alternatively elect to accrue interest at a Base Rate (as defined in the Amended Existing Term Loan Agreement) plus 4.00%. The rate per annum was 6.00 - 6.78% in Fiscal Year 2020, 6.93 – 7.75% in Fiscal Year 2019 and 6.78 - 7.53% in Fiscal Year 2018. Repayments of $0.7 million were payable quarterly until September 30, 2020. After September 30, 2020, repayments of $15 thousand are payable quarterly until maturity on May 8, 2022, when the remaining outstanding principal balance of $4.9 million is due. The exchange of Priming Loans for 97.9% of the Term Loans on September 30, 2020 was accounted for as a debt modification. As a result, 97.9% of the unamortized balance of the debt discount and issuance costs, or $2.5 million, was allocated to the Priming Loans to be included in the total debt discount and issue costs being amortized over the term of the Priming Loans. At September 30, 2020, an unamortized balance of debt discount and issuance costs of $55 thousand continued to be allocated to the Term Loans and continue to be amortized over the remaining term through May 8, 2022. These fees are presented as a direct reduction from the carrying amount of long-term debt on the consolidated balance sheets. Borrowings under the Term Loan Agreement are collateralized by all of the assets of the Company. In connection with the Term Loan Agreement, the Company is subject to various financial reporting, financial and other covenants, including maintaining specific liquidity measurements. Affirmative covenants include providing timely quarterly and annual financial statements and prompt notification of the occurrence of any event of default or any other event, change or circumstance that has had, or could reasonably be expected to have, a material adverse effect as defined in the Term Loan Agreement. In addition, there are negative covenants, including certain restrictions on the Company’s ability to: incur additional indebtedness, create liens, enter into transactions with affiliates, transfer assets, pay dividends, consolidate or merge with other entities, undergo a change in control, make advances, investments and loans, or modify its organizational documents. As discussed above, the Company was not in compliance with all the Term Loan financial covenants during Fiscal Year 2020 until the Amendment discussed above permanently waived any defaults or events of default existing on or prior to September 30, 2020. As of January 29, 2022 and January 30, 2021, the Company was in compliance with all financial covenants in effect. Priming Loan On September 30, 2020, in accordance with the TSA, the Company entered into the Priming Credit Agreement, which provided for a secured term loan facility, which has an aggregate principal amount equal to $203.4 million at January 29, 2022. The Priming Loans were exchanged for 97.9% of the Existing Term Loans in connection with the Amendment discussed above. The Company incurred $1.2 million of debt issuance costs in connection with the Priming Credit Agreement. These costs are presented as a direct reduction from the carrying amount of long-term debt on the consolidated balance sheets. The maturity date of the Priming Credit Agreement is May 8, 2024, and the loans under the Priming Credit Agreement will bear interest at the Company’s election at: (1) Base Rate (as defined in the Priming Credit Agreement) plus 4.00% or (2) LIBOR plus 5.00%, with a minimum LIBOR per annum of 1.00%, with the interest payable on a quarterly basis. The Priming Credit Agreement required a principal paydown of at least $25.0 million by August 30, 2021; otherwise, there would be a paid-in-kind (“PIK”) interest rate increase and a PIK fee. On August 27, 2021, the Company made the principal paydown of $25.0 million to avoid additional PIK and interest fees. The Company’s obligations under the Priming Credit Agreement are secured by substantially all of the real and personal property of the Company and certain of its subsidiaries, subject to certain customary exceptions. The Priming Credit Agreement includes customary negative covenants, including covenants limiting the ability of the Company to, among other things, incur additional indebtedness, create liens on assets, make investments, loans or advances, engage in mergers, consolidations, sales of assets and purchases, pay dividends and distributions, enter into transactions with affiliates, and make payments in respect of junior indebtedness. The Priming Credit Agreement also has certain financial covenants, including (1) a minimum liquidity covenant that generally requires minimum liquidity on a weekly basis of $15.0 million, (2) a first lien net leverage ratio that requires compliance beginning in the fourth quarter of Fiscal Year 2021 with a net leverage ratio of 5:1, which reduces over time, and (3) limits on capital expenditures of $20.0 million annually. As of January 29, 2022 and January 30, 2021, the Company was in compliance with all financial covenants in effect. In accordance with the Priming Credit Agreement, the Company issued to the Priming Lenders 656,717 shares, as adjusted for the Company’s 1-for-5 stock split that occurred during the fourth quarter of Fiscal 2020, of the Company’s Common Stock (the “Equity Consideration”). We recorded the issuance of shares valued at $2.0 million as equity with the offset as a reduction of the carrying value of the debt. Also, in accordance with the Priming Credit Agreement, on May 31, 2021, the Company had the choice (the “May 31, 2021 Option”) to either (i) repay $4.9 million in aggregate principal amount of the loans under the Priming Credit Agreement, together with accrued and unpaid interest thereon or (ii) issue additional shares of Common Stock to the Priming Lenders in an amount as defined in the Agreement. On May 31, 2021, and within the terms of the Priming Loan, the Company chose to issue 272,097 additional shares of Common Stock to the Priming Lenders with a value of approximately $5.2 million (based on the value of those shares as of close on that date). The May 31, 2021 Option was considered an embedded derivative within the Priming Loan that was required to be adjusted to fair value each period while it was outstanding, with the adjustment being recorded in income. The Company determined the fair value of the May 31, 2021 Option was $1.4 million at the date of the Transaction, which was recorded within Derivative liability with the offset as a reduction in the carrying value of the debt on the consolidated balance sheets for Fiscal Years 2020 and 2019. The fair value of the May 31, 2021 Option was determined using an option pricing model with a Monte Carlo simulation. The difference between the carrying value of the Priming Loan and the principal amount was accreted over the term of the debt using the effective interest method. The May 31, 2021 Option was remeasured to its fair value as of the end of each reporting period which resulted in charges of $2.8 million and $1.0 million for Fiscal Years 2021 and 2020, respectively, being recorded within Fair value adjustment of derivative in the consolidated statements of operations and comprehensive income. Subordinated Facility On September 30, 2020, in accordance with the TSA, the Company entered into a subordinated facility, with the Subordinated Lenders (as defined below), that provides for a secured term loan facility in an aggregate principal amount equal to $15.0 million with an additional incremental capacity subject to certain customary conditions (the “Subordinated Facility”). The Subordinated Lenders are a group of related parties that includes certain affiliates of TowerBrook and our Chairman of the board of directors. The maturity date of the Subordinated Facility is November 8, 2024. Loans under the Subordinated Facility will bear interest at the Borrower’s election at (1) Base Rate (as defined in the Subordinated Facility) plus 11.00% or (2) LIBOR plus 12.00%, with a minimum LIBOR per annum of 1.00%. The Subordinated Facility is secured by substantially all of the real and personal property of the Company. The Subordinated Facility includes customary negative covenants for subordinated term loan agreements of this type, including covenants limiting the ability of the Company to, among other things, incur additional indebtedness, create liens on assets, make investments, loans or advances, engage in mergers, consolidations, sales of assets and purchases, pay dividends and distributions, enter into transactions with affiliates, and make payments in respect of junior indebtedness. The Subordinated Facility also has certain financial covenants, including (1) a minimum liquidity covenant that generally requires minimum liquidity on a weekly basis of $12.75 million, (2) a first lien net leverage ratio that requires compliance beginning in the fourth quarter of Fiscal Year 2021 with a net leverage ratio of 5.75:1, which reduces over time, and (3) limits on capital spending of $23.0 million annually. The difference between the carrying value of the subordinated facility debt and the principal amount was accreted over the term of the debt using the effective interest method. In accordance with the Subordinated Facility, the Company issued penny warrants to the Subordinated Lenders. See Note 15 for additional information regarding the warrants. Asset-Based Revolving Credit Agreement On May 8, 2015, the Company entered into a five-year On September 30, 2020, in accordance with the TSA, the Company entered into an amendment to the ABL Facility, whereby the ABL lenders (i) consented to the Company’s entry into the Priming Facility, the Subordinated Facility and other transactions contemplated by the TSA and (ii) permanently waived any defaults or events of default under the ABL Facility on or prior to September 30, 2020. Under the terms of this agreement, the ABL Facility provides for borrowings up to (i) 90% of eligible credit card receivables, plus (ii) 85% of eligible accounts receivable, plus (iii) the lesser of (a) 100% of the value of eligible inventory at such time and (b) 90% of the net orderly liquidation value of eligible inventory at such time, plus (iv) the lesser of (a) 100% of the value of eligible in-transit inventory at such time, (b) 90% of the net orderly liquidation value of eligible in-transit inventory at such time and (c) the in-transit maximum amount (the in-transit maximum amount is not to exceed $9.5 million during the first and third calendar quarters and $7.0 million during the second and fourth calendar quarters), less (v) certain reserves established by the lender, as defined in the ABL Facility. The ABL Facility consists of revolving loans and swing line loans. Borrowings classified as revolving loans under the ABL Facility may be maintained as either LIBOR or Base Rate loans, each of which has a variable interest rate plus an applicable margin. Borrowings classified as swing line loans under the ABL Facility are Base Rate loans. LIBOR loans under the ABL Facility accrue interest at a rate equal to LIBOR plus a spread of 2.00% from May 8, 2015 to August 31, 2015, and thereafter ranging from 2.25% to 2.50%, depending on borrowing amounts. Base Rate loans under the ABL Facility accrue interest at a rate equal to (i) the greatest of (a) the financial institution’s prime rate, (b) the overnight Federal Funds Effective Rate plus 0.50%, (c) LIBOR plus 1.00%, and (d) 2.00%, plus (ii) a spread of 1.00% from May 8, 2015 to August 31, 2015, and thereafter ranging from 1.25% to 1.50%, depending on borrowing amounts. Interest on each LIBOR loan is payable on the last day of each interest period and no more than quarterly, and interest on each Base Rate loan is payable in arrears on the last business day of April, July, October and January. For both LIBOR and Base Rate loans, interest is payable periodically upon repayment, conversion or maturity, with interest periods ranging between 30 to 180 days at the election of the Company, or 12 months with the consent of all lenders. The ABL Facility also requires the quarterly payment, in arrears, of a commitment fee. The commitment fee is payable in an amount equal to 0.375% from May 8, 2015 to July 1, 2016, and thereafter at an amount equal to (i) 0.375% for each calendar quarter during which historical excess availability is greater than 50% of availability, and (ii) 0.25% for each calendar quarter during which historical excess availability is less than or equal to 50% of availability. The Company had no short-term borrowings under the Company’s ABL Facility as of January 29, 2022 and $11.1 million of short-term borrowings as of January 30, 2021. During the fiscal year ended January 29, 2022, there were no amounts drawn or outstanding under the ABL Facility. Based on the terms of the agreement and the increase for the letters of credit, the Company’s available borrowing capacity under the ABL Facility as of January 29, 2022 and January 30, 2021 was $22.6 million and $23.8 million, respectively. The Company recorded interest expense related to the ABL Facility of $0.4 million and $0.8 million in Fiscal Years 2021 and 2020, respectively, and none in Fiscal Year 2019. In the Fiscal Years 2020 and 2019, $0.1 million, and $0.2 million, respectively, of the debt issuance cost related to the ABL Facility were amortized to interest expense. There were no debt issuance costs related to the ABL Facility amortized to interest expense in Fiscal Year 2021. Borrowings under the ABL Facility are secured by a first lien on accounts receivable and inventory. In connection with the ABL Facility, the Company is subject to various financial reporting, financial and other covenants, including maintaining specific liquidity measurements. Affirmative covenants include providing timely quarterly and annual financial statements and prompt notification of the occurrence of any event of default or any other event, change or circumstance that has had, or could reasonably be expected to have, a material adverse effect as defined in the ABL Facility. In addition, there are negative covenants, including certain restrictions on the Company’s ability to: incur additional indebtedness, create liens, enter into transactions with affiliates, transfer assets, pay dividends, consolidate or merge with other entities, undergo a change in control, make advances, investments and loans or modify its organizational documents. As discussed above, the Company was not in compliance with all the ABL Facility financial covenants during Fiscal Year 2020 until the Amendment discussed above permanently waived any defaults or events of default existing on or prior to September 30, 2020. As of January 29, 2022 and January 30, 2021, the Company was in compliance with all financial covenants in effect. If an event of default (as defined in the applicable facility) occurs under the Priming Credit Agreement, Amended Existing Term Loan, ABL Facility or Subordinated Facility, the Company’s obligations under the applicable facility may be accelerated. In addition, a 2.00% interest surcharge will be imposed on overdue amounts under these facilities. Letters of Credit As of January 29, 2022 and January 30, 2021, there were outstanding letters of credit of $4.5 million and $2.9 million, respectively, which reduced the availability under the ABL Facility. As of January 29, 2022, the maximum commitment for letters of credit was $10.0 million. Letters of credit accrue interest at a rate equal to the applicable margin with respect to revolving loans maintained as LIBOR loans under the ABL facility. The Company primarily used letters of credit to secure payment of workers’ compensation claims and customs bonds. Letters of credit are generally obtained for a one-year Payments of Long-term Debt Obligations Due by Period As of January 29, 2022, minimum future principal amounts payable under the Company’s outstanding long-term debt are as follows (in thousands): Fiscal Year Term Loan Priming Loan Subordinated Facility Total 2022 $ 4,963 $ 2,739 $ — $ 7,702 2023 — 2,739 — 2,739 2024 — 197,925 15,000 212,925 $ 4,963 $ 203,403 $ 15,000 $ 223,366 The minimum future principal payments in the table above do not include the payment of PIK interest and PIK fees. The Subordinated Facility requires a $10.6 million payment of PIK interest at maturity in Fiscal Year 2024. If the Company were to make the minimum principal payments on the Priming Loan as presented in the table above, the Company would be required to make a $52.3 million payment for PIK fees and PIK interest at maturity in Fiscal Year 2024; however, the Company made a principal payment of $25.0 million on August 27, 2021 to avoid making any payments for PIK fees or PIK interest on the Priming Loan. The Company used cash generated from operations to fund the $25.0 million principal payment. The amounts outstanding under the ABL Facility must be repaid before the maturity date of May 8, 2023 and are not included in the table above.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Jan. 29, 2022
Fair Value Disclosures [Abstract]
Fair Value Measurements	11. Fair Value Measurements Certain assets and liabilities are carried at fair value in accordance with GAAP. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value requires the Company to maximize the use of observable inputs and minimize the use of unobservable inputs. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). Financial assets and liabilities carried at fair value are to be classified and disclosed in one of the following three levels of the fair value hierarchy, of which the first two are considered observable and the last is considered unobservable: • Level 1 - Quoted prices in active markets for identical assets or liabilities. • Level 2 - Observable inputs, other than Level 1 prices, such as quoted prices for similar assets or liabilities in active markets; quoted prices for similar assets or liabilities in markets that are not active; or other inputs other than quoted prices that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities, including interest rates and yield curves, and market corroborated inputs. • Level 3 - Unobservable inputs for the asset or liability that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. These are valued based on management’s estimates and assumptions that market participants would use in pricing the asset or liability. The following tables present the carrying value and fair value hierarchy for those assets and liabilities measured at fair value on a recurring basis as of January 29, 2022 and January 30, 2021, respectively (in thousands): January 29, 2022 Fair Value Carrying Value Level 1 Level 2 Level 3 Financial instruments not carried at fair value: Total debt $ 209,808 $ — $ 203,485 $ — Total financial instruments not carried at fair value $ 209,808 $ — $ 203,485 $ — January 30, 2021 Fair Value Carrying Value Level 1 Level 2 Level 3 Recurring fair value measurements: Warrants $ 15,997 $ — $ 15,997 $ — Derivative liability 2,436 — 2,436 — Total recurring fair value measurements $ 18,433 $ — $ 18,433 $ — Financial instruments not carried at fair value: Total debt $ 231,511 $ — $ 220,010 $ — Total financial instruments not carried at fair value $ 231,511 $ — $ 220,010 $ — As of February 1, 2020, the Company had no assets or liabilities that were measured at fair value on a recurring basis. The fair value of the Company’s debt, as measured through the level 2 measurements, was approximately $200.5 million at February 1, 2020. The Company determines the fair value of its financial assets and liabilities using the following methodologies: • Warrants - The fair value of the Penny Warrants is determined based on a pricing model that uses share prices from actively quoted stock markets that are readily accessible and observable. • Derivative Liability - The fair value of the May 21, 2021 Option was determined using an option pricing model with a Monte Carlo simulation. • Debt - These debt instruments include the Term Loan, Priming Loan and Subordinated Facility. The debt instruments are recorded at cost, net of debt issuance costs and any related discount. The fair value of the debt instruments is obtained based on observable market prices quoted on public exchanges for similar instruments. The methodology used by the Company to determine the fair value of its financial assets and liabilities at January 29, 2022, is the same as that used at January 30, 2021. The Company believes that the carrying amounts of its other financial instruments, including cash, accounts receivable, accounts payable and any amounts drawn on its revolving credit facilities, consisting primarily of instruments without extended maturities, based on management’s estimates, approximates their fair value due to the short-term maturities of these instruments. Assets and Liabilities with Recurring Fair Value Measurements - Certain assets and liabilities may be measured at fair value on an ongoing basis. We did not elect to apply the fair value option for recording financial assets and financial liabilities. Other than the warrants and derivative liability, we do not have any assets or liabilities which we measure at fair value on a recurring basis. Assets and Liabilities with Nonrecurring Fair Value Measurements - Certain assets and liabilities are not measured at fair value on an ongoing basis. These assets and liabilities, which include long-lived assets, goodwill, and intangible assets, are subject to fair value adjustment in certain circumstances. From time to time, the fair value is determined on these assets as part of related impairment tests. Other than impairment accounting adjustments, no adjustments to fair value or fair value measurements were required for non-financial assets and liabilities for all periods presented. See Note 6, Goodwill and Other Intangible Assets , for additional information.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Jan. 29, 2022
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	12. Commitments and Contingencies Legal Proceedings The Company is subject to various legal proceedings that arise in the ordinary course of business. Although the outcome of such proceedings cannot be predicted with certainty, management does not believe that the Company is presently party to any legal proceedings the resolution of which management believes would have a material adverse effect on the Company’s business, financial condition, operating results or cash flows. The Company establishes reserves for specific legal matters when the Company determines that the likelihood of an unfavorable outcome is probable, and the loss is reasonably estimable. Concentration Risk An adverse change in the Company’s relationships with its key suppliers, or loss of the supply of one of the Company’s key products for any reason, could have a material effect on the business and results of operations of the Company. One supplier accounted for 11.7% and another supplier accounted for 11.2% of the Company’s purchases during Fiscal Year 2021. There are many potential suppliers in the industry that could become a supplier if we were to lose one of our large suppliers. Other Commitments The Company enters into other cancelable and noncancelable commitments. Typically, these commitments are for less than one year in duration and are principally for the procurement of inventory. Preliminary commitments with the Company’s merchandise vendors are made approximately six months in advance of the planned receipt date.

Operating Leases

Operating Leases	12 Months Ended
	Jan. 29, 2022
Leases [Abstract]
Operating Leases	13. Operating Leases As of January 29, 2022, the Company leased certain retail stores, a distribution center, and office space. As of that same date, the Company did not have any financing leases and no operating leases contained any material residual value guarantees or material restrictive covenants. Certain of the Company’s retail operating leases include variable rental payments based on a percentage of retail sales over contractual levels and month-to-month leases. Some retail leases include one or more options to renew, with renewal terms that can extend the lease term from one to fifteen years. The Company’s distribution center has renewal terms that can extend the lease term up to twenty years. The exercise of lease renewal options is at the Company’s sole discretion. As of January 29, 2022, the Company included options to renew that are reasonably certain to be exercised in the operating lease assets and liabilities. The Company adopted Topic 842 as of February 3, 2019. Under this guidance the Company did not record any deferred lease liabilities as of January 29, 2022. The Company maintained a tenant incentive liability of $1.0 million and $1.2 million as of January 29, 2022 and January 30, 2021, respectively, related to certain variable retail leases. The components of lease expense were as follows (in thousands): Lease Cost Classification Year Ended January 29, 2022 Year Ended January 30, 2021 Year Ended February 1, 2020 Operating lease cost SG&A Expenses $ 40,538 $ 43,824 $ 47,482 Variable lease cost SG&A Expenses 1,354 1,340 3,434 Total lease cost $ 41,892 $ 45,164 $ 50,916 During Fiscal Year 2020, the Company reduced the net carrying value of right-of-use assets to their estimated fair value, which was determined using a discounted cash flows method. These impairment charges arose from the material adverse effect that COVID-19 had on our results of operations, particularly with our store fleet. The Company recognized non-cash impairment charges associated with right-of-use assets of $23.0 million during Fiscal Year 2020. There were no impairments recorded in Fiscal Year 2021. As a result of COVID-19 related temporary store closures, the Company withheld rent payments for all of its retail locations in April and May 2020 and for some of its retail locations in June 2020. The Company successfully negotiated commercially reasonable lease concessions with the landlords for substantially all of our leases by January 30, 2021, which include combinations of abated and deferred rent payments as well as term extensions. The Company is actively negotiating with the landlords of its other leases, and the withheld rent payments for such leases amounted to approximately $1.9 million as of January 30, 2021, which we have included in A ccrued expenses and other current liabilities on the consolidated balance sheet s . The Company did not anticipate any significant late payment penalties; therefore, we did not accrue any related expenses as of January 30, 202 1 . For the fiscal years ended January 29, 2022, January 30, 2021 and February 1, 2020, total common area maintenance expense was $14.6 million, $14.2 million and $14.4 million, respectively. For the fiscal years ended January 29, 2022 and January 30, 2021, the total cash paid for amounts included in the measurement of operating lease liabilities was $49.6 million and $40.1 million, respectively. The Company used an incremental borrowing rate on February 3, 2019, for operating leases that commenced prior to that date. The incremental borrowing rate is estimated based upon (1) the financial condition and credit rating of the Company and its peers, (2) the term of the lease, (3) the nature of the underlying asset, and (4) the relative economic environment. Lease Term and Discount Rate January 29, 2022 January 30, 2021 February 1, 2020 Weighted-average remaining lease term (in years) Operating leases 6.0 6.5 7.2 Weighted-average discount rate Operating leases 6.5 % 6.6 % 6.5 % Maturities of lease liabilities as of January 29, 2022 were as follows (in thousands): Fiscal Year Operating Leases ( 1) 2022 $ 39,113 2023 39,941 2024 35,359 2025 29,880 2026 25,964 Thereafter 43,027 Subtotal 213,284 Less: Imputed interest 37,800 Present value of lease liabilities $ 175,484 (1) There were no operating leases with legally binding minimum lease payments for leases signed but for which the Company has not taken possession.

Income Taxes

Income Taxes	12 Months Ended
	Jan. 29, 2022
Income Tax Disclosure [Abstract]
Income Taxes	14. Income Taxes The provision (benefit) for income taxes for the Fiscal Years 2021, 2020, and 2019 consists of the following (in thousands): For the Fiscal Year Ended January 29, 2022 For the Fiscal Year Ended January 30, 2021 For the Fiscal Year Ended February 1, 2020 Current U.S. Federal $ 9,790 $ (30,304 ) $ 5,636 State and local 1,359 (659 ) 2,165 Total current 11,149 (30,963 ) 7,801 Deferred tax benefit U.S. Federal (1,913 ) (13,922 ) (8,681 ) State and local (1,218 ) (3,277 ) (2,142 ) Total deferred tax benefit (3,131 ) (17,199 ) (10,823 ) Total income tax (benefit) provision $ 8,018 $ (48,162 ) $ (3,022 ) The effective tax rate for the fiscal year ended January 29, 2022 differs from the federal statutory rate of 21% primarily due to the nondeductible fair value adjustment of the warrants and the Priming Loan embedded derivative, the impact of executive compensation limitations, the impact of state and local income taxes and valuation allowance changes. A reconciliation of the federal statutory income tax rate of 21% to the Company’s effective tax rate is as follows for the periods presented: For the Fiscal Year Ended January 29, 2022 For the Fiscal Year Ended January 30, 2021 For the Fiscal Year Ended February 1, 2020 Federal statutory income tax rate 21.0 % 21.0 % 21.0 % State income taxes, net of federal tax effect (14.7 )% 4.9 % 0.3 % Fair market value of warrants and derivative (59.9 )% 0.0 % 0.0 % Disallowed officer compensation (6.0 )% 0.0 % 0.0 % Goodwill impairment 0.0 % (2.0 )% (19.1 )% Net operating loss CARES ACT benefit 0.3 % 5.7 % 0.0 % Valuation allowance 14.1 % (2.9 )% 0.0 % Nondeductible equity-based compensation expense 4.4 % (0.2 )% 0.1 % Charitable contributions 0.6 % 0.1 % 0.1 % Tax return to provision adjustments (0.2 )% 0.0 % 0.0 % Other 0.6 % (0.9 )% (0.1 )% Effective tax rate (39.8 )% 25.7 % 2.3 % The effective tax rate for the fiscal year ended January 29, 2022 differs from the federal statutory rate of 21% primarily due to the nondeductible fair value adjustment of the warrants and the Priming Loan embedded derivative, the impact of executive compensation limitations, the impact of state and local income taxes and valuation allowance changes. The components of deferred tax assets (liabilities) were as follows (in thousands): January 29, 2022 January 30, 2021 Deferred tax assets Accrued expenses $ 6,127 $ 7,984 State net operating loss carryforward 2,514 4,621 Start-up costs 472 539 Debt issuance costs 1,044 — Lease liabilities 45,724 58,768 Total deferred tax assets, gross 55,881 71,912 Less: Deferred tax valuation allowances (2,657 ) (5,472 ) Total deferred tax assets net of valuation allowances 53,224 66,440 Deferred tax liabilities Inventory (900 ) (1,930 ) Lease assets (33,976 ) (42,785 ) Fixed assets (8,466 ) (11,748 ) Intangible assets (19,976 ) (22,148 ) Debt issuance costs — (415 ) Prepaid expenses (610 ) (1,249 ) Total deferred tax liabilities (63,928 ) (80,275 ) Net deferred tax liabilities $ (10,704 ) $ (13,835 ) Deferred tax assets and deferred tax liabilities are recognized based on temporary differences between the financial reporting and tax bases of assets and liabilities using statutory rates. Management of the Company has evaluated the positive and negative evidence bearing upon the realizability of its deferred tax assets and concluded that it is more likely than not that the Company will not recognize part of the state deductible differences and net operating losses. Accordingly, a valuation allowance has been established against the Company’s state deferred tax assets of $2.7 million as of January 29, 2022 and $5.5 million as of January 30, 2021. The valuation allowance decreased by $2.8 million primarily as a result of the increase in net operating loss carryforward utilized in the current year. As of January 29, 2022, the Company does no t have a federal net operating loss carryforward. The Company does have $ million of state net operating loss and interest carryforward benefit, of which a majority expire at various dates between 2031-2041. The Company had no federal or state tax credit carryforwards as of January 29 , 2022 and January 30, 2021. The following table summarizes the changes in the Company’s unrecognized income tax benefits for Fiscal Years 2021, 2020 and 2019 (in thousands): For the Fiscal Year Ended January 29, 2022 For the Fiscal Year Ended January 30, 2021 For the Fiscal Year Ended February 1, 2020 Balance at the beginning of the period $ 336 $ — $ — Increases based on tax positions related to the current period — 336 — Increases for tax positions related to prior periods 63 — — Balance at the end of the period $ 399 $ 336 $ — The Company had gross unrecognized tax benefits of $0.4 million and $0.3 million as of January 29, 2022 and January 30, 2021, respectively. The Company did not have any unrecognized tax benefits as of February 1, 2020. The Company will recognize interest and penalties, if any, related to uncertain tax positions in income tax expense. As of January 29, 2022, no significant penalties or interest have b For federal and state income tax purposes, the Company’s tax years remain open under statute for Fiscal Year 2018 to present.

Earnings Per Share

Earnings Per Share	12 Months Ended
	Jan. 29, 2022
Earnings Per Share [Abstract]
Earnings Per Share	15. Earnings Per Share The following table summarizes the computation of basic and diluted net loss per common share for the Fiscal Years 2021, 2020 and 2019 and (in thousands, except share and per share data): For the Fiscal Year Ended January 29, 2022 For the Fiscal Year Ended January 30, 2021 For the Fiscal Year Ended February 1, 2020 Numerator Net loss attributable to common shareholders $ (28,143 ) $ (139,404 ) $ (128,567 ) Denominator Weighted average number of common shares outstanding 9,886,343 9,159,686 8,749,865 Assumed exercise of warrants 2,543,416 — — Weighted average common shares, basic and diluted 12,429,759 9,159,686 8,749,865 Net loss per common share, basic and diluted $ (2.26 ) $ (15.22 ) $ (14.69 ) Equity compensation awards are excluded from the diluted earnings per share calculation when their inclusion would have an antidilutive effect such as when the Company has a net loss for the reporting period, or 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. Accordingly, there were 700,207, 459,452 and 605,055 such awards excluded for the Fiscal Years 2021, 2020 and 2019, respectively. On November 4, 2020, the Company announced a 1-for-5 reverse stock split effective November 9, 2020. The Company’s shareholders received one share for every five shares held prior to the effective date. The Company adjusted the computations of basic and diluted EPS retroactively for all periods presented to reflect the change in capital structure. Warrants On May 31, 2021, and within the terms of the Priming Loan, the Company chose to issue 272,097 additional shares of Common Stock to the Priming Lenders with a value of approximately $5.2 million based upon the preceding 5-day volume weighted average share price rather than repay $4.9 million of principal. As a result of this choice and because of the antidilution provision under the warrant agreement, the penny warrants became exercisable into 3,820,748 shares of common stock for an aggregate exercise price of $186,000. During Fiscal Year 2021, the Company recognized approximately $2.8 million and $57.0 million of non-cash charges recorded within Fair value adjustments – derivative and Fair value adjustments – warrants, respectively, in the condensed consolidated statements of operations and comprehensive income during the thirteen and twenty-six weeks ended July 31, 2021, respectively. Effective May 31, 2021, the remaining derivative and warrants liabilities totaling $78.2 million were reclassed to Additional paid-in capital because from that date they can only be settled by exercise of the warrants into common stock (i.e., cash is no longer a settlement option). Effective May 31, 2021 the warrants issued to the Subordinated Facility holders have been included in the denominator for basic and diluted EPS calculations as the exercise of the warrants is near certain because the exercise price is non substantive in relation to the fair value of the common shares to be issued upon exercise.

Equity-Based Compensation

Equity-Based Compensation	12 Months Ended
	Jan. 29, 2022
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Equity-Based Compensation	16. Equity-Based Compensation During Fiscal Year 2017, at the time of the Company’s IPO, the total issued unvested common interests under the Incentive Equity Plan (the “Plan”) were converted to 477,000 restricted share awards (“RSAs”) under the Plan. The RSAs granted employees of the Company are classified as equity awards and are generally subject to a five-year In conjunction with the IPO, on March 9, 2017, the Company established the J.Jill, Inc. Omnibus Equity Incentive Plan (the “2017 Plan”), which reserves common stock for issuance upon exercise of options, or in respect of granted awards. The 2017 Plan is administered by the Compensation Committee of the Board of Directors (the “Committee”). The Committee has the authority to determine the type, size and terms and conditions of awards to be granted and to grant such awards. During Fiscal Years 2021, 2020 and 2019, the Committee granted RSUs under the 2017 Plan, which vest 25% each year, over four years from the grant date. The grant-date fair value of RSUs is recognized as expense on a straight-line basis over the requisite service period, which is generally the vesting period. The fair market value of RSUs is determined based on the market price of the Company’s shares on the date of the grant. The Committee approved employment inducement awards, granting 60,529 RSUs during Fiscal Year 2019 and 167,008 RSUs and 159,374 non-qualified stock options during Fiscal Year 2018. The following table summarizes restricted stock activity during Fiscal Years 2021, 2020 and 2019, inclusive of inducement awards: Number of Units Weighted- Average Grant Date Fair Value Unvested units outstanding at February 2, 2019 576,680 $ 16.05 Granted 486,296 20.90 Vested (247,768 ) 20.40 Forfeited (326,136 ) 22.87 Unvested units outstanding at February 1, 2020 489,072 $ 12.74 Granted 168,421 2.75 Vested (188,764 ) 16.69 Forfeited (79,443 ) 16.94 Unvested units outstanding at January 30, 2021 389,286 $ 13.81 Granted 479,527 10.38 Vested (136,187 ) 14.37 Forfeited (58,289 ) 13.86 Unvested units outstanding at January 29, 2022 674,337 $ 11.27 As of January 29, 2022, there was $5.1 million of total unrecognized compensation expense related to unvested restricted stock, which is expected to be recognized over a weighted-average service period of 2.6 years. The weighted-average grant date fair value per share of restricted stock granted during Fiscal Years 2021, 2020 and 2019, was $10.38, $2.75, and $20.90, respectively. The total fair value of restricted stock vested during Fiscal Years 2021, 2020, and 2019 was $1.9 million, $3.2 million, and $5.1 million, respectively. The 2017 Plan has 989,453 shares of common stock reserved for issuance to awards granted by the Committee. As of January 29, 2022, there were an aggregate of 22,463 shares remaining for future issuance. During Fiscal Years 2018 and 2017, the Committee granted stock options under the 2017 Plan. Stock options are granted to purchase ordinary shares at prices as determined by the Committee, but in no event shall the exercise price be less than the fair market value of the common stock at the time of grant. Options generally vest in equal installments over a four-year The following table summarizes stock option activity during Fiscal Years 2021, 2020 and 2019, inclusive of inducement awards: Number of Units Weighted- Average Grant Date Fair Value Weighted- Average Exercise Price Weighted- Average Remaining Contractual Terms Aggregate- Intrinsic Value (1) (years) (thousands) Units outstanding at February 2, 2019 209,910 $ 15.65 $ 34.55 9.0 $ 749.1 Forfeited (189,019 ) 14.04 25.39 — — Options outstanding at February 1, 2020 20,891 $ 30.16 $ 59.85 7.3 $ — Forfeited (1,990 ) 30.16 59.85 — — Options outstanding at January 30, 2021 18,901 $ 30.15 $ 59.85 6.3 $ — Forfeited (249 ) $ 30.16 $ 59.85 — $ — Options outstanding at January 29, 2022 18,652 $ 30.15 $ 59.85 5.3 $ — Options exercisable at January 29, 2022 16,414 $ 30.15 $ 59.85 5.3 $ — (1) The intrinsic value is the amount by which the market price at the end of the period of the underlying share of stock exceeds the exercise price of the stock option. As of January 29, 2022, there was no unrecognized compensation cost related to stock options as all options were fully vested. There were no stock options granted during Fiscal Years 2021, 2020 and 2019. The Company historically had been a private company and lacked certain company-specific historical and implied volatility information when the stock options were granted. Therefore, the Company estimated its expected share volatility based on the historical volatility of a publicly traded group of peer companies. Due to the lack of relevant historical data, the simplified approach was used to determine the expected term of the options. The risk-free rate was determined by reference to the U.S. Treasury yield curve in effect at the time of grant of the award for time periods approximately equal to the expected term of the award. Expected dividend yield for options granted in Fiscal Year 2018 was based on the fact that the Company had not paid any cash dividends as of February 2, 2019. The fair values of options are estimated using the Black-Scholes option-pricing model with the following assumptions: February 2, 2019 Risk-free rate 2.14% Expected term (in years) 6.25 Expected volatility 41.81% Expected dividend yield 0.00% The Company established an Employee Stock Purchase Plan (the “Purchase Plan”) during Fiscal Year 2017, under which a maximum of 40,000 shares of common stock may be purchased by eligible employees as defined by the Purchase Plan. As of January 29, 2022 and January 30, 2021, there were 2,344 shares authorized and available for future issuance under the Purchase Plan. During Fiscal Year 2020, the Purchase Plan was suspended due to an inadequate number of authorized and available shares . The Purchase Plan remained suspended as of January 29, 2022. The Purchase Plan provides for one “purchase period” each year, commencing on January 1 of each year and continuing through December 31. Shares are purchased through an accumulation of payroll deductions (no more than 10% of compensation, as defined) for the number of whole shares determined by dividing the balance in the employee’s account on the last day of the purchase period by the purchase price per share for the stock determined under the Purchase Plan. The purchase price for shares is the lower of 85% of the fair market value of the common stock at the beginning of the purchase period, or 85% of such value at the end of the purchase period. The fair value of shares purchased under the Purchase Plan are estimated using the Black-Scholes option-pricing model with the following assumptions: February 1, 2020 February 2, 2019 Risk-free rate 1.59% 2.63% Expected term (in years) 1.00 1.00 Expected volatility 45.11% 42.54% Expected dividend yield 0.00% 0.00% The weighted average grant date fair value of the one-year option inherent in the Purchase Plan was approximately $1.90 and $8.70 during the Fiscal Years 2019 and 2018, respectively. During Fiscal Year 2019, the Company recognized $0.1 million of proceeds from 27,886 purchases of common stock through the Purchase Plan. Equity-based compensation expense for all award types of $2.6 million, $2.1 million and $4.6 million was recorded as a Selling, general and administrative expenses in the consolidated statements of operations and comprehensive income during the Fiscal Years 2021, 2020 and 2019, respectively. Special Dividend On March 6, 2019, the Company’s Board of Directors declared a special cash dividend (the “Special Dividend”) of $5.75 per share payable to shareholders of record as of March 19, 2019, of which $50.2 million was paid on April 1, 2019 to shareholders. In connection with the Special Dividend, pursuant to anti-dilution provisions in the 2017 Omnibus Equity Incentive Plan (the “2017 Plan”), the Company adjusted outstanding equity awards in order to prevent dilution of such awards. Accordingly, the Company adjusted the number of outstanding unvested restricted stock units (“RSUs”) as of the payment date of the dividend with an additional number of RSUs (“Dividend Equivalent Units” or “DEUs”) equal to the quotient obtained by dividing (x) (y)

Related Party Transactions

Related Party Transactions	12 Months Ended
	Jan. 29, 2022
Related Party Transactions [Abstract]
Related Party Transactions	17. Related Party Transactions On September 30, 2020, the Company entered into the Subordinated Facility, with a group of lenders that includes certain affiliates of TowerBrook and our Chairman of the board of directors. the Company issued penny warrants to the Subordinated Lenders. See Note 10, Debt, for a further discussion of the Subordinated Facility and penny warrants. During Fiscal Years 2021 and 2020, the Company incurred $2.0 million and $0.5 million, and $57.0 million and $4.2 million of Interest expense, net – related party and Fair value adjustment of warrants – related party, respectively, associated with the Subordinated Facility in the consolidated statements of operations and comprehensive income. The Company recorded $3.3 million of costs during Fiscal Year 2020 for professional fees of advisors to TowerBrook for services associated with the Transaction. The costs were included within F-34 During the Fiscal Years 2021, 2020 and 2019, the Company incurred an immaterial amount of other related party transactions.

Barter Arrangement

Barter Arrangement	12 Months Ended
	Jan. 29, 2022
Barter Arrangement [Abstract]
Barter Arrangement	18. Barter Arrangement The Company entered into a bartering arrangement with Evergreen Trading, a vendor, where the Company provided inventory in exchange for media credits. During Fiscal Year 2019, the Company exchanged inventory with a recorded value of $0.7 million for certain media credits valued at $2.0 million resulting in a gain of $1.3 million. The value of the media credits was recognized as revenue, with the corresponding asset included in Prepaid expenses and other current assets and Other assets on the accompanying consolidated balance sheets. The Company accounted for this barter transactions under ASC Topic No. 606 “Revenue from Contract with Customers.” Barter transactions with commercial substance are recorded at the estimated fair value of the products received. Revenue associated with barter transaction is recorded at the time of the exchange of the related assets. The Company had used a minimal amount of the media credits during Fiscal Year 2020 and after a review of the current plans for marketing and advertising, the Company decided to abandon the media credits and recorded a $1.9 million charge within Selling, general and administrative expenses in the consolidated statements of operations and comprehensive income for Fiscal Year 2020.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Jan. 29, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”). The Company’s fiscal year ends on the Saturday, in January or February, nearest the last day of January, resulting in an additional week of results every five or six years. The Fiscal Years 2021, 2020 and 2019 contained 52-weeks of operations. Certain prior year amounts have been restated to reflect the reverse stock split on November 9, 2020.
Assessment of Financial Condition	Assessment of Financial Condition In accordance with the Financial Accounting Standards Board (“FASB”) Accounting Standards Update (“ASU”) 2014-15, “Presentation of Financial Statements - Going Concern”, we are required to evaluate whether there are conditions or events that raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date of issuance of the financial statements. As discussed in our 2020 Annual Report, during Fiscal Year 2020 our revenues, results of operations, cash flows and financing arrangements were materially adversely impacted by the COVID-19 pandemic, and, accordingly, we concluded at the time that our liquidity and capital may not be sufficient to finance our continued operations for at least the next 12 months. However, as discussed below we have now concluded that substantial doubt about the Company’s ability to continue as a going concern within one year after the date of issuance of the financial statements no longer exists. In response to the impacts of COVID-19, we immediately took actions to improve our liquidity, capital resources and financial flexibility by restructuring our debt effective September 30, 2020, with an extended maturity and revised covenants. Since the debt restructuring, the Company has been in compliance with all debt covenants, made all scheduled principal repayments including a $25.0 million voluntary repayment on August 27, 2021, and effectively converted $78.2 million of debt to equity. Our primary sources of liquidity and capital resources are cash generated from operating activities and availability under our ABL Facility, which has a maturity of May 8, 2023. As of January 29, 2022, we had $36.0 million in cash and $22.6 million of total availability under our ABL Facility, we exceeded the $15.0 million liquidity covenant by $52.9 million, and our projections indicate continued compliance with the liquidity and other covenants. Additionally, we have filed our federal income tax return for Fiscal Year 2020 and received $17.5 million of a total expected refund in excess of approximately $25.0 million. The timing of the remaining expected refund is not known with certainty at this time. We also took significant actions to reduce expenses and maximize cash on hand. We also reduced capital spend in the business to focus on critical maintenance and strategic technical investments. As a result of these actions and improved economic conditions, the Company’s operating results, cash flows and liquidity continue to improve. Therefore, considering the improved general economic conditions, and our improved operating results, cash flows, liquidity, and projections into the foreseeable future, we have concluded that substantial doubt about the Company’s ability to continue as a going concern within one year after the date of issuance of the financial statements no longer exists. In accordance with FASB standards, this conclusion will be re-evaluated each quarter.
Use of Estimates	Use of Estimates The preparation of the consolidated financial statements in accordance with GAAP requires management to make estimates and judgments that affect reported amounts of assets, liabilities, shareholders’ equity, net sales and expenses, and the disclosure of contingent assets and liabilities. Significant estimates relied upon in preparing these consolidated financial statements include, but are not limited to, revenue recognition, including accounting for gift card breakage and estimated merchandise returns; estimating the value of inventory; impairment assessments for goodwill and other indefinite-lived intangible assets, and long-lived assets; and estimating equity-based compensation expense. As a result of COVID-19, the Company considered relevant impacts to its estimates related to merchandise returns reserve, estimating the fair value of inventory and inventory reserves; impairment assessments of goodwill, intangible assets, and other long-lived assets and there may be changes to those estimates in future periods. Actual results could differ from those estimates, and such differences could be material.
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the assets, liabilities and results of operations of the Company and its subsidiaries. All intercompany balances and transactions have been eliminated in the consolidated financial statements.
Supplemental Cash Flow Information	Supplemental Cash Flow Information The following table shows supplemental cash flow information (in millions): For the Fiscal Year Ended January 29, 2022 January 30, 2021 February 1, 2020 Supplemental cash flow information: Cash paid for interest $ 14,012 $ 14,207 $ 18,107 Cash paid for taxes $ 9,275 $ 20 $ 7,187 Cash received for income tax refunds $ 17,930 $ — $ — Noncash investing and financing activities: Reclass of warrant and derivative liabilities to equity (Note 8) $ — $ — $ — Capital expenditures financed with the ending balance in accounts payable and accrued expenses $ 83 $ 157 $ 1,334 Settlement of debt in exchange for shares (Note 10) $ 5,211 $ — $ — Exchange of priming loans for term loans $ — $ 228,623 $ — Noncash lender fees: Warrants issued for subordinated facility $ — $ 11,782 $ — Equity and embedded derivative issued for priming loans — 3,388 —
Segment Reporting	Segment Reporting The Company determined its operating segments on the same basis that it assesses performance and makes operating decisions. The Company’s operating segments consist of its Retail and Direct channels, which have been aggregated into one reportable segment. All of the Company’s identifiable assets are located in the United States, which is where the Company is domiciled. The Company does not have sales outside the United States, nor does any customer represent more than 10% of total revenues for any period presented.
Cash	Cash Cash includes cash on hand, demand deposits and all highly liquid investments with original maturities at the time of purchase of three months or less. Certain cash account balances exceed FDIC insured limits of $250,000 per account and, as a result, there is a concentration of credit risk related to amounts in excess of insurance limits. We monitor the financial stability of these financial institutions and believe that we are not exposed to any significant credit risk in cash. As of January 29, 2022 and January 30, 2021, the amount of cash held in bank accounts was $36.0 million and $4.4 million, respectively.
Accounts Receivable	Accounts Receivable The Company’s accounts receivable relate primarily to payments due from banks for credit and debit transactions for approximately 2 to 5 days of sales. These receivables do not bear interest. The Company occasionally sells inventory to liquidators, and if these sales occur near the end of a reporting period, they are also included in accounts receivable.
Inventories	Inventories Inventory consists of finished goods held for sale. Inventory is stated at the lower of cost or net realizable value. Cost is calculated using the weighted average method of accounting, and includes the cost to purchase merchandise from the Company’s manufacturers plus duties, tariffs, inbound freight and commissions. The net realizable value of the Company’s inventory is estimated based on historical experience, current and forecasted demand, and market conditions. The allowance for excess and obsolete inventory requires management to make assumptions and to apply judgment regarding a number of factors, including estimates applying past and projected sales performance to current inventory levels. As of January 29, 2022 and January 30, 2021, an inventory reserve of $1.8 million and $6.4 million has been recorded, respectively. The Company sells excess inventory in its stores, on-line at www.jjill.com Inventory from domestic suppliers is recorded when it is received at the distribution center. Inventory from foreign suppliers is recorded when goods are cleared for export on board the ship at the port of shipment.
Property and Equipment	Property and Equipment Property and equipment purchases are recorded at cost. Property and equipment is presented net of accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of the respective assets. Leasehold improvements are amortized over the shorter of the term of the related lease or the estimated useful lives of the improvements. Expenditures for repairs and maintenance are charged to expense as incurred. Expenditures for betterments and major improvements that significantly enhance the value and increase the estimated useful life of the asset are capitalized and depreciated over the new estimated useful life. The carrying amounts of assets sold or retired and the related accumulated depreciation are eliminated in the year of disposal, and any resulting gains or losses are included in the consolidated statements of operations and comprehensive income. Estimated useful lives of property and equipment asset categories are as follows: Furniture, fixtures and equipment 5-7 years Computer software and hardware 3-5 years Leasehold improvements Shorter of estimated useful life or lease term
Capitalized Interest	Capitalized Interest The cost of interest that is incurred in connection with ongoing construction projects is capitalized using a weighted average interest rate. These costs are included in property and equipment and amortized over the useful life of the related property or equipment.
Long-lived Assets	Long-lived Assets The carrying value of long-lived assets, including amortizable identifiable intangible assets, and asset groups are evaluated whenever events or changes in circumstances indicate that the carrying value may not be recoverable. Conditions that may indicate impairment include, but are not limited to, a significant decrease in the market price of an asset, a significant adverse change in the extent or manner in which an asset is being used or a significant decrease in its physical condition, and operating performance that demonstrates continuing cash flow losses associated with an asset or asset group. A potential impairment has occurred if the projected future undiscounted cash flows expected to result from the use and eventual disposition of the asset or asset group are less than the carrying value of the asset or asset group. The estimate of cash flows includes management’s assumptions of cash inflows and outflows directly resulting from the use of the asset in operation. If the carrying value exceeds the sum of the undiscounted cash flows, an impairment charge is recorded equal to the excess of the asset or asset group’s carrying value over its fair value. Fair value is measured based on a projected discounted cash flow model using a discount rate the Company believes is commensurate with the market participant rate . The fair value measurement includes the fair value of the right of use asset and will not be written down below the asset’s fair value. Any impairment charge would be recognized within operating expenses.
Goodwill and Indefinite-lived Intangible Assets	Goodwill and Indefinite-lived Intangible Assets Goodwill and indefinite-lived intangible assets are not amortized but are reviewed for impairment at least annually at fiscal year-end, or more frequently when events or changes in circumstances indicate that the carrying value may not be recoverable. Judgments regarding indicators of potential impairment are based on market conditions and operational performance of the business. At each fiscal year-end, the Company performs an impairment analysis of goodwill and indefinite-lived intangible assets. The Company may assess these assets for impairment initially using a qualitative approach to determine whether conditions exist to indicate that it is more likely than not that the fair value of a reporting unit is less than its carrying value. If management concludes, based on its assessment of relevant events, facts and circumstances that it is more likely than not that an impairment exists, then a quantitative analysis is performed to determine if there is any impairment. The Company may also elect to initially perform a quantitative analysis instead of starting with a qualitative approach. See Note 6 for additional information relating to Goodwill and Indefinite-lived intangible assets.
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 recognition guidance 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 current assets, and Accrued expenses and other current liabilities, respectively, in the consolidated balance sheets. 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 state 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 when the shipping and handling activities occur and will accrue those related costs. Shipping and handling costs are recorded in selling, general and administrative expenses.
Costs of Goods Sold	Costs of Goods Sold The Company’s costs of goods sold includes the direct costs of sold merchandise, which include customs, taxes, duties, commissions and inbound shipping costs, inventory shrinkage, and adjustments and reserves for excess, aged and obsolete inventory. Costs of goods sold does not include distribution center costs and allocations of indirect costs, such as occupancy, depreciation, amortization, or labor and benefits.
Advertising Costs	Advertising Costs The Company incurs costs to produce, print, and distribute its catalogs. Catalog costs are capitalized as incurred and expensed when the catalog is mailed to the customer (the first time the advertising occurs). Catalog advertising expenses were $14.9 million, $15.6 million, and $32.6 million for the Fiscal Years 2021, 2020 and 2019, respectively. The costs are included in Selling, general and administrative expenses in the consolidated statements of operations and comprehensive income. Other advertising costs are recorded as incurred. Other advertising costs recorded were $19.8 million, $16.2 million, and $26.3 million for the Fiscal Years 2021, 2020 and 2019, respectively. The costs are included in Selling, general and administrative expenses in the consolidated statements of operations and comprehensive income.
Operating Leases	Operating Leases The Company determines if an arrangement is a lease at inception. Lease agreements will typically exist with lease and non-lease components, which are generally accounted for separately. The Company recognizes operating lease liabilities equal to the present value of the lease payments and operating lease assets representing the right to use the underlying asset for the lease term. The lease expense for lease payments is recognized on a straight-line basis over the lease term. As the Company’s leases do not provide an implicit rate, the Company uses an incremental borrowing rate based on the information available at lease commencement in determining the present value of lease payments. The operating lease assets include any lease payments made prior to lease commencement and are reduced by any lease incentives. Under lease accounting guidance, for any new leases entered into, the Company assesses if it is reasonably certain to exercise lease options to extend or terminate the lease for inclusion (or exclusion) in the lease term when the Company measures the lease liability. The depreciable life of any assets and leasehold improvements are limited by the expected lease term. Certain of the Company’s retail operating leases include variable rental payments based on a percentage of retail sales over contractual levels. Variable rental payments are recognized in the consolidated statements of operations and comprehensive income in the period in which the obligation for those payments is incurred. If such variable operating leases arise that include incentives from landlords in the form of cash, the Company will record the full amount of the incentive when specific performance criteria are met as a deferred liability. The deferred liability is amortized into income as a reduction of rent expense over the term of the applicable lease, including options to extend if they are reasonably certain to be exercised. The Company recognized those liabilities to be amortized within a year as a current liability and those greater than a year as a long-term liability. For purposes of recognizing these incentives and rental expenses on a straight-line basis, the Company uses the date it obtains the legal right to use and control the lease asset to begin amortization, which is generally when the Company takes possession of the asset.
Debt Issuance Costs	Debt Issuance Costs The Company defers costs directly associated with acquiring third-party financing. Debt issuance costs are deferred and amortized using the effective interest rate method over the term of the related long-term debt agreement and the straight-line method for the revolving credit agreement. Debt issuance costs related to long-term debt are reflected as a direct deduction from the carrying amount of the debt on the Company’s balance sheet. From time-to-time the Company could make prepayments on the long-term debt and a portion of the debt issuance costs associated with the prepayment would be accelerated and expensed at that time.
Income Taxes	Income Taxes The Company accounts for income taxes using the asset and liability method and elected to be taxed as a C corporation. Under this method, deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial statement carrying values and their respective tax bases, using enacted tax rates expected to be applicable in the years in which the temporary differences are expected to reverse. Changes in deferred tax assets and liabilities are recorded in the provision for income taxes. The Company evaluates the realizability of its deferred tax assets and establishes a valuation allowance when it is more likely than not that all or a portion of the deferred tax assets will not be realized. Potential for recovery of deferred tax assets is evaluated by estimating the future taxable profits expected, scheduling of anticipated reversals of taxable temporary differences, and considering prudent and feasible tax planning strategies. The Company records liabilities for uncertain income tax positions based on a two-step process. The first step is recognition, where an individual tax position is evaluated as to whether it has a likelihood of greater than 50% of being sustained upon examination based on the technical merits of the position, including resolution of any related appeals or litigation processes. For tax positions that are currently estimated to have less than a 50% likelihood of being sustained, no tax benefit is recorded. For tax positions that have met the recognition threshold in the first step, the Company performs the second step of measuring the benefit to be recorded. The amount of the benefit that may be recognized is the largest amount that has a greater than 50% likelihood of being realized on ultimate settlement. The actual benefits ultimately realized may differ from the estimates. In future periods, changes in facts, circumstances and new information may require the Company to change the recognition and measurement estimates with regard to individual tax positions. Changes in recognition and measurement estimates are recorded in income tax expense and liability in the period in which such changes occur. Any interest or penalties incurred are recorded in Selling, general, and administrative expenses in the accompanying consolidated statements of operations and comprehensive income. The Company incurred immaterial amounts of interest expense and penalties related to income taxes for Fiscal Years 2021, 2020 and 2019.
Comprehensive Income	Comprehensive Income Comprehensive income is a measure of net income and all other changes in equity that result from transactions other than with equity holders and would normally be recorded in the consolidated statements of shareholders’ equity and the consolidated statements of comprehensive income. The Company’s management has determined that net income is the only component of the Company’s comprehensive income. Accordingly, there is no difference between net income and comprehensive income.
Equity-based Compensation	Equity-based Compensation The Company accounts for equity-based compensation for employees and directors by recognizing the fair value of equity-based compensation as an expense in the calculation of net income, based on the grant-date fair value. The Company recognizes equity-based compensation expense in the periods in which the employee or director is required to provide service, which is generally over the vesting period of the individual equity instruments. The fair value of the equity-based awards is determined using the Black-Scholes option pricing model or the stock price on the date of grant. All of the equity-based awards granted by the Company during the Fiscal Years, 2021, 2020 and 2019 were considered equity-classified awards and compensation expense for these awards was recognized in Selling, general, and administrative expenses in the consolidated statements of operations and comprehensive income. Forfeitures were recorded as they occurred.
Earnings Per Share	Earnings Per Share Basic net income per common share attributable to common shareholders is calculated by dividing net income attributable to common shareholders by the weighted average number of common shares outstanding for the period. Diluted net income per common share attributable to common shareholders is calculated by dividing net income attributable to common shareholders by the diluted weighted average number of common shares outstanding for the period. There were no potentially dilutive securities outstanding during Fiscal Years 2021, 2020 and 2019, because the Company incurred a Net loss in those fiscal years.
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. The Company receives royalty payments through its private label credit card agreement. The royalty payments are recognized as revenue when they are earned each month. Royalty payments recognized were $3.7 million, $3.3 million, and $5.6 million for the Fiscal Years 2021, 2020 and 2019, 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 Selling, general and administrative expenses in the accompanying consolidated statements of operations and comprehensive income. Reimbursements for costs of marketing programs of $1.3 million, $0.9 million, and $1.9 million were recognized in revenue in Fiscal Years 2021, 2020 and 2019, respectively. The credit card agreement provides a signing bonus to the Company, which is being recognized into revenue over the life of the agreement.
Employee Benefit Plan	Employee Benefit Plan The Company has a 401(k) retirement plan covering all eligible employees who meet certain age and employment requirements pursuant to Section 401(k) of the Internal Revenue Code. Subject to certain dollar limits, eligible employees may contribute a portion of their pretax annual compensation to the plan, on a tax-deferred basis. The plan operates on a calendar year basis. The Company may, at its discretion, make elective contributions of up to 50% of the first 6% of the gross salary of the employee, which vests over a five-year
Concentration of Credit Risks	Concentration of Credit Risks Financial instruments that potentially subject the Company to concentrations of credit risk principally consist of cash held in financial institutions and accounts receivable. The Company considers the credit risk associated with these financial instruments to be minimal. Cash is held by financial institutions with high credit ratings and the Company has not historically sustained any credit losses associated with its cash balances. The Company evaluates the credit risk associated with accounts receivable to determine if an allowance for doubtful accounts is necessary. As of January 29, 2022 and January 30, 2021, the Company determined that no allowance for estimated credit losses was necessary.
Recently Adopted Accounting Standards and Issued Accounting Pronouncements	Recently Adopted Accounting Standards The Company adopted ASU 2016-02- Leases (Topic 842) and related amendments, as of February 3, 2019, using the modified retrospective approach. The modified retrospective approach provides a method for recording existing leases at adoption with a cumulative adjustment to retained earnings. The Company elected the package of practical expedients which permits the Company to not reassess (1) whether any expired or existing contracts are or contain leases, (2) the lease classification for any expired or existing leases, and (3) any initial direct costs for any expired or existing leases as of the effective date. The Company applied a portfolio approach to effectively account for the operating lease liabilities and operating lease assets; the Company did not have financing leases. The Company excludes leases with an initial term of 12 months or less from the application of Topic 842. The Company did not elect the hindsight practical expedient; therefore, upon adoption, the Company used the remaining lease term of the current lease, option or extension. Adoption of the new standard resulted in the recording of operating lease assets and operating lease liabilities of $223.3 million and $250.5 million, respectively, on the Company’s consolidated balance sheets as of February 3, 2019. The difference between the approximate value of the operating lease assets and liabilities is attributable to deferred rent, lease incentives, leasehold interests and prepaid rent. There was no material impact on the Company’s consolidated statements of operations and comprehensive income or consolidated statements of cash flows. In June 2016, the FASB issued ASU 2016-13, “Financial Instruments - Credit Losses,” Topic 326, “Measurement of Credit Losses on Financial Instruments” (ASU 2016-13), subsequently amended by various standard updates. ASU 2016-13 replaces the incurred loss impairment methodology in current GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information when determining credit loss estimates. ASU 2016-13 also requires financial assets to be measured net of expected credit losses at the time of initial recognition. ASU 2019-10, issued in November 2019, delayed the effective date of ASU 2016-13. ASU 2016-13 is effective for a public company’s annual reporting periods beginning after December 15, 2019, and interim periods within those annual periods. The Company elected to early adopt ASU 2016-13 during Fiscal Year 2020. Given that a significant majority of revenue transactions are point of sale transactions whereby the Company does not extend credit to the customer, the adoption of this guidance did not have a significant impact on the Company’s consolidated financial statements. In August 2018, the FASB issued ASU 2018-13, “Fair Value Measurement (Topic 820): Disclosure Framework-Changes to the Disclosure Requirements for Fair Value Measurement.” This ASU eliminates, adds and modifies certain disclosure requirements for fair value measurements as part of its disclosure framework project. The standard is effective for all entities for financial statements issued for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. Early adoption is permitted. The Company elected to early adopt ASU 2018-13 during Fiscal Year 2020. The adoption of this guidance did not have a significant impact on the Company’s consolidated financial statements. In August 2018, the FASB issued ASU No. 2018-15, “Intangibles—Goodwill and Other—Internal-Use Software: Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement that is a Service Contract,” which will align the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. The Company adopted ASU 2018-15 in Fiscal Year 2020. The adoption of this guidance did not have a significant impact on the Company’s consolidated financial statements. Recently Issued Accounting Pronouncements In December 2019, the FASB issued ASU 2019-12, “Income Taxes (Topic 740) – Simplifying the Accounting for Income Taxes” . The pronouncement is effective for a public company’s annual reporting periods beginning after December 15, 2020, and interim periods within those annual periods. As an EGC, the Company has elected to adopt the pronouncement following the effective date for private companies beginning with annual reporting periods beginning after December 15, 2021, and interim periods within fiscal years beginning after December 15, 2022. The Company assessed the impacts of the standard and concluded that there was no material impact to the Company’s provision. The Company plans to adopt the pronouncement in Fiscal Year 2022. In March 2020, the FASB issued ASU No. 2020-04, “Reference Rate Reform” , which provides temporary optional guidance to companies impacted by the transition away from the London Interbank Offered Rate (“LIBOR”). The guidance provides certain expedients and exceptions to applying GAAP in order to lessen the potential accounting burden when contracts, hedging relationships, and other transactions that reference LIBOR as a benchmark rate are modified. The guidance is currently effective and may be applied prospectively at any point through December 31, 2022. The Company is assessing what impact this guidance will have on the Company’s consolidated financial statements.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Jan. 29, 2022
Accounting Policies [Abstract]
Summary of Supplemental Cash Flow Information	The following table shows supplemental cash flow information (in millions): For the Fiscal Year Ended January 29, 2022 January 30, 2021 February 1, 2020 Supplemental cash flow information: Cash paid for interest $ 14,012 $ 14,207 $ 18,107 Cash paid for taxes $ 9,275 $ 20 $ 7,187 Cash received for income tax refunds $ 17,930 $ — $ — Noncash investing and financing activities: Reclass of warrant and derivative liabilities to equity (Note 8) $ — $ — $ — Capital expenditures financed with the ending balance in accounts payable and accrued expenses $ 83 $ 157 $ 1,334 Settlement of debt in exchange for shares (Note 10) $ 5,211 $ — $ — Exchange of priming loans for term loans $ — $ 228,623 $ — Noncash lender fees: Warrants issued for subordinated facility $ — $ 11,782 $ — Equity and embedded derivative issued for priming loans — 3,388 —
Estimated Useful Lives of Property and Equipment Asset	Estimated useful lives of property and equipment asset categories are as follows: Furniture, fixtures and equipment 5-7 years Computer software and hardware 3-5 years Leasehold improvements Shorter of estimated useful life or lease term

Revenues (Tables)

Revenues (Tables)	12 Months Ended
	Jan. 29, 2022
Revenue From Contract With Customer [Abstract]
Schedule of Revenues Disaggregated by Revenue Source	The following table presents revenues disaggregated by revenue source (in thousands): Year Ended January 29, 2022 January 30, 2021 February 1, 2020 Retail $ 293,570 $ 147,420 $ 389,521 Direct 291,636 279,310 301,824 Net revenues $ 585,206 $ 426,730 $ 691,345
Schedule of Contract Liabilities	Total contract liabilities consisted of the following (in thousands): January 29, 2022 January 30, 2021 Contract liabilities: Signing bonus $ 224 $ 365 Unredeemed gift cards 7,410 6,818 Total contract liabilities (1) $ 7,634 $ 7,183 (1) The short-term portion of the signing bonus is included in Accrued expenses and other current liabilities on the Company’s condensed consolidated balance sheets. The long-term portion of the signing bonus is included in Other long-term liabilities on the Company’s condensed consolidated balance sheets.

Prepaid Expenses and Other Cu_2

Prepaid Expenses and Other Current Assets (Tables)	12 Months Ended
	Jan. 29, 2022
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Schedule of Prepaid Expenses and Other Current Assets	Prepaid expenses and other current assets include the following (in thousands): January 29, 2022 January 30, 2021 Prepaid rent $ 2,662 $ 2,638 Prepaid catalog costs 1,988 1,498 Prepaid store supplies 1,117 1,443 Returns reserve asset 4,175 3,990 Income tax receivable 10,342 28,014 Other prepaid expenses 4,652 4,837 Other current assets 520 615 Total prepaid expenses and other current assets $ 25,456 $ 43,035

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	12 Months Ended
	Jan. 29, 2022
Goodwill And Intangible Assets Disclosure [Abstract]
Schedule of Roll-Forward of Carrying Amount of Goodwill	The following table displays a rollforward of the carrying amount of goodwill from February 1, 2020 to January 29, 2022 (in thousands): Goodwill at February 1, 2020 $ 77,597 Impairment losses (first quarter) (17,900 ) Balance, January 30, 2021 59,697 Impairment losses — Balance, January 29, 2022 $ 59,697
Summary of Other Intangible Assets	A summary of other intangible assets as of January 29, 2022 and January 30, 2021 is as follows (in thousands): January 29, 2022 Weighted Average Useful Life (Years) Gross Accumulated Amortization Accumulated Impairment Carrying Amount Indefinite-lived: Trade name N/A $ 58,100 $ — $ 24,100 $ 34,000 Definite-lived: Customer relationships 13.2 134,200 84,869 2,620 46,711 Total intangible assets $ 192,300 $ 84,869 $ 26,720 $ 80,711 January 30, 2021 Weighted Average Useful Life (Years) Gross Accumulated Amortization Accumulated Impairment Carrying Amount Indefinite-lived: Trade name N/A $ 58,100 $ — $ 24,100 $ 34,000 Definite-lived: Customer relationships 13.2 134,200 76,604 2,620 54,976 Total intangible assets $ 192,300 $ 76,604 $ 26,720 $ 88,976
Summary of Estimated Useful Lives of Intangible Assets	The definite-lived intangible assets are amortized over the period the Company expects to receive the related economic benefit, which for customer lists is based upon estimated future net cash inflows. The estimated useful lives of intangible assets are as follows: Asset Amortization Method Estimated Useful Life Customer lists Pattern of economic benefit 9 - 16 years
Summary of Estimated Amortization Expense	The estimated amortization expense for each of the next five years and thereafter is as follows (in thousands): Fiscal Year Estimated Amortization Expense 2022 $ 7,523 2023 6,942 2024 5,231 2025 4,693 2026 4,556 Thereafter 17,766 Total $ 46,711

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Jan. 29, 2022
Property Plant And Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment at January 29, 2022 and January 30, 2021 consist of the following (in thousands): January 29, 2022 January 30, 2021 Leasehold improvements $ 102,205 $ 104,831 Furniture, fixtures and equipment 48,016 49,312 Computer hardware and software 56,226 54,934 Total property and equipment, gross 206,447 209,077 Accumulated depreciation (152,456 ) (136,093 ) 53,991 72,984 Construction in progress 3,338 922 Property and equipment, net $ 57,329 $ 73,906

Accrued Expenses and Other Cu_2

Accrued Expenses and Other Current Liabilities (Tables)	12 Months Ended
	Jan. 29, 2022
Payables And Accruals [Abstract]
Schedule of Accrued Expenses and Other Current Liabilities	Accrued expenses and other current liabilities include the following (in thousands): January 29, 2022 January 30, 2021 Accrued payroll and benefits $ 14,458 $ 6,115 Accrued returns reserve 11,003 10,676 Gift certificates redeemable 7,410 6,818 Accrued professional fees 1,463 1,399 Taxes, other than income taxes 2,475 2,362 Accrued occupancy 530 877 Other accrued employee costs 2,066 2,261 Other 9,448 13,346 Total accrued expenses and other current liabilities $ 48,853 $ 43,854
Schedule of Changes in Accrued Returns Reserve	The following table reflects the changes in the accrued returns reserve for the Fiscal Years 2021, 2020 and 2019 (in thousands): Accrued returns reserve Beginning of Period Charged to Expenses Deductions End of Period Fiscal Year Ended February 1, 2020 $ 10,849 $ 138,355 $ (136,382 ) 12,822 Fiscal Year Ended January 30, 2021 12,822 81,588 (83,734 ) 10,676 Fiscal Year Ended January 29, 2022 10,676 113,671 (113,344 ) 11,003

Debt (Tables)

Debt (Tables)	12 Months Ended
	Jan. 29, 2022
Debt Disclosure [Abstract]
Components of Outstanding Long term debt	The components of the Company’s outstanding long-term debt at January 29, 2022 and January 30, 2021 were as follows (in thousands): At January 29, 2022 Outstanding Balance Original Issuer Discount Capitalized Fees & Expenses Balance Sheet Existing Term Loan due 2022 $ 4,963 $ (10 ) $ — $ 4,953 Priming Term Loan due 2024 203,403 (1,356 ) (2,797 ) 199,250 Subordinated Term Loan due 2024 17,829 — (12,224 ) 5,605 Revolver due 2023 — — — — Totals 226,195 (1,366 ) (15,021 ) 209,808 Less: Current portion (7,692 ) — — (7,692 ) Net long-term debt $ 218,503 $ (1,366 ) $ (15,021 ) $ 202,116 At January 30, 2021 Outstanding Balance Original Issuer Discount Capitalized Fees & Expenses Balance Sheet Existing Term Loan due 2022 $ 5,007 $ (103 ) $ — $ 4,904 Priming Term Loan due 2024 229,773 (2,075 ) (4,402 ) 223,296 Subordinated Term Loan due 2024 15,666 — (12,355 ) 3,311 Revolver due 2023 11,146 — — 11,146 Totals 261,592 (2,178 ) (16,757 ) 242,657 Less: Current portion (13,945 ) — — (13,945 ) Net long-term debt $ 247,647 $ (2,178 ) $ (16,757 ) $ 228,712
Schedule of Minimum Future Principal Amounts Payable Under Outstanding Long-term Debt	As of January 29, 2022, minimum future principal amounts payable under the Company’s outstanding long-term debt are as follows (in thousands): Fiscal Year Term Loan Priming Loan Subordinated Facility Total 2022 $ 4,963 $ 2,739 $ — $ 7,702 2023 — 2,739 — 2,739 2024 — 197,925 15,000 212,925 $ 4,963 $ 203,403 $ 15,000 $ 223,366

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Jan. 29, 2022
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The following tables present the carrying value and fair value hierarchy for those assets and liabilities measured at fair value on a recurring basis as of January 29, 2022 and January 30, 2021, respectively (in thousands): January 29, 2022 Fair Value Carrying Value Level 1 Level 2 Level 3 Financial instruments not carried at fair value: Total debt $ 209,808 $ — $ 203,485 $ — Total financial instruments not carried at fair value $ 209,808 $ — $ 203,485 $ — January 30, 2021 Fair Value Carrying Value Level 1 Level 2 Level 3 Recurring fair value measurements: Warrants $ 15,997 $ — $ 15,997 $ — Derivative liability 2,436 — 2,436 — Total recurring fair value measurements $ 18,433 $ — $ 18,433 $ — Financial instruments not carried at fair value: Total debt $ 231,511 $ — $ 220,010 $ — Total financial instruments not carried at fair value $ 231,511 $ — $ 220,010 $ —

Operating Leases (Tables)

Operating Leases (Tables)	12 Months Ended
	Jan. 29, 2022
Leases [Abstract]
Components of Lease Expense	The components of lease expense were as follows (in thousands): Lease Cost Classification Year Ended January 29, 2022 Year Ended January 30, 2021 Year Ended February 1, 2020 Operating lease cost SG&A Expenses $ 40,538 $ 43,824 $ 47,482 Variable lease cost SG&A Expenses 1,354 1,340 3,434 Total lease cost $ 41,892 $ 45,164 $ 50,916
Schedule Of Lease Terms And Discount Rate	Lease Term and Discount Rate January 29, 2022 January 30, 2021 February 1, 2020 Weighted-average remaining lease term (in years) Operating leases 6.0 6.5 7.2 Weighted-average discount rate Operating leases 6.5 % 6.6 % 6.5 %
Schedule of Maturities of Lease Liabilities	Maturities of lease liabilities as of January 29, 2022 were as follows (in thousands): Fiscal Year Operating Leases ( 1) 2022 $ 39,113 2023 39,941 2024 35,359 2025 29,880 2026 25,964 Thereafter 43,027 Subtotal 213,284 Less: Imputed interest 37,800 Present value of lease liabilities $ 175,484

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Jan. 29, 2022
Income Tax Disclosure [Abstract]
Schedule of Provision (Benefit) for Income Taxes	The provision (benefit) for income taxes for the Fiscal Years 2021, 2020, and 2019 consists of the following (in thousands): For the Fiscal Year Ended January 29, 2022 For the Fiscal Year Ended January 30, 2021 For the Fiscal Year Ended February 1, 2020 Current U.S. Federal $ 9,790 $ (30,304 ) $ 5,636 State and local 1,359 (659 ) 2,165 Total current 11,149 (30,963 ) 7,801 Deferred tax benefit U.S. Federal (1,913 ) (13,922 ) (8,681 ) State and local (1,218 ) (3,277 ) (2,142 ) Total deferred tax benefit (3,131 ) (17,199 ) (10,823 ) Total income tax (benefit) provision $ 8,018 $ (48,162 ) $ (3,022 )
Schedule of Reconciliation of Statutory Federal Income Tax Rate	A reconciliation of the federal statutory income tax rate of 21% to the Company’s effective tax rate is as follows for the periods presented: For the Fiscal Year Ended January 29, 2022 For the Fiscal Year Ended January 30, 2021 For the Fiscal Year Ended February 1, 2020 Federal statutory income tax rate 21.0 % 21.0 % 21.0 % State income taxes, net of federal tax effect (14.7 )% 4.9 % 0.3 % Fair market value of warrants and derivative (59.9 )% 0.0 % 0.0 % Disallowed officer compensation (6.0 )% 0.0 % 0.0 % Goodwill impairment 0.0 % (2.0 )% (19.1 )% Net operating loss CARES ACT benefit 0.3 % 5.7 % 0.0 % Valuation allowance 14.1 % (2.9 )% 0.0 % Nondeductible equity-based compensation expense 4.4 % (0.2 )% 0.1 % Charitable contributions 0.6 % 0.1 % 0.1 % Tax return to provision adjustments (0.2 )% 0.0 % 0.0 % Other 0.6 % (0.9 )% (0.1 )% Effective tax rate (39.8 )% 25.7 % 2.3 %
Components of Deferred Income Tax Assets and (Liabilities)	The components of deferred tax assets (liabilities) were as follows (in thousands): January 29, 2022 January 30, 2021 Deferred tax assets Accrued expenses $ 6,127 $ 7,984 State net operating loss carryforward 2,514 4,621 Start-up costs 472 539 Debt issuance costs 1,044 — Lease liabilities 45,724 58,768 Total deferred tax assets, gross 55,881 71,912 Less: Deferred tax valuation allowances (2,657 ) (5,472 ) Total deferred tax assets net of valuation allowances 53,224 66,440 Deferred tax liabilities Inventory (900 ) (1,930 ) Lease assets (33,976 ) (42,785 ) Fixed assets (8,466 ) (11,748 ) Intangible assets (19,976 ) (22,148 ) Debt issuance costs — (415 ) Prepaid expenses (610 ) (1,249 ) Total deferred tax liabilities (63,928 ) (80,275 ) Net deferred tax liabilities $ (10,704 ) $ (13,835 )
Summary of Changes in Unrecognized Income Tax Benefits	The following table summarizes the changes in the Company’s unrecognized income tax benefits for Fiscal Years 2021, 2020 and 2019 (in thousands): For the Fiscal Year Ended January 29, 2022 For the Fiscal Year Ended January 30, 2021 For the Fiscal Year Ended February 1, 2020 Balance at the beginning of the period $ 336 $ — $ — Increases based on tax positions related to the current period — 336 — Increases for tax positions related to prior periods 63 — — Balance at the end of the period $ 399 $ 336 $ —

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Jan. 29, 2022
Earnings Per Share [Abstract]
Computation of Basic and Diluted Net Loss Per Common Share	The following table summarizes the computation of basic and diluted net loss per common share for the Fiscal Years 2021, 2020 and 2019 and (in thousands, except share and per share data): For the Fiscal Year Ended January 29, 2022 For the Fiscal Year Ended January 30, 2021 For the Fiscal Year Ended February 1, 2020 Numerator Net loss attributable to common shareholders $ (28,143 ) $ (139,404 ) $ (128,567 ) Denominator Weighted average number of common shares outstanding 9,886,343 9,159,686 8,749,865 Assumed exercise of warrants 2,543,416 — — Weighted average common shares, basic and diluted 12,429,759 9,159,686 8,749,865 Net loss per common share, basic and diluted $ (2.26 ) $ (15.22 ) $ (14.69 )

Equity-Based Compensation (Tabl

Equity-Based Compensation (Tables)	12 Months Ended
	Jan. 29, 2022
Summary of Restricted Stock Activity	The following table summarizes restricted stock activity during Fiscal Years 2021, 2020 and 2019, inclusive of inducement awards: Number of Units Weighted- Average Grant Date Fair Value Unvested units outstanding at February 2, 2019 576,680 $ 16.05 Granted 486,296 20.90 Vested (247,768 ) 20.40 Forfeited (326,136 ) 22.87 Unvested units outstanding at February 1, 2020 489,072 $ 12.74 Granted 168,421 2.75 Vested (188,764 ) 16.69 Forfeited (79,443 ) 16.94 Unvested units outstanding at January 30, 2021 389,286 $ 13.81 Granted 479,527 10.38 Vested (136,187 ) 14.37 Forfeited (58,289 ) 13.86 Unvested units outstanding at January 29, 2022 674,337 $ 11.27
Summary of Stock Option Activity	The following table summarizes stock option activity during Fiscal Years 2021, 2020 and 2019, inclusive of inducement awards: Number of Units Weighted- Average Grant Date Fair Value Weighted- Average Exercise Price Weighted- Average Remaining Contractual Terms Aggregate- Intrinsic Value (1) (years) (thousands) Units outstanding at February 2, 2019 209,910 $ 15.65 $ 34.55 9.0 $ 749.1 Forfeited (189,019 ) 14.04 25.39 — — Options outstanding at February 1, 2020 20,891 $ 30.16 $ 59.85 7.3 $ — Forfeited (1,990 ) 30.16 59.85 — — Options outstanding at January 30, 2021 18,901 $ 30.15 $ 59.85 6.3 $ — Forfeited (249 ) $ 30.16 $ 59.85 — $ — Options outstanding at January 29, 2022 18,652 $ 30.15 $ 59.85 5.3 $ — Options exercisable at January 29, 2022 16,414 $ 30.15 $ 59.85 5.3 $ — (1) The intrinsic value is the amount by which the market price at the end of the period of the underlying share of stock exceeds the exercise price of the stock option.
Fair Values Estimated Using Black-Scholes Option-Pricing Model	The fair values of options are estimated using the Black-Scholes option-pricing model with the following assumptions: February 2, 2019 Risk-free rate 2.14% Expected term (in years) 6.25 Expected volatility 41.81% Expected dividend yield 0.00%
Purchase Plan [Member]
Fair Values Estimated Using Black-Scholes Option-Pricing Model	The fair value of shares purchased under the Purchase Plan are estimated using the Black-Scholes option-pricing model with the following assumptions: February 1, 2020 February 2, 2019 Risk-free rate 1.59% 2.63% Expected term (in years) 1.00 1.00 Expected volatility 45.11% 42.54% Expected dividend yield 0.00% 0.00%

General - Additional Informatio

General - Additional Information (Detail)	Jan. 29, 2022Store
Minimum [Member]
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Number of stores	250

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Additional Information (Detail)	Aug. 27, 2021USD ($)	Jul. 31, 2021USD ($)	Jan. 30, 2021USD ($)	Jan. 29, 2022USD ($)SegmentCustomershares	Jan. 30, 2021USD ($)shares	Feb. 01, 2020USD ($)shares
Schedule Of Significant Accounting Policies [Line Items]
Voluntary principal payment	$ 25,000,000
Cash			$ 4,407,000	$ 35,957,000	$ 4,407,000
Number of reportable segments | Segment				1
Number of customers with more than 10% of revenues | Customer				0
Cash account balances exceed FDIC insured limits				$ 250,000
Inventory reserve			6,400,000	$ 1,800,000	$ 6,400,000
Dilutive securities outstanding | shares				0	0	0
Cost of goods and services sold		$ 1,500,000
(Loss) income of cost of goods and service sold after taxes		$ 1,100,000
Net sales				$ 585,206,000	$ 426,730,000	$ 691,345,000
Operating (loss) income				58,720,000	(164,118,000)	(112,018,000)
(Loss) income before provision for income taxes				(20,125,000)	(187,566,000)	(131,589,000)
Net income (loss)				$ (28,143,000)	(139,404,000)	(128,567,000)
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				$ 585,206,000	426,730,000	691,345,000
Employee benefit plan description of elective contributions				The Company may, at its discretion, make elective contributions of up to 50% of the first 6% of the gross salary of the employee, which vests over a five-year period.
Employee benefit plan elective contributions, vesting period				5 years
Discretionary contributions made by Company				$ 800,000	1,100,000	1,500,000
Allowance for doubtful accounts			0	0	0
Revision of Prior Period, Error Correction, Adjustment [Member]
Schedule Of Significant Accounting Policies [Line Items]
Net sales			4,900,000
Costs of goods sold			2,500,000
Operating (loss) income			2,400,000
(Loss) income before provision for income taxes			2,400,000
Net income (loss)			1,700,000
Royalty payments recognized as revenue			$ 4,900,000
Royalty [Member]
Schedule Of Significant Accounting Policies [Line Items]
Net sales				3,700,000	3,300,000	5,600,000
Royalty payments recognized as revenue				3,700,000	3,300,000	5,600,000
Selling, General and Administrative Expenses [Member]
Schedule Of Significant Accounting Policies [Line Items]
Other advertising expense				19,800,000	16,200,000	26,300,000
Selling, General and Administrative Expenses [Member] | Catalog [Member]
Schedule Of Significant Accounting Policies [Line Items]
Advertising expenses				14,900,000	15,600,000	32,600,000
Operating Expenses [Member]
Schedule Of Significant Accounting Policies [Line Items]
Reimbursements for credit card marketing program				$ 1,300,000	$ 900,000	$ 1,900,000
Minimum [Member]
Schedule Of Significant Accounting Policies [Line Items]
Threshold period for third-party credit and debit transactions				2 days
Maximum [Member]
Schedule Of Significant Accounting Policies [Line Items]
Threshold period for third-party credit and debit transactions				5 days
ABL Facility [Member]
Schedule Of Significant Accounting Policies [Line Items]
Conversion of debt to equity				$ 78,200,000
Debt instrument, initial maturity date				May 8, 2023
Cash				$ 36,000,000
Total availability related to the facility				22,600,000
Total amount of liquidity covenant				52,900,000
Received / expected tax refund				17,500,000
ABL Facility [Member] | Minimum [Member]
Schedule Of Significant Accounting Policies [Line Items]
Line of credit facility, Liquidity covenant				15,000,000
Received / expected tax refund				$ 25,000,000

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Summary of Supplemental Cash Flow Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021	Feb. 01, 2020
Supplemental cash flow information:
Cash paid for interest	$ 14,012,000	$ 14,207,000	$ 18,107,000
Cash paid for taxes	9,275,000	20,000	7,187,000
Cash received for income tax refunds	17,930,000
Noncash investing and financing activities:
Reclass of warrant and derivative liabilities to equity (Note 8)	72,981
Capital expenditures financed with the ending balance in accounts payable and accrued expenses	83,000	157,000	$ 1,334,000
Settlement of debt in exchange for shares (Note 10)	$ 5,211,000
Exchange of priming loans for term loans		228,623,000
Noncash lender fees:
Warrants issued for subordinated facility		11,782,000
Equity and embedded derivative issued for priming loans		$ 3,388,000

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Estimated Useful Lives of Property and Equipment Asset (Detail)	12 Months Ended
	Jan. 29, 2022
Furniture, Fixtures and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	5 years
Furniture, Fixtures and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	7 years
Computer Software and Hardware [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	3 years
Computer Software and Hardware [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	5 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	Shorter of estimated useful life or lease term

Accounting Standards - Addition

Accounting Standards - Additional Information (Detail) - USD ($) $ in Thousands	Jan. 29, 2022	Jan. 30, 2021	Feb. 03, 2019
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Operating lease liabilities	$ 175,484
Operating lease assets, net	$ 130,744	$ 161,135
Accounting Standards Update 2016-02
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Operating lease liabilities			$ 250,500
Operating lease assets, net			$ 223,300

Revenues - Schedule of Revenues

Revenues - Schedule of Revenues Disaggregated by Revenue Source (Detail) - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021	Feb. 01, 2020
Disaggregation Of Revenue [Line Items]
Net revenues	$ 585,206	$ 426,730	$ 691,345
Retail [Member]
Disaggregation Of Revenue [Line Items]
Net revenues	293,570	147,420	389,521
Direct [Member]
Disaggregation Of Revenue [Line Items]
Net revenues	$ 291,636	$ 279,310	$ 301,824

Revenues - Schedule of Contract

Revenues - Schedule of Contract Liabilities (Detail) - USD ($) $ in Thousands	Jan. 29, 2022	Jan. 30, 2021
Contract liabilities:
Signing bonus	$ 224	$ 365
Unredeemed gift cards	7,410	6,818
Total contract liabilities	$ 7,634	$ 7,183

Revenues - Additional Informati

Revenues - Additional Information (Detail) $ in Millions	1 Months Ended	12 Months Ended
	Jul. 31, 2019USD ($)	Jan. 29, 2022USD ($)	Jan. 30, 2021USD ($)	Feb. 01, 2020USD ($)	Jan. 08, 2019Container
Disaggregation Of Revenue [Line Items]
Revenue recognized related to gift card redemptions and breakage		$ 10.6	$ 8.9	$ 12.8
Signing bonus		$ 0.2
Number of Containers | Container					2
Insurance claim settlement amount	$ 3.3
Selling, General and Administrative Expenses [Member]
Disaggregation Of Revenue [Line Items]
Proceeds from insurance claims				$ 2.4

Prepaid Expenses and Other Cu_3

Prepaid Expenses and Other Current Assets - Schedule of Prepaid Expenses and Other Current Assets (Detail) - USD ($) $ in Thousands	Jan. 29, 2022	Jan. 30, 2021
Prepaid Expense And Other Assets Current [Abstract]
Prepaid rent	$ 2,662	$ 2,638
Prepaid catalog costs	1,988	1,498
Prepaid store supplies	1,117	1,443
Returns reserve asset	4,175	3,990
Income tax receivable	10,342	28,014
Other prepaid expenses	4,652	4,837
Other current assets	520	615
Total prepaid expenses and other current assets	$ 25,456	$ 43,035

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended						12 Months Ended
	Jan. 30, 2021	Oct. 31, 2020	Aug. 01, 2020	May 02, 2020	Feb. 01, 2020	Aug. 03, 2019	Jan. 29, 2022	Jan. 30, 2021	Feb. 01, 2020	Jan. 30, 2022
Goodwill And Other Intangible Assets [Line Items]
Goodwill	$ 59,697						$ 59,697	$ 59,697
Accumulated goodwill impairment losses										$ 137,300
Impairment of goodwill	$ 0	$ 0	$ 0	$ 17,900	$ 31,000	$ 88,400	0	17,900	$ 119,428
Impairment of other intangible assets							0
Impairment of intangible assets								14,620	12,100
Amortization expense for intangible assets							$ 8,300	$ 9,200	$ 11,300
Minimum [Member]
Goodwill And Other Intangible Assets [Line Items]
Cash flow assumption period for analysis	5 years
Weighted average fair value of goodwill and intangible assets	21.50%
Royalty rate to estimate available returns	0.25%
Maximum [Member]
Goodwill And Other Intangible Assets [Line Items]
Cash flow assumption period for analysis	10 years
Weighted average fair value of goodwill and intangible assets	34.00%
Royalty rate to estimate available returns	4.00%
Trade Name [Member]
Goodwill And Other Intangible Assets [Line Items]
Impairment of intangible assets	$ 8,000	0	0	4,000	$ 5,100	$ 7,000
Customer Relationships [Member]
Goodwill And Other Intangible Assets [Line Items]
Impairment of intangible assets, finite-lived	$ 0	$ 0	$ 0	$ 2,600

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets - Schedule of Rollforward of Carrying Amount of Goodwill (Details) - USD ($) $ in Thousands	3 Months Ended						12 Months Ended
	Jan. 30, 2021	Oct. 31, 2020	Aug. 01, 2020	May 02, 2020	Feb. 01, 2020	Aug. 03, 2019	Jan. 29, 2022	Jan. 30, 2021	Feb. 01, 2020
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill, Beginning Balance							$ 59,697	$ 77,597
Impairment losses	$ 0	$ 0	$ 0	$ (17,900)	$ (31,000)	$ (88,400)	0	(17,900)	$ (119,428)
Goodwill, Ending Balance	$ 59,697				$ 77,597		$ 59,697	$ 59,697	$ 77,597

Goodwill and Other Intangible_5

Goodwill and Other Intangible Assets - Summary of Other Intangible Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021
Schedule Of Finite And Indefinite Lived Intangible Assets [Line Items]
Definite-lived Intangible Assets, Accumulated Amortization	$ 84,869	$ 76,604
Definite-lived Intangible Assets, Accumulated Impairment	26,720	26,720
Definite-lived Intangible Assets, Carrying Amount	80,711	88,976
Total Intangible Assets, Gross	192,300	192,300
Trade Name [Member]
Schedule Of Finite And Indefinite Lived Intangible Assets [Line Items]
Indefinite-lived, Gross	58,100	58,100
Indefinite-lived, Accumulated Impairment	24,100	24,100
Indefinite-lived, Accumulated Impairment	$ 34,000	$ 34,000
Customer Relationships [Member]
Schedule Of Finite And Indefinite Lived Intangible Assets [Line Items]
Useful Life	13 years 2 months 12 days	13 years 2 months 12 days
Definite-lived Intangible Assets, Gross	$ 134,200	$ 134,200
Definite-lived Intangible Assets, Accumulated Amortization	84,869	76,604
Definite-lived Intangible Assets, Accumulated Impairment	2,620	2,620
Definite-lived Intangible Assets, Carrying Amount	$ 46,711	$ 54,976

Goodwill and Other Intangible_6

Goodwill and Other Intangible Assets - Summary of Estimated Useful Lives of Intangible Assets (Detail) - Customer Lists [Member]	12 Months Ended
	Jan. 29, 2022
Finite Lived Intangible Assets [Line Items]
Amortization Method	Pattern of economic benefit
Minimum [Member]
Finite Lived Intangible Assets [Line Items]
Estimated Useful Life	9 years
Maximum [Member]
Finite Lived Intangible Assets [Line Items]
Estimated Useful Life	16 years

Goodwill and Other Intangible_7

Goodwill and Other Intangible Assets - Summary of Estimated Amortization Expense (Detail) $ in Thousands	Jan. 29, 2022USD ($)
Fiscal Year Estimated Amortization Expense
2022	$ 7,523
2023	6,942
2024	5,231
2025	4,693
2026	4,556
Thereafter	17,766
Total	$ 46,711

Property and Equipment - Schedu

Property and Equipment - Schedule of Property and Equipment (Detail) - USD ($) $ in Thousands	Jan. 29, 2022	Jan. 30, 2021
Property, Plant and Equipment [Line Items]
Total property and equipment, gross	$ 206,447	$ 209,077
Accumulated depreciation	(152,456)	(136,093)
Property and equipment, excluding construction in progress	53,991	72,984
Construction in progress	3,338	922
Property and equipment, net	57,329	73,906
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment, gross	102,205	104,831
Furniture, Fixtures and Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment, gross	48,016	49,312
Computer Hardware and Software [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment, gross	$ 56,226	$ 54,934

Property and Equipment - Additi

Property and Equipment - Additional Information (Detail) - USD ($)	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021	Feb. 01, 2020
Property, Plant and Equipment [Line Items]
Capitalized software, subject to amortization on cost basis, included in property and equipment	$ 42,600,000	$ 40,800,000
Capitalized software, accumulated amortization	32,700,000	27,000,000
Internal use software costs capitalized	1,300,000	1,500,000	$ 1,300,000
Impairment of long-lived assets	0	33,777,000	2,325,000
Interest cost capitalized in connection with construction in progress	100,000	100,000	300,000
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Impairment of long-lived assets		10,800,000	300,000
Selling, General and Administrative Expenses [Member]
Property, Plant and Equipment [Line Items]
Total depreciation expense	$ 21,000,000	$ 24,500,000	$ 26,600,000

Accrued Expenses and Other Cu_3

Accrued Expenses and Other Current Liabilities - Schedule of Accrued Expenses and Other Current Liabilities (Detail) - USD ($) $ in Thousands	Jan. 29, 2022	Jan. 30, 2021	Feb. 01, 2020	Feb. 02, 2019
Payables And Accruals [Abstract]
Accrued payroll and benefits	$ 14,458	$ 6,115
Accrued returns reserve	11,003	10,676	$ 12,822	$ 10,849
Gift certificates redeemable	7,410	6,818
Accrued professional fees	1,463	1,399
Taxes, other than income taxes	2,475	2,362
Accrued occupancy	530	877
Other accrued employee costs	2,066	2,261
Other	9,448	13,346
Total accrued expenses and other current liabilities	$ 48,853	$ 43,854

Accrued Expenses and Other Cu_4

Accrued Expenses and Other Current Liabilities - Schedule of Changes in Accrued Returns Reserve (Detail) - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021	Feb. 01, 2020
Payables And Accruals [Abstract]
Accrued returns reserve, Beginning of Period	$ 10,676	$ 12,822	$ 10,849
Accrued returns reserve, Charged to Expenses	113,671	81,588	138,355
Accrued returns reserve, Deductions	(113,344)	(83,734)	(136,382)
Accrued returns reserve, End of Period	$ 11,003	$ 10,676	$ 12,822

Restructuring Costs - Additiona

Restructuring Costs - Additional Information (Detail) $ in Millions	3 Months Ended
	Aug. 03, 2019USD ($)
Selling, General and Administrative Expenses [Member] | 2019 Restructuring Plan [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring Charges	$ 1.6

Debt - Components of Outstandin

Debt - Components of Outstanding Long term debt (Detail) - USD ($) $ in Thousands	Jan. 29, 2022	Jan. 30, 2021
Debt Instrument [Line Items]
Outstanding Balance	$ 226,195	$ 261,592
Original Issuer Discount	(1,366)	(2,178)
Capitalized Fees & Expenses	(15,021)	(16,757)
Balance Sheet	209,808	242,657
Outstanding Balance, Current portion	(7,692)	(13,945)
Balance Sheet, Current portion	(7,692)	(13,945)
Outstanding Balance, Net long-term debt	218,503	247,647
Capitalized Fees & Expenses, Net long-term debt	(15,021)	(16,757)
Balance Sheet, Net long-term debt	202,116	228,712
Existing Term Loan due 2022 [Member]
Debt Instrument [Line Items]
Outstanding Balance	4,963	5,007
Original Issuer Discount	(10)	(103)
Balance Sheet	4,953	4,904
Subordinated Term Loan Due 2024 [Member]
Debt Instrument [Line Items]
Outstanding Balance	17,829	15,666
Capitalized Fees & Expenses	(12,224)	(12,355)
Balance Sheet	5,605	3,311
Revolver Due 2023 [Member]
Debt Instrument [Line Items]
Outstanding Balance		11,146
Balance Sheet		11,146
Secured Debt [Member] | Priming Term Loan Due 2024 [Member]
Debt Instrument [Line Items]
Outstanding Balance	203,403	229,773
Original Issuer Discount	(1,356)	(2,075)
Capitalized Fees & Expenses	(2,797)	(4,402)
Balance Sheet	$ 199,250	$ 223,296

Debt - Additional Information (

Debt - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021	Feb. 01, 2020	Sep. 30, 2020
Long Term Debt [Abstract]
Interest expense	$ 15.7	$ 15.5	$ 20.1	$ 2.5
Debt Issuance cost	$ 2.5	$ 2.3	$ 1.5

Debt - Term Loan (Detail)

Debt - Term Loan (Detail) - USD ($) $ in Thousands	May 27, 2016	May 08, 2015	Sep. 30, 2020	Jan. 29, 2022	May 08, 2022	Sep. 30, 2020	Jan. 30, 2021	Feb. 01, 2020	Feb. 02, 2019	Feb. 03, 2018
Debt Instrument [Line Items]
Debt instrument, basis spread rate				5.00%
Debt instrument, minimum LIBOR				1.00%
Debt instrument, additional basis spread rate				4.00%
Debt instrument, quarterly repayments						$ 700
Debt instrument, periodic payment term				quarterly
Debt instrument, periodic payment maturity date				May 8, 2022
Outstanding Balance				$ 226,195			$ 261,592
Debt instrument modification percentage			97.90%
Debt discount and issuance costs			$ 2,500	$ 15,700		$ 2,500	$ 15,500	$ 20,100
Forecast
Debt Instrument [Line Items]
Debt instrument, quarterly repayments					$ 15
Outstanding Balance					4,900
Debt discount and issuance costs					$ 55
Minimum [Member]
Debt Instrument [Line Items]
Debt instrument, effective percentage							6.00%		6.93%	6.78%
Maximum [Member]
Debt Instrument [Line Items]
Debt instrument, effective percentage							6.78%		7.75%	7.53%
Term Loan Credit Agreement [Member]
Debt Instrument [Line Items]
Debt instrument term		7 years
Debt instrument, face amount		$ 250,000
Amendment [Member]
Debt Instrument [Line Items]
Debt instrument, face amount	$ 40,000
Maximum percentage offer to repurchase existing term loans	100.00%
Existing Term Loan Offers Accepted Percentage	97.90%

Debt - Priming Loan (Detail)

Debt - Priming Loan (Detail) - USD ($) $ in Thousands	Aug. 30, 2021	Aug. 27, 2021	May 31, 2021	Nov. 04, 2020	Jan. 29, 2022	Jan. 30, 2021	Feb. 01, 2020
Debt Instrument [Line Items]
Debt instrument, periodic payment maturity date					May 8, 2022
Debt instrument, additional basis spread rate					4.00%
Debt instrument, basis spread rate					5.00%
Debt instrument, minimum LIBOR					1.00%
Debt instrument, periodic payment, principal					$ 25,000
Stockholders' equity, reverse stock split				1-for-5 reverse stock split
Repayments of debt					26,414	$ 2,799	$ 7,799
Priming Term Loan Credit Agreement [Member]
Debt Instrument [Line Items]
Debt instrument, face amount			$ 4,900		$ 203,400
Existing Term Loan Offers Accepted Percentage					97.90%
Debt Issuance Cost					$ 1,200
Debt instrument, interest rate description					the loans under the Priming Credit Agreement will bear interest at the Company’s election at: (1) Base Rate (as defined in the Priming Credit Agreement) plus 4.00% or (2) LIBOR plus 5.00%, with a minimum LIBOR per annum of 1.00%, with the interest payable on a quarterly basis.
Debt instrument, periodic payment maturity date					May 8, 2024
Debt instrument, minimum LIBOR					1.00%
Debt instrument, periodic payment, principal	$ 25,000
Debt instrument, financial covenant, description					The Priming Credit Agreement also has certain financial covenants, including (1) a minimum liquidity covenant that generally requires minimum liquidity on a weekly basis of $15.0 million, (2) a first lien net leverage ratio that requires compliance beginning in the fourth quarter of Fiscal Year 2021 with a net leverage ratio of 5:1, which reduces over time, and (3) limits on capital expenditures of $20.0 million annually. As of January 29, 2022 and January 30, 2021, the Company was in compliance with all financial covenants in effect
Minimum liquidity covenant amount					$ 15,000
Net leverage ratio					5
Limits on capital spending					$ 20,000
Reduction to the percentage of fully diluted shares calculated					656,717
Stockholders' equity, reverse stock split					1-for-5 stock split
Issuance of shares value			$ 5,200		$ 2,000
Repayments of debt					$ 4,900
Common shares issued to lenders			272,097
Debt Instrument repayment, Description					On May 31, 2021, and within the terms of the Priming Loan, the Company chose to issue 272,097 additional shares of Common Stock to the Priming Lenders with a value of approximately $5.2 million (based on the value of those shares as of close on that date).
Warrants and derivative liabilities					$ 1,400
Priming Term Loan Credit Agreement [Member] | Other Expense [Member]
Debt Instrument [Line Items]
Debt instrument fair value adjustment					$ 2,800	$ 1,000
Priming Term Loan Credit Agreement [Member] | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Debt instrument, additional basis spread rate					4.00%
Debt instrument, basis spread rate					5.00%
Priming Term Loan Credit Agreement [Member] | Principal Paydown [Member]
Debt Instrument [Line Items]
Debt instrument, periodic payment, principal		$ 25,000

Debt - Subordinated Facility (D

Debt - Subordinated Facility (Detail) - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2022	Sep. 30, 2020
Debt Instrument [Line Items]
Debt instrument, periodic payment maturity date	May 8, 2022
Debt instrument, additional basis spread rate	4.00%
Debt instrument, basis spread rate	5.00%
Debt instrument, minimum LIBOR	1.00%
Subordinated facility [member]
Debt Instrument [Line Items]
Debt instrument, face amount		$ 15,000
Debt instrument, interest rate description	Loans under the Subordinated Facility will bear interest at the Borrower’s election at (1) Base Rate (as defined in the Subordinated Facility) plus 11.00% or (2) LIBOR plus 12.00%, with a minimum LIBOR per annum of 1.00%.
Debt instrument, periodic payment maturity date	Nov. 8, 2024
Debt instrument, additional basis spread rate	11.00%
Debt instrument, financial covenant, description	The Subordinated Facility also has certain financial covenants, including (1) a minimum liquidity covenant that generally requires minimum liquidity on a weekly basis of $12.75 million, (2) a first lien net leverage ratio that requires compliance beginning in the fourth quarter of Fiscal Year 2021 with a net leverage ratio of 5.75:1, which reduces over time, and (3) limits on capital spending of $23.0 million annually. The difference between the carrying value of the subordinated facility debt and the principal amount was accreted over the term of the debt using the effective interest method.
Minimum liquidity covenant amount	$ 12,750
Net leverage ratio	5.75
Limits on capital spending	$ 23,000
Subordinated facility [member] | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Debt instrument, basis spread rate	12.00%
Debt instrument, minimum LIBOR	1.00%

Debt - Asset-Based Revolving Cr

Debt - Asset-Based Revolving Credit Agreement (Detail) - USD ($)	May 08, 2015	Aug. 31, 2015	Jan. 29, 2022	Jan. 30, 2021	Feb. 01, 2020	Jul. 01, 2016	Jan. 29, 2022
Debt Instrument [Line Items]
Debt instrument, basis spread rate			5.00%
Debt Issuance cost			$ 2,500,000	$ 2,300,000	$ 1,500,000
ABL Facility [Member]
Debt Instrument [Line Items]
Debt instrument term	5 years
Total availability related to the facility	$ 40,000,000
Debt instrument, initial maturity date	May 8, 2020
Debt instrument extended maturity date	May 8, 2023
Credit facility maximum borrowing, percentage of eligible credit card receivables	90.00%
Credit facility maximum borrowing, percentage of eligible accounts receivables	85.00%
Credit facility maximum borrowing, percentage lesser of eligible inventory	100.00%
Credit facility maximum borrowing, percentage lesser of eligible net orderly liquidation value of inventory	90.00%
Credit facility maximum borrowing, percentage lesser of eligible in-transit inventory	100.00%
Credit facility maximum borrowing, percentage lesser of eligible net orderly liquidation value of in-transit inventory	90.00%
Credit facility, frequency of payment and payment terms	the in-transit maximum amount (the in-transit maximum amount is not to exceed $9.5 million during the first and third calendar quarters and $7.0 million during the second and fourth calendar quarters)
Credit facility, interest rate description			Interest on each LIBOR loan is payable on the last day of each interest period and no more than quarterly, and interest on each Base Rate loan is payable in arrears on the last business day of April, July, October and January. For both LIBOR and Base Rate loans, interest is payable periodically upon repayment, conversion or maturity, with interest periods ranging between 30 to 180 days at the election of the Company, or 12 months with the consent of all lenders.
Credit facility commitment fee						0.375%
Credit facility commitment fee, each calendar quarter historical excess availability is greater than 50%							0.375%
Credit facility commitment fee, each calendar quarter historical excess availability is less than or equal 50%							0.25%
Credit facility commitment fee, minimum each calendar quarter historical excess availability							50.00%
Credit facility commitment fee, maximum each calendar quarter historical excess availability							50.00%
Credit Facility drawn or outstanding			$ 0	11,100,000			$ 0
Credit Facility available borrowing capacity			22,600,000	23,800,000			$ 22,600,000
Interest expense			400,000	800,000	0
Debt Issuance cost			0	$ 100,000	$ 200,000
ABL Facility [Member] | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Debt instrument, basis spread rate	1.00%	2.00%
ABL Facility [Member] | London Interbank Offered Rate (LIBOR) | Minimum [Member]
Debt Instrument [Line Items]
Debt instrument, basis spread rate							2.25%
ABL Facility [Member] | London Interbank Offered Rate (LIBOR) | Maximum [Member]
Debt Instrument [Line Items]
Debt instrument, basis spread rate							2.50%
ABL Facility [Member] | Federal Funds Effective Rate [Member]
Debt Instrument [Line Items]
Debt instrument, basis spread rate	0.50%
ABL Facility [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Debt instrument, basis spread rate	2.00%	1.00%
ABL Facility [Member] | Base Rate [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt instrument, basis spread rate							1.25%
ABL Facility [Member] | Base Rate [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt instrument, basis spread rate							1.50%
ABL Facility [Member] | 1st and 3rd Calendar Quarters [Member]
Debt Instrument [Line Items]
Credit facility maximum in-transit periodic payments	$ 9,500,000
Credit facility in-transit frequency of payments	quarters
ABL Facility [Member] | 2nd and 4th Calendar Quarters [Member]
Debt Instrument [Line Items]
Credit facility maximum in-transit periodic payments	$ 7,000,000
Credit facility in-transit frequency of payments	quarters
Asset Based Revolving Credit Agreement [Member]
Debt Instrument [Line Items]
Total availability related to the facility			$ 22,600,000				$ 22,600,000
Debt instrument, initial maturity date			May 8, 2023
Credit facility default interest surcharge	2.00%

Debt - Letters of Credit (Detai

Debt - Letters of Credit (Detail) - USD ($)	Aug. 30, 2021	Jan. 29, 2022	Jan. 30, 2021
Debt Instrument [Line Items]
Credit facility maximum borrowing capacity		$ 10,000,000
Debt instrument, periodic payment, principal		25,000,000
Cash from operations		25,000,000
Subordinated facility [member]
Debt Instrument [Line Items]
Payment of PIK interest		10,600,000
Priming Term Loan Credit Agreement [Member]
Debt Instrument [Line Items]
Payment of PIK interest		52,300,000
Debt instrument, periodic payment, principal	$ 25,000,000
Letter of Credit [Member]
Debt Instrument [Line Items]
Credit Facility drawn or outstanding		$ 4,500,000	$ 2,900,000
Credit facility initial term		1 year
Letters of credit automatically annually renewal period		1 year

Debt - Schedule of Minimum Futu

Debt - Schedule of Minimum Future Principal Amounts Payable Under Outstanding Long-term Debt (Detail) $ in Thousands	Jan. 29, 2022USD ($)
Debt Instrument [Line Items]
2022	$ 7,702
2023	2,739
2024	212,925
Total	223,366
Term Loan [Member]
Debt Instrument [Line Items]
2022	4,963
Total	4,963
Priming Term Loan Credit Agreement [Member]
Debt Instrument [Line Items]
2022	2,739
2023	2,739
2024	197,925
Total	203,403
Subordinated facility [member]
Debt Instrument [Line Items]
2024	15,000
Total	$ 15,000

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Jan. 29, 2022	Jan. 30, 2021
Carrying Value [Member]
Financial instruments not carried at fair value:
Total financial instruments not carried at fair value	$ 209,808	$ 231,511
Recurring fair value measurements:
Total recurring fair value measurements		18,433
Carrying Value [Member] | Debt [Member]
Financial instruments not carried at fair value:
Total financial instruments not carried at fair value	209,808	231,511
Carrying Value [Member] | Warrant [Member]
Recurring fair value measurements:
Total recurring fair value measurements		15,997
Carrying Value [Member] | Derivative [Member]
Recurring fair value measurements:
Total recurring fair value measurements		2,436
Level 2 [Member]
Financial instruments not carried at fair value:
Total financial instruments not carried at fair value	203,485	220,010
Recurring fair value measurements:
Total recurring fair value measurements		18,433
Level 2 [Member] | Debt [Member]
Financial instruments not carried at fair value:
Total financial instruments not carried at fair value	$ 203,485	220,010
Level 2 [Member] | Warrant [Member]
Recurring fair value measurements:
Total recurring fair value measurements		15,997
Level 2 [Member] | Derivative [Member]
Recurring fair value measurements:
Total recurring fair value measurements		$ 2,436

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Details) $ in Thousands	Feb. 01, 2020USD ($)
Fair Value Disclosures [Abstract]
Financial assets measured at fair value on recurring basis	$ 0
Financial liabilities measured at fair value on recurring basis	0
Fair value of debt	$ 200,500

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail)	12 Months Ended
	Jan. 29, 2022Supplier
Commitments And Contingencies [Line Items]
Other commitments, description	The Company enters into other cancelable and noncancelable commitments. Typically, these commitments are for less than one year in duration and are principally for the procurement of inventory. Preliminary commitments with the Company’s merchandise vendors are made approximately six months in advance of the planned receipt date.
Supplier One [Member]
Commitments And Contingencies [Line Items]
Number of suppliers	1
Supplier Two [Member]
Commitments And Contingencies [Line Items]
Number of suppliers	1
Supplier Concentration Risk [Member] | Supplier One [Member] | Purchases [Member]
Commitments And Contingencies [Line Items]
Concentration risk, percentage	11.70%
Supplier Concentration Risk [Member] | Supplier Two [Member] | Purchases [Member]
Commitments And Contingencies [Line Items]
Concentration risk, percentage	11.20%

Operating Leases - Additional I

Operating Leases - Additional Information (Detail) - USD ($)	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021	Feb. 01, 2020
Leases [Line Items]
Lessee, operating lease, option to extend	Some retail leases include one or more options to renew, with renewal terms that can extend the lease term from one to fifteen years. The Company’s distribution center has renewal terms that can extend the lease term up to twenty years.
Lessee, operating lease, existence of option to extend	true
Impairment of long-lived assets	$ 0	$ 33,777,000	$ 2,325,000
Withheld rent		1,900,000
Common area maintenance expense	14,600,000	14,200,000	$ 14,400,000
Operating leases, cash paid for amounts included in the measurement of operating lease liabilities	49,600,000	40,100,000
Accounting Standards Update 2016-02
Leases [Line Items]
Deferred rent payments	0
Tenant improvement incentive liability	1,000,000	1,200,000
Right-of-Use Asset [Member]
Leases [Line Items]
Impairment of long-lived assets	$ 0	$ 23,000,000
Minimum [Member] | Retail Stores [Member]
Leases [Line Items]
Lessee, operating lease, option to extend lease term	1 year
Maximum [Member] | Retail Stores [Member]
Leases [Line Items]
Lessee, operating lease, option to extend lease term	15 years
Maximum [Member] | Distribution Center [Member]
Leases [Line Items]
Lessee, operating lease, option to extend lease term	20 years

Operating Leases - Components o

Operating Leases - Components of Lease Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021	Feb. 01, 2020
Leases [Line Items]
Total lease cost	$ 41,892	$ 45,164	$ 50,916
Selling, General and Administrative Expenses [Member]
Leases [Line Items]
Operating lease cost	40,538	43,824	47,482
Variable lease cost	$ 1,354	$ 1,340	$ 3,434

Operating Leases - Schedule of

Operating Leases - Schedule of Lease Terms and Discount Rate (Detail)	Jan. 29, 2022	Jan. 30, 2021	Feb. 01, 2020
Leases [Abstract]
Weighted-average remaining lease term (in years), Operating leases	6 years	6 years 6 months	7 years 2 months 12 days
Weighted-average discount rate, Operating leases	6.50%	6.60%	6.50%

Operating Leases - Schedule o_2

Operating Leases - Schedule of Maturities of Lease Liabilities (Detail) $ in Thousands	Jan. 29, 2022USD ($)
Leases [Abstract]
2022	$ 39,113
2023	39,941
2024	35,359
2025	29,880
2026	25,964
Thereafter	43,027
Subtotal	213,284
Less: Imputed interest	37,800
Present value of lease liabilities	$ 175,484

Operating Leases - Schedule o_3

Operating Leases - Schedule of Maturities of Lease Liabilities (Parenthetical) (Detail) $ in Millions	12 Months Ended
	Jan. 29, 2022USD ($)
Leases [Abstract]
Minimum operating lease payments for leases signed but not taken possession	$ 0

Income Taxes - Schedule of Prov

Income Taxes - Schedule of Provision (Benefit) for Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021	Feb. 01, 2020
Current
U.S. Federal	$ 9,790	$ (30,304)	$ 5,636
State and local	1,359	(659)	2,165
Total current	11,149	(30,963)	7,801
Deferred tax benefit
U.S. Federal	(1,913)	(13,922)	(8,681)
State and local	(1,218)	(3,277)	(2,142)
Total deferred tax benefit	(3,131)	(17,199)	(10,823)
Total income tax (benefit) provision	$ 8,018	$ (48,162)	$ (3,022)

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021	Feb. 01, 2020
Operating Loss Carryforwards [Line Items]
U.S. Federal corporate income tax rate	21.00%	21.00%	21.00%
Valuation allowance, deferred tax assets	$ 2,657,000	$ 5,472,000
Decrease in valuation allowance	2,800,000
Unrecognized Tax Benefits	399,000	336,000	$ 0
Unrecognized tax benefits, income tax penalties and interest accrued	0
Federal [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	0
Tax credit carryforwards	0	0
State [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	3,200,000
Valuation allowance, deferred tax assets	2,700,000	5,500,000
Tax credit carryforwards	$ 0	$ 0

Income Taxes - Schedule of Reco

Income Taxes - Schedule of Reconciliation of Statutory Federal Income Tax Rate (Detail)	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021	Feb. 01, 2020
Income Tax Disclosure [Abstract]
Federal statutory income tax rate	21.00%	21.00%	21.00%
State income taxes, net of federal tax effect	(14.70%)	4.90%	0.30%
Fair market value of warrants and derivative	(59.90%)	0.00%	0.00%
Disallowed officer compensation	(6.00%)	0.00%	0.00%
Goodwill impairment	0.00%	(2.00%)	(19.10%)
Net operating loss CARES ACT benefit	0.30%	5.70%	0.00%
Valuation allowance	14.10%	(2.90%)	0.00%
Nondeductible equity-based compensation expense	4.40%	(0.20%)	0.10%
Charitable contributions	0.60%	0.10%	0.10%
Tax return to provision adjustments	(0.20%)	0.00%	0.00%
Other	0.60%	(0.90%)	(0.10%)
Effective tax rate	(39.80%)	25.70%	2.30%

Income Taxes - Components of De

Income Taxes - Components of Deferred Income Tax Assets and (Liabilities) (Detail) - USD ($) $ in Thousands	Jan. 29, 2022	Jan. 30, 2021
Deferred tax assets
Accrued expenses	$ 6,127	$ 7,984
State net operating loss carryforward	2,514	4,621
Start-up costs	472	539
Debt issuance costs	1,044
Lease liabilities	45,724	58,768
Total deferred tax assets, gross	55,881	71,912
Less: Deferred tax valuation allowances	(2,657)	(5,472)
Total deferred tax assets net of valuation allowances	53,224	66,440
Deferred tax liabilities
Inventory	(900)	(1,930)
Lease assets	(33,976)	(42,785)
Fixed assets	(8,466)	(11,748)
Intangible assets	(19,976)	(22,148)
Debt issuance costs		(415)
Prepaid expenses	(610)	(1,249)
Total deferred tax liabilities	(63,928)	(80,275)
Net deferred tax liabilities	$ (10,704)	$ (13,835)

Income Taxes - Summary of Chang

Income Taxes - Summary of Changes in Unrecognized Income Tax Benefits (Detail) - USD ($)	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021
Income Tax Disclosure [Abstract]
Balance at the beginning of the period	$ 336,000	$ 0
Increases based on tax positions related to the current period		336,000
Increases for tax positions related to prior periods	63,000
Balance at the end of the period	$ 399,000	$ 336,000

Earnings Per Share - Computatio

Earnings Per Share - Computation of Basic and Diluted Net Loss Per Common Share Attributable to Common Shareholders (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021	Feb. 01, 2020
Numerator
Net loss attributable to common shareholders	$ (28,143)	$ (139,404)	$ (128,567)
Denominator
Weighted average number of common shares outstanding	9,886,343	9,159,686	8,749,865
Assumed exercise of warrants	2,543,416
Weighted average common shares, basic and diluted	12,429,759	9,159,686	8,749,865
Net loss per common share, basic and diluted	$ (2.26)	$ (15.22)	$ (14.69)

Earnings Per Share - Additional

Earnings Per Share - Additional Information (Detail) - USD ($) $ in Thousands	May 31, 2021	Nov. 04, 2020	Jan. 29, 2022	Jan. 30, 2021	Feb. 01, 2020
Antidilutive equity awards excluded from the computation of diluted earnings per share			700,207	459,452	605,055
Stockholders' equity, reverse stock split		1-for-5 reverse stock split
Effective date of reverse stock split		Nov. 9, 2020
Fair value adjustment of derivative			$ 2,775	$ 1,005
Fair value adjustment of warrants - related party			$ 56,984	$ 4,214
Priming Term Loan Credit Agreement [Member]
Stockholders' equity, reverse stock split			1-for-5 stock split
Common shares issued to lenders	272,097
Issuance of shares value	$ 5,200		$ 2,000
Debt instrument, face amount	$ 4,900		203,400
Conversion of warrants into common share	3,820,748
Warrants exercise price	$ 186,000
Fair value adjustment of derivative			2,800
Fair value adjustment of warrants - related party			$ 57,000
Warrant liabilities	$ 78,200

Equity-Based Compensation - Add

Equity-Based Compensation - Additional Information (Detail) $ / shares in Units, $ in Millions	Mar. 06, 2019$ / shares	Jan. 29, 2022USD ($)Period$ / sharesshares	Jan. 30, 2021USD ($)$ / sharesshares	Feb. 01, 2020USD ($)$ / sharesshares	Feb. 02, 2019$ / sharesshares	Feb. 03, 2018shares	Apr. 01, 2019USD ($)
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Dividend declared (in dollars per share) | $ / shares	$ 5.75			$ 5.75
Cash dividend paid | $							$ 50.2
Dividend declared, date	Mar. 6, 2019
Dividend payable, date	Apr. 1, 2019
Shareholders of record, date	Mar. 19, 2019
Common stock, shares authorized		50,000,000	50,000,000
Selling, General and Administrative Expenses [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Equity-based compensation expense | $		$ 2.6	$ 2.1	$ 4.6
Purchase Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Common shares authorized and available for future issuance		2,344	2,344
Number of purchase period | Period		1
Maximum compensation percentage		10.00%
Fair value of common stock purchase price percentage		85.00%
Weighted average grant date fair value of one year option | $ / shares				$ 1.90	$ 8.70
Proceeds from purchases of common stock | $				$ 0.1
Number of common stock purchases				27,886
Maximum [Member] | Purchase Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Common shares authorized and available for future issuance						40,000
Omnibus Equity Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares available for grant		22,463
Common stock reserved for issuance		989,453
Common stock, shares authorized		380,000
Topco [Member] | Incentive Equity Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares issued, restricted stock						477,000
Restricted Stock | Incentive Equity Plan | Employees [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting period		5 years
Restricted Stock | Omnibus Equity Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of units forfeited		0	661	33,754
Dividend declared (in dollars per share) | $ / shares		$ 5.75
Restricted Stock Units (RSUs) | Omnibus Equity Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting period		4 years
Vesting percentage		25.00%
Restricted Stock Units (RSUs) | Employment Inducement Award [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares available for grant				60,529	167,008
Non-qualified Stock Options [Member] | Employment Inducement Award [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares available for grant					159,374
RSA and RSU [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of units forfeited		58,289	79,443	326,136
Total unrecognized compensation expense | $		$ 5.1
Total unrecognized compensation expense to be recognized, weighted average service period		2 years 7 months 6 days
Weighted-average grant date fair value | $ / shares		$ 10.38	$ 2.75	$ 20.90
Total fair value of restricted stock vested | $		$ 1.9	$ 3.2	$ 5.1
Stock Options [Member] | Omnibus Equity Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting period		4 years
Total unrecognized compensation expense | $		$ 0
Number of units, granted		0	0	0
Stock Options [Member] | Omnibus Equity Incentive Plan | Maximum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Award expiration period		10 years

Equity-Based Compensation - Sum

Equity-Based Compensation - Summary of Restricted Stock Activity (Detail) - RSA and RSU [Member] - $ / shares	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021	Feb. 01, 2020
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Units, Beginning Balance	389,286	489,072	576,680
Number of Units, Granted	479,527	168,421	486,296
Number of Units, Vested	(136,187)	(188,764)	(247,768)
Number of Units, Forfeited	(58,289)	(79,443)	(326,136)
Number of Units, Ending Balance	674,337	389,286	489,072
Weighted Average Grant Date Fair Value, Beginning Balance	$ 13.81	$ 12.74	$ 16.05
Weighted Average Grant Date Fair Value, Granted	10.38	2.75	20.90
Weighted Average Grant Date Fair Value, Vested	14.37	16.69	20.40
Weighted Average Grant Date Fair Value, Forfeited	13.86	16.94	22.87
Weighted Average Grant Date Fair Value, Ending Balance	$ 11.27	$ 13.81	$ 12.74

Equity-Based Compensation - S_2

Equity-Based Compensation - Summary of Stock Option Activity (Detail) - USD ($)		12 Months Ended
		Jan. 29, 2022	Jan. 30, 2021	Feb. 01, 2020	Feb. 02, 2019
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Number of Options outstanding, Beginning Balance		18,901	20,891	209,910
Number of Options, Forfeited		(249)	(1,990)	(189,019)
Number of Options outstanding, Ending Balance		18,652	18,901	20,891	209,910
Number of Options exercisable		16,414
Weighted-Average Grant Date Fair Value, Options outstanding, begining Balance		$ 30.15	$ 30.16	$ 15.65
Weighted-Average Grant Date Fair Value, Forfeited		30.16	30.16	14.04
Weighted-Average Grant Date Fair Value, Options outstanding, Ending Balance		30.15	30.15	30.16	$ 15.65
Weighted-Average Grant Date Fair Value, Options exercisable		30.15
Weighted-Average Exercise Price, Options outstanding, Beginning Balance		59.85	59.85	34.55
Weighted-Average Exercise Price, Forfeited		59.85	59.85	25.39
Weighted-Average Exercise Price, Options outstanding, Ending Balance		59.85	$ 59.85	$ 59.85	$ 34.55
Weighted-Average Exercise Price, Options exercisable		$ 59.85
Weighted-Average Remaining Contractual Terms, Options outstanding		5 years 3 months 18 days	6 years 3 months 18 days	7 years 3 months 18 days	9 years
Weighted-Average Remaining Contractual Terms, Options exercisable		5 years 3 months 18 days
Aggregate-Intrinsic Value, Options outstanding, Beginning Balance	[1]				$ 749,100
[1]	The intrinsic value is the amount by which the market price at the end of the period of the underlying share of stock exceeds the exercise price of the stock option.

Equity-Based Compensation - Fai

Equity-Based Compensation - Fair Values Estimated Using Black-Scholes Option-Pricing Model (Detail)	12 Months Ended
	Feb. 01, 2020	Feb. 02, 2019
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Risk-free rate		2.14%
Expected term (in years)		6 years 3 months
Expected volatility		41.81%
Expected dividend yield		0.00%
Purchase Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Risk-free rate	1.59%	2.63%
Expected term (in years)	1 year	1 year
Expected volatility	45.11%	42.54%
Expected dividend yield	0.00%	0.00%

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021
Related Party Transaction [Line Items]
Interest expense, net - related party	$ 2,029	$ 534
Fair value adjustment of warrants - related party	56,984	4,214
TowerBrook Capital Partners L.P [Member]
Related Party Transaction [Line Items]
Interest expense, net - related party	2,000	500
Fair value adjustment of warrants - related party	$ 57,000	4,200
Professional Fees for advisors		$ 3,300

Barter Arrangement - Additional

Barter Arrangement - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Jan. 30, 2021	Feb. 01, 2020
Selling, General and Administrative Expenses [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Media credit recorded as expense	$ 1.9
ASU 2014-09 [Member] | Advertising Barter Transactions [Member] | Evergreen Trading [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Transfer of inventory against media credit		$ 0.7
Media credit valued		2
Gain recorded upon shipment of inventory		$ 1.3