Claires Stores 10-K 14 Apr 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Jan. 28, 2017	Apr. 01, 2017	Jul. 30, 2016
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Jan. 28, 2017
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Trading Symbol	CLE
Entity Registrant Name	CLAIRES STORES INC
Entity Central Index Key	34,115
Current Fiscal Year End Date	--01-28
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	No
Entity Voluntary Filers	Yes
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		100
Entity Public Float			$ 0

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jan. 28, 2017	Jan. 30, 2016
Current assets:
Cash and cash equivalents	$ 55,792	$ 18,871
Inventories	130,239	151,954
Prepaid expenses	14,642	15,676
Other current assets	25,270	26,254
Total current assets	225,943	212,755
Property and equipment:
Furniture, fixtures and equipment	218,804	245,954
Leasehold improvements	297,636	310,021
Total property and equipment, gross	516,440	555,975
Accumulated depreciation and amortization	(381,975)	(383,334)
Total property and equipment, net	134,465	172,641
Leased property under capital lease:
Land and building	18,055	18,055
Accumulated depreciation and amortization	(6,313)	(5,416)
Total leased property under capital lease	11,742	12,639
Goodwill	1,132,575	1,301,922
Intangible assets, net of accumulated amortization of $80,502 and $74,683, respectively	454,956	470,227
Other assets	40,525	43,371
Total other noncurrent assets	1,628,056	1,815,520
Total assets	2,000,206	2,213,555
Current liabilities:
Revolving credit facilities, net		41,059
Current portion of long-term debt, net	18,405
Trade accounts payable	69,731	73,133
Income taxes payable	6,083	6,165
Accrued interest payable	53,266	67,984
Accrued expenses and other current liabilities	87,146	85,225
Total current liabilities	234,631	273,566
Long-term debt, net	2,118,653	2,351,072
Revolving credit facility, net	3,925
Obligation under capital lease	16,388	16,712
Deferred tax liability	99,255	103,309
Deferred rent expense	34,300	36,144
Unfavorable lease obligations and other long-term liabilities	10,376	12,996
Total Non current liabilities	2,282,897	2,520,233
Commitments and contingencies
Stockholder's deficit:
Common stock par value $0.001 per share; authorized 1,000 shares;issued and outstanding 100 shares	0	0
Additional paid-in capital	630,496	618,831
Accumulated other comprehensive loss, net of tax	(51,881)	(49,239)
Accumulated deficit	(1,095,937)	(1,149,836)
Total stockholder's deficit	(517,322)	(580,244)
Total liabilities and stockholder's deficit	$ 2,000,206	$ 2,213,555

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Jan. 28, 2017	Jan. 30, 2016
Accumulated amortization on intangible assets	$ 80,502	$ 74,683
Common stock, par value	$ 0.001	$ 0.001
Common stock, share authorized	1,000	1,000
Common stock, share issued	100	100
Common stock, share outstanding	100	100

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands		3 Months Ended											12 Months Ended
		Jan. 28, 2017		Oct. 29, 2016		Jul. 30, 2016	Apr. 30, 2016	Jan. 30, 2016		Oct. 31, 2015	Aug. 01, 2015	May 02, 2015	Jan. 28, 2017		Jan. 30, 2016		Jan. 31, 2015
Net sales		$ 382,456		$ 312,041		$ 317,172	$ 299,647	$ 402,601		$ 332,677	$ 347,587	$ 319,995	$ 1,311,316		$ 1,402,860		$ 1,494,251
Cost of sales, occupancy and buying expenses (exclusive of depreciation and amortization shown separately below)													682,828		734,067		767,459
Gross profit		195,497		145,208		146,489	141,294	200,186		152,953	168,511	147,143	628,488		668,793		726,792
Other expenses:
Selling, general and administrative													458,184		473,755		505,488
Depreciation and amortization													55,508		60,604		73,583
Impairment of assets		39,347	[1]	142,271	[1]			155,102	[1]				181,618	[1]	155,102	[1]	135,157
Severance and transaction-related costs		628		205		125	1,573	921		200	420	407	2,531		1,948		8,236
Other income, net													(5,635)		(8,055)		(7,132)
Total other expenses													692,206		683,354		715,332
Operating income (loss)													(63,718)		(14,561)		11,460
Gain on early debt extinguishment	[2]	(1,670)		317,323									315,653
Interest expense, net		42,384		47,101		55,623	55,079	55,056		55,296	55,044	54,420	200,187		219,816		217,179
Income (loss) before income tax expense (benefit)													51,748		(234,377)		(205,719)
Income tax expense (benefit)		(1,263)		(749)		1,188	(1,327)	(2,158)		1,675	2,519	22	(2,151)		2,058		6,259
Net income (loss)		$ (25,844)		$ 150,578		$ (32,077)	$ (38,758)	$ (146,209)		$ (35,939)	$ (18,869)	$ (35,418)	53,899		(236,435)		(211,978)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments													67		(3,423)		(7,400)
Net gain (loss) on intra-entity foreign currency transactions, net of tax expense (benefit) of $9, $658 and $(726)													(2,709)		(8,118)		(29,189)
Other comprehensive loss													(2,642)		(11,541)		(36,589)
Comprehensive income (loss)													$ 51,257		$ (247,976)		$ (248,567)
[1]	Represents an impairment charge relating to goodwill, tradenames and long-lived assets. See Note 4 - Impairment Charges for detail of impairment charges.
[2]	Represents gain (loss) on early debt extinguishment primarily related to the Exchange Offer. See Note 6- Debt for details.

CONSOLIDATED STATEMENTS OF OPE5

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Jan. 28, 2017	Jan. 30, 2016	Jan. 31, 2015
Tax related to net gain on intra-entity foreign currency transactions	$ 9	$ 658	$ (726)

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDER'S DEFICIT - USD ($) $ in Thousands	Total	Common stock	Additional paid-in capital	Accumulated other comprehensive loss, net	Accumulated deficit
Balance (in shares) at Feb. 01, 2014		100
Balance at Feb. 01, 2014	$ (83,033)		$ 619,499	$ (1,109)	$ (701,423)
Net income (loss)	(211,978)				(211,978)
Stock option benefit (expense)	(174)		(174)
Foreign currency translations adjustments	(7,400)			(7,400)
Net gain (loss) on intra-entity foreign currency transactions, net of tax expense (benefit)	(29,189)			(29,189)
Balance (in shares) at Jan. 31, 2015		100
Balance at Jan. 31, 2015	(331,774)		619,325	(37,698)	(913,401)
Net income (loss)	(236,435)				(236,435)
Stock option benefit (expense)	(494)		(494)
Foreign currency translations adjustments	(3,423)			(3,423)
Net gain (loss) on intra-entity foreign currency transactions, net of tax expense (benefit)	(8,118)			(8,118)
Balance (in shares) at Jan. 30, 2016		100
Balance at Jan. 30, 2016	(580,244)		618,831	(49,239)	(1,149,836)
Net income (loss)	53,899				53,899
Stock option benefit (expense)	115		115
Capital contribution from Parent	11,550		11,550
Foreign currency translations adjustments	67			67
Net gain (loss) on intra-entity foreign currency transactions, net of tax expense (benefit)	(2,709)			(2,709)
Balance (in shares) at Jan. 28, 2017		100
Balance at Jan. 28, 2017	$ (517,322)		$ 630,496	$ (51,881)	$ (1,095,937)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS $ in Thousands	12 Months Ended
	Jan. 28, 2017USD ($)		Jan. 30, 2016USD ($)		Jan. 31, 2015USD ($)
Cash flows from operating activities:
Net income (loss)	$ 53,899		$ (236,435)		$ (211,978)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation and amortization	55,508		60,604		73,583
Impairment of assets	181,618	[1]	155,102	[1]	135,157
Amortization of lease rights and other assets	2,970		3,651		3,888
Amortization of debt issuance costs	8,066		8,281		8,025
Accretion of debt premium	(2,735)		(2,512)		(2,308)
Non-cash pay-in-kind interest expense	9,156
Net unfavorable accretion of lease obligations	(254)		(326)		(510)
Loss on sale/retirement of property and equipment, net	665		946		272
Gain on early debt extinguishment	(315,653)	[2]
(Gain) loss on sale of intangible assets/lease rights	(303)		(2,475)		277
Stock compensation expense (benefit)	115		(494)		(174)
(Increase) decrease in:
Inventories	19,457		(9,574)		23,124
Prepaid expenses	(1,050)		608		(1,220)
Other assets	331		(300)		(2,562)
Increase (decrease) in:
Trade accounts payable	(3,212)		5,409		(3,232)
Income taxes payable	(537)		823		(2,471)
Accrued interest payable	5,356		(15)		(543)
Accrued expenses and other liabilities	385		(3,164)		2,490
Deferred income taxes	(4,316)		(4,891)		(5,187)
Deferred rent expense	(1,546)		3,552		4,439
Net cash (used in) provided by operating activities	7,920		(21,210)		21,070
Cash flows from investing activities:
Acquisition of property and equipment	(16,268)		(27,588)		(48,415)
Acquisition of intangible assets/lease rights	(109)		(927)		(569)
Proceeds from sales of intangible assets/lease rights	303		2,614
Net cash used in investing activities	(16,074)		(25,901)		(48,984)
Cash flows from financing activities:
Proceeds from revolving credit facilities	162,278		314,690		311,180
Payments on revolving credit facilities	(158,278)		(272,490)		(311,180)
Proceeds from term note	50,000
Repurchase of notes	(6,987)
Payment of debt issuance costs	(14,977)		(441)		(684)
Principal payments of capital lease	(242)		(170)		(108)
Capital contribution from Parent	11,550
Net cash provided by (used in) financing activities	43,344		41,589		(792)
Effect of foreign currency exchange rate changes on cash and cash equivalents	1,731		(2,993)		(2,251)
Net increase (decrease) in cash and cash equivalents	36,921		(8,515)		(30,957)
Cash and cash equivalents, at beginning of period	18,871		27,386		58,343
Cash and cash equivalents, at end of period	55,792		18,871		27,386
Restricted cash, at end of period					2,029
Cash and cash equivalents and restricted cash, at end of period	55,792		18,871		29,415
Supplemental disclosure of cash flow information:
Interest paid	179,954		213,907		211,787
Income taxes paid	$ 2,940		3,495		11,690
Non-cash investing activities:
Restricted cash in escrow			$ (2,029)		$ 2,497
[1]	Represents an impairment charge relating to goodwill, tradenames and long-lived assets. See Note 4 - Impairment Charges for detail of impairment charges.
[2]	Represents gain (loss) on early debt extinguishment primarily related to the Exchange Offer. See Note 6- Debt for details.

Nature of Operations and Acquis

Nature of Operations and Acquisition of Claire's Stores, Inc.	12 Months Ended
	Jan. 28, 2017
Nature of Operations and Acquisition of Claire's Stores, Inc.	1. NATURE OF OPERATIONS AND ACQUISITION OF CLAIRE’S STORES, INC. Nature of Operations Acquisition of Claire’s Stores, Inc. The purchase of the Company and the payment of the related fees and expenses were financed through the Company’s borrowings under a bank credit facility (the “Former Credit Facility”), the Company’s issuance of senior and senior subordinated notes (the “Merger Notes”), equity contributions by the Apollo Funds and cash on hand at the Company. At the time of the Acquisition, the Company did not have any material indebtedness. The closing of the Acquisition occurred simultaneously with: • the closing of the Company’s Former Credit Facility, consisting of a senior secured term loan facility (the “Former Term Loan”) and a revolving Credit Facility (the “Former Revolver”) of $1.65 billion; • the closing of the Company’s Merger Notes offering in the aggregate principal amount of $935.0 million; and • the equity investment by the Apollo Funds, collectively, of approximately $595.7 million. The aforementioned transactions, including the Acquisition, the incurrence of indebtedness pursuant to the Former Credit Facility and the Merger Notes and payment of costs related to these transactions, are collectively referred to as the “Transactions.” Claire’s Inc. is an entity that was formed in connection with the Transactions and prior to the Merger had no assets or liabilities other than the shares of Bauble Acquisition Sub, Inc. and its rights and obligations under and in connection with the merger agreement. As a result of the Merger, all of the Company’s issued and outstanding capital stock is owned by Claire’s Inc. The acquisition of Claire’s Stores, Inc. was accounted for as a business combination using the purchase method of accounting, whereby the purchase price was allocated to the assets and liabilities based on the estimated fair market values at the date of acquisition.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Jan. 28, 2017
Summary of Significant Accounting Policies	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation Fiscal Year Use of Estimates Cash and Cash Equivalents Inventories Prepaid Expenses January 28, January 30, Prepaid rent and occupancy $ 12,870 $ 13,714 Prepaid insurance 467 360 Other 1,305 1,602 Total prepaid expenses $ 14,642 $ 15,676 Other Current Assets January 28, January 30, Credit card receivables $ 6,013 $ 6,229 Franchise receivables 3,268 5,238 Store supplies 4,765 5,321 Income taxes receivable 3,826 3,604 Other 7,398 5,862 Total other current assets $ 25,270 $ 26,254 Property and Equipment Capital Leases Goodwill The Company performs a goodwill impairment test on an annual basis or more frequently when events or circumstances indicate that the carrying value of a reporting unit more likely than not exceeds its fair value. Recoverability of goodwill is evaluated, at the Company’s option, by first performing a qualitative assessment for any reporting unit for any period or by bypassing the qualitative assessment and proceeding directly to the first step of our two-step goodwill impairment test. If the Company determines, on the basis of qualitative factors, it is not more likely than not that the fair value of a reporting unit is less than the carrying value amount, then performing the two-step impairment test would be unnecessary. The first step of the two-step goodwill impairment test involves a comparison of the fair value of each of our reporting units with its carrying value. If a reporting unit’s carrying value exceeds its fair value, the second step is performed to measure the amount of impairment loss, if any. The second step of the two-step goodwill impairment test involves a comparison of the implied fair value and carrying value of that reporting unit’s goodwill. To the extent that a reporting unit’s carrying value exceeds the implied fair value of its goodwill, an impairment loss is recognized. See Note 4 – Impairment Charges for results of impairment testing and Note 5 – Goodwill and Other Intangible Assets, respectively, for more details. Intangible Assets Other Assets January 28, January 30, Initial direct costs of leases $ 12,277 $ 13,045 Prepaid lease payments 4,266 5,243 Deferred tax assets, non-current 3,357 3,218 Other 20,625 21,865 Total other assets $ 40,525 $ 43,371 The initial direct costs of leases and prepaid lease payments are amortized on a straight-line basis over the respective lease terms, typically ranging from four to 15 years. Impairment of Long-Lived Assets Accrued Expenses and Other Current Liabilities January 28, January 30, Compensation and benefits $ 28,400 $ 26,669 Gift cards and certificates 21,315 22,929 Sales and local taxes 12,315 14,134 Store rent 1,588 2,059 Other 23,528 19,434 Total accrued expenses and other current liabilities $ 87,146 $ 85,225 Revenue Recognition The Company accounts for the goods it sells to third parties under franchising and licensing agreements within “Net sales” and “Cost of sales, occupancy and buying expenses” in the Company’s Consolidated Statements of Operations and Comprehensive Income (Loss). The franchise fees the Company charges under the franchising agreements are reported in “Other income, net” in the Company’s Consolidated Statements of Operations and Comprehensive Income (Loss). Upon purchase of a gift card or gift certificate, a liability is established for the cash value. The liability is included in “Accrued expenses and other current liabilities.” Revenue from gift card and gift certificate sales is recognized at the time of redemption. Unredeemed gift card and gift certificate breakage income is recorded as a reduction of “Selling, general and administrative” expenses. The Company records breakage income when the probability of redemption, based upon historical redemption patterns, is remote. Cost of Sales Advertising Expenses Rent Expense Stock-Based Compensation Time-vested stock awards, including stock options and restricted stock, are accounted for at fair value at date of grant. The stock-based compensation expense is recorded on a straight-line basis over the requisite service period using the graded-vesting method for the entire award. Performance-based stock awards are accounted for at fair value at date of grant. The stock-based compensation expense was based upon the number of shares expected to be issued when it became probable that performance targets required to receive the awards would be achieved. Income Taxes Income Taxes, The Company is subject to tax audits in numerous jurisdictions, including the United States, individual states and localities, and internationally. Tax audits by their very nature are often complex and can require several years to complete. In the normal course of business, the Company is subject to challenges from the Internal Revenue Service (“IRS”) and other tax authorities regarding amounts of taxes due. These challenges may alter the timing or amount of taxable income or deductions, or the allocation of income among tax jurisdictions. In July 2006, the Financial Accounting Standards Board (“FASB”) issued guidance which clarifies the accounting for income taxes in the financial statements by prescribing a minimum probability recognition threshold and measurement process for recording uncertain tax positions taken or expected to be taken in a tax return. This guidance requires that the Company determine whether a tax position is more likely than not of being sustained upon audit based on the technical merits of the tax position. For tax positions that are at least more likely than not of being sustained upon audit, the Company recognizes the largest amount of the benefit that is more likely than not of being sustained. See Note 11 – Income Taxes for further information. Foreign Currency Translation Comprehensive Income (Loss) Fair Value Measurements Fair Value Measurement Disclosures, Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis The Company does not have any assets (liabilities) measured at fair value on a recurring basis. Non-Financial Assets Measured at Fair Value on a Non-Recurring Basis The Company’s non-financial assets, which include goodwill, intangible assets, and long-lived tangible assets, are not adjusted to fair value on a recurring basis. Fair value measures of non-financial assets are primarily used in the impairment analysis of these assets. Any resulting asset impairment would require that the non-financial asset be recorded at its fair value. The Company reviews goodwill and indefinite-lived intangible assets for impairment annually, during the fourth quarter of each fiscal year, or as circumstances indicate the possibility of impairment. The Company monitors the carrying value of definite-lived intangible assets and long-lived tangible assets for impairment whenever events or changes in circumstances indicate its carrying amount may not be recoverable. The following tables summarize the Company’s assets measured at fair value on a nonrecurring basis segregated among the appropriate levels within the fair value hierarchy (in thousands): Fair Value Measurements as of January 28, 2017 Using Carrying Value Quoted Prices in Significant Significant Impairment Goodwill $ 314,405 $ — $ — $ 145,058 $ 169,347 Intangible assets $ 406,000 (2) $ — $ — $ 397,000 (3) $ 9,000 Long-lived assets $ 52,737 $ — $ — $ 49,466 $ 3,271 (1) See Note 4 – Impairment Charges for discussion of the valuation techniques used to measure fair value, the description of the inputs and information used to develop those inputs. (2) Carrying value comprised of tradenames relating to North America and Europe, $257,000 and $149,000, respectively. (3) Fair Value comprised of tradenames relating to North America and Europe, $253,000 and $144,000, respectively. During Fiscal 2016, goodwill with a carrying value of $314.4 million was written down to its fair value of $145.1 million, resulting in an impairment charge of $169.3 million, which was included in “Impairment of assets” on the Consolidated Statement of Operations and Comprehensive Income (Loss). During Fiscal 2016, tradenames with a carrying value of $406.0 million were written down to their fair value of $397.0 million, resulting in an impairment charge of $9.0 million, which was included in “Impairment of assets” on the Consolidated Statement of Operations and Comprehensive Income (Loss). During Fiscal 2016, long-lived assets held and used with a carrying value of $52.7 million were written down to their fair value of $49.5 million, resulting in an impairment charge of $3.3 million, which was included in “Impairment of assets” on the Consolidated Statement of Operations and Comprehensive Income (Loss). For goodwill, see Note 4 – Impairment Charges and Note 5 – Goodwill and Other Intangible Assets. Fair Value Measurements as of January 30, 2016 Using Carrying Value Quoted Prices in Significant Other Observable Inputs (Level 2) Significant Impairment Intangible assets $ 435,069 (2) $ — $ — $ 406,000 (3) $ 29,069 (1) See Note 4 – Impairment Charges for discussion of the valuation techniques used to measure fair value, the description of the inputs and information used to develop those inputs. (2) Carrying value comprised of tradenames relating to North America and Europe, $274,000 and $161,069, respectively. (3) Fair Value comprised of tradenames relating to North America and Europe, $257,000 and $149,000, respectively. During Fiscal 2015, tradenames with a carrying value of $435.1 million were written down to their fair value of $406.0 million, resulting in an impairment charge of $29.0 million, which was included in “Impairment of assets” on the Consolidated Statement of Operations and Comprehensive Loss. For goodwill, see Note 4 – Impairment Charges and Note 5 – Goodwill and Other Intangible Assets. Fair Value Measurements as of January 31, 2015 Using Carrying Value Quoted Prices in Significant Significant Impairment Intangible assets $ 286,000 $ — $ — $ 274,000 $ 12,000 (1) See Note 4 – Impairment Charges for discussion of the valuation techniques used to measure fair value, the description of the inputs and information used to develop those inputs. During Fiscal 2014, tradenames with a carrying value of $286.0 million were written down to their fair value of $274.0 million, resulting in an impairment charge of $12.0 million, which was included in “Impairment of assets” on the Consolidated Statement of Operations and Comprehensive Income (Loss). For goodwill, see Note 4 – Impairment Charges and Note 5 – Goodwill and Other Intangible Assets. Financial Instruments Not Measured at Fair Value The Company’s financial instruments consist primarily of cash and cash equivalents, accounts receivable, current liabilities and long-term debt. Cash and cash equivalents, accounts receivable and current liabilities approximate fair market value due to the relatively short maturity of these financial instruments. The Company considers all investments with a maturity of three months or less when acquired to be cash equivalents. The Company’s cash equivalent instruments are valued using quoted market prices and are primarily U.S. Treasury securities. The revolving credit facilities approximate fair value due to the variable component of the interest rate. Excluding unamortized debt issuance costs, the estimated fair value of the Company’s long-term debt (including current portion) was approximately $1.09 billion as of January 28, 2017, compared to a carrying value of $2.15 billion at that date. Excluding unamortized debt issuance costs, the estimated fair value of the Company’s long-term debt was approximately $1.04 billion as of January 30, 2016, compared to a carrying value of $2.37 billion at that date. For publicly-traded debt, the fair value (estimated market value) is based on quoted market prices in less active markets. For non-publicly traded debt, fair value is estimated based on quoted prices for similar instruments. If measured at fair value in the financial statements, long-term debt excluding term loans would be classified as Level 2 in the fair value hierarchy, while term loans would be classified as Level 3 in the fair value hierarchy. Recent Accounting Pronouncements Simplifying the Test for Goodwill Impairment In October 2016, the FASB issued ASU 2016-16, Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory In August 26, 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the Emerging Issues Task Force) In March 2016, FASB issued ASU 2016-09, Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting, In March 2016, the FASB issued ASU 2016-04, Liabilities—Extinguishments of Liabilities (Subtopic 405-20), Recognition of Breakage for Certain Prepaid Stored-Value Products In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) In August 2014, the FASB issued ASU No. 2014-15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers Deferral of the Effective Date Principal versus Agent Considerations (Reporting Revenue Gross versus Net)

Supplemental Disclosure of Cash

Supplemental Disclosure of Cash Flow Information	12 Months Ended
	Jan. 28, 2017
Supplemental Disclosure of Cash Flow Information	3. SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION In connection with the Exchange offer consummated in September 2016, the Company extinguished debt with a carrying amount of $573.9 million, wrote-off accrued interest of $20.1 million that was forgiven in the debt exchanges, wrote-off unamortized debt issuance costs, including professional fees of $12.9 million, issued debt with a fair value at the time of the exchange of $177.9 million and recorded an adjustment to the carrying value of the remaining debt of $86.3 million representing all future interest payments on the Term Loans.

Impairment Charges

Impairment Charges	12 Months Ended
	Jan. 28, 2017
Impairment Charges	4. IMPAIRMENT CHARGES The Company recorded non-cash impairment charges for Fiscal 2016, Fiscal 2015 and Fiscal 2014 (in thousands): Fiscal 2016 Fiscal 2015 Fiscal 2014 Goodwill $ 169,347 $ 124,977 $ 123,157 Tradenames 9,000 29,069 12,000 Long-lived assets 3,271 1,056 — Total impairment charges $ 181,618 $ 155,102 $ 135,157 The Company’s principal indefinite-lived intangible assets, other than goodwill, include tradenames and lease rights which are not subject to amortization. Goodwill and other indefinite-lived intangible assets are tested for impairment annually or more frequently when events or circumstances indicate that the carrying value of a reporting unit more likely than not exceeds its fair value. The Company performs annual impairment tests during the fourth quarter of its fiscal year. The Company’s principal definite-lived intangible assets include franchise agreements and lease rights which are subject to amortization and leases that existed at date of acquisition with terms that were favorable to market at that date. Definite-lived intangible assets and long-lived assets are tested for impairment when events or circumstances indicate that the carrying value of the asset may not be recoverable. Declines in customer traffic at shopping malls, where many of our stores are located, and inventory imbalances have adversely affected our Fiscal 2016 results of operations. Generally, the Company tests assets for impairment annually as of the first day of the fourth quarter of its fiscal year. However, during the third quarter of Fiscal 2016, the Company considered the impact the economic conditions had on its business as an indicator under ASC Topic 350, Intangibles – Goodwill and Other The fair value of each reporting unit determined under step 1 of the goodwill impairment test was based on a three-fourths weighting of a discounted cash flow analysis using forward-looking projections of estimated future operating results and a one-fourth weighting of a guideline company methodology under the market approach using revenue and earnings before interest, taxes, depreciation and amortization (“EBITDA”) multiples. Management’s determination of the fair value of each reporting unit incorporates multiple assumptions, including future business growth, earnings projections and the weighted average cost of capital used for purposes of discounting. Decreases in business growth, decreases in earnings projections and increases in the weighted average cost of capital will all cause the fair value of the reporting unit to decrease. In Fiscal 2016, during testing under step 1, management determined the fair value of the Europe reporting unit was less than its carrying value. Accordingly, management performed step 2 of the test to determine the extent of the goodwill impairment and concluded the carrying value of the goodwill of the Europe reporting unit was impaired by $169.3 million. This resulted in the Company recording a non-cash impairment charge of $169.3 million in Fiscal 2016, which was included in “Impairment of assets” on the Company’s Consolidated Statements of Operations and Comprehensive Income (Loss). We recognized an impairment charge for goodwill of $125.0 million and $123.2 million in Fiscal 2015 and Fiscal 2014, respectively. The Company also performed similar impairment testing on its other indefinite lived intangible assets in Fiscal 2016, Fiscal 2015 and Fiscal 2014. The Company estimates the fair value of these intangible assets primarily utilizing a discounted cash flow model. The forecasted cash flows used in the model contain inherent uncertainties, including significant estimates and assumptions related to growth rates, royalty rates, margins and cost of capital. Changes in any of the assumptions utilized could affect the fair value of the intangible assets and result in an impairment. In Fiscal 2016, the Company determined that the tradenames intangible assets in its Europe reporting unit and its North America reporting unit were impaired by $5.0 million and $4.0 million, respectively. This resulted in the Company recording a non-cash impairment charge of $9.0 million in Fiscal 2016, which was included in “Impairment of assets” on the Company’s Consolidated Statements of Operations and Comprehensive Income (Loss). We recognized an impairment charge for intangible assets of $29.0 million and $12.0 million in Fiscal 2015 and Fiscal 2014, respectively. In Fiscal 2016, the Company determined that the leasehold improvements in its Europe reporting unit were impaired by $3.3 million. This resulted in the Company recording a non-cash impairment charge of $3.3 million in Fiscal 2016, which was included in “Impairment of assets” on the Company’s Consolidated Statements of Operations and Comprehensive Income (Loss). In Fiscal 2015, we recognized a $1.1 million impairment charge for long-lived assets and in Fiscal 2014, no impairment charge for intangible assets was recognized.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	12 Months Ended
	Jan. 28, 2017
Goodwill and Other Intangible Assets	5. GOODWILL AND OTHER INTANGIBLE ASSETS In connection with the Transactions, the Company recorded goodwill and other intangible assets at date of acquisition. The Company’s indefinite-lived intangible assets include tradenames and territory rights which are not subject to amortization. The Company’s principal definite-lived intangible assets include lease rights, franchise agreements and leases that existed at date of acquisition with terms that were favorable to market at that date. The changes in the carrying amount of goodwill during Fiscal 2016 and Fiscal 2015 by reporting unit are as follows (in thousands): North America Europe Total Balance as of January 28, 2017: Goodwill $ 1,415,651 $ 431,405 $ 1,847,056 Accumulated impairment losses (428,134 ) (286,347 ) (714,481 ) $ 987,517 $ 145,058 $ 1,132,575 North America Europe Total Balance as of January 30, 2016: Goodwill $ 1,415,651 $ 431,405 $ 1,847,056 Accumulated impairment losses (428,134 ) (117,000 ) (545,134 ) $ 987,517 $ 314,405 $ 1,301,922 The carrying amount and accumulated amortization of identifiable intangible assets as of January 28, 2017 and January 30, 2016 were (in thousands): January 28, 2017 January 30, 2016 Estimated Life in Years Gross Accumulated Gross Accumulated Intangible assets subject to amortization: Lease rights (1) Lease terms ranging from 8 to 15 $ 65,252 $ (16,961 ) $ 65,738 $ (14,524 ) Franchise agreements 4 to 9 40,738 (31,946 ) 40,738 (29,015 ) Favorable lease obligations 10 30,827 (30,724 ) 30,827 (30,375 ) Other 5 1,043 (871 ) 1,009 (769 ) Total intangible assets subject to amortization 137,860 (80,502 ) 138,312 (74,683 ) Indefinite-lived intangible assets: Indefinite-lived tradenames $ 396,998 $ — $ 405,998 $ — Indefinite-lived territory rights 600 — 600 — Total indefinite-lived intangible assets 397,598 — 406,598 — Total intangible assets $ 535,458 $ (80,502 ) $ 544,910 $ (74,683 ) (1) Amounts include lease rights not currently subject to amortization of $28,114 and $31,849 as of January 28, 2017 and January 30, 2016, respectively. For Fiscal 2016, Fiscal 2015 and Fiscal 2014, amortization expense of $5.7 million, $6.5 million and $7.5 million, respectively, was recognized by the Company. As discussed in Note 4 – Impairment Charges, the Company recognized impairment charges related to intangible assets of $9.0 million, $29.0 million and $12.0 million in Fiscal 2016, Fiscal 2015 and Fiscal 2014, respectively. Intangible Asset Acquisitions (in 000’s) Amortizable Weighted Average Lease rights: Fiscal 2016 $ 81 10.0 Fiscal 2015 687 10.0 Fiscal 2014 81 10.0 Other: Fiscal 2016 36 5.0 Fiscal 2015 43 5.0 Fiscal 2014 94 5.0 The weighted average amortization period of amortizable intangible assets acquired in Fiscal 2016 was 8.5 years. The remaining net amortization as of January 28, 2017 of identifiable intangible assets with finite lives by year is as follows (in thousands): Fiscal Year Amortization 2017 $ 5,157 2018 4,999 2019 4,936 2020 1,967 2021 1,784 Thereafter 10,403 Total $ 29,246

Debt

Debt	12 Months Ended
	Jan. 28, 2017
Debt	6. DEBT Debt as of January 28, 2017 and January 30, 2016 included the following components (in thousands): January 28, 2017 January 30, 2016 Current revolving credit facilities: U.S. senior secured revolving credit facility due 2019 $ — $ 42,200 Unamortized debt issuance cost — (1,141 ) Total current revolving credit facilities, net $ — $ 41,059 Current portion of long-term debt: 10.5% Senior subordinated notes due 2017 $ 18,420 $ — Unamortized debt issuance cost (15 ) — Total current portion of long-term debt, net $ 18,405 $ — Long-term debt: 10.5% Senior subordinated notes due 2017 $ — $ 259,612 Claire’s Gibraltar unsecured term loan due 2019 40,000 — Claire’s Gibraltar Intermediate secured term loan due 2019 50,000 — 9.0% Senior secured first lien notes due 2019 (1) 1,131,619 1,134,354 8.875% Senior secured second lien notes due 2019 222,300 450,000 6.125% Senior secured first lien notes due 2020 210,000 210,000 7.75% Senior notes due 2020 216,742 320,000 9.0% Claire’s Stores term loan due 2021 30,933 — 9.0% CLSIP term loan due 2021 100,525 — 9.0% Claire’s Gibraltar term loans due 2021 46,394 — Adjustment to carrying value 86,296 — Unamortized debt issuance cost (16,156 ) (22,894 ) Total long-term debt, net $ 2,118,653 $ 2,351,072 Revolving credit facility: U.S. asset based lending credit facility due 2019 $ 6,200 $ — Unamortized debt issuance cost (2,275 ) — Total revolving credit facility, net $ 3,925 $ — Obligation under capital lease (including current portion) $ 16,712 $ 16,954 (1) Amount includes unamortized premium of $6,619 and $9,354 as of January 28, 2017 and January 30, 2016, respectively. As of January 28, 2017, the Company’s capital lease obligation and debt maturities are as follows for each of the following fiscal years (in thousands): Capital Leases Debt 2017 $ 2,453 $ 34,075 2018 2,502 16,599 2019 2,552 1,460,655 2020 2,603 444,504 2021 2,655 196,977 Thereafter 22,463 — Total 35,228 $ 2,152,810 Imputed interest (18,516 ) Present value of minimum capital lease principal payments 16,712 Current portion 324 Long-term capital lease obligation $ 16,388 The Company’s interest expense, net for Fiscal 2016, Fiscal 2015 and Fiscal 2014 included the following components (in thousands): Fiscal 2016 Fiscal 2015 Fiscal 2014 U.S. senior secured revolving credit facility due 2019 $ 3,949 $ 5,038 $ 3,368 Europe unsecured revolving credit facility due 2017 1,198 646 308 10.5% Senior subordinated notes due 2017 18,330 27,268 27,193 Claire’s Gibraltar unsecured term loan due 2019 738 — — Claire’s Gibraltar Intermediate secured term loan due 2019 383 — — 9.0% Senior secured first lien notes due 2019 100,225 101,261 100,985 8.875% Senior secured second lien notes due 2019 31,911 39,948 39,838 6.125% Senior secured first lien notes due 2020 12,734 12,881 12,844 7.75% Senior notes due 2020 21,650 24,800 24,734 U.S. asset based lending credit facility due 2019 1,371 — — Capital lease obligation 2,173 2,179 2,203 Amortization of deferred debt issue costs 8,066 8,281 8,025 Accretion of debt premium (2,735 ) (2,512 ) (2,308 ) Other interest expense 222 57 25 Interest income (28 ) (31 ) (36 ) Interest expense, net $ 200,187 $ 219,816 $ 217,179 Deferred Issuance Costs Costs incurred to issue debt are deferred and amortized as a component of interest expense over the estimated term of the related debt using the effective interest rate method. Amortization expense, recognized as a component of “Interest expense, net” in the Company’s Consolidated Statements of Operations and Comprehensive Income (Loss), were $8.1 million, $8.3 million and $8.0 million for Fiscal 2016, Fiscal 2015 and Fiscal 2014, respectively. Accrued interest payable as of January 28, 2017 and January 30, 2016 consisted of the following components (in thousands): January 28, 2017 January 30, 2016 U.S. senior secured revolving credit facility due 2019 $ — $ 254 Europe unsecured revolving credit facility due 2017 19 36 10.5% Senior subordinated notes due 2017 290 4,643 Claire’s Gibraltar unsecured term loan due 2019 197 — Claire’s Gibraltar Intermediate secured term loan due 2019 383 — 9.0% Senior secured first lien notes due 2019 37,552 38,664 8.875% Senior secured second lien notes due 2019 7,205 15,251 6.125% Senior secured first lien notes due 2020 4,770 4,912 7.75% Senior notes due 2020 2,697 4,224 U.S. asset based lending credit facility due 2019 153 — Total accrued interest payable $ 53,266 $ 67,984 LONG-TERM DEBT Exchange Offer On September 20, 2016, the Company, CLSIP LLC, a newly formed subsidiary designated as unrestricted under the Company’s debt agreements (“CLSIP”) and Claire’s (Gibraltar) Holdings Limited, the holding company of the Company’s European operations (“Claire’s Gibraltar” and together with the Company and CLSIP, the “Offerors”) completed an offer to exchange (the “Exchange Offer”) any and all of the Company’s issued and outstanding (i) 8.875% Senior Secured Second Lien Notes due 2019 (the “Second Lien Notes”), (ii) 7.750% Senior Notes due 2020 (the “Unsecured Notes” ) and (iii) 10.500% Senior Subordinated Notes due 2017 (the “Subordinated Notes”), except for Subordinated Notes held by Claire’s Inc., the parent of the Company (“Parent”), for (i) up to $40.0 million of Senior Secured Term Loans maturing 2021 of the Company (“Claire’s Stores Term Loans”), (ii) up to $130.0 million of Senior Secured Term Loans maturing 2021 of CLSIP (“CLSIP Term Loans”) and (iii) up to $60.0 million of Senior Term Loans maturing 2021 of Claire’s Gibraltar (“Claire’s Gibraltar Term Loans” and together with the Claire’s Stores Term Loans and the CLSIP Term Loans, the “Term Loans”). On September 20, 2016, the Offerors accepted from non-affiliate holders approximately $227.7 million aggregate principal amount of Second Lien Notes, approximately $103.3 million aggregate principal amount of Unsecured Notes and approximately $0.7 million aggregate principal amount of Subordinated Notes validly tendered and not withdrawn in the Exchange Offer in exchange for approximately $20.4 million aggregate principal amount of Claire’s Stores Term Loans, approximately $66.3 million aggregate principal amount of CLSIP Term Loans and approximately $30.6 million aggregate principal amount of Claire’s Gibraltar Term Loans and entered into the respective term loan agreements providing for each of the Term Loans. Parent owned approximately $58.7 million aggregate principal amount of the Subordinated Notes and certain funds managed by affiliates of Apollo Global Management, LLC (the “Apollo Funds” and, together with Parent, the “Affiliated Holders”) owned approximately $183.6 million aggregate principal amount of the Company’s 10.500% PIK Senior Subordinated Notes due 2017 (the “PIK Subordinated Notes”), in each case immediately prior to the completion of the Exchange Offer. No Affiliated Holder participated in the Exchange Offer. However, because the Exchange Offer was not fully subscribed, following the allocation of the maximum consideration offered in the Exchange Offer, on September 20, 2016, the Affiliated Holders effected a similar exchange of Subordinated Notes, in the case of Parent, and PIK Subordinated Notes, in the case of the Apollo Funds, for Term Loans on the same economic terms offered in the Exchange Offer for the Unsecured Notes that were tendered prior to the Exchange Offer’s “Early Tender Time”, including additional consideration paid to holders of Unsecured Notes as a result of the undersubscription (the “Affiliated Holder Exchange”). On September 20, 2016, the Offerors accepted from the Affiliated Holders approximately $58.7 million aggregate principal amount of Subordinated Notes and $183.6 million aggregate principal amount of PIK Subordinated Notes pursuant to the Affiliated Holder Exchange in exchange for approximately $10.5 million aggregate principal amount of Claire’s Stores Term Loans, approximately $34.2 million aggregate principal amount of CLSIP Term Loans and approximately $15.8 million aggregate principal amount of Claire’s Gibraltar Term Loans. The interest payable on the Term Loans held by the Affiliated Holders or their affiliates will be pay-in-kind. As part of the transaction, we recorded an adjustment to carrying value for the debt issued in the Exchange Offer. The adjustment to carrying value of debt represents the interest to be paid in cash on the Term Loans issued in the exchange through the maturity date of those Term Loans. This amount increased the Company’s carrying value of debt by $86.3 million. Such amount will be reduced in the future years as scheduled interest is paid on those Term Loans. The following is a summary of our Exchange offer activity during Fiscal 2016 (in thousands). There were no exchange offer activities during Fiscal 2015 and Fiscal 2014. Reduction in carrying value of debt exchange $ 396,090 Reduction of accrued interest associated with debt exchanged 20,066 Write-off of unamortized debt issuance costs, plus professional fees incurred (12,874 ) Adjustment to carrying value of debt (86,296 ) $ 316,986 Exchange Offer Term Loan Agreements Claire’s Stores Term Loan Agreement On September 20, 2016, the Company entered into the Term Loan Credit Agreement, among the Company, the lenders party thereto and Wilmington Trust, N.A., as Administrative Agent and Collateral Agent (the “Claire’s Stores Term Loan Agreement”), providing for $30.9 million aggregate principal amount, including $10.5 million of pay-in-kind interest, of Claire’s Stores Term Loans maturing on September 20, 2021. The Claire’s Stores Term Loans bear interest at a rate of 9.0% per annum, payable semi-annually. Interest on the Claire’s Stores Term Loans will be payable in cash; provided that, to the extent the Affiliated Holders or their affiliates hold Claire’s Stores Term Loans, interest payable on such Term Loans to them will be pay-in-kind. The Claire’s Stores Term Loans are guaranteed on a senior basis by each of the Company’s present and future domestic subsidiaries, other than certain excluded subsidiaries (including CLSIP and CLSIP Holdings (as defined below)). The Claire’s Stores Term Loans are secured on a pari passu CLSIP Term Loan Agreement On September 20, 2016, CLSIP entered into the Term Loan Credit Agreement, among CLSIP, CLSIP’s parent, CLSIP Holdings LLC, a newly formed Delaware limited liability company and a wholly-owned unrestricted subsidiary of the Company (“CLSIP Holdings”) and Wilmington Trust, N.A., as Administrative Agent and Collateral Agent (the “CLSIP Term Loan Agreement”), providing for $100.5 million aggregate principal amount, including $34.2 million of pay-in-kind interest, of CLSIP Term Loans maturing on September 20, 2021. The CLSIP Term Loans bear interest at a rate of 9.0% per annum, payable semi-annually. Interest on the CLSIP Term Loans will be payable in cash; provided that, to the extent the Affiliated Holders or their affiliates hold CLSIP Term Loans, interest payable on such Term Loans to them will be pay-in-kind. The CLSIP Term Loans are guaranteed by CLSIP Holdings. Each of CLSIP and CLSIP Holdings are unrestricted subsidiaries under the Company’s other debt agreements. The CLSIP Term Loans are not guaranteed by the Company or any of its other subsidiaries. The CLSIP Term Loans will be secured by a first-priority lien on (x) substantially all assets of CLSIP, which will consist of CLSIP’s rights in certain intellectual property rights used by the Company and its subsidiaries in the conduct of their business and transferred to CLSIP immediately prior to the completion of the Exchange Offer (the “Transferred IP”) and CLSIP’s rights under the Transferred IP Agreement (as described below) and (y) all equity interests of CLSIP held by CLSIP Holdings (together with the Transferred IP, the “CLSIP Collateral”). The CLSIP Term Loans contain customary provisions relating to mandatory prepayments, voluntary payments, payment of dividends, affirmative and negative covenants and events of default. The Transferred IP consists of (a) an undivided 17.5% interest (the “US Claire’s Marks Ownership Interest”) in all (i) trademark registrations and applications for trademark registration issued by or filed with any federal government authority in the United States related to the Claire’s ® Claire’s ® Icing ® Icing ® Claire’s ® Icing ® Claire’s ® In connection with the CLSIP Term Loans, on September 20, 2016, CLSIP entered into the Intellectual Property Agreement (the “Transferred IP Agreement”) with CBI Distributing Corp., a wholly owned subsidiary of the Company (“CBI”), the Company and certain of its other domestic subsidiaries (“Claire’s Parties”), pursuant to which the Claire’s Parties will pay to CLSIP an annual fee of $12.0 million in exchange for (i) the exclusive right to use and exploit the US Icing Marks, the Domain Names and the Mobile Application Agreement, (ii) the exclusive right to use, exploit, register, enforce and defend the US Claire’s Marks, and (iii) CLSIP’s acknowledgment that it will not exercise any rights in or to the US Claire’s Marks, either directly or indirectly, during the term of the Transferred IP Agreement without CBI’s prior written consent; in each case, solely during the term of the Transferred IP Agreement and subject to the terms contained therein. Claire’s Gibraltar Term Loan Agreement On September 20, 2016, Claire’s Gibraltar entered into the Term Loan Credit Agreement, among Claire’s Gibraltar, the lenders party thereto and Wilmington Trust, N.A., as Administrative Agent (the “Claire’s Gibraltar Term Loan Agreement”), providing for $46.4 million aggregate principal amount, including $15.8 million of pay-in-kind interest, of Claire’s Gibraltar Term Loans maturing on September 20, 2021. The Claire’s Gibraltar Term Loans bear interest at a rate of 9.0% per annum, payable semi-annually. Interest on the Claire’s Gibraltar Term Loans will be payable in cash; provided that, to the extent the Affiliated Holders or their affiliates hold Claire’s Gibraltar Term Loans, interest payable on such Term Loans to them will be pay-in-kind. The Claire’s Gibraltar Term Loans are not guaranteed by the Company or any of its other subsidiaries and are unsecured. The Claire’s Gibraltar Term Loans contain customary provisions relating to mandatory prepayments, voluntary payments, payment of dividends, affirmative and negative covenants and events of default. Refinancing of U.S. Credit Facility Concurrently with the Exchange Offer, we replaced our $115 million senior secured U.S. revolving credit facility with the ABL Credit Facility and the amended U.S. Credit Facility, in the aggregate principal amount of $75.0 million, and a $40.0 million Claire’s Gibraltar Credit Facility. ABL Credit Facility On September 20, 2016, the ABL Credit Facility, dated as of August 12, 2016, among the Company, Parent, the lenders part thereto and Credit Suisse AG, Cayman Islands Branch, as Administrative Agent (the “ABL Credit Facility”) became effective. The ABL Credit Facility matures on February 4, 2019 and provides for revolving credit loans, subject to borrowing base availability, in an amount up to $75.0 million less any amounts outstanding under the U.S. Credit Facility (as defined below). Borrowings under the ABL Credit Facility bear interest at a rate equal to, at the Company’s option, either (a) an alternate base rate determined by reference to the higher of (1) the prime rate in effect on such day, (2) the federal funds effective rate plus 0.50% and (3) the one-month LIBOR rate plus 1.00%, or (b) a LIBOR rate with respect to any Eurodollar borrowing, determined by reference to the costs of funds for U.S. dollar deposits in the London Interbank Market for the interest period relevant to such borrowing, adjusted for certain additional costs, in each case plus an applicable margin of 4.50% for LIBOR rate loans and 3.50% for alternate base rate loans. All obligations under the ABL Credit Facility are unconditionally guaranteed by (i) Parent, prior to an initial public offering of the Company’s stock, and (ii) the Company’s existing and future direct or indirect wholly-owned domestic subsidiaries, subject to certain exceptions (including CLSIP and CLSIP Holdings, each as defined below). All obligations under the ABL Credit Facility, and the guarantees of those obligations, are secured, subject to certain exceptions and permitted liens, by (i) a first-priority security interest in the ABL Priority Collateral (as defined therein) and (ii) a second-priority security interest in the Notes Priority Collateral (as defined therein). The ABL Credit Facility contains customary provisions relating to mandatory prepayments, voluntary payments, payment of dividends, affirmative and negative covenants, and events of default; however, it does not contain any covenants that require the Company to maintain any particular financial ratio or other measure of financial performance. As of January 28, 2017, we had $6.2 million of borrowings, together with the $4.7 million of letters of credit outstanding, reduces the borrowing availability to $64.1 million. U.S. Revolving Credit Facility On September 20, 2016, the Second Amended and Restated Credit Facility, dated as of August 12, 2016, among the Company, Parent, the lenders party thereto and Credit Suisse AG, Cayman Islands Branch, as Administrative Agent (the “U.S. Credit Facility”) became effective. Pursuant to the Second Amended and Restated Credit Facility, among other things, the availability under the U.S. Credit Facility reduced from $115.0 million to an amount equal to $75.0 million less any amounts outstanding under the ABL Credit Facility, the maturity was extended to February 4, 2019 and certain covenants were modified. Borrowings under the U.S. Credit Facility bear interest at a rate equal to, at the Company’s option, either (a) an alternate base rate determined by reference to the higher of (1) the prime rate in effect on such day, (2) the federal funds effective rate plus 0.50% and (3) the one-month LIBOR rate plus 1.00%, or (b) a LIBOR rate with respect to any Eurodollar borrowing, determined by reference to the costs of funds for U.S. dollar deposits in the London Interbank Market for the interest period relevant to such borrowing, adjusted for certain additional costs, in each case plus an applicable margin of 4.50% for LIBOR rate loans and 3.50% for alternate base rate loans. The Company also pays a facility fee of 0.50% per annum of the committed amount of the U.S. Credit Facility whether or not utilized, less amounts outstanding under the ABL Credit Facility. All obligations under the U.S. Credit Facility are unconditionally guaranteed by (i) Parent, prior to an initial public offering of the Company’s stock, and (ii) the Company’s existing and future direct or indirect wholly-owned domestic subsidiaries, subject to certain exceptions (including CLSIP and CLSIP Holdings). All obligations under the U.S. Credit Facility, and the guarantees of those obligations, are secured, subject to certain exceptions and permitted liens, on a pari passu The U.S. Credit Facility contains customary provisions relating to mandatory prepayments, voluntary payments, payment of dividends, affirmative and negative covenants, and events of default; however, it does not contain any covenants that require the Company to maintain any particular financial ratio or other measure of financial performance except that so long as the revolving loans and letters of credit outstanding exceed $15 million, the Company is required to maintain, at each borrowing date measured at the end of the prior fiscal quarter (but reflecting borrowings and repayments under the U.S. Credit Facility through the measurement date) and at the end of each fiscal quarter, a maximum Total Net Secured Leverage Ratio of, for the fiscal quarters prior to the first fiscal quarter of 2018, 8.95:1.00, and for the fiscal quarters including and after the first fiscal quarter of 2018, 8.00:1.00, based upon the ratio of the Company’s net senior secured first lien debt to adjusted earnings before interest, taxes, depreciation and amortization for the period of four consecutive fiscal quarters most recently ended. During Fiscal 2016, the Company recognized a $0.7 million loss on early debt extinguishment attributed to the write-off of unamortized debt financing costs associated with the replacement of the former U.S. Credit Facility with the ABL Credit Facility. As of January 28, 2017, no borrowings were outstanding under the U.S. Credit Facility other than amounts outstanding under the ABL Credit Facility. Claire’s Gibraltar Credit Facility On September 20, 2016, the $40.0 million Credit Agreement, dated as of August 12, 2016, among Claire’s Gibraltar, the lenders party thereto and Credit Suisse AG, Cayman’s Islands Branch, as Administrative Agent (the “Claire’s Gibraltar Credit Facility”) became effective. The Claire’s Gibraltar Credit Facility provides for a $40.0 million term loan maturing February 4, 2019 (the proceeds of which were used to reduce outstanding amounts under the U.S. Credit Facility). Obligations under the Claire’s Gibraltar Credit Facility will be unsecured and not guaranteed by any subsidiary of Claire’s Gibraltar (or by Parent, the Company or any of the Company’s other subsidiaries). Borrowings under the Claire’s Gibraltar Credit Facility will bear interest at a rate equal to, at Claire’s Gibraltar’s option, either (a) an alternate base rate determined by reference to the higher of (1) the prime rate in effect on such day, (2) the federal funds effective rate plus 0.50% and (3) the one-month LIBOR rate plus 1.00%, or (b) a LIBOR rate with respect to any Eurodollar borrowing, determined by reference to the costs of funds for U.S. dollar deposits in the London Interbank Market for the interest period relevant to such borrowing, adjusted for certain additional costs, in each case plus an applicable margin of 4.50% for LIBOR rate loans and 3.50% for alternate base rate loans. The Claire’s Gibraltar Credit Facility contains customary provisions relating to mandatory prepayments, voluntary payments, affirmative and negative covenants and events of default. Refinancing of Europe Credit Agreement On January 5, 2017, Claire’s (Gibraltar) Intermediate Holdings Limited (“Claire’s Gibraltar Intermediate”), an indirect subsidiary of the Company, and certain subsidiaries of Claire’s Gibraltar Intermediate entered into a Credit Agreement (the “Europe Credit Agreement”) with Botticelli LLC, as administrative agent, Cortland Capital Market Services LLC, as collateral agent, and the lenders party thereto. The lenders are certain funds and accounts managed by Angelo, Gordon & Co., L.P. The Europe Credit Agreement replaced that certain Amended and Restated Multicurrency Revolving Facility, dated as of September 20, 2016, among Claire’s Gibraltar Intermediate, the other borrower’s party thereto and HSBC Bank PLC, as lender, which Credit Facility terminated effective January 5, 2017. The Europe Credit Agreement provides for a $50.0 million aggregate principal amount secured term loan that was made on January 5, 2017 and will mature on January 31, 2019. Interest accrues at 15% per annum during the first year (with 3% pay-in-kind) and 12% per annum during the second year. All obligations under the Europe Credit Agreement have been guaranteed by certain of Claire’s Gibraltar Intermediate’s existing direct and indirect wholly-owned subsidiaries, and secured by liens on the assets of Claire’s Gibraltar Intermediate, the other borrower and the guarantors party thereto (the “Loan Parties”) and by a pledge of the shares of Claire’s Gibraltar Intermediate, in each case, subject to certain exceptions and limitations. The Europe Credit Agreement contains customary affirmative and negative covenants applicable to the Loan Parties, events of default and provisions relating to mandatory and voluntary payments. These covenants restrict the Loan Parties’ ability to incur indebtedness, grant liens and make investments, subject to the exceptions and conditions set forth therein. Claire’s Gibraltar Intermediate is also restricted from making foreign cash transfers to the Company and its subsidiaries, subject to compliance with a leverage ratio test and to certain exceptions. Additionally, the Loan Parties must maintain specified minimum balances of cash and cash equivalents, measured as of the last day of any fiscal month, specified minimum collateral values, measured as of the last day of any fiscal quarter, and specified levels of Consolidated Total Assets and EBITDA, measured as of the last day of any fiscal quarter. Neither the Company nor any of its U.S. subsidiaries are party to, or guarantors of, the Europe Credit Agreement. During Fiscal 2016, the Company recognized a $1.0 million loss on early debt extinguishment attributed to the write-off of unamortized debt financing costs associated with the replacement of the former Europe credit facility with the new Europe Credit Agreement. 10.50% Senior Subordinated Notes In connection with the Transactions, the Company issued $335.0 million of 10.50% Senior Subordinated Notes due 2017 (the “Subordinated Notes”). As of January 28, 2017, an aggregate principal amount of $18.4 million Subordinated Notes remain outstanding. The Subordinated Notes are senior subordinated obligations of the Company and will mature on June 1, 2017. Interest is payable semi-annually at 10.50% per annum, which commenced on December 1, 2007. In March 2017, the Company discharged in full the Company’s remaining obligations with respect to the Subordinated Notes. Each of the Company’s wholly-owned domestic subsidiaries that guarantee indebtedness under the ABL Credit Facility and U.S. Credit Facility jointly and severally irrevocably and unconditionally guarantee on a senior subordinated basis the performance and punctual payment when due, whether at stated maturity, by acceleration or otherwise, of all obligations of the Company under the Senior Subordinated Notes, expenses, indemnification or otherwise. These guarantees are full and unconditional as defined in Rule 3-10(h)(2) of Regulation S-X. The Company may redeem the Subordinated Notes at its option, subject to certain notice provisions, at par, plus accrued and unpaid interest to the redemption date. (subject to the right of holders of record on the relevant record date to receive interest due on the relevant interest payment date). Upon the occurrence of a change of control, each holder of the Subordinated Notes has the right to require the Company to repurchase all or any part of such holder’s Subordinated Notes, at a price in cash equal to 101% of the principal amount of the Subordinated Notes redeemed plus accrued and unpaid interest, if any. 8.875% Senior Secured Second Lien Notes On March 4, 2011, the Company issued $450.0 million aggregate principal amount of 8.875% senior secured second lien notes that mature on March 15, 2019 (the “Second Lien Notes”). As of January 28, 2017, an aggregate principal amount of $222.3 million Second Lien Notes remain outstanding. Interest on the Second Lien Notes is payable semi-annually to holders of record at the close of business on March 1 or September 1 immediately preceding the interest payment date on March 15 and September 15 of each year, commencing on September 15, 2011. The Second Lien Notes are guaranteed on a second-priority senior secured basis by all of the Company’s existing and future direct or indirect wholly-owned domestic subsidiaries that guarantee the U.S. Credit Facility. The Second Lien Notes and related guarantees are secured by a second-priority lien on substantially all of the assets that secure the Company’s and its subsidiary guarantors’ obligations under the ABL Credit Facility and U.S. Credit Facility. These guarantees are full and unconditional as defined in Rule 3-10(h)(2) of Regulation S-X. The Company may redeem the Second Lien Notes at its option, subject to certain notice provisions, at par, plus accrued and unpaid interest to the redemption date (subject to the right of holders of record on the relevant record date to receive interest due on the relevant interest payment date). Upon the occurrence of a change of control, each holder of the Second Lien Notes has the right to require the Company to repurchase all or any part of such holder’s Second Lien Notes, at a price in cash equal to 101% of the principal amount of the Second Lien Notes redeemed plus accrued and unpaid interest, if any. 9.0% Senior Secured First Lien Notes On February 28, 2012, the Company issued $400.0 million aggregate principal amount of the 9.0% Senior Secured First Lien Notes due 2019 (the “9.0% Senior Secured First Lien Notes”). The notes were issued at a price equal to 100.00% of the principal amount. On March 12, 2012, the Company issued an additional $100.0 million aggregate principal amount of the same series of 9.0% Senior Secured First Lien Notes at a price equal to 101.50% of the principal amount. On September 20, 2012, the Company issued an additional $625.0 million aggregate principal amount of the same series of 9.0% Senior Secured First Lien Notes at a price equal to 102.50% of the principal amount. Interest on the 9.0% Senior Secured First Lien Notes is payable semi-annually to holders of record at the close of business on March 1 or September 1 immediately preceding the interest payment date on March 15 and September 15 of each year, commencing on September 15, 2012. The 9.0% Senior Secured First Lien Notes are guaranteed on a first-priority senior secured basis by all of the Company’s existing and future direct or indirect wholly-owned domestic subsidiaries. These guarantees are full and unconditional as defined in Rule 3-10(h)(2) of Regulation S-X. The 9.0% Senior Secured First Lien Notes and related guarantees are secured, subject to certain exceptions and permitted liens, by a first priority lien on substantially all of the Company’s material owned assets and the material owned assets of subsidiary guarantors, limited in the case of equity interests held by the Company or any subsidiary guarantor in a foreign subsidiary, to 100% of the non-voting equity interests and 65% of the voting equity interests of such foreign subsidiary held directly by the Company or a subsidiary guarantor. The liens securing the 9.0% Senior Secured First Lien Notes rank equally to the liens securing the U.S. Credit Facility and the 6.125% Senior Secured First Lien Notes (described below), and senior to those securing the Senior Secured Second Lien Notes. The 9.0% Senior Secured First Lien Notes are subject to customary covenants, (described below), and events of default. On or after March 15, 2015, the Company may redeem the 9.0% Senior Secured First Lien Notes at its option, subject to certain notice provisions, at the following redemption prices (expressed as a percentage of principal amount), plus accrued and unpaid interest to the redemption date (subject to the right of holders of record on the relevant record date to receive interest due on the relevant interest payment date), if redeemed during the twelve-month period commencing on March 15 of the years set forth below: Period Redemption Price 2017 102.250 % 2018 and thereafter 100.000 % Upon the occurrence of a change of control, each holder of the 9.0% Senior Secured First Lien Notes has the right to require the Company to repurchase all or any part of such holder’s 9.0% Senior Secured First Lien Notes, at a price in cash equal to 101% of the principal amount of the 9.0% Senior Secured First Lien Notes redeemed plus accrued and unpaid interest, if any. 6.125% Senior Secured First Lien Notes On March 15, 2013, the Company issued $210.0 million aggregate principal amount of 6.125% senior secured first lien notes that mature on March 15, 2020 (the “6.125% Senior Secured First Lien Notes”, and collectively with the 9.0% Senior Secured First Lien Notes, the “Senior Secured First Lien Notes”). The notes were issued at a price equal to 100.00% of the principal amount. Interest on the 6.125% Senior Secured First Lien Notes is payable semi-annually to holders of record at the close of business on March 1 and September 1 immediately preceding the interest payment date on March 15 and September 15 of each year, commencing on September 15, 2013. The 6.125% Senior Secured First Lien Notes are guaranteed on a first-priority senior secured basis by all of the Company’s existing and future direct or indirect wholly-owned domestic subsidiaries. These guarantees are full and unconditional as defined in Rule 3-10(h

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Jan. 28, 2017
Commitments and Contingencies	7. COMMITMENTS AND CONTINGENCIES Leases Fiscal 2016 Fiscal 2015 Fiscal 2014 Minimum store rentals $ 204,354 $ 215,633 $ 231,328 Store rentals based on net sales 1,829 1,828 1,912 Other rental expense 6,305 6,429 10,151 Total rental expense $ 212,488 $ 223,890 $ 243,391 Minimum aggregate rental commitments as of January 28, 2017 under non-cancelable 2017 $ 176,639 2018 143,710 2019 122,630 2020 102,719 2021 80,476 Thereafter 146,007 Total $ 772,181 Certain leases provide for payment of real estate taxes, insurance, and other operating expenses of the properties. In other leases, some of these costs are included in the basic contractual rental payments. In addition, certain leases contain escalation clauses resulting from the pass-through of increases in operating costs, property taxes, and the effect on costs from changes in price indexes. ASC Topic 410, Asset Retirement and Environmental Obligations, Legal The Company believes that current pending litigation will not have a material adverse effect on its consolidated financial position, results of operations or cash flows. Employment Agreements

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	12 Months Ended
	Jan. 28, 2017
Accumulated Other Comprehensive Loss	8. ACCUMULATED OTHER COMPREHENSIVE LOSS The following summary sets forth the components of accumulated other comprehensive loss, net of tax for Fiscal 2016, Fiscal 2015 and Fiscal 2014 (in thousands, net of tax): Foreign Other (1) Total Balance as of February 1, 2014 $ (6,841 ) $ 5,732 $ (1,109 ) Foreign currency translation adjustment (7,400 ) — (7,400 ) Net loss on intra-entity foreign currency transactions, net of tax (benefit) of $(726) (29,189 ) — (29,189 ) Balance as of January 31, 2015 (43,430 ) 5,732 (37,698 ) Foreign currency translation adjustment (3,423 ) — (3,423 ) Net loss on intra-entity foreign currency transactions, net of tax (benefit) of $658 (8,118 ) — (8,118 ) Balance as of January 30, 2016 (54,971 ) 5,732 (49,239 ) Foreign currency translation adjustment 67 — 67 Net loss on intra-entity foreign currency transactions, net of tax expense (benefit) of $9 (2,709 ) — (2,709 ) Balance as of January 28, 2017 $ (57,613 ) $ 5,732 $ (51,881 ) (1) Represents other comprehensive income associated with expired derivative instruments. There were no income tax effects on other comprehensive loss related to unrealized losses on foreign currency translation adjustments in Fiscal 2016, Fiscal 2015 and Fiscal 2014, respectively.

Stock Options and Stock-Based C

Stock Options and Stock-Based Compensation	12 Months Ended
	Jan. 28, 2017
Stock Options and Stock-Based Compensation	9. STOCK OPTIONS AND STOCK-BASED COMPENSATION On June 29, 2007, the Board of Directors and stockholders of Parent adopted the Claire’s Inc. Stock Incentive Plan (the “Plan”). The Plan provides employees and directors of Claire’s Inc., the Company and its subsidiaries, who are in a position to contribute to the long-term success of these entities, with shares or options to acquire shares in Parent to aid in attracting, retaining, and motivating individuals of outstanding ability. The Plan was amended on July 23, 2007 and September 9, 2008 to increase the number of shares available for issuance to 6,860,000 and 8,200,000, respectively, and to provide for equity investments by employees and directors of the Company through the voluntary stock purchase program. As of January 28, 2017, 5,074,938 shares were available for future grants. The Board of Directors of Parent awarded certain employees and directors the opportunity to purchase common stock at a price of $10.00 per share, the estimated fair market value of the Company’s common stock. With each share purchased, the employee or director was granted a buy-one-get-one option, (the “BOGO Option”) to purchase an additional share at an exercise price of $10.00 per share. The total stock-based compensation (benefit) expense recognized by the Company in Fiscal 2016, Fiscal 2015 and Fiscal 2014 was $0.1 million, $(0.5) million and $(0.2) million, respectively. During Fiscal 2016, Fiscal 2015 and Fiscal 2014, the Company recorded reversals of stock compensation expense of $0.2 million, $0.9 million and $1.2 million, respectively. Related income tax expense of approximately $0.0 million, $0.2 million and $0.1 million were recognized in Fiscal 2016, Fiscal 2015 and Fiscal 2014, respectively. Stock-based compensation is recorded in “Selling, general and administrative expenses” in the Company’s Consolidated Statements of Operations and Comprehensive Income (Loss). Stock Options During the period from May 29, 2007 through February 2, 2008, the Board of Directors of Parent approved the grant of a total of approximately 3,265,000 stock options under the Plan to certain employees of the Company. In addition, the Board approved approximately 1,850,000 stock options to certain senior executives. The stock options consist of a “Time Option” and “Performance Option” as those terms are defined in the standard form of the option grant letter. The stock options have an exercise price of $10.00 per share, the estimated fair market value of the underlying shares at the date of grant, and expire seven years after the date of grant. Time Options vest and become exercisable based on continued service to the Company. The Time Options vest in four equal annual installments, commencing one year from date of grant. Performance Options vest based on growth in the stock price between May 29, 2007 and specific quarterly measurement dates commencing with the last day of the eighth full fiscal quarter after May 29, 2007. Upon achievement of the performance target, the Performance Options vest and become exercisable in two equal annual installments on the first two anniversaries of the measurement date. During Fiscal 2016, Fiscal 2015 and Fiscal 2014, the Board of Directors approved the grant of 1,432,100, 682,925 and 1,935,550, respectively, of similar stock options. The Company recognized stock-based compensation expense (benefit) of $0.1 million, $(0.5) million and $(0.2) million in Fiscal 2016, Fiscal 2015 and Fiscal 2014, respectively, related to Time and Performance Options . During the period from May 29, 2007 through February 2, 2008, the Board of Directors also granted approximately 970,000 BOGO options which are immediately exercisable and expire in seven years. The period from May 29, 2007 through February 2, 2008 included options to purchase an aggregate of 312,500 BOGO options granted outside of the Plan to certain senior executive officers and directors. During Fiscal 2016, Fiscal 2015, and Fiscal 2014, the Board of Directors granted 0, 0 and 364,000, respectively, BOGO options. The Company did not recognize any stock-based compensation expense during Fiscal 2016, Fiscal 2015 and Fiscal 2014, related to these options. The following is a summary of activity in the Company’s stock option plan from January 30, 2016 through January 28, 2017: Number of Weighted Weighted Outstanding as of January 30, 2016 3,710,022 $ 9.43 Options granted 1,432,100 $ 1.26 Options exercised — — Options forfeited (1,053,535 ) $ 9.02 Options expired (963,525 ) $ 9.91 Outstanding as of January 28, 2017 3,125,062 $ 5.67 4.7 Options vested and expected to vest as of January 28, 2017 2,904,640 $ 5.84 4.6 Exercisable at end of period 1,335,812 $ 8.20 3.6 The weighted average grant date fair value of options granted in Fiscal 2016, Fiscal 2015 and Fiscal 2014 was $0.33, $0.51 and $0.04, respectively. As of January 28, 2017, there was $0.4 million of unrecognized stock-based compensation expense, net of estimated forfeitures, related to non-vested stock options that are expected to be recognized over a weighted-average period of approximately 2.9 years. For options granted during Fiscal 2016, Fiscal 2015 and Fiscal 2014, the fair value of each option was estimated on the date of grant using the Black-Scholes and Monte Carlo option pricing models with the following assumptions: Time Options and BOGO Options (Black-Scholes) Fiscal 2016 Fiscal 2015 Fiscal 2014 Expected dividend yield 0.00 % 0.00 % 0.00 % Weighted average expected stock price volatility 33.09 % 34.79 % 42.30 % Weighted average risk-free interest rate 1.10 % 1.37 % 0.99 % Range of risk-free interest rate 1.44% - 1.57 % 1.14% - 1.63 % 0.53% - 1.69 % Weighted average expected term (years) 4.15 4.47 3.44 Performance Options (Monte Carlo) Fiscal 2016 Fiscal 2015 Fiscal 2014 Expected dividend yield (a ) (a ) 0.00 % Weighted average expected stock price volatility (a ) (a ) 53.18 % Weighted average risk-free interest rate (a ) (a ) 2.00 % Range of risk-free interest rate (a ) (a ) 1.80% - 2.00 % Weighted average expected term (years) (a ) (a ) N/A (a) Not applicable as none were issued in Fiscal 2016 or 2015. The expected term of Time Options and BOGO Options has been based on the “simplified” method in accordance with SEC Staff Accounting Bulletin (“SAB”) No. 107, Share-Based Payment Parent will issue new shares to satisfy exercise of stock options. During Fiscal 2016, Fiscal 2015 and Fiscal 2014, no options were exercised and no cash was used to settle equity instruments granted under share-based payment arrangements. Time-Vested Restricted Stock Awards On May 29, 2007, Parent issued 125,000 shares of restricted common stock to certain members of executive management of the Company, of which 12,500 shares were subsequently forfeited. As of January 28, 2017, the 112,500 fully-vested shares of restricted common stock were outstanding and the unearned stock-based compensation relating to these shares was $0.

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Jan. 28, 2017
Employee Benefit Plans	10. EMPLOYEE BENEFIT PLANS The Company maintains a defined contribution plan under 401(k) of the Internal Revenue Code that covers substantially all United States employees meeting certain service requirements. The Company, at its sole discretion, may make matching cash contributions up to specified percentages of employees’ contributions. In March 2009, the Company changed to an annual election of discretionary matching contributions. The Company elected not to make any matching contributions during Fiscal 2016, Fiscal 2015 and Fiscal 2014.

Income Taxes

Income Taxes	12 Months Ended
	Jan. 28, 2017
Income Taxes	11. INCOME TAXES The components of income (loss) before income taxes for Fiscal 2016, Fiscal 2015 and Fiscal 2014 were as follows (in thousands): Fiscal 2016 Fiscal 2015 Fiscal 2014 U.S. $ 204,642 $ (267,113 ) $ (261,478 ) Foreign (152,894 ) 32,736 55,759 Total income (loss) before income taxes $ 51,748 $ (234,377 ) $ (205,719 ) The components of income tax expense (benefit) for Fiscal 2016, Fiscal 2015 and Fiscal 2014 were as follows (in thousands): Fiscal 2016 Fiscal 2015 Fiscal 2014 Federal: Current $ (993 ) $ 503 $ — Deferred (1,215 ) (5,907 ) (5,099 ) (2,208 ) (5,404 ) (5,099 ) State Current 876 438 790 Deferred 70 412 655 946 850 1,445 Foreign Current 2,160 6,035 11,306 Deferred (3,049 ) 577 (1,393 ) (889 ) 6,612 9,913 Total income tax (benefit) expense $ (2,151 ) $ 2,058 $ 6,259 The provision for income taxes for Fiscal 2016, Fiscal 2015 and Fiscal 2014 differs from an amount computed at the statutory federal rate as follows: Fiscal 2016 Fiscal 2015 Fiscal 2014 U.S. income taxes at statutory federal rate 35.0 % 35.0 % 35.0 % Earnings of foreign subsidiaries 120.9 (5.4 ) (13.0 ) Goodwill impairment 120.1 (18.7 ) (21.0 ) Deferred taxes 8.9 — — State and local income taxes, net of federal tax benefit 2.0 0.1 0.9 Other, net 0.2 (2.4 ) (4.4 ) Valuation allowance (264.5 ) (14.3 ) (9.2 ) Foreign rate differential (23.0 ) 5.0 8.4 Change in accrual for estimated tax contingencies (3.8 ) (0.2 ) 0.3 (4.2 )% (0.9 )% (3.0 )% In Fiscal 2016, the Company’s income tax benefit was $2.2 million and its effective income tax rate was (4.2)%, including income tax benefit of $136.8 million related to the effect of changes to its valuation allowance on deferred tax assets. Additionally, there was income tax expense of $62.2 million related to non-deductible goodwill impairment and income tax expense of $62.5 million on earnings of foreign subsidiaries. In Fiscal 2015, the Company’s income tax expense was $2.1 million and its effective income tax rate was (0.9)%, including income tax expense of $33.6 million related to the effect of changes to its valuation allowance on deferred tax assets. In Fiscal 2014, the Company’s income tax expense was $6.3 million and its effective income tax rate was (3.0)%, including income tax expense of $18.8 million related to the effect of changes to its valuation allowance on deferred tax assets. The effective income tax rates for Fiscal 2016, Fiscal 2015 and Fiscal 2014 also differ from the statutory federal income tax rate of 35% due to the overall geographic mix of losses in jurisdictions with higher income tax rates and income in jurisdictions with lower income tax rates, the impact of earnings of foreign subsidiaries, including repatriations utilized to fund interest payments, and other permanent book to tax return adjustments. The tax effects on the significant components of the Company’s net deferred tax liability as of January 28, 2017 and January 30, 2016 are as follows (in thousands): January 28, January 30, Deferred tax assets: Tax carryforwards $ 37,736 $ 213,579 Debt related 43,345 — Compensation and benefits 4,137 4,372 Deferred rent 7,041 7,344 Depreciation 10,495 6,842 Accrued expenses 5,210 4,416 Gift cards 988 2,603 Inventory 2,604 2,573 Total gross deferred tax assets 111,556 241,729 Valuation allowance (86,852 ) (223,697 ) Total deferred tax assets, net 24,704 18,032 Deferred tax liabilities: Tradename intangibles 96,712 100,200 Earnings from foreign subsidiaries 20,205 11,102 Debt related — 2,386 Lease rights 3,517 4,218 Other 168 217 Total deferred tax liabilities 120,602 118,123 Net deferred tax liability $ (95,898 ) $ (100,091 ) The deferred tax assets and deferred tax liabilities as of January 28, 2017 and January 30, 2016 are as follows (in thousands): January 28, January 30, Non-current deferred tax assets $ 3,357 $ 3,218 Non-current deferred tax liabilities, net of valuation allowance (99,255 ) (103,309 ) Net deferred tax liability $ (95,898 ) $ (100,091 ) The amount and expiration dates of net operating loss carryforwards as of January 28, 2017, are as follows (in thousands): Amount Expiration Date Non-U.S. net operating loss carryforwards $ 12,241 2017 – 2034 Non-U.S. net operating loss carryforwards 10,707 Indefinite State net operating loss carryforwards 14,788 2019 – 2037 Total $ 37,736 In assessing the need for a valuation allowance recorded against deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. Ultimately, the realization of deferred tax assets will depend on the existence of future taxable income. In making this assessment, management considers the scheduled reversal of deferred tax liabilities, past operating results, estimates of future taxable income and tax planning opportunities. In Fiscal 2016, the Company recorded a decrease of $134.8 million in valuation allowance against deferred tax assets in the U.S. The decrease in our U.S. valuation allowance was primarily related to tax attribute reduction from excludable cancellation of debt income generated by the Exchange Offer. In Fiscal 2015, the Company recorded an increase of $33.9 million in valuation allowance against deferred tax assets in the U.S. In Fiscal 2014, the Company recorded an increase of $17.4 million in valuation allowance against deferred tax assets in the U.S. In Fiscal 2008, the Company recorded a charge of $95.8 million to establish a valuation allowance against its deferred tax assets in the U.S. The Company concluded that a valuation allowance was appropriate in light of the significant negative evidence, which was objective and verifiable, such as cumulative losses in recent fiscal years in our U.S. operations. While the Company’s long-term financial outlook in the U.S. remains positive, the Company concluded that its ability to rely on its long-term outlook as to future taxable income was limited due to the relative weight of the negative evidence from its recent U.S. cumulative losses. The Company’s conclusion regarding the need for a valuation allowance against U.S. deferred tax assets could change in the future based on improvements in operating performance, which may result in the full or partial reversal of the valuation allowance. The foreign valuation allowances relate to net operating loss carryforwards that, in the opinion of management, are more likely than not to expire unutilized. The net change in the total valuation allowances in Fiscal 2016, Fiscal 2015 and Fiscal 2014 was a decrease of $136.8 million, an increase of $33.6 million and an increase of $18.8 million, respectively. U.S. income taxes have been recognized on the balance of accumulated unremitted earnings of the Company’s foreign subsidiaries as of January 28, 2017 of $59.3 million, as these accumulated earnings are not considered to be reinvested indefinitely. For years prior to the year ended January 28, 2017, the Company had not provided U.S. income taxes on the balance of accumulated unremitted earnings of the foreign subsidiaries as these undistributed earnings were considered to be reinvested indefinitely. This change in assertion was due mainly to (i) certain effects of the Exchange Offer which triggered a deemed dividend distribution to be recognized for U.S. income tax purposes and (ii) certain additional deemed dividend recognition by virtue of Subpart F, specifically §956, of the Internal Revenue Code. Together, these factors caused a repatriation event of foreign earnings which had historically been considered to have been reinvested indefinitely. The Company recognized U.S. income tax expense of $62.5 million, $12.9 million and $26.7 million in Fiscal 2016, Fiscal 2015 and Fiscal 2014 earnings, respectively, of its foreign subsidiaries. The Company expects that future earnings from its foreign subsidiaries will be repatriated. A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands): Fiscal 2016 Fiscal 2015 Fiscal 2014 Beginning balance $ 9,566 $ 9,223 $ 9,820 Additions based on tax positions related to the current year 792 1,341 1,037 Statute expirations (1,892 ) (998 ) (1,593 ) Settlements (470 ) — (41 ) Ending balance $ 7,996 $ 9,566 $ 9,223 The amount of unrecognized tax benefits as of January 28, 2017 of $8.0 million, if recognized, would favorably affect the Company’s effective tax rate. These unrecognized tax benefits are classified as “Unfavorable lease obligations and other long-term liabilities” in the Company’s Consolidated Balance Sheets. Interest and penalties related to unrecognized tax benefits are included in income tax expense. The Company had $2.2 million and $2.8 million for the payment of interest and penalties accrued as of January 28, 2017 and January 30, 2016, respectively, and are classified as “Unfavorable lease obligations and other long-term liabilities” in the Company’s Consolidated Balance Sheets. For Fiscal 2016, Fiscal 2015 and Fiscal 2014, the Company recognized $(0.6) million, $0.2 million and $(0.1) million, respectively, in interest and penalties. The Company files income tax returns in the U.S. federal jurisdiction and various states and foreign jurisdictions. The Company is no longer subject to U.S. federal income tax examinations for years before Fiscal 2013, and with few exceptions, for state, and local, or non-U.S. income tax examinations for years before Fiscal 2008. We have also concluded tax examinations in our significant foreign tax jurisdictions including the France through Fiscal 2013, Austria through Fiscal 2010, United Kingdom through Fiscal 2008, Switzerland through Fiscal 2009, and Canada through Fiscal 2008. The Company does not anticipate a significant change to the total amount of unrecognized tax benefits within the next 12 months.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Jan. 28, 2017
Related Party Transactions	12. RELATED PARTY TRANSACTIONS Upon consummation of the Merger, the Company entered into a management services agreement with Apollo Management and Tri-Artisan Capital Partners, LLC, a member of one of the co-investment vehicles managed by Apollo Management (“Tri-Artisan”). Under this management services agreement, Apollo Management and Tri-Artisan agreed to provide to the Company certain investment banking, management, consulting, and financial planning services on an ongoing basis for a fee of $3.0 million per year plus reimbursement of out-of-pocket expenses. Under this management services agreement, Apollo Management and Tri-Artisan also agreed to provide to the Company certain financial advisory and investment banking services from time to time in connection with major financial transactions that may be undertaken by it or its subsidiaries in exchange for fees customary for such services after taking into account expertise and relationships within the business and financial community of Apollo Management and Tri-Artisan. Under this management services agreement, the Company also agreed to provide customary indemnification. During Fiscal 2016, the Tri-Artisan professionals responsible for the investment in the Company become employed by Cowen Group Inc. (“Cowen”) and are continuing to do business as TriArtisan Capital Advisors LLC (“TriArtisan”), an affiliate of Cowen. In connection with that transaction Tri-Artisan assigned its rights and obligations to the management services agreement to an affiliate of Cowen. Therefore the Company paid Apollo Management, Tri-Artisan, and the Cowen affiliate $3.4 million in Fiscal 2016. The Company paid Apollo Management and Tri-Artisan $3.1 million in each of Fiscal 2015 and Fiscal 2014 for fees and out-of-pocket expenses. These amounts are included in “Selling, general and administrative expenses” in the Company’s Consolidated Statements of Operations and Comprehensive Income (Loss). The Company, Parent, and affiliates have purchased and may, from time to time, purchase portions of the Company’s indebtedness. Except with respect to the Affiliated Holder Exchange, all of these purchases have been open market transactions and any interest payments to Parent or affiliates made thereon are paid in accordance with the associated indenture. On September 20, 2016, pursuant to the Affiliated Holder Exchange, the Parent and affiliates exchanged all $58.7 million aggregate principal amount of Subordinated Notes, and all $183.6 million aggregate principal amount of PIK Subordinated Notes held by them for approximately $10.5 million aggregate principal amount of Claire’s Stores Term Loans, approximately $34.2 million aggregate principal amount of CLSIP Term Loans and approximately $15.8 million aggregate principal amount of Claire’s Gibraltar Term Loans. As of January 28, 2017 and January 30, 2016, Parent and affiliates held $60.6 million and $233.0 million of the Company’s indebtedness and the Company had accrued interest payable associated with the indebtedness in the amounts of $0.0 million and $4.0 million, respectively. Interest on the debt held as of January 28, 2017 is payable in kind. For Fiscal 2016, Fiscal 2015 and Fiscal 2014, the Company recognized interest expense related to the indebtedness held by Parent and affiliates of $16.0 million, $23.0 million and $22.9 million, respectively. On June 1, 2016, the Company issued an additional $9.2 million aggregate principal amount of New PIK Subordinated Notes in payment of interest due June 1, 2016.

Selected Quarterly Financial Da

Selected Quarterly Financial Data	12 Months Ended
	Jan. 28, 2017
Selected Quarterly Financial Data	13. SELECTED QUARTERLY FINANCIAL DATA (Unaudited, in thousands) Fiscal 2016 1st Qtr 2nd Qtr 3rd Qtr 4th Qtr Total Year Net sales $ 299,647 $ 317,172 $ 312,041 $ 382,456 $ 1,311,316 Gross profit 141,294 146,489 145,208 195,497 628,488 Impairment of assets (a) — — 142,271 39,347 181,618 Severance and transaction related costs 1,573 125 205 628 2,531 Gain (loss) on early debt extinguishment (b) — — 317,323 (1,670 ) 315,653 Interest expense, net 55,079 55,623 47,101 42,384 200,187 Income tax (benefit) expense (1,327 ) 1,188 (749 ) (1,263 ) (2,151 ) Net income (loss) (38,758 ) (32,077 ) 150,578 (25,844 ) 53,899 (a) Represents an impairment charge relating to goodwill, tradenames and long-lived assets. See Note 4 – Impairment Charges for detail of impairment charges. (b) Represents gain (loss) on early debt extinguishment primarily related to the Exchange Offer. See Note 6- Debt for details. Fiscal 2015 1st Qtr 2nd Qtr 3rd Qtr 4th Qtr Total Year Net sales $ 319,995 $ 347,587 $ 332,677 $ 402,601 $ 1,402,860 Gross profit 147,143 168,511 152,953 200,186 668,793 Impairment of assets (a) — — — 155,102 155,102 Severance and transaction related costs 407 420 200 921 1,948 Interest expense, net 54,420 55,044 55,296 55,056 219,816 Income tax expense 22 2,519 1,675 (2,158 ) 2,058 Net loss (35,418 ) (18,869 ) (35,939 ) (146,209 ) (236,435 ) (a) Represents an impairment charge relating to goodwill, tradenames and long-lived assets. See Note 4 – Impairment Charges for detail of impairment charges.

Segment Reporting

Segment Reporting	12 Months Ended
	Jan. 28, 2017
Segment Reporting	14. SEGMENT REPORTING The Company is organized based on the geographic markets in which it operates. Under this structure, the Company currently has two reportable segments: North America and Europe. The Company accounts for the goods it sells to third parties under franchising and licensing agreements within “Net sales” and “Cost of sales, occupancy and buying expenses” in the Company’s Consolidated Statements of Operations and Comprehensive Income (Loss) within its North America division. The franchise fees the Company charges under the franchising agreements are reported in “Other income, net” in the Company’s Consolidated Statements of Operations and Comprehensive Income (Loss) within its Europe division. Substantially all of the interest expense on the Company’s outstanding debt is recorded in the Company’s North America division. Information about the Company’s operations by segment is as follows (in thousands): Fiscal 2016 Fiscal 2015 Fiscal 2014 Net sales: North America $ 834,979 $ 876,976 $ 890,446 Europe 476,337 525,884 603,805 Total net sales $ 1,311,316 $ 1,402,860 $ 1,494,251 Depreciation and amortization: North America $ 34,850 $ 38,115 $ 47,972 Europe 20,658 22,489 25,611 Total depreciation and amortization $ 55,508 $ 60,604 $ 73,583 Segment operating income: North America $ 99,079 $ 109,970 $ 98,018 Europe 21,352 32,519 56,835 Total segment operating income $ 120,431 $ 142,489 $ 154,853 Impairment of assets: North America $ 4,000 $ 141,977 $ 135,157 Europe 177,618 13,125 — Total impairment charges $ 181,618 $ 155,102 $ 135,157 Gain (loss) on early debt extinguishment: North America $ 316,654 $ — $ — Europe (1,001 ) — — Total gain on early debt extinguishment $ 315,653 $ — $ — Interest expense, net: North America $ 197,329 $ 218,823 $ 216,799 Europe 2,858 993 380 Total interest expense, net $ 200,187 $ 219,816 $ 217,179 Income (loss) before income taxes: North America $ 212,836 $ (252,027 ) $ (257,380 ) Europe (161,088 ) 17,650 51,661 Total income (loss) before income taxes $ 51,748 $ (234,377 ) $ (205,719 ) Income tax expense (benefit): North America $ (1,235 ) $ (4,732 ) $ (3,448 ) Europe (916 ) 6,790 9,707 Total income tax expense (benefit) $ (2,151 ) $ 2,058 $ 6,259 Net income (loss): North America $ 214,071 $ (247,295 ) $ (253,933 ) Europe (160,172 ) 10,860 41,955 Net income (loss) $ 53,899 $ (236,435 ) $ (211,978 ) Goodwill: North America $ 987,517 $ 987,517 $ 1,112,494 Europe 145,058 314,405 314,405 Total goodwill $ 1,132,575 $ 1,301,922 $ 1,426,899 Fiscal 2016 Fiscal 2015 Fiscal 2014 Long-lived assets: North America $ 98,959 $ 123,126 $ 144,820 Europe 47,248 62,154 76,153 Total long lived assets $ 146,207 $ 185,280 $ 220,973 Total assets: North America $ 1,458,292 $ 984,687 $ 1,145,278 Europe 541,914 1,228,868 1,281,050 Total assets $ 2,000,206 $ 2,213,555 $ 2,426,328 Capital expenditures North America $ 10,390 $ 19,192 $ 35,827 Europe 5,987 9,323 13,157 Total capital expenditures $ 16,377 $ 28,515 $ 48,984 The Company measures segment operating income as gross profit less selling, general and administrative expenses and depreciation and amortization expense, including other operating income and expense, but excluding impairment of assets and severance and transaction-related costs. A reconciliation of total segment operating income to consolidated operating income is as follows (in thousands). Fiscal 2016 Fiscal 2015 Fiscal 2014 Total segment operating income $ 120,431 $ 142,489 $ 154,853 Impairment of assets 181,618 155,102 135,157 Severance and transaction-related costs 2,531 1,948 8,236 Consolidated operating income (loss) $ (63,718 ) $ (14,561 ) $ 11,460 Excluded from segment operating income are impairment charges of $181.6 million, $155.1 million and $135.2 million for Fiscal 2016, Fiscal 2015 and Fiscal 2014, respectively. For Fiscal 2016, Fiscal 2015 and Fiscal 2014, segment operating income also excludes severance and transaction-related costs for North America of $1.6 million, $1.2 million and $3.4 million, respectively, and for Europe of $0.9 million, $0.7 million and $4.8 million, respectively. Identifiable assets are those assets that are identified with the operations of each segment. Corporate assets consist mainly of cash and cash equivalents, investments in affiliated companies and other assets. These assets are included within North America. The following table compares the Company’s sales of each product category by segment for the last three fiscal years: Percentage of Total Product Category Fiscal 2016 Fiscal 2015 Fiscal 2014 Jewelry: North America 32.2 31.7 31.0 Europe 13.4 13.5 16.5 45.6 45.2 47.5 Accessories: North America 31.0 30.1 27.9 Europe 23.4 24.7 24.6 54.4 54.8 52.5 100.0 100.0 100.0 The following table provides data for selected geographical areas. Percentage of Total Net Sales Net Sales: Fiscal 2016 Fiscal 2015 Fiscal 2014 United Kingdom 13.0 13.4 13.8 France 8.6 8.9 10.4 Percentage of Total Long-lived Assets Long-lived Assets: January 28, 2017 January 30, 2016 United Kingdom 7.0 6.8 France 6.2 5.7

Supplemental Financial Informat

Supplemental Financial Information	12 Months Ended
	Jan. 28, 2017
Supplemental Financial Information	15. SUPPLEMENTAL FINANCIAL INFORMATION On March 4, 2011, Claire’s Stores, Inc. (referred to in this Note 15 as the “Issuer”), issued the Second Lien Notes. On February 28, 2012, March 12, 2012 and September 20, 2012, the Issuer issued the 9.0% Senior Secured First Lien Notes. On March 15, 2013, the Issuer issued the 6.125% Senior Secured First Lien Notes and on May 14, 2013, the Issuer issued the Unsecured Notes. The Second Lien Notes are irrevocably and unconditionally guaranteed, jointly and severally, by all wholly-owned domestic current and future subsidiaries of Claire’s Stores, Inc. that guarantee the Company’s ABL Credit Facility and U.S. Credit Facility. The First Lien Notes are unconditionally guaranteed, jointly and severally, by all wholly-owned domestic current and future subsidiaries of Claire’s Stores, Inc. (subject to certain exceptions including CLSIP and CLSIP Holdings). As of January 28, 2017, Claire’s Stores, Inc. owned 100% of its domestic subsidiaries that guarantee the Notes. All guarantors are collectively referred to as the “Guarantors.” The Company’s other subsidiaries, principally its international subsidiaries including its European, Canadian and Asian subsidiaries (the “Non-Guarantors”), are not guarantors of these Notes. The tables in the following pages present the condensed consolidating financial information for the Issuer, the Guarantors and the Non-Guarantors, together with eliminations, as of and for the periods indicated. The consolidating financial information may not necessarily be indicative of the financial position, results of operations or cash flows had the Issuer, Guarantors and Non-Guarantors operated as independent entities. Condensed Consolidating Balance Sheet January 28, 2017 (in thousands) Issuer Guarantors Non- Eliminations Consolidated ASSETS Current assets: Cash and cash equivalents $ 3,038 $ 3,005 $ 49,749 $ — $ 55,792 Inventories — 74,307 55,932 — 130,239 Prepaid expenses 463 1,397 12,782 — 14,642 Other current assets — 14,281 10,989 — 25,270 Total current assets 3,501 92,990 129,452 — 225,943 Property and equipment: Furniture, fixtures and equipment 5,817 137,382 75,605 — 218,804 Leasehold improvements 1,315 183,910 112,411 — 297,636 7,132 321,292 188,016 — 516,440 Accumulated depreciation and amortization (5,121 ) (244,158 ) (132,696 ) — (381,975 ) 2,011 77,134 55,320 — 134,465 Leased property under capital lease: Land and building — 18,055 — — 18,055 Accumulated depreciation and amortization — (6,313 ) — — (6,313 ) — 11,742 — — 11,742 Intercompany receivables — 288,796 61,125 (349,921 ) — Investment in subsidiaries 1,541,321 (43,213 ) — (1,498,108 ) — Goodwill — 987,517 145,058 — 1,132,575 Intangible assets, net 188,100 149,804 201,686 (84,634 ) 454,956 Other assets 1,066 4,342 35,117 — 40,525 1,730,487 1,387,246 442,986 (1,932,663 ) 1,628,056 Total assets $ 1,735,999 $ 1,569,112 $ 627,758 $ (1,932,663 ) $ 2,000,206 LIABILITIES AND STOCKHOLDER’S EQUITY (DEFICIT) Current liabilities: Current portion of long-term debt, net $ 18,405 $ — $ — $ — $ 18,405 Trade accounts payable 1,719 21,048 46,964 — 69,731 Income taxes payable — 1,160 4,923 — 6,083 Accrued interest payable 52,667 — 599 — 53,266 Accrued expenses and other current liabilities 14,474 33,517 39,155 — 87,146 Total current liabilities 87,265 55,725 91,641 — 234,631 Intercompany payables 349,923 — — (349,923 ) — Long-term debt, net 1,812,208 149,302 157,143 — 2,118,653 Revolving credit facility, net 3,925 — — — 3,925 Obligation under capital lease — 16,388 — — 16,388 Deferred tax liability — 93,554 5,701 — 99,255 Deferred rent expense — 23,424 10,876 — 34,300 Unfavorable lease obligations and other long-term liabilities — 10,373 3 — 10,376 2,166,056 293,041 173,723 (349,923 ) 2,282,897 Stockholder’s equity (deficit): Common stock — 367 2 (369 ) — Additional paid in capital 630,496 1,520,544 766,993 (2,287,537 ) 630,496 Accumulated other comprehensive income (loss), net of tax (51,881 ) (5,187 ) (47,062 ) 52,249 (51,881 ) Accumulated deficit (1,095,937 ) (295,378 ) (357,539 ) 652,917 (1,095,937 ) (517,322 ) 1,220,346 362,394 (1,582,740 ) (517,322 ) Total liabilities and stockholder’s equity (deficit) $ 1,735,999 $ 1,569,112 $ 627,758 $ (1,932,663 ) $ 2,000,206 Condensed Consolidating Balance Sheet January 30, 2016 (in thousands) Issuer Guarantors Non- Eliminations Consolidated ASSETS Current assets: Cash and cash equivalents $ 2,664 $ 3,394 $ 12,813 $ — $ 18,871 Inventories — 94,014 57,940 — 151,954 Prepaid expenses 344 1,485 13,847 — 15,676 Other current assets — 16,023 10,231 — 26,254 Total current assets 3,008 114,916 94,831 — 212,755 Property and equipment: Furniture, fixtures and equipment 5,537 160,128 80,289 — 245,954 Leasehold improvements 1,315 191,085 117,621 — 310,021 6,852 351,213 197,910 — 555,975 Accumulated depreciation and amortization (4,455 ) (252,181 ) (126,698 ) — (383,334 ) 2,397 99,032 71,212 — 172,641 Leased property under capital lease: Land and building — 18,055 — — 18,055 Accumulated depreciation and amortization — (5,416 ) — — (5,416 ) — 12,639 — — 12,639 Intercompany receivables — 169,836 43,000 (212,836 ) — Investment in subsidiaries 1,836,079 (43,436 ) — (1,792,643 ) — Goodwill — 987,517 314,405 — 1,301,922 Intangible assets, net 257,000 671 212,556 — 470,227 Other assets 486 3,507 39,378 — 43,371 2,093,565 1,118,095 609,339 (2,005,479 ) 1,815,520 Total assets $ 2,098,970 $ 1,344,682 $ 775,382 $ (2,005,479 ) $ 2,213,555 LIABILITIES AND STOCKHOLDER’S EQUITY (DEFICIT) Current liabilities: Revolving credit facility, net $ 41,059 $ — $ — $ — $ 41,059 Trade accounts payable 642 27,930 44,561 — 73,133 Income taxes payable — 228 5,937 — 6,165 Accrued interest payable 67,948 — 36 — 67,984 Accrued expenses and other current liabilities 5,657 39,834 39,734 — 85,225 Total current liabilities 115,306 67,992 90,268 — 273,566 Intercompany payables 212,836 — — (212,836 ) — Long-term debt, net 2,351,072 — — — 2,351,072 Obligation under capital lease — 16,712 — — 16,712 Deferred tax liability — 93,626 9,683 — 103,309 Deferred rent expense — 24,815 11,329 — 36,144 Unfavorable lease obligations and other long-term liabilities — 12,977 19 — 12,996 2,563,908 148,130 21,031 (212,836 ) 2,520,233 Stockholder’s equity (deficit): Common stock — 367 2 (369 ) — Additional paid in capital 618,831 1,435,909 797,656 (2,233,565 ) 618,831 Accumulated other comprehensive income (loss), net of tax (49,239 ) (7,390 ) (41,341 ) 48,731 (49,239 ) Accumulated deficit (1,149,836 ) (300,326 ) (92,234 ) 392,560 (1,149,836 ) (580,244 ) 1,128,560 664,083 (1,792,643 ) (580,244 ) Total liabilities and stockholder’s equity (deficit) $ 2,098,970 $ 1,344,682 $ 775,382 $ (2,005,479 ) $ 2,213,555 Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) Fiscal 2016 (in thousands) Issuer Guarantors Non- Eliminations Consolidated Net sales $ — $ 770,322 $ 540,994 $ — $ 1,311,316 Cost of sales, occupancy and buying expenses (exclusive of depreciation and amortization shown separately below) 12,035 385,327 285,466 — 682,828 Gross profit (deficit) (12,035 ) 384,995 255,528 — 628,488 Other expenses: Selling, general and administrative 21,962 236,678 199,544 — 458,184 Depreciation and amortization 966 31,559 22,983 — 55,508 Impairment of assets 4,000 — 177,618 — 181,618 Severance and transaction-related costs 1,476 92 963 — 2,531 Other (income) expense (11,102 ) 1,995 3,472 — (5,635 ) 17,302 270,324 404,580 — 692,206 Operating income (loss) (29,337 ) 114,671 (149,052 ) — (63,718 ) Gain (loss) on early debt extinguishment 316,654 — (1,001 ) — 315,653 Interest expense, net 195,156 2,188 2,843 — 200,187 Income (loss) before income taxes 92,161 112,483 (152,896 ) — 51,748 Income tax expense (benefit) — (1,262 ) (889 ) — (2,151 ) Income (loss) from continuing operations 92,161 113,745 (152,007 ) — 53,899 Equity in earnings (loss) of subsidiaries (38,262 ) 1,107 — 37,155 — Net income (loss) 53,899 114,852 (152,007 ) 37,155 53,899 Foreign currency translation adjustments 67 983 (3,159 ) 2,176 67 Net (loss) gain on intra-entity foreign currency transactions, net of tax (2,709 ) 1,220 (2,562 ) 1,342 (2,709 ) Other comprehensive income (loss) (2,642 ) 2,203 (5,721 ) 3,518 (2,642 ) Comprehensive income (loss) $ 51,257 $ 117,055 $ (157,728 ) $ 40,673 $ 51,257 Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) Fiscal 2015 (in thousands) Issuer Guarantors Non- Eliminations Consolidated Net sales $ — $ 811,666 $ 591,194 $ — $ 1,402,860 Cost of sales, occupancy and buying expenses (exclusive of depreciation and amortization shown separately below) 990 418,361 314,716 — 734,067 Gross profit (deficit) (990 ) 393,305 276,478 — 668,793 Other expenses: Selling, general and administrative 14,436 249,007 210,312 — 473,755 Depreciation and amortization 889 34,468 25,247 — 60,604 Impairment of assets 17,000 124,977 13,125 — 155,102 Severance and transaction-related costs 1,106 91 751 — 1,948 Other (income) expense (4,881 ) 3,492 (6,666 ) — (8,055 ) 28,550 412,035 242,769 — 683,354 Operating income (loss) (29,540 ) (18,730 ) 33,709 — (14,561 ) Loss on early debt extinguishment — — — — — Interest expense, net 216,650 2,194 972 — 219,816 Income (loss) before income taxes (246,190 ) (20,924 ) 32,737 — (234,377 ) Income tax expense (benefit) — (4,555 ) 6,613 — 2,058 Income (loss) from continuing operations (246,190 ) (16,369 ) 26,124 — (236,435 ) Equity in earnings (loss) of subsidiaries 9,755 1,104 — (10,859 ) — Net income (loss) (236,435 ) (15,265 ) 26,124 (10,859 ) (236,435 ) Foreign currency translation adjustments (3,423 ) (1,133 ) 1,346 (213 ) (3,423 ) Net (loss) gain on intra-entity foreign currency transactions, net of tax (8,118 ) (2,131 ) (8,122 ) 10,253 (8,118 ) Other comprehensive income (loss) (11,541 ) (3,264 ) (6,776 ) 10,040 (11,541 ) Comprehensive income (loss) $ (247,976 ) $ (18,529 ) $ 19,348 $ (819 ) $ (247,976 ) Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) Fiscal 2014 (in thousands) Issuer Guarantors Non- Eliminations Consolidated Net sales $ — $ 821,971 $ 672,280 $ — $ 1,494,251 Cost of sales, occupancy and buying expenses (exclusive of depreciation and amortization shown separately below) 752 423,502 343,205 — 767,459 Gross profit (deficit) (752 ) 398,469 329,075 — 726,792 Other expenses: Selling, general and administrative 15,594 254,711 235,183 — 505,488 Depreciation and amortization 2,377 39,342 31,864 — 73,583 Impairment of assets 12,000 123,157 — — 135,157 Severance and transaction-related costs 3,254 1 4,981 — 8,236 Other (income) expense (9,171 ) 1,121 918 — (7,132 ) 24,054 418,332 272,946 — 715,332 Operating income (loss) (24,806 ) (19,863 ) 56,129 — 11,460 Loss on early debt extinguishment — — — — — Interest expense, net 214,604 2,204 371 — 217,179 Income (loss) before income taxes (239,410 ) (22,067 ) 55,758 — (205,719 ) Income tax expense (benefit) — (3,654 ) 9,913 — 6,259 Income (loss) from continuing operations (239,410 ) (18,413 ) 45,845 — (211,978 ) Equity in earnings (loss) of subsidiaries 27,432 1,410 — (28,842 ) — Net income (loss) (211,978 ) (17,003 ) 45,845 (28,842 ) (211,978 ) Foreign currency translation adjustments (7,400 ) (1,025 ) (461 ) 1,486 (7,400 ) Net (loss) gain on intra-entity foreign currency transactions, net of tax (29,189 ) (3,306 ) (29,325 ) 32,631 (29,189 ) Other comprehensive income (loss) (36,589 ) (4,331 ) (29,786 ) 34,117 (36,589 ) Comprehensive income (loss) $ (248,567 ) $ (21,334 ) $ 16,059 $ 5,275 $ (248,567 ) Condensed Consolidating Statement of Cash Flows Fiscal 2016 (in thousands) Issuer Guarantors Non- Eliminations Consolidated Cash flows from operating activities: Net income $ 53,899 $ 114,852 $ (152,007 ) $ 37,155 $ 53,899 Adjustments to reconcile net income to net cash provided by (used in) operating activities: Equity in earnings of subsidiaries 38,262 (1,107 ) — (37,155 ) — Depreciation and amortization 966 31,559 22,983 — 55,508 Impairment of assets 4,000 — 177,618 — 181,618 Amortization of lease rights and other assets — — 2,970 — 2,970 Amortization of debt issuance costs 7,526 — 540 — 8,066 Accretion of debt premium (2,735 ) — — — (2,735 ) Non-cash in kind interest expense 9,156 — — — 9,156 Net accretion of favorable (unfavorable) lease obligations — (251 ) (3 ) — (254 ) Loss on sale/retirement of property and equipment, net — 618 47 — 665 (Gain) loss on early debt extinguishment (316,654 ) — 1,001 — (315,653 ) Gain on sale of intangible assets/lease rights — — (303 ) — (303 ) Stock compensation benefit 79 — 36 — 115 (Increase) decrease in: Inventories — 19,707 (250 ) — 19,457 Prepaid expenses (119 ) 88 (1,019 ) — (1,050 ) Other assets (1,286 ) 1,479 138 — 331 Increase (decrease) in: Trade accounts payable 1,078 (7,016 ) 2,726 — (3,212 ) Income taxes payable — 1,219 (1,756 ) — (537 ) Accrued interest payable 4,784 — 572 — 5,356 Accrued expenses and other liabilities 7,949 (8,417 ) 853 — 385 Deferred income taxes — (1,145 ) (3,171 ) — (4,316 ) Deferred rent expense — (1,391 ) (155 ) — (1,546 ) Net cash (used in) provided by operating activities (193,095 ) 150,195 50,820 — 7,920 Cash flows from investing activities: Acquisition of property and equipment, net (580 ) (8,935 ) (6,753 ) — (16,268 ) Acquisition of intangible assets/lease rights — (32 ) (77 ) — (109 ) Proceeds from sale of intangible assets/lease rights — — 303 — 303 Net cash used in investing activities (580 ) (8,967 ) (6,527 ) — (16,074 ) Cash flows from financing activities: Proceeds from revolving credit facilities 68,000 — 94,278 — 162,278 Payments on revolving credit facilities (64,000 ) — (94,278 ) — (158,278 ) Proceeds from term note — — 50,000 — 50,000 Repurchases of notes, including tender premiums and fees (6,987 ) — — — (6,987 ) Payment of debt issuance costs (12,188 ) — (2,789 ) — (14,977 ) Principal payments of capital lease — (242 ) — — (242 ) Capital contribution received from parent 11,550 — — — 11,550 Intercompany activity, net 197,674 (144,461 ) (53,213 ) — — Net cash provided by (used in) financing activities 194,049 (144,703 ) (6,002 ) — 43,344 Effect of foreign currency exchange rate changes on cash and cash equivalents — 3,086 (1,355 ) — 1,731 Net (decrease) increase in cash and cash equivalents 374 (389 ) 36,936 — 36,921 Cash and cash equivalents at beginning of period 2,664 3,394 12,813 — 18,871 Cash and cash equivalents at end of period $ 3,038 $ 3,005 $ 49,749 $ — $ 55,792 Condensed Consolidating Statement of Cash Flows Fiscal 2015 (in thousands) Issuer Guarantors Non- Eliminations Consolidated Cash flows from operating activities: Net income $ (236,435 ) $ (15,265 ) $ 26,124 $ (10,859 ) $ (236,435 ) Adjustments to reconcile net income to net cash provided by (used in) operating activities: Equity in earnings of subsidiaries (9,755 ) (1,104 ) — 10,859 — Depreciation and amortization 889 34,468 25,247 — 60,604 Impairment of assets 17,000 124,977 13,125 — 155,102 Amortization of lease rights and other assets — — 3,651 — 3,651 Amortization of debt issuance costs 7,967 — 314 — 8,281 Accretion of debt premium (2,512 ) — — — (2,512 ) Net accretion of favorable (unfavorable) lease obligations — (316 ) (10 ) — (326 ) Loss on sale/retirement of property and equipment, net 2 931 13 — 946 Loss on early debt extinguishment — — — — — Gain on sale of intangible assets/lease rights — — (2,475 ) — (2,475 ) Stock compensation benefit (477 ) — (17 ) — (494 ) (Increase) decrease in: Inventories — (11,065 ) 1,491 — (9,574 ) Prepaid expenses 204 335 69 — 608 Other assets (34 ) 1,300 (1,566 ) — (300 ) Increase (decrease) in: Trade accounts payable (743 ) 854 5,298 — 5,409 Income taxes payable — (173 ) 996 — 823 Accrued interest payable 183 — (198 ) — (15 ) Accrued expenses and other liabilities (991 ) 1,715 (3,888 ) — (3,164 ) Deferred income taxes — (5,495 ) 604 — (4,891 ) Deferred rent expense — (72 ) 3,624 — 3,552 Net cash (used in) provided by operating activities (224,702 ) 131,090 72,402 — (21,210 ) Cash flows from investing activities: Acquisition of property and equipment, net (957 ) (16,291 ) (10,340 ) — (27,588 ) Acquisition of intangible assets/lease rights — (43 ) (884 ) — (927 ) Proceeds from sale of intangible assets/lease rights — — 2,614 — 2,614 Net cash used in investing activities (957 ) (16,334 ) (8,610 ) — (25,901 ) Cash flows from financing activities: Proceeds from revolving credit facilities 156,300 — 158,390 — 314,690 Payments on revolving credit facilities (114,100 ) — (158,390 ) — (272,490 ) Proceeds from notes — — — — — Repurchases of notes, including tender premiums and fees — — — — — Payment of debt issuance costs (306 ) — (135 ) — (441 ) Principal payments of capital lease — (170 ) — — (170 ) Intercompany activity, net 182,949 (110,429 ) (72,520 ) — — Net cash provided by (used in) financing activities 224,843 (110,599 ) (72,655 ) — 41,589 Effect of foreign currency exchange rate changes on cash and cash equivalents — (4,772 ) 1,779 — (2,993 ) Net (decrease) increase in cash and cash equivalents (816 ) (615 ) (7,084 ) — (8,515 ) Cash and cash equivalents at beginning of period 3,480 4,009 19,897 — 27,386 Cash and cash equivalents at end of period $ 2,664 $ 3,394 $ 12,813 $ — $ 18,871 Condensed Consolidating Statement of Cash Flows Fiscal 2014 (in thousands) Issuer Guarantors Non- Eliminations Consolidated Cash flows from operating activities: Net income $ (211,978 ) $ (17,003 ) $ 45,845 $ (28,842 ) $ (211,978 ) Adjustments to reconcile net income to net cash provided by (used in) operating activities: Equity in earnings of subsidiaries (27,432 ) (1,410 ) — 28,842 — Depreciation and amortization 2,377 39,342 31,864 — 73,583 Impairment of assets 12,000 123,157 — — 135,157 Amortization of lease rights and other assets — — 3,888 — 3,888 Amortization of debt issuance costs 7,950 — 75 — 8,025 Accretion of debt premium (2,308 ) — — — (2,308 ) Net accretion of favorable (unfavorable) lease obligations — (478 ) (32 ) — (510 ) Loss on sale/retirement of property and equipment, net 52 214 6 — 272 Loss on early debt extinguishment — — — — — Gain on sale of intangible assets/lease rights — — 277 — 277 Stock compensation benefit (571 ) 175 222 — (174 ) (Increase) decrease in: Inventories — 17,343 5,781 — 23,124 Prepaid expenses (105 ) 203 (1,318 ) — (1,220 ) Other assets 264 (2,655 ) (171 ) — (2,562 ) Increase (decrease) in: Trade accounts payable (9,245 ) (94 ) 6,107 — (3,232 ) Income taxes payable — 74 (2,545 ) — (2,471 ) Accrued interest payable (572 ) — 29 — (543 ) Accrued expenses and other liabilities (757 ) 983 2,264 — 2,490 Deferred income taxes — (3,809 ) (1,378 ) — (5,187 ) Deferred rent expense — 4,278 161 — 4,439 Net cash (used in) provided by operating activities (230,325 ) 160,320 91,075 — 21,070 Cash flows from investing activities: Acquisition of property and equipment, net (956 ) (29,597 ) (17,862 ) — (48,415 ) Acquisition of intangible assets/lease rights — (94 ) (475 ) — (569 ) Proceeds from sale of intangible assets/lease rights — — — — — Net cash used in investing activities (956 ) (29,691 ) (18,337 ) — (48,984 ) Cash flows from financing activities: Proceeds from revolving credit facilities 271,000 — 40,180 — 311,180 Payments on revolving credit facilities (271,000 ) — (40,180 ) — (311,180 ) Proceeds from notes — — — — — Repurchases of notes, including tender premiums and fees — — — — — Payment of debt issuance costs (165 ) — (519 ) — (684 ) Principal payments of capital lease — (108 ) — — (108 ) Intercompany activity, net 225,015 (123,728 ) (101,287 ) — — Net cash provided by (used in) financing activities 224,850 (123,836 ) (101,806 ) — (792 ) Effect of foreign currency exchange rate changes on cash and cash equivalents — (6,839 ) 4,588 — (2,251 ) Net (decrease) increase in cash and cash equivalents (6,431 ) (46 ) (24,480 ) — (30,957 ) Cash and cash equivalents at beginning of period 9,911 4,055 44,377 — 58,343 Cash and cash equivalents at end of period 3,480 4,009 19,897 — 27,386 Restricted cash, at end of period — — 2,029 — 2,029 Cash and cash equivalents and restricted cash at end of period $ 3,480 $ 4,009 $ 21,926 $ — $ 29,415

Subsequent Event

Subsequent Event	12 Months Ended
	Jan. 28, 2017
Subsequent Event	16. SUBSEQUENT EVENT In March 2017, the Company discharged all obligations with respect to the Company’s remaining outstanding 10.50% Senior Subordinated Notes due 2017.

Summary of Significant Accoun24

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Jan. 28, 2017
Principles of Consolidation	Principles of Consolidation
Fiscal Year	Fiscal Year
Use of Estimates	Use of Estimates
Cash and Cash Equivalents	Cash and Cash Equivalents
Inventories	Inventories
Prepaid Expenses	Prepaid Expenses January 28, January 30, Prepaid rent and occupancy $ 12,870 $ 13,714 Prepaid insurance 467 360 Other 1,305 1,602 Total prepaid expenses $ 14,642 $ 15,676
Other Current Assets	Other Current Assets January 28, January 30, Credit card receivables $ 6,013 $ 6,229 Franchise receivables 3,268 5,238 Store supplies 4,765 5,321 Income taxes receivable 3,826 3,604 Other 7,398 5,862 Total other current assets $ 25,270 $ 26,254
Property and Equipment	Property and Equipment
Capital Leases	Capital Leases
Goodwill	Goodwill The Company performs a goodwill impairment test on an annual basis or more frequently when events or circumstances indicate that the carrying value of a reporting unit more likely than not exceeds its fair value. Recoverability of goodwill is evaluated, at the Company’s option, by first performing a qualitative assessment for any reporting unit for any period or by bypassing the qualitative assessment and proceeding directly to the first step of our two-step goodwill impairment test. If the Company determines, on the basis of qualitative factors, it is not more likely than not that the fair value of a reporting unit is less than the carrying value amount, then performing the two-step impairment test would be unnecessary. The first step of the two-step goodwill impairment test involves a comparison of the fair value of each of our reporting units with its carrying value. If a reporting unit’s carrying value exceeds its fair value, the second step is performed to measure the amount of impairment loss, if any. The second step of the two-step goodwill impairment test involves a comparison of the implied fair value and carrying value of that reporting unit’s goodwill. To the extent that a reporting unit’s carrying value exceeds the implied fair value of its goodwill, an impairment loss is recognized. See Note 4 – Impairment Charges for results of impairment testing and Note 5 – Goodwill and Other Intangible Assets, respectively, for more details.
Intangible Assets	Intangible Assets
Other Assets	Other Assets January 28, January 30, Initial direct costs of leases $ 12,277 $ 13,045 Prepaid lease payments 4,266 5,243 Deferred tax assets, non-current 3,357 3,218 Other 20,625 21,865 Total other assets $ 40,525 $ 43,371 The initial direct costs of leases and prepaid lease payments are amortized on a straight-line basis over the respective lease terms, typically ranging from four to 15 years.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets
Accrued Expenses and Other Current Liabilities	Accrued Expenses and Other Current Liabilities January 28, January 30, Compensation and benefits $ 28,400 $ 26,669 Gift cards and certificates 21,315 22,929 Sales and local taxes 12,315 14,134 Store rent 1,588 2,059 Other 23,528 19,434 Total accrued expenses and other current liabilities $ 87,146 $ 85,225
Revenue Recognition	Revenue Recognition The Company accounts for the goods it sells to third parties under franchising and licensing agreements within “Net sales” and “Cost of sales, occupancy and buying expenses” in the Company’s Consolidated Statements of Operations and Comprehensive Income (Loss). The franchise fees the Company charges under the franchising agreements are reported in “Other income, net” in the Company’s Consolidated Statements of Operations and Comprehensive Income (Loss). Upon purchase of a gift card or gift certificate, a liability is established for the cash value. The liability is included in “Accrued expenses and other current liabilities.” Revenue from gift card and gift certificate sales is recognized at the time of redemption. Unredeemed gift card and gift certificate breakage income is recorded as a reduction of “Selling, general and administrative” expenses. The Company records breakage income when the probability of redemption, based upon historical redemption patterns, is remote.
Cost of Sales	Cost of Sales
Advertising Expenses	Advertising Expenses
Rent Expense	Rent Expense
Stock-Based Compensation	Stock-Based Compensation Time-vested stock awards, including stock options and restricted stock, are accounted for at fair value at date of grant. The stock-based compensation expense is recorded on a straight-line basis over the requisite service period using the graded-vesting method for the entire award. Performance-based stock awards are accounted for at fair value at date of grant. The stock-based compensation expense was based upon the number of shares expected to be issued when it became probable that performance targets required to receive the awards would be achieved.
Income Taxes	Income Taxes Income Taxes, The Company is subject to tax audits in numerous jurisdictions, including the United States, individual states and localities, and internationally. Tax audits by their very nature are often complex and can require several years to complete. In the normal course of business, the Company is subject to challenges from the Internal Revenue Service (“IRS”) and other tax authorities regarding amounts of taxes due. These challenges may alter the timing or amount of taxable income or deductions, or the allocation of income among tax jurisdictions. In July 2006, the Financial Accounting Standards Board (“FASB”) issued guidance which clarifies the accounting for income taxes in the financial statements by prescribing a minimum probability recognition threshold and measurement process for recording uncertain tax positions taken or expected to be taken in a tax return. This guidance requires that the Company determine whether a tax position is more likely than not of being sustained upon audit based on the technical merits of the tax position. For tax positions that are at least more likely than not of being sustained upon audit, the Company recognizes the largest amount of the benefit that is more likely than not of being sustained. See Note 11 – Income Taxes for further information.
Foreign Currency Translation	Foreign Currency Translation
Comprehensive Income (Loss)	Comprehensive Income (Loss)
Fair Value Measurements	Fair Value Measurements Fair Value Measurement Disclosures, Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis The Company does not have any assets (liabilities) measured at fair value on a recurring basis. Non-Financial Assets Measured at Fair Value on a Non-Recurring Basis The Company’s non-financial assets, which include goodwill, intangible assets, and long-lived tangible assets, are not adjusted to fair value on a recurring basis. Fair value measures of non-financial assets are primarily used in the impairment analysis of these assets. Any resulting asset impairment would require that the non-financial asset be recorded at its fair value. The Company reviews goodwill and indefinite-lived intangible assets for impairment annually, during the fourth quarter of each fiscal year, or as circumstances indicate the possibility of impairment. The Company monitors the carrying value of definite-lived intangible assets and long-lived tangible assets for impairment whenever events or changes in circumstances indicate its carrying amount may not be recoverable. The following tables summarize the Company’s assets measured at fair value on a nonrecurring basis segregated among the appropriate levels within the fair value hierarchy (in thousands): Fair Value Measurements as of January 28, 2017 Using Carrying Value Quoted Prices in Significant Significant Impairment Goodwill $ 314,405 $ — $ — $ 145,058 $ 169,347 Intangible assets $ 406,000 (2) $ — $ — $ 397,000 (3) $ 9,000 Long-lived assets $ 52,737 $ — $ — $ 49,466 $ 3,271 (1) See Note 4 – Impairment Charges for discussion of the valuation techniques used to measure fair value, the description of the inputs and information used to develop those inputs. (2) Carrying value comprised of tradenames relating to North America and Europe, $257,000 and $149,000, respectively. (3) Fair Value comprised of tradenames relating to North America and Europe, $253,000 and $144,000, respectively. During Fiscal 2016, goodwill with a carrying value of $314.4 million was written down to its fair value of $145.1 million, resulting in an impairment charge of $169.3 million, which was included in “Impairment of assets” on the Consolidated Statement of Operations and Comprehensive Income (Loss). During Fiscal 2016, tradenames with a carrying value of $406.0 million were written down to their fair value of $397.0 million, resulting in an impairment charge of $9.0 million, which was included in “Impairment of assets” on the Consolidated Statement of Operations and Comprehensive Income (Loss). During Fiscal 2016, long-lived assets held and used with a carrying value of $52.7 million were written down to their fair value of $49.5 million, resulting in an impairment charge of $3.3 million, which was included in “Impairment of assets” on the Consolidated Statement of Operations and Comprehensive Income (Loss). For goodwill, see Note 4 – Impairment Charges and Note 5 – Goodwill and Other Intangible Assets. Fair Value Measurements as of January 30, 2016 Using Carrying Value Quoted Prices in Significant Other Observable Inputs (Level 2) Significant Impairment Intangible assets $ 435,069 (2) $ — $ — $ 406,000 (3) $ 29,069 (1) See Note 4 – Impairment Charges for discussion of the valuation techniques used to measure fair value, the description of the inputs and information used to develop those inputs. (2) Carrying value comprised of tradenames relating to North America and Europe, $274,000 and $161,069, respectively. (3) Fair Value comprised of tradenames relating to North America and Europe, $257,000 and $149,000, respectively. During Fiscal 2015, tradenames with a carrying value of $435.1 million were written down to their fair value of $406.0 million, resulting in an impairment charge of $29.0 million, which was included in “Impairment of assets” on the Consolidated Statement of Operations and Comprehensive Loss. For goodwill, see Note 4 – Impairment Charges and Note 5 – Goodwill and Other Intangible Assets. Fair Value Measurements as of January 31, 2015 Using Carrying Value Quoted Prices in Significant Significant Impairment Intangible assets $ 286,000 $ — $ — $ 274,000 $ 12,000 (1) See Note 4 – Impairment Charges for discussion of the valuation techniques used to measure fair value, the description of the inputs and information used to develop those inputs. During Fiscal 2014, tradenames with a carrying value of $286.0 million were written down to their fair value of $274.0 million, resulting in an impairment charge of $12.0 million, which was included in “Impairment of assets” on the Consolidated Statement of Operations and Comprehensive Income (Loss). For goodwill, see Note 4 – Impairment Charges and Note 5 – Goodwill and Other Intangible Assets. Financial Instruments Not Measured at Fair Value The Company’s financial instruments consist primarily of cash and cash equivalents, accounts receivable, current liabilities and long-term debt. Cash and cash equivalents, accounts receivable and current liabilities approximate fair market value due to the relatively short maturity of these financial instruments. The Company considers all investments with a maturity of three months or less when acquired to be cash equivalents. The Company’s cash equivalent instruments are valued using quoted market prices and are primarily U.S. Treasury securities. The revolving credit facilities approximate fair value due to the variable component of the interest rate. Excluding unamortized debt issuance costs, the estimated fair value of the Company’s long-term debt (including current portion) was approximately $1.09 billion as of January 28, 2017, compared to a carrying value of $2.15 billion at that date. Excluding unamortized debt issuance costs, the estimated fair value of the Company’s long-term debt was approximately $1.04 billion as of January 30, 2016, compared to a carrying value of $2.37 billion at that date. For publicly-traded debt, the fair value (estimated market value) is based on quoted market prices in less active markets. For non-publicly traded debt, fair value is estimated based on quoted prices for similar instruments. If measured at fair value in the financial statements, long-term debt excluding term loans would be classified as Level 2 in the fair value hierarchy, while term loans would be classified as Level 3 in the fair value hierarchy.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Simplifying the Test for Goodwill Impairment In October 2016, the FASB issued ASU 2016-16, Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory In August 26, 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the Emerging Issues Task Force) In March 2016, FASB issued ASU 2016-09, Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting, In March 2016, the FASB issued ASU 2016-04, Liabilities—Extinguishments of Liabilities (Subtopic 405-20), Recognition of Breakage for Certain Prepaid Stored-Value Products In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) In August 2014, the FASB issued ASU No. 2014-15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers Deferral of the Effective Date Principal versus Agent Considerations (Reporting Revenue Gross versus Net)

Summary of Significant Accoun25

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Jan. 28, 2017
Components of Prepaid Expenses	Prepaid expenses as of January 28, 2017 and January 30, 2016 included the following components (in thousands): January 28, January 30, Prepaid rent and occupancy $ 12,870 $ 13,714 Prepaid insurance 467 360 Other 1,305 1,602 Total prepaid expenses $ 14,642 $ 15,676
Components of Other Current Assets	Other current assets as of January 28, 2017 and January 30, 2016 included the following components (in thousands): January 28, January 30, Credit card receivables $ 6,013 $ 6,229 Franchise receivables 3,268 5,238 Store supplies 4,765 5,321 Income taxes receivable 3,826 3,604 Other 7,398 5,862 Total other current assets $ 25,270 $ 26,254
Components of Other Assets	Other assets as of January 28, 2017 and January 30, 2016 included the following components (in thousands): January 28, January 30, Initial direct costs of leases $ 12,277 $ 13,045 Prepaid lease payments 4,266 5,243 Deferred tax assets, non-current 3,357 3,218 Other 20,625 21,865 Total other assets $ 40,525 $ 43,371
Components of Accrued Expenses and Other Current Liabilities	Accrued expenses and other current liabilities as of January 28, 2017 and January 30, 2016 included the following components (in thousands): January 28, January 30, Compensation and benefits $ 28,400 $ 26,669 Gift cards and certificates 21,315 22,929 Sales and local taxes 12,315 14,134 Store rent 1,588 2,059 Other 23,528 19,434 Total accrued expenses and other current liabilities $ 87,146 $ 85,225
Assets Measured at Fair Value on Nonrecurring Basis	The following tables summarize the Company’s assets measured at fair value on a nonrecurring basis segregated among the appropriate levels within the fair value hierarchy (in thousands): Fair Value Measurements as of January 28, 2017 Using Carrying Value Quoted Prices in Significant Significant Impairment Goodwill $ 314,405 $ — $ — $ 145,058 $ 169,347 Intangible assets $ 406,000 (2) $ — $ — $ 397,000 (3) $ 9,000 Long-lived assets $ 52,737 $ — $ — $ 49,466 $ 3,271 (1) See Note 4 – Impairment Charges for discussion of the valuation techniques used to measure fair value, the description of the inputs and information used to develop those inputs. (2) Carrying value comprised of tradenames relating to North America and Europe, $257,000 and $149,000, respectively. (3) Fair Value comprised of tradenames relating to North America and Europe, $253,000 and $144,000, respectively. During Fiscal 2016, goodwill with a carrying value of $314.4 million was written down to their fair value of $145.1 million, resulting in an impairment charge of $169.3 million, which was included in “Impairment of assets” on the Consolidated Statement of Operations and Comprehensive Income (Loss). During Fiscal 2016, tradenames with a carrying value of $406.0 million were written down to their fair value of $397.0 million, resulting in an impairment charge of $9.0 million, which was included in “Impairment of assets” on the Consolidated Statement of Operations and Comprehensive Income (Loss). During Fiscal 2016, long-lived assets held and used with a carrying value of $52.7 million were written down to their fair value of $49.5 million, resulting in an impairment charge of $3.3 million, which was included in “Impairment of assets” on the Consolidated Statement of Operations and Comprehensive Income (Loss). For goodwill, see Note 4 – Impairment Charges and Note 5 – Goodwill and Other Intangible Assets. Fair Value Measurements as of January 30, 2016 Using Carrying Value Quoted Prices in Significant Other Observable Inputs (Level 2) Significant Impairment Intangible assets $ 435,069 (2) $ — $ — $ 406,000 (3) $ 29,069 (1) See Note 4 – Impairment Charges for discussion of the valuation techniques used to measure fair value, the description of the inputs and information used to develop those inputs. (2) Carrying value comprised of tradenames relating to North America and Europe, $274,000 and $161,069, respectively. (3) Fair Value comprised of tradenames relating to North America and Europe, $257,000 and $149,000, respectively. During Fiscal 2015, tradenames with a carrying value of $435.1 million were written down to their fair value of $406.0 million, resulting in an impairment charge of $29.0 million, which was included in “Impairment of assets” on the Consolidated Statement of Operations and Comprehensive Loss. For goodwill, see Note 4 – Impairment Charges and Note 5 – Goodwill and Other Intangible Assets. Fair Value Measurements as of January 31, 2015 Using Carrying Value Quoted Prices in Significant Significant Impairment Intangible assets $ 286,000 $ — $ — $ 274,000 $ 12,000 (1) See Note 4 – Impairment Charges for discussion of the valuation techniques used to measure fair value, the description of the inputs and information used to develop those inputs.

Impairment Charges (Tables)

Impairment Charges (Tables)	12 Months Ended
	Jan. 28, 2017
Non-cash Impairment Charges	The Company recorded non-cash impairment charges for Fiscal 2016, Fiscal 2015 and Fiscal 2014 (in thousands): Fiscal 2016 Fiscal 2015 Fiscal 2014 Goodwill $ 169,347 $ 124,977 $ 123,157 Tradenames 9,000 29,069 12,000 Long-lived assets 3,271 1,056 — Total impairment charges $ 181,618 $ 155,102 $ 135,157

Goodwill and Other Intangible27

Goodwill and Other Intangible Assets (Tables)	12 Months Ended
	Jan. 28, 2017
Changes in Carrying Amount of Goodwill by Reporting Unit	The changes in the carrying amount of goodwill during Fiscal 2016 and Fiscal 2015 by reporting unit are as follows (in thousands): North America Europe Total Balance as of January 28, 2017: Goodwill $ 1,415,651 $ 431,405 $ 1,847,056 Accumulated impairment losses (428,134 ) (286,347 ) (714,481 ) $ 987,517 $ 145,058 $ 1,132,575 North America Europe Total Balance as of January 30, 2016: Goodwill $ 1,415,651 $ 431,405 $ 1,847,056 Accumulated impairment losses (428,134 ) (117,000 ) (545,134 ) $ 987,517 $ 314,405 $ 1,301,922
Carrying Amount and Accumulated Amortization of Identifiable Intangible Assets	The carrying amount and accumulated amortization of identifiable intangible assets as of January 28, 2017 and January 30, 2016 were (in thousands): January 28, 2017 January 30, 2016 Estimated Life in Years Gross Accumulated Gross Accumulated Intangible assets subject to amortization: Lease rights (1) Lease terms ranging from 8 to 15 $ 65,252 $ (16,961 ) $ 65,738 $ (14,524 ) Franchise agreements 4 to 9 40,738 (31,946 ) 40,738 (29,015 ) Favorable lease obligations 10 30,827 (30,724 ) 30,827 (30,375 ) Other 5 1,043 (871 ) 1,009 (769 ) Total intangible assets subject to amortization 137,860 (80,502 ) 138,312 (74,683 ) Indefinite-lived intangible assets: Indefinite-lived tradenames $ 396,998 $ — $ 405,998 $ — Indefinite-lived territory rights 600 — 600 — Total indefinite-lived intangible assets 397,598 — 406,598 — Total intangible assets $ 535,458 $ (80,502 ) $ 544,910 $ (74,683 ) (1) Amounts include lease rights not currently subject to amortization of $28,114 and $31,849 as of January 28, 2017 and January 30, 2016, respectively.
Acquired Intangible Assets	Intangible Asset Acquisitions (in 000’s) Amortizable Weighted Average Lease rights: Fiscal 2016 $ 81 10.0 Fiscal 2015 687 10.0 Fiscal 2014 81 10.0 Other: Fiscal 2016 36 5.0 Fiscal 2015 43 5.0 Fiscal 2014 94 5.0
Amortization of Identifiable Intangible Assets	The remaining net amortization as of January 28, 2017 of identifiable intangible assets with finite lives by year is as follows (in thousands): Fiscal Year Amortization 2017 $ 5,157 2018 4,999 2019 4,936 2020 1,967 2021 1,784 Thereafter 10,403 Total $ 29,246

Debt (Tables)

Debt (Tables)	12 Months Ended
	Jan. 28, 2017
Components of Debt	Debt as of January 28, 2017 and January 30, 2016 included the following components (in thousands): January 28, 2017 January 30, 2016 Current revolving credit facilities: U.S. senior secured revolving credit facility due 2019 $ — $ 42,200 Unamortized debt issuance cost — (1,141 ) Total current revolving credit facilities, net $ — $ 41,059 Current portion of long-term debt: 10.5% Senior subordinated notes due 2017 $ 18,420 $ — Unamortized debt issuance cost (15 ) — Total current portion of long-term debt, net $ 18,405 $ — Long-term debt: 10.5% Senior subordinated notes due 2017 $ — $ 259,612 Claire’s Gibraltar unsecured term loan due 2019 40,000 — Claire’s Gibraltar Intermediate secured term loan due 2019 50,000 — 9.0% Senior secured first lien notes due 2019 (1) 1,131,619 1,134,354 8.875% Senior secured second lien notes due 2019 222,300 450,000 6.125% Senior secured first lien notes due 2020 210,000 210,000 7.75% Senior notes due 2020 216,742 320,000 9.0% Claire’s Stores term loan due 2021 30,933 — 9.0% CLSIP term loan due 2021 100,525 — 9.0% Claire’s Gibraltar term loans due 2021 46,394 — Adjustment to carrying value 86,296 — Unamortized debt issuance cost (16,156 ) (22,894 ) Total long-term debt, net $ 2,118,653 $ 2,351,072 Revolving credit facility: U.S. asset based lending credit facility due 2019 $ 6,200 $ — Unamortized debt issuance cost (2,275 ) — Total revolving credit facility, net $ 3,925 $ — Obligation under capital lease (including current portion) $ 16,712 $ 16,954 (1) Amount includes unamortized premium of $6,619 and $9,354 as of January 28, 2017 and January 30, 2016, respectively.
Capital Lease Obligation and Debt Maturities	As of January 28, 2017, the Company’s capital lease obligation and debt maturities are as follows for each of the following fiscal years (in thousands): Capital Leases Debt 2017 $ 2,453 $ 34,075 2018 2,502 16,599 2019 2,552 1,460,655 2020 2,603 444,504 2021 2,655 196,977 Thereafter 22,463 — Total 35,228 $ 2,152,810 Imputed interest (18,516 ) Present value of minimum capital lease principal payments 16,712 Current portion 324 Long-term capital lease obligation $ 16,388
Components of Interest Expense, Net	The Company’s interest expense, net for Fiscal 2016, Fiscal 2015 and Fiscal 2014 included the following components (in thousands): Fiscal 2016 Fiscal 2015 Fiscal 2014 U.S. senior secured revolving credit facility due 2019 $ 3,949 $ 5,038 $ 3,368 Europe unsecured revolving credit facility due 2017 1,198 646 308 10.5% Senior subordinated notes due 2017 18,330 27,268 27,193 Claire’s Gibraltar unsecured term loan due 2019 738 — — Claire’s Gibraltar Intermediate secured term loan due 2019 383 — — 9.0% Senior secured first lien notes due 2019 100,225 101,261 100,985 8.875% Senior secured second lien notes due 2019 31,911 39,948 39,838 6.125% Senior secured first lien notes due 2020 12,734 12,881 12,844 7.75% Senior notes due 2020 21,650 24,800 24,734 U.S. asset based lending credit facility due 2019 1,371 — — Capital lease obligation 2,173 2,179 2,203 Amortization of deferred debt issue costs 8,066 8,281 8,025 Accretion of debt premium (2,735 ) (2,512 ) (2,308 ) Other interest expense 222 57 25 Interest income (28 ) (31 ) (36 ) Interest expense, net $ 200,187 $ 219,816 $ 217,179
Components of Accrued Interest Payable	Accrued interest payable as of January 28, 2017 and January 30, 2016 consisted of the following components (in thousands): January 28, 2017 January 30, 2016 U.S. senior secured revolving credit facility due 2019 $ — $ 254 Europe unsecured revolving credit facility due 2017 19 36 10.5% Senior subordinated notes due 2017 290 4,643 Claire’s Gibraltar unsecured term loan due 2019 197 — Claire’s Gibraltar Intermediate secured term loan due 2019 383 — 9.0% Senior secured first lien notes due 2019 37,552 38,664 8.875% Senior secured second lien notes due 2019 7,205 15,251 6.125% Senior secured first lien notes due 2020 4,770 4,912 7.75% Senior notes due 2020 2,697 4,224 U.S. asset based lending credit facility due 2019 153 — Total accrued interest payable $ 53,266 $ 67,984
Gain on Early Debt Extinguishment	Gain on Early Debt Extinguishment Exchange Offer $ 316,986 Note repurchase 362 Write-off unamortized debt issuance costs (1,695 ) $ 315,653
Note Repurchase Activity	The following is a summary of the Company’s note repurchase activity during Fiscal 2016 (in thousands). The note repurchase in Fiscal 2016 was made in an open market transaction. There were no note repurchase activities during Fiscal 2015 or Fiscal 2014. Fiscal 2016 Notes Repurchased Principal Repurchase Recognized 10.5% Senior subordinated notes due 2017 (the “Senior Subordinated Notes”) $ 7,363 $ 6,995 $ 362 (1) Net of deferred issuance cost write-offs of $6.
Exchange Offer
Gain on Early Debt Extinguishment	The following is a summary of our Exchange offer activity during Fiscal 2016 (in thousands). There were no exchange offer activities during Fiscal 2015 and Fiscal 2014. Reduction in carrying value of debt exchange $ 396,090 Reduction of accrued interest associated with debt exchanged 20,066 Write-off of unamortized debt issuance costs, plus professional fees incurred (12,874 ) Adjustment to carrying value of debt (86,296 ) $ 316,986
9.0% Senior secured first lien notes due 2019
Redemption Prices of Senior Notes	On or after March 15, 2015, the Company may redeem the 9.0% Senior Secured First Lien Notes at its option, subject to certain notice provisions, at the following redemption prices (expressed as a percentage of principal amount), plus accrued and unpaid interest to the redemption date (subject to the right of holders of record on the relevant record date to receive interest due on the relevant interest payment date), if redeemed during the twelve-month period commencing on March 15 of the years set forth below: Period Redemption Price 2017 102.250 % 2018 and thereafter 100.000 %
6.125% Senior secured first lien notes due 2020
Redemption Prices of Senior Notes	On or after March 15, 2017, the Company may redeem the 6.125% Senior Secured First Lien Notes at its option, subject to certain notice provisions, at the following redemption prices (expressed as a percentage of principal amount), plus accrued and unpaid interest to the redemption date (subject to the right of holders of record on the relevant record date to receive interest due on the relevant interest payment date), if redeemed during the twelve-month period commencing on March 15 of the years set forth below: Period Redemption Price 2017 103.063 % 2018 101.531 % 2019 and thereafter 100.000 %
7.75% Senior notes due 2020
Redemption Prices of Senior Notes	On or after June 1, 2016, the Company may redeem the Unsecured Notes at its option, subject to certain notice provisions, at the following redemption prices (expressed as a percentage of principal amount), plus accrued and unpaid interest to the redemption date (subject to the right of holders of record on the relevant record date to receive interest due on the relevant interest payment date), if redeemed during the twelve-month period commencing on June 1 of the years set forth below: Period Redemption Price 2017 101.938 % 2018 and thereafter 100.000 %

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Jan. 28, 2017
Rental Expense	Rental expense for Fiscal 2016, Fiscal 2015 and Fiscal 2014 is set forth below (in thousands): Fiscal 2016 Fiscal 2015 Fiscal 2014 Minimum store rentals $ 204,354 $ 215,633 $ 231,328 Store rentals based on net sales 1,829 1,828 1,912 Other rental expense 6,305 6,429 10,151 Total rental expense $ 212,488 $ 223,890 $ 243,391
Summary of Minimum Aggregate Rental Commitments under Non-Cancelable Operating Leases	Minimum aggregate rental commitments as of January 28, 2017 under non-cancelable 2017 $ 176,639 2018 143,710 2019 122,630 2020 102,719 2021 80,476 Thereafter 146,007 Total $ 772,181

Accumulated Other Comprehensi30

Accumulated Other Comprehensive Loss (Tables)	12 Months Ended
	Jan. 28, 2017
Components of Accumulated Other Comprehensive Loss, Net of Tax	The following summary sets forth the components of accumulated other comprehensive loss, net of tax for Fiscal 2016, Fiscal 2015 and Fiscal 2014 (in thousands, net of tax): Foreign Other (1) Total Balance as of February 1, 2014 $ (6,841 ) $ 5,732 $ (1,109 ) Foreign currency translation adjustment (7,400 ) — (7,400 ) Net loss on intra-entity foreign currency transactions, net of tax (benefit) of $(726) (29,189 ) — (29,189 ) Balance as of January 31, 2015 (43,430 ) 5,732 (37,698 ) Foreign currency translation adjustment (3,423 ) — (3,423 ) Net loss on intra-entity foreign currency transactions, net of tax (benefit) of $658 (8,118 ) — (8,118 ) Balance as of January 30, 2016 (54,971 ) 5,732 (49,239 ) Foreign currency translation adjustment 67 — 67 Net loss on intra-entity foreign currency transactions, net of tax expense (benefit) of $9 (2,709 ) — (2,709 ) Balance as of January 28, 2017 $ (57,613 ) $ 5,732 $ (51,881 ) (1) Represents other comprehensive income associated with expired derivative instruments.

Stock Options and Stock-Based31

Stock Options and Stock-Based Compensation (Tables)	12 Months Ended
	Jan. 28, 2017
Summary of Activity in Stock Option Plan	The following is a summary of activity in the Company’s stock option plan from January 30, 2016 through January 28, 2017: Number of Weighted Weighted Outstanding as of January 30, 2016 3,710,022 $ 9.43 Options granted 1,432,100 $ 1.26 Options exercised — — Options forfeited (1,053,535 ) $ 9.02 Options expired (963,525 ) $ 9.91 Outstanding as of January 28, 2017 3,125,062 $ 5.67 4.7 Options vested and expected to vest as of January 28, 2017 2,904,640 $ 5.84 4.6 Exercisable at end of period 1,335,812 $ 8.20 3.6
Stock Options, Valuation Assumptions	For options granted during Fiscal 2016, Fiscal 2015 and Fiscal 2014, the fair value of each option was estimated on the date of grant using the Black-Scholes and Monte Carlo option pricing models with the following assumptions: Time Options and BOGO Options (Black-Scholes) Fiscal 2016 Fiscal 2015 Fiscal 2014 Expected dividend yield 0.00 % 0.00 % 0.00 % Weighted average expected stock price volatility 33.09 % 34.79 % 42.30 % Weighted average risk-free interest rate 1.10 % 1.37 % 0.99 % Range of risk-free interest rate 1.44% - 1.57 % 1.14% - 1.63 % 0.53% - 1.69 % Weighted average expected term (years) 4.15 4.47 3.44 Performance Options (Monte Carlo) Fiscal 2016 Fiscal 2015 Fiscal 2014 Expected dividend yield (a ) (a ) 0.00 % Weighted average expected stock price volatility (a ) (a ) 53.18 % Weighted average risk-free interest rate (a ) (a ) 2.00 % Range of risk-free interest rate (a ) (a ) 1.80% - 2.00 % Weighted average expected term (years) (a ) (a ) N/A (a) Not applicable as none were issued in Fiscal 2016 or 2015.

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Jan. 28, 2017
Components of Income (Loss) Before Income Taxes	The components of income (loss) before income taxes for Fiscal 2016, Fiscal 2015 and Fiscal 2014 were as follows (in thousands): Fiscal 2016 Fiscal 2015 Fiscal 2014 U.S. $ 204,642 $ (267,113 ) $ (261,478 ) Foreign (152,894 ) 32,736 55,759 Total income (loss) before income taxes $ 51,748 $ (234,377 ) $ (205,719 )
Components of Income Tax Expense (Benefit)	The components of income tax expense (benefit) for Fiscal 2016, Fiscal 2015 and Fiscal 2014 were as follows (in thousands): Fiscal 2016 Fiscal 2015 Fiscal 2014 Federal: Current $ (993 ) $ 503 $ — Deferred (1,215 ) (5,907 ) (5,099 ) (2,208 ) (5,404 ) (5,099 ) State Current 876 438 790 Deferred 70 412 655 946 850 1,445 Foreign Current 2,160 6,035 11,306 Deferred (3,049 ) 577 (1,393 ) (889 ) 6,612 9,913 Total income tax (benefit) expense $ (2,151 ) $ 2,058 $ 6,259
Differences of Provision for Income Taxes from Amount Computed at Statutory Federal Rate	The provision for income taxes for Fiscal 2016, Fiscal 2015 and Fiscal 2014 differs from an amount computed at the statutory federal rate as follows: Fiscal 2016 Fiscal 2015 Fiscal 2014 U.S. income taxes at statutory federal rate 35.0 % 35.0 % 35.0 % Earnings of foreign subsidiaries 120.9 (5.4 ) (13.0 ) Goodwill impairment 120.1 (18.7 ) (21.0 ) Deferred taxes 8.9 — — State and local income taxes, net of federal tax benefit 2.0 0.1 0.9 Other, net 0.2 (2.4 ) (4.4 ) Valuation allowance (264.5 ) (14.3 ) (9.2 ) Foreign rate differential (23.0 ) 5.0 8.4 Change in accrual for estimated tax contingencies (3.8 ) (0.2 ) 0.3 (4.2 )% (0.9 )% (3.0 )%
Tax Effects on Significant Components of Net Deferred Tax Liability	The tax effects on the significant components of the Company’s net deferred tax liability as of January 28, 2017 and January 30, 2016 are as follows (in thousands): January 28, January 30, Deferred tax assets: Tax carryforwards $ 37,736 $ 213,579 Debt related 43,345 — Compensation and benefits 4,137 4,372 Deferred rent 7,041 7,344 Depreciation 10,495 6,842 Accrued expenses 5,210 4,416 Gift cards 988 2,603 Inventory 2,604 2,573 Total gross deferred tax assets 111,556 241,729 Valuation allowance (86,852 ) (223,697 ) Total deferred tax assets, net 24,704 18,032 Deferred tax liabilities: Tradename intangibles 96,712 100,200 Earnings from foreign subsidiaries 20,205 11,102 Debt related — 2,386 Lease rights 3,517 4,218 Other 168 217 Total deferred tax liabilities 120,602 118,123 Net deferred tax liability $ (95,898 ) $ (100,091 )
Deferred Tax Assets and Deferred Tax Liabilities	The deferred tax assets and deferred tax liabilities as of January 28, 2017 and January 30, 2016 are as follows (in thousands): January 28, January 30, Non-current deferred tax assets $ 3,357 $ 3,218 Non-current deferred tax liabilities, net of valuation allowance (99,255 ) (103,309 ) Net deferred tax liability $ (95,898 ) $ (100,091 )
Amount and Expiration Dates of Net Operating Loss Carryforwards	The amount and expiration dates of net operating loss carryforwards as of January 28, 2017, are as follows (in thousands): Amount Expiration Date Non-U.S. net operating loss carryforwards $ 12,241 2017 – 2034 Non-U.S. net operating loss carryforwards 10,707 Indefinite State net operating loss carryforwards 14,788 2019 – 2037 Total $ 37,736
Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits	A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands): Fiscal 2016 Fiscal 2015 Fiscal 2014 Beginning balance $ 9,566 $ 9,223 $ 9,820 Additions based on tax positions related to the current year 792 1,341 1,037 Statute expirations (1,892 ) (998 ) (1,593 ) Settlements (470 ) — (41 ) Ending balance $ 7,996 $ 9,566 $ 9,223

Selected Quarterly Financial 33

Selected Quarterly Financial Data (Tables)	12 Months Ended
	Jan. 28, 2017
Selected Quarterly Financial Data	(Unaudited, in thousands) Fiscal 2016 1st Qtr 2nd Qtr 3rd Qtr 4th Qtr Total Year Net sales $ 299,647 $ 317,172 $ 312,041 $ 382,456 $ 1,311,316 Gross profit 141,294 146,489 145,208 195,497 628,488 Impairment of assets (a) — — 142,271 39,347 181,618 Severance and transaction related costs 1,573 125 205 628 2,531 Gain (loss) on early debt extinguishment (b) — — 317,323 (1,670 ) 315,653 Interest expense, net 55,079 55,623 47,101 42,384 200,187 Income tax (benefit) expense (1,327 ) 1,188 (749 ) (1,263 ) (2,151 ) Net income (loss) (38,758 ) (32,077 ) 150,578 (25,844 ) 53,899 (a) Represents an impairment charge relating to goodwill, tradenames and long-lived assets. See Note 4 – Impairment Charges for detail of impairment charges. (b) Represents gain (loss) on early debt extinguishment primarily related to the Exchange Offer. See Note 6- Debt for details. Fiscal 2015 1st Qtr 2nd Qtr 3rd Qtr 4th Qtr Total Year Net sales $ 319,995 $ 347,587 $ 332,677 $ 402,601 $ 1,402,860 Gross profit 147,143 168,511 152,953 200,186 668,793 Impairment of assets (a) — — — 155,102 155,102 Severance and transaction related costs 407 420 200 921 1,948 Interest expense, net 54,420 55,044 55,296 55,056 219,816 Income tax expense 22 2,519 1,675 (2,158 ) 2,058 Net loss (35,418 ) (18,869 ) (35,939 ) (146,209 ) (236,435 ) (a) Represents an impairment charge relating to goodwill, tradenames and long-lived assets. See Note 4 – Impairment Charges for detail of impairment charges.

Segment Reporting (Tables)

Segment Reporting (Tables)	12 Months Ended
	Jan. 28, 2017
Operations by Segment	Information about the Company’s operations by segment is as follows (in thousands): Fiscal 2016 Fiscal 2015 Fiscal 2014 Net sales: North America $ 834,979 $ 876,976 $ 890,446 Europe 476,337 525,884 603,805 Total net sales $ 1,311,316 $ 1,402,860 $ 1,494,251 Depreciation and amortization: North America $ 34,850 $ 38,115 $ 47,972 Europe 20,658 22,489 25,611 Total depreciation and amortization $ 55,508 $ 60,604 $ 73,583 Segment operating income: North America $ 99,079 $ 109,970 $ 98,018 Europe 21,352 32,519 56,835 Total segment operating income $ 120,431 $ 142,489 $ 154,853 Impairment of assets: North America $ 4,000 $ 141,977 $ 135,157 Europe 177,618 13,125 — Total impairment charges $ 181,618 $ 155,102 $ 135,157 Gain (loss) on early debt extinguishment: North America $ 316,654 $ — $ — Europe (1,001 ) — — Total gain on early debt extinguishment $ 315,653 $ — $ — Interest expense, net: North America $ 197,329 $ 218,823 $ 216,799 Europe 2,858 993 380 Total interest expense, net $ 200,187 $ 219,816 $ 217,179 Income (loss) before income taxes: North America $ 212,836 $ (252,027 ) $ (257,380 ) Europe (161,088 ) 17,650 51,661 Total income (loss) before income taxes $ 51,748 $ (234,377 ) $ (205,719 ) Income tax expense (benefit): North America $ (1,235 ) $ (4,732 ) $ (3,448 ) Europe (916 ) 6,790 9,707 Total income tax expense (benefit) $ (2,151 ) $ 2,058 $ 6,259 Net income (loss): North America $ 214,071 $ (247,295 ) $ (253,933 ) Europe (160,172 ) 10,860 41,955 Net income (loss) $ 53,899 $ (236,435 ) $ (211,978 ) Goodwill: North America $ 987,517 $ 987,517 $ 1,112,494 Europe 145,058 314,405 314,405 Total goodwill $ 1,132,575 $ 1,301,922 $ 1,426,899 Fiscal 2016 Fiscal 2015 Fiscal 2014 Long-lived assets: North America $ 98,959 $ 123,126 $ 144,820 Europe 47,248 62,154 76,153 Total long lived assets $ 146,207 $ 185,280 $ 220,973 Total assets: North America $ 1,458,292 $ 984,687 $ 1,145,278 Europe 541,914 1,228,868 1,281,050 Total assets $ 2,000,206 $ 2,213,555 $ 2,426,328 Capital expenditures North America $ 10,390 $ 19,192 $ 35,827 Europe 5,987 9,323 13,157 Total capital expenditures $ 16,377 $ 28,515 $ 48,984
Reconciliation of Total Segment Operating Income to Consolidated Operating Income	A reconciliation of total segment operating income to consolidated operating income is as follows (in thousands). Fiscal 2016 Fiscal 2015 Fiscal 2014 Total segment operating income $ 120,431 $ 142,489 $ 154,853 Impairment of assets 181,618 155,102 135,157 Severance and transaction-related costs 2,531 1,948 8,236 Consolidated operating income (loss) $ (63,718 ) $ (14,561 ) $ 11,460
Comparison of Sales of Each Product Category by Segment	The following table compares the Company’s sales of each product category by segment for the last three fiscal years: Percentage of Total Product Category Fiscal 2016 Fiscal 2015 Fiscal 2014 Jewelry: North America 32.2 31.7 31.0 Europe 13.4 13.5 16.5 45.6 45.2 47.5 Accessories: North America 31.0 30.1 27.9 Europe 23.4 24.7 24.6 54.4 54.8 52.5 100.0 100.0 100.0
Data for Selected Geographical Areas	The following table provides data for selected geographical areas. Percentage of Total Net Sales Net Sales: Fiscal 2016 Fiscal 2015 Fiscal 2014 United Kingdom 13.0 13.4 13.8 France 8.6 8.9 10.4 Percentage of Total Long-lived Assets Long-lived Assets: January 28, 2017 January 30, 2016 United Kingdom 7.0 6.8 France 6.2 5.7

Supplemental Financial Inform35

Supplemental Financial Information (Tables)	12 Months Ended
	Jan. 28, 2017
Condensed Consolidating Balance Sheet	Condensed Consolidating Balance Sheet January 28, 2017 (in thousands) Issuer Guarantors Non- Eliminations Consolidated ASSETS Current assets: Cash and cash equivalents $ 3,038 $ 3,005 $ 49,749 $ — $ 55,792 Inventories — 74,307 55,932 — 130,239 Prepaid expenses 463 1,397 12,782 — 14,642 Other current assets — 14,281 10,989 — 25,270 Total current assets 3,501 92,990 129,452 — 225,943 Property and equipment: Furniture, fixtures and equipment 5,817 137,382 75,605 — 218,804 Leasehold improvements 1,315 183,910 112,411 — 297,636 7,132 321,292 188,016 — 516,440 Accumulated depreciation and amortization (5,121 ) (244,158 ) (132,696 ) — (381,975 ) 2,011 77,134 55,320 — 134,465 Leased property under capital lease: Land and building — 18,055 — — 18,055 Accumulated depreciation and amortization — (6,313 ) — — (6,313 ) — 11,742 — — 11,742 Intercompany receivables — 288,796 61,125 (349,921 ) — Investment in subsidiaries 1,541,321 (43,213 ) — (1,498,108 ) — Goodwill — 987,517 145,058 — 1,132,575 Intangible assets, net 188,100 149,804 201,686 (84,634 ) 454,956 Other assets 1,066 4,342 35,117 — 40,525 1,730,487 1,387,246 442,986 (1,932,663 ) 1,628,056 Total assets $ 1,735,999 $ 1,569,112 $ 627,758 $ (1,932,663 ) $ 2,000,206 LIABILITIES AND STOCKHOLDER’S EQUITY (DEFICIT) Current liabilities: Current portion of long-term debt, net $ 18,405 $ — $ — $ — $ 18,405 Trade accounts payable 1,719 21,048 46,964 — 69,731 Income taxes payable — 1,160 4,923 — 6,083 Accrued interest payable 52,667 — 599 — 53,266 Accrued expenses and other current liabilities 14,474 33,517 39,155 — 87,146 Total current liabilities 87,265 55,725 91,641 — 234,631 Intercompany payables 349,923 — — (349,923 ) — Long-term debt, net 1,812,208 149,302 157,143 — 2,118,653 Revolving credit facility, net 3,925 — — — 3,925 Obligation under capital lease — 16,388 — — 16,388 Deferred tax liability — 93,554 5,701 — 99,255 Deferred rent expense — 23,424 10,876 — 34,300 Unfavorable lease obligations and other long-term liabilities — 10,373 3 — 10,376 2,166,056 293,041 173,723 (349,923 ) 2,282,897 Stockholder’s equity (deficit): Common stock — 367 2 (369 ) — Additional paid in capital 630,496 1,520,544 766,993 (2,287,537 ) 630,496 Accumulated other comprehensive income (loss), net of tax (51,881 ) (5,187 ) (47,062 ) 52,249 (51,881 ) Accumulated deficit (1,095,937 ) (295,378 ) (357,539 ) 652,917 (1,095,937 ) (517,322 ) 1,220,346 362,394 (1,582,740 ) (517,322 ) Total liabilities and stockholder’s equity (deficit) $ 1,735,999 $ 1,569,112 $ 627,758 $ (1,932,663 ) $ 2,000,206 Condensed Consolidating Balance Sheet January 30, 2016 (in thousands) Issuer Guarantors Non- Eliminations Consolidated ASSETS Current assets: Cash and cash equivalents $ 2,664 $ 3,394 $ 12,813 $ — $ 18,871 Inventories — 94,014 57,940 — 151,954 Prepaid expenses 344 1,485 13,847 — 15,676 Other current assets — 16,023 10,231 — 26,254 Total current assets 3,008 114,916 94,831 — 212,755 Property and equipment: Furniture, fixtures and equipment 5,537 160,128 80,289 — 245,954 Leasehold improvements 1,315 191,085 117,621 — 310,021 6,852 351,213 197,910 — 555,975 Accumulated depreciation and amortization (4,455 ) (252,181 ) (126,698 ) — (383,334 ) 2,397 99,032 71,212 — 172,641 Leased property under capital lease: Land and building — 18,055 — — 18,055 Accumulated depreciation and amortization — (5,416 ) — — (5,416 ) — 12,639 — — 12,639 Intercompany receivables — 169,836 43,000 (212,836 ) — Investment in subsidiaries 1,836,079 (43,436 ) — (1,792,643 ) — Goodwill — 987,517 314,405 — 1,301,922 Intangible assets, net 257,000 671 212,556 — 470,227 Other assets 486 3,507 39,378 — 43,371 2,093,565 1,118,095 609,339 (2,005,479 ) 1,815,520 Total assets $ 2,098,970 $ 1,344,682 $ 775,382 $ (2,005,479 ) $ 2,213,555 LIABILITIES AND STOCKHOLDER’S EQUITY (DEFICIT) Current liabilities: Revolving credit facility, net $ 41,059 $ — $ — $ — $ 41,059 Trade accounts payable 642 27,930 44,561 — 73,133 Income taxes payable — 228 5,937 — 6,165 Accrued interest payable 67,948 — 36 — 67,984 Accrued expenses and other current liabilities 5,657 39,834 39,734 — 85,225 Total current liabilities 115,306 67,992 90,268 — 273,566 Intercompany payables 212,836 — — (212,836 ) — Long-term debt, net 2,351,072 — — — 2,351,072 Obligation under capital lease — 16,712 — — 16,712 Deferred tax liability — 93,626 9,683 — 103,309 Deferred rent expense — 24,815 11,329 — 36,144 Unfavorable lease obligations and other long-term liabilities — 12,977 19 — 12,996 2,563,908 148,130 21,031 (212,836 ) 2,520,233 Stockholder’s equity (deficit): Common stock — 367 2 (369 ) — Additional paid in capital 618,831 1,435,909 797,656 (2,233,565 ) 618,831 Accumulated other comprehensive income (loss), net of tax (49,239 ) (7,390 ) (41,341 ) 48,731 (49,239 ) Accumulated deficit (1,149,836 ) (300,326 ) (92,234 ) 392,560 (1,149,836 ) (580,244 ) 1,128,560 664,083 (1,792,643 ) (580,244 ) Total liabilities and stockholder’s equity (deficit) $ 2,098,970 $ 1,344,682 $ 775,382 $ (2,005,479 ) $ 2,213,555
Condensed Consolidating Statement of Operations and Comprehensive Income (Loss)	Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) Fiscal 2016 (in thousands) Issuer Guarantors Non- Eliminations Consolidated Net sales $ — $ 770,322 $ 540,994 $ — $ 1,311,316 Cost of sales, occupancy and buying expenses (exclusive of depreciation and amortization shown separately below) 12,035 385,327 285,466 — 682,828 Gross profit (deficit) (12,035 ) 384,995 255,528 — 628,488 Other expenses: Selling, general and administrative 21,962 236,678 199,544 — 458,184 Depreciation and amortization 966 31,559 22,983 — 55,508 Impairment of assets 4,000 — 177,618 — 181,618 Severance and transaction-related costs 1,476 92 963 — 2,531 Other (income) expense (11,102 ) 1,995 3,472 — (5,635 ) 17,302 270,324 404,580 — 692,206 Operating income (loss) (29,337 ) 114,671 (149,052 ) — (63,718 ) Gain (loss) on early debt extinguishment 316,654 — (1,001 ) — 315,653 Interest expense, net 195,156 2,188 2,843 — 200,187 Income (loss) before income taxes 92,161 112,483 (152,896 ) — 51,748 Income tax expense (benefit) — (1,262 ) (889 ) — (2,151 ) Income (loss) from continuing operations 92,161 113,745 (152,007 ) — 53,899 Equity in earnings (loss) of subsidiaries (38,262 ) 1,107 — 37,155 — Net income (loss) 53,899 114,852 (152,007 ) 37,155 53,899 Foreign currency translation adjustments 67 983 (3,159 ) 2,176 67 Net (loss) gain on intra-entity foreign currency transactions, net of tax (2,709 ) 1,220 (2,562 ) 1,342 (2,709 ) Other comprehensive income (loss) (2,642 ) 2,203 (5,721 ) 3,518 (2,642 ) Comprehensive income (loss) $ 51,257 $ 117,055 $ (157,728 ) $ 40,673 $ 51,257 Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) Fiscal 2015 (in thousands) Issuer Guarantors Non- Eliminations Consolidated Net sales $ — $ 811,666 $ 591,194 $ — $ 1,402,860 Cost of sales, occupancy and buying expenses (exclusive of depreciation and amortization shown separately below) 990 418,361 314,716 — 734,067 Gross profit (deficit) (990 ) 393,305 276,478 — 668,793 Other expenses: Selling, general and administrative 14,436 249,007 210,312 — 473,755 Depreciation and amortization 889 34,468 25,247 — 60,604 Impairment of assets 17,000 124,977 13,125 — 155,102 Severance and transaction-related costs 1,106 91 751 — 1,948 Other (income) expense (4,881 ) 3,492 (6,666 ) — (8,055 ) 28,550 412,035 242,769 — 683,354 Operating income (loss) (29,540 ) (18,730 ) 33,709 — (14,561 ) Loss on early debt extinguishment — — — — — Interest expense, net 216,650 2,194 972 — 219,816 Income (loss) before income taxes (246,190 ) (20,924 ) 32,737 — (234,377 ) Income tax expense (benefit) — (4,555 ) 6,613 — 2,058 Income (loss) from continuing operations (246,190 ) (16,369 ) 26,124 — (236,435 ) Equity in earnings (loss) of subsidiaries 9,755 1,104 — (10,859 ) — Net income (loss) (236,435 ) (15,265 ) 26,124 (10,859 ) (236,435 ) Foreign currency translation adjustments (3,423 ) (1,133 ) 1,346 (213 ) (3,423 ) Net (loss) gain on intra-entity foreign currency transactions, net of tax (8,118 ) (2,131 ) (8,122 ) 10,253 (8,118 ) Other comprehensive income (loss) (11,541 ) (3,264 ) (6,776 ) 10,040 (11,541 ) Comprehensive income (loss) $ (247,976 ) $ (18,529 ) $ 19,348 $ (819 ) $ (247,976 ) Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) Fiscal 2014 (in thousands) Issuer Guarantors Non- Eliminations Consolidated Net sales $ — $ 821,971 $ 672,280 $ — $ 1,494,251 Cost of sales, occupancy and buying expenses (exclusive of depreciation and amortization shown separately below) 752 423,502 343,205 — 767,459 Gross profit (deficit) (752 ) 398,469 329,075 — 726,792 Other expenses: Selling, general and administrative 15,594 254,711 235,183 — 505,488 Depreciation and amortization 2,377 39,342 31,864 — 73,583 Impairment of assets 12,000 123,157 — — 135,157 Severance and transaction-related costs 3,254 1 4,981 — 8,236 Other (income) expense (9,171 ) 1,121 918 — (7,132 ) 24,054 418,332 272,946 — 715,332 Operating income (loss) (24,806 ) (19,863 ) 56,129 — 11,460 Loss on early debt extinguishment — — — — — Interest expense, net 214,604 2,204 371 — 217,179 Income (loss) before income taxes (239,410 ) (22,067 ) 55,758 — (205,719 ) Income tax expense (benefit) — (3,654 ) 9,913 — 6,259 Income (loss) from continuing operations (239,410 ) (18,413 ) 45,845 — (211,978 ) Equity in earnings (loss) of subsidiaries 27,432 1,410 — (28,842 ) — Net income (loss) (211,978 ) (17,003 ) 45,845 (28,842 ) (211,978 ) Foreign currency translation adjustments (7,400 ) (1,025 ) (461 ) 1,486 (7,400 ) Net (loss) gain on intra-entity foreign currency transactions, net of tax (29,189 ) (3,306 ) (29,325 ) 32,631 (29,189 ) Other comprehensive income (loss) (36,589 ) (4,331 ) (29,786 ) 34,117 (36,589 ) Comprehensive income (loss) $ (248,567 ) $ (21,334 ) $ 16,059 $ 5,275 $ (248,567 )
Condensed Consolidating Statement of Cash Flows	Condensed Consolidating Statement of Cash Flows Fiscal 2016 (in thousands) Issuer Guarantors Non- Eliminations Consolidated Cash flows from operating activities: Net income $ 53,899 $ 114,852 $ (152,007 ) $ 37,155 $ 53,899 Adjustments to reconcile net income to net cash provided by (used in) operating activities: Equity in earnings of subsidiaries 38,262 (1,107 ) — (37,155 ) — Depreciation and amortization 966 31,559 22,983 — 55,508 Impairment of assets 4,000 — 177,618 — 181,618 Amortization of lease rights and other assets — — 2,970 — 2,970 Amortization of debt issuance costs 7,526 — 540 — 8,066 Accretion of debt premium (2,735 ) — — — (2,735 ) Non-cash in kind interest expense 9,156 — — — 9,156 Net accretion of favorable (unfavorable) lease obligations — (251 ) (3 ) — (254 ) Loss on sale/retirement of property and equipment, net — 618 47 — 665 (Gain) loss on early debt extinguishment (316,654 ) — 1,001 — (315,653 ) Gain on sale of intangible assets/lease rights — — (303 ) — (303 ) Stock compensation benefit 79 — 36 — 115 (Increase) decrease in: Inventories — 19,707 (250 ) — 19,457 Prepaid expenses (119 ) 88 (1,019 ) — (1,050 ) Other assets (1,286 ) 1,479 138 — 331 Increase (decrease) in: Trade accounts payable 1,078 (7,016 ) 2,726 — (3,212 ) Income taxes payable — 1,219 (1,756 ) — (537 ) Accrued interest payable 4,784 — 572 — 5,356 Accrued expenses and other liabilities 7,949 (8,417 ) 853 — 385 Deferred income taxes — (1,145 ) (3,171 ) — (4,316 ) Deferred rent expense — (1,391 ) (155 ) — (1,546 ) Net cash (used in) provided by operating activities (193,095 ) 150,195 50,820 — 7,920 Cash flows from investing activities: Acquisition of property and equipment, net (580 ) (8,935 ) (6,753 ) — (16,268 ) Acquisition of intangible assets/lease rights — (32 ) (77 ) — (109 ) Proceeds from sale of intangible assets/lease rights — — 303 — 303 Net cash used in investing activities (580 ) (8,967 ) (6,527 ) — (16,074 ) Cash flows from financing activities: Proceeds from revolving credit facilities 68,000 — 94,278 — 162,278 Payments on revolving credit facilities (64,000 ) — (94,278 ) — (158,278 ) Proceeds from term note — — 50,000 — 50,000 Repurchases of notes, including tender premiums and fees (6,987 ) — — — (6,987 ) Payment of debt issuance costs (12,188 ) — (2,789 ) — (14,977 ) Principal payments of capital lease — (242 ) — — (242 ) Capital contribution received from parent 11,550 — — — 11,550 Intercompany activity, net 197,674 (144,461 ) (53,213 ) — — Net cash provided by (used in) financing activities 194,049 (144,703 ) (6,002 ) — 43,344 Effect of foreign currency exchange rate changes on cash and cash equivalents — 3,086 (1,355 ) — 1,731 Net (decrease) increase in cash and cash equivalents 374 (389 ) 36,936 — 36,921 Cash and cash equivalents at beginning of period 2,664 3,394 12,813 — 18,871 Cash and cash equivalents at end of period $ 3,038 $ 3,005 $ 49,749 $ — $ 55,792 Condensed Consolidating Statement of Cash Flows Fiscal 2015 (in thousands) Issuer Guarantors Non- Eliminations Consolidated Cash flows from operating activities: Net income $ (236,435 ) $ (15,265 ) $ 26,124 $ (10,859 ) $ (236,435 ) Adjustments to reconcile net income to net cash provided by (used in) operating activities: Equity in earnings of subsidiaries (9,755 ) (1,104 ) — 10,859 — Depreciation and amortization 889 34,468 25,247 — 60,604 Impairment of assets 17,000 124,977 13,125 — 155,102 Amortization of lease rights and other assets — — 3,651 — 3,651 Amortization of debt issuance costs 7,967 — 314 — 8,281 Accretion of debt premium (2,512 ) — — — (2,512 ) Net accretion of favorable (unfavorable) lease obligations — (316 ) (10 ) — (326 ) Loss on sale/retirement of property and equipment, net 2 931 13 — 946 Loss on early debt extinguishment — — — — — Gain on sale of intangible assets/lease rights — — (2,475 ) — (2,475 ) Stock compensation benefit (477 ) — (17 ) — (494 ) (Increase) decrease in: Inventories — (11,065 ) 1,491 — (9,574 ) Prepaid expenses 204 335 69 — 608 Other assets (34 ) 1,300 (1,566 ) — (300 ) Increase (decrease) in: Trade accounts payable (743 ) 854 5,298 — 5,409 Income taxes payable — (173 ) 996 — 823 Accrued interest payable 183 — (198 ) — (15 ) Accrued expenses and other liabilities (991 ) 1,715 (3,888 ) — (3,164 ) Deferred income taxes — (5,495 ) 604 — (4,891 ) Deferred rent expense — (72 ) 3,624 — 3,552 Net cash (used in) provided by operating activities (224,702 ) 131,090 72,402 — (21,210 ) Cash flows from investing activities: Acquisition of property and equipment, net (957 ) (16,291 ) (10,340 ) — (27,588 ) Acquisition of intangible assets/lease rights — (43 ) (884 ) — (927 ) Proceeds from sale of intangible assets/lease rights — — 2,614 — 2,614 Net cash used in investing activities (957 ) (16,334 ) (8,610 ) — (25,901 ) Cash flows from financing activities: Proceeds from revolving credit facilities 156,300 — 158,390 — 314,690 Payments on revolving credit facilities (114,100 ) — (158,390 ) — (272,490 ) Proceeds from notes — — — — — Repurchases of notes, including tender premiums and fees — — — — — Payment of debt issuance costs (306 ) — (135 ) — (441 ) Principal payments of capital lease — (170 ) — — (170 ) Intercompany activity, net 182,949 (110,429 ) (72,520 ) — — Net cash provided by (used in) financing activities 224,843 (110,599 ) (72,655 ) — 41,589 Effect of foreign currency exchange rate changes on cash and cash equivalents — (4,772 ) 1,779 — (2,993 ) Net (decrease) increase in cash and cash equivalents (816 ) (615 ) (7,084 ) — (8,515 ) Cash and cash equivalents at beginning of period 3,480 4,009 19,897 — 27,386 Cash and cash equivalents at end of period $ 2,664 $ 3,394 $ 12,813 $ — $ 18,871 Condensed Consolidating Statement of Cash Flows Fiscal 2014 (in thousands) Issuer Guarantors Non- Eliminations Consolidated Cash flows from operating activities: Net income $ (211,978 ) $ (17,003 ) $ 45,845 $ (28,842 ) $ (211,978 ) Adjustments to reconcile net income to net cash provided by (used in) operating activities: Equity in earnings of subsidiaries (27,432 ) (1,410 ) — 28,842 — Depreciation and amortization 2,377 39,342 31,864 — 73,583 Impairment of assets 12,000 123,157 — — 135,157 Amortization of lease rights and other assets — — 3,888 — 3,888 Amortization of debt issuance costs 7,950 — 75 — 8,025 Accretion of debt premium (2,308 ) — — — (2,308 ) Net accretion of favorable (unfavorable) lease obligations — (478 ) (32 ) — (510 ) Loss on sale/retirement of property and equipment, net 52 214 6 — 272 Loss on early debt extinguishment — — — — — Gain on sale of intangible assets/lease rights — — 277 — 277 Stock compensation benefit (571 ) 175 222 — (174 ) (Increase) decrease in: Inventories — 17,343 5,781 — 23,124 Prepaid expenses (105 ) 203 (1,318 ) — (1,220 ) Other assets 264 (2,655 ) (171 ) — (2,562 ) Increase (decrease) in: Trade accounts payable (9,245 ) (94 ) 6,107 — (3,232 ) Income taxes payable — 74 (2,545 ) — (2,471 ) Accrued interest payable (572 ) — 29 — (543 ) Accrued expenses and other liabilities (757 ) 983 2,264 — 2,490 Deferred income taxes — (3,809 ) (1,378 ) — (5,187 ) Deferred rent expense — 4,278 161 — 4,439 Net cash (used in) provided by operating activities (230,325 ) 160,320 91,075 — 21,070 Cash flows from investing activities: Acquisition of property and equipment, net (956 ) (29,597 ) (17,862 ) — (48,415 ) Acquisition of intangible assets/lease rights — (94 ) (475 ) — (569 ) Proceeds from sale of intangible assets/lease rights — — — — — Net cash used in investing activities (956 ) (29,691 ) (18,337 ) — (48,984 ) Cash flows from financing activities: Proceeds from revolving credit facilities 271,000 — 40,180 — 311,180 Payments on revolving credit facilities (271,000 ) — (40,180 ) — (311,180 ) Proceeds from notes — — — — — Repurchases of notes, including tender premiums and fees — — — — — Payment of debt issuance costs (165 ) — (519 ) — (684 ) Principal payments of capital lease — (108 ) — — (108 ) Intercompany activity, net 225,015 (123,728 ) (101,287 ) — — Net cash provided by (used in) financing activities 224,850 (123,836 ) (101,806 ) — (792 ) Effect of foreign currency exchange rate changes on cash and cash equivalents — (6,839 ) 4,588 — (2,251 ) Net (decrease) increase in cash and cash equivalents (6,431 ) (46 ) (24,480 ) — (30,957 ) Cash and cash equivalents at beginning of period 9,911 4,055 44,377 — 58,343 Cash and cash equivalents at end of period 3,480 4,009 19,897 — 27,386 Restricted cash, at end of period — — 2,029 — 2,029 Cash and cash equivalents and restricted cash at end of period $ 3,480 $ 4,009 $ 21,926 $ — $ 29,415

Nature of Operations and Acqu36

Nature of Operations and Acquisition of Claire's Stores, Inc - Additional Information (Detail) $ in Millions	12 Months Ended
	Jan. 28, 2017USD ($)Segment
Business Acquisition [Line Items]
Number of operating segments | Segment	2
Business acquisition, borrowings under the Credit Facility	$ 1,650
Business acquisition, issuance of merger notes	935
Business acquisition, equity investment by the Sponsors	$ 595.7

Components of Prepaid Expenses

Components of Prepaid Expenses (Detail) - USD ($) $ in Thousands	Jan. 28, 2017	Jan. 30, 2016
Prepaid Expenses [Line Items]
Prepaid rent and occupancy	$ 12,870	$ 13,714
Prepaid insurance	467	360
Other	1,305	1,602
Total prepaid expenses	$ 14,642	$ 15,676

Components of Other Current Ass

Components of Other Current Assets (Detail) - USD ($) $ in Thousands	Jan. 28, 2017	Jan. 30, 2016
Components For Other Receivables And Current Assets [Line Items]
Credit card receivables	$ 6,013	$ 6,229
Franchise receivables	3,268	5,238
Store supplies	4,765	5,321
Income taxes receivable	3,826	3,604
Other	7,398	5,862
Total other current assets	$ 25,270	$ 26,254

Summary of Significant Accoun39

Summary of Significant Accounting Policies - Additional Information (Detail)	Feb. 19, 2010USD ($)	Jan. 28, 2017USD ($)FacilityPeriod	Jan. 30, 2016USD ($)	Jan. 31, 2015USD ($)
Business And Summary Of Significant Accounting Policies [Line Items]
Proceeds from sale of property and equipment	$ 16,800,000
Lease agreement, initial expiration date		Feb. 28, 2030
Lease agreement number of renewal periods | Period		2
Lease agreement renewal period, maximum		5 years
Lease agreement basic rent per annum		$ 2,100,000
Letter of credit to secure lease payments for the Property		1,100,000
Goodwill recognized		1,132,575,000	$ 1,301,922,000	$ 1,426,899,000
Distribution center cost		$ 13,100,000	14,600,000	11,700,000
Number of distribution centers | Facility		2
Advertising expenses		$ 9,400,000	11,800,000	13,900,000
Foreign currency transaction losses (gains)		2,300,000	(400,000)	(1,700,000)
Goodwill, written down		314,400,000
Goodwill, fair value		145,100,000
Goodwill, impairment charges		169,347,000	124,977,000	123,157,000
Long-lived assets, carrying value		52,700,000
Long-lived assets, fair value		49,500,000
Long-lived assets, impairment charges		3,271,000	1,056,000	0
Long term debt, fair value		1,090,000,000	1,040,000,000
Long term debt, carrying value		$ 2,118,653,000	2,351,072,000
Minimum
Business And Summary Of Significant Accounting Policies [Line Items]
Lease terms		4 years
Maximum
Business And Summary Of Significant Accounting Policies [Line Items]
Useful lives of intangible assets		25 years
Lease terms		15 years
Buy One Get One Option
Business And Summary Of Significant Accounting Policies [Line Items]
Compensation expense recognition period		4 years
Tradenames
Business And Summary Of Significant Accounting Policies [Line Items]
Intangible assets, carrying value		$ 406,000,000	435,100,000	286,000,000
Intangible assets, fair value		397,000,000	406,000,000	274,000,000
Intangible assets, impairment charges		9,000,000	$ 29,069,000	$ 12,000,000
Claire's Stores, Inc.
Business And Summary Of Significant Accounting Policies [Line Items]
Goodwill recognized		$ 1,800,000,000
Furniture Fixture And Equipment | Minimum
Business And Summary Of Significant Accounting Policies [Line Items]
Property and equipment, estimated useful lives		5 years
Furniture Fixture And Equipment | Maximum
Business And Summary Of Significant Accounting Policies [Line Items]
Property and equipment, estimated useful lives		10 years

Components of Other Assets (Det

Components of Other Assets (Detail) - USD ($) $ in Thousands	Jan. 28, 2017	Jan. 30, 2016
Other Assets [Line Items]
Initial direct costs of leases	$ 12,277	$ 13,045
Prepaid lease payments	4,266	5,243
Deferred tax assets, non-current	3,357	3,218
Other	20,625	21,865
Total other assets	$ 40,525	$ 43,371

Components of Accrued Expenses

Components of Accrued Expenses and Other Current Liabilities (Detail) - USD ($) $ in Thousands	Jan. 28, 2017	Jan. 30, 2016
Accrued Expenses And Current Liabilities [Line Items]
Compensation and benefits	$ 28,400	$ 26,669
Gift cards and certificates	21,315	22,929
Sales and local taxes	12,315	14,134
Store rent	1,588	2,059
Other	23,528	19,434
Total accrued expenses and other current liabilities	$ 87,146	$ 85,225

Assets Measured at Fair Value o

Assets Measured at Fair Value on Nonrecurring Basis (Detail) - USD ($)		12 Months Ended
		Jan. 28, 2017		Jan. 30, 2016		Jan. 31, 2015
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Goodwill		$ 169,347,000		$ 124,977,000		$ 123,157,000
Long-lived assets		3,271,000		1,056,000		0
Goodwill		145,100,000
Long-lived assets		49,500,000
Carrying Value
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Goodwill		314,405,000
Long-lived assets		52,737,000
Tradenames
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Intangible assets		9,000,000		29,069,000		12,000,000
Intangible assets		397,000,000		406,000,000		274,000,000
Tradenames | Carrying Value
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Intangible assets		406,000,000	[1]	435,069,000	[2]	286,000,000
Significant Unobservable Inputs (Level 3) | Fair Value
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Goodwill	[3]	145,058,000
Long-lived assets	[3]	49,466,000
Significant Unobservable Inputs (Level 3) | Tradenames | Fair Value
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Intangible assets	[3]	$ 397,000,000	[4]	$ 406,000,000	[5]	$ 274,000,000
[1]	Carrying value comprised of tradenames relating to North America and Europe, $257,000 and $149,000, respectively.
[2]	Carrying value comprised of tradenames relating to North America and Europe, $274,000 and $161,069, respectively.
[3]	See Note 4 - Impairment Charges for discussion of the valuation techniques used to measure fair value, the description of the inputs and information used to develop those inputs.
[4]	Fair Value comprised of tradenames relating to North America and Europe, $253,000 and $144,000, respectively.
[5]	Fair Value comprised of tradenames relating to North America and Europe, $257,000 and $149,000, respectively.

Assets Measured at Fair Value43

Assets Measured at Fair Value on Nonrecurring Basis (Parenthetical) (Detail) - USD ($) $ in Thousands	Jan. 28, 2017	Jan. 30, 2016	Jan. 31, 2015
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Intangible assets, carrying value	$ 397,598	$ 406,598
Tradenames
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Intangible assets, carrying value	396,998	405,998
Intangible assets, fair value	397,000	406,000	$ 274,000
North America | Tradenames
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Intangible assets, carrying value	257,000	274,000
Intangible assets, fair value	253,000	257,000
Europe | Tradenames
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Intangible assets, carrying value	149,000	161,069
Intangible assets, fair value	$ 144,000	$ 149,000

Supplemental Disclosure of Ca44

Supplemental Disclosure of Cash Flow Information - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Sep. 30, 2016	Jan. 28, 2017
Cash Flow Supplemental Disclosures [Line Items]
Extinguished debt carrying amount	$ 573,900
Wrote-off accrued interest forgiven in debt exchanges	20,100
Wrote-off unamortized debt issuance costs, including professional fees	12,900	$ 1,695
Debt issued with fair value at time of exchange	177,900
Adjustment to carrying value of debt	$ 86,300

Non-cash Impairment Charges (De

Non-cash Impairment Charges (Detail) - USD ($)	3 Months Ended						12 Months Ended
	Jan. 28, 2017	[1]	Oct. 29, 2016	[1]	Jan. 30, 2016	[1]	Jan. 28, 2017		Jan. 30, 2016		Jan. 31, 2015
Asset Impairment Charges [Line Items]
Goodwill							$ 169,347,000		$ 124,977,000		$ 123,157,000
Long-lived assets							3,271,000		1,056,000		0
Total impairment charges	$ 39,347,000		$ 142,271,000		$ 155,102,000		181,618,000	[1]	155,102,000	[1]	135,157,000
Tradenames
Asset Impairment Charges [Line Items]
Intangible assets, impairment charges							$ 9,000,000		$ 29,069,000		$ 12,000,000
[1]	Represents an impairment charge relating to goodwill, tradenames and long-lived assets. See Note 4 - Impairment Charges for detail of impairment charges.

Impairment Charges - Additional

Impairment Charges - Additional Information (Detail) - USD ($)	12 Months Ended
	Jan. 28, 2017	Jan. 30, 2016	Jan. 31, 2015
Asset Impairment Charges [Line Items]
Goodwill, impairment charge	$ 169,347,000	$ 124,977,000	$ 123,157,000
Long-lived assets, impairment charges	3,271,000	1,056,000	0
Tradenames
Asset Impairment Charges [Line Items]
Intangible assets, impairment charges	9,000,000	29,069,000	12,000,000
Europe | Leasehold Improvements
Asset Impairment Charges [Line Items]
Long-lived assets, impairment charges	3,271,000
Europe | Tradenames
Asset Impairment Charges [Line Items]
Intangible assets, impairment charges	5,000,000
North America
Asset Impairment Charges [Line Items]
Goodwill, impairment charge	169,300,000	$ 125,000,000	$ 123,200,000
North America | Tradenames
Asset Impairment Charges [Line Items]
Intangible assets, impairment charges	$ 4,000,000

Changes in Carrying Amount of G

Changes in Carrying Amount of Goodwill by Reporting Unit (Detail) - USD ($) $ in Thousands	Jan. 28, 2017	Jan. 30, 2016	Jan. 31, 2015
Goodwill [Line Items]
Goodwill	$ 1,847,056	$ 1,847,056
Accumulated impairment losses	(714,481)	(545,134)
Goodwill	1,132,575	1,301,922	$ 1,426,899
North America
Goodwill [Line Items]
Goodwill	1,415,651	1,415,651
Accumulated impairment losses	(428,134)	(428,134)
Goodwill	987,517	987,517	1,112,494
Europe
Goodwill [Line Items]
Goodwill	431,405	431,405
Accumulated impairment losses	(286,347)	(117,000)
Goodwill	$ 145,058	$ 314,405	$ 314,405

Carrying Amount and Accumulated

Carrying Amount and Accumulated Amortization of Identifiable Intangible Assets (Detail) - USD ($) $ in Thousands		12 Months Ended
		Jan. 28, 2017	Jan. 30, 2016
Intangible Assets by Major Class [Line Items]
Intangible assets subject to amortization, Gross Carrying Amount		$ 137,860	$ 138,312
Accumulated Amortization		(80,502)	(74,683)
Indefinite-lived intangible assets, Gross Carrying Amount		397,598	406,598
Gross Carrying Amount		$ 535,458	544,910
Maximum
Intangible Assets by Major Class [Line Items]
Estimated Life in Years		25 years
Tradenames
Intangible Assets by Major Class [Line Items]
Indefinite-lived intangible assets, Gross Carrying Amount		$ 396,998	405,998
Indefinite-Lived Territory Rights
Intangible Assets by Major Class [Line Items]
Indefinite-lived intangible assets, Gross Carrying Amount		600	600
Lease rights
Intangible Assets by Major Class [Line Items]
Intangible assets subject to amortization, Gross Carrying Amount	[1]	65,252	65,738
Accumulated Amortization	[1]	$ (16,961)	(14,524)
Lease rights | Minimum
Intangible Assets by Major Class [Line Items]
Estimated Life in Years	[1]	6 years
Lease rights | Maximum
Intangible Assets by Major Class [Line Items]
Estimated Life in Years	[1]	15 years
Franchise agreements
Intangible Assets by Major Class [Line Items]
Intangible assets subject to amortization, Gross Carrying Amount		$ 40,738	40,738
Accumulated Amortization		$ (31,946)	(29,015)
Franchise agreements | Minimum
Intangible Assets by Major Class [Line Items]
Estimated Life in Years		4 years
Franchise agreements | Maximum
Intangible Assets by Major Class [Line Items]
Estimated Life in Years		9 years
Favorable Lease obligations
Intangible Assets by Major Class [Line Items]
Estimated Life in Years		10 years
Intangible assets subject to amortization, Gross Carrying Amount		$ 30,827	30,827
Accumulated Amortization		$ (30,724)	(30,375)
Other
Intangible Assets by Major Class [Line Items]
Estimated Life in Years		5 years
Intangible assets subject to amortization, Gross Carrying Amount		$ 1,043	1,009
Accumulated Amortization		$ (871)	$ (769)
[1]	Amounts include lease rights not currently subject to amortization of $28,114 and $31,849 as of January 28, 2017 and January 30, 2016, respectively.

Carrying Amount and Accumulat49

Carrying Amount and Accumulated Amortization of Identifiable Intangible Assets (Parenthetical) (Detail) - USD ($) $ in Thousands	Jan. 28, 2017	Dec. 31, 2016
Lease rights
Intangible Assets by Major Class [Line Items]
Lease rights not currently subject to amortization	$ 28,114	$ 31,849

Goodwill and Other Intangible50

Goodwill and Other Intangible Assets - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Jan. 28, 2017	Jan. 30, 2016	Jan. 31, 2015
Schedule Of Goodwill And Intangible Assets [Line Items]
Amortization expense	$ 5,700	$ 6,500	$ 7,500
Weighted Average Amortization Period for Amortizable Intangible Asset Acquisitions	8 years 6 months
Tradenames
Schedule Of Goodwill And Intangible Assets [Line Items]
Intangible assets, impairment charges	$ 9,000	$ 29,069	$ 12,000

Acquired Intangible Assets (Det

Acquired Intangible Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Jan. 28, 2017	Jan. 30, 2016	Jan. 31, 2015
Acquired Finite-Lived Intangible Assets [Line Items]
Amortizable	$ 5,700	$ 6,500	$ 7,500
Weighted Average Amortization Period for Amortizable Intangible Asset Acquisitions	8 years 6 months
Lease rights
Acquired Finite-Lived Intangible Assets [Line Items]
Amortizable	$ 81	$ 687	$ 81
Weighted Average Amortization Period for Amortizable Intangible Asset Acquisitions	10 years	10 years	10 years
Other
Acquired Finite-Lived Intangible Assets [Line Items]
Amortizable	$ 36	$ 43	$ 94
Weighted Average Amortization Period for Amortizable Intangible Asset Acquisitions	5 years	5 years	5 years

Amortization of Identifiable In

Amortization of Identifiable Intangible Assets (Detail) $ in Thousands	Jan. 28, 2017USD ($)
Finite-Lived Intangible Assets [Line Items]
2,017	$ 5,157
2,018	4,999
2,019	4,936
2,020	1,967
2,021	1,784
Thereafter	10,403
Total	$ 29,246

Components of Debt (Detail)

Components of Debt (Detail) - USD ($)		Jan. 28, 2017	Jan. 30, 2016
Debt Instrument [Line Items]
Unamortized debt issuance cost		$ (15,000)
Total current revolving credit facilities, net			$ 41,059,000
Total current portion of long-term debt, net		18,405,000
Adjustment to carrying value		86,296,000
Unamortized debt issuance cost		(16,156,000)	(22,894,000)
Total long-term debt, net		2,118,653,000	2,351,072,000
Total revolving credit facility, net		3,925,000
Obligation under capital lease (including current portion)		16,712,000	16,954,000
U.S. Credit Facility
Debt Instrument [Line Items]
Debt instrument carrying amount, non current		0
U.S. Credit Facility | Senior secured revolving credit facility due 2019
Debt Instrument [Line Items]
Debt instrument carrying amount			42,200,000
Unamortized debt issuance cost			(1,141,000)
10.5% Senior subordinated notes due 2017
Debt Instrument [Line Items]
Debt instrument carrying amount, current		18,420,000
Total current portion of long-term debt, net		18,400,000
Debt instrument carrying amount, non current			259,612,000
Claire's Gibraltar unsecured term loan due 2019
Debt Instrument [Line Items]
Debt instrument carrying amount, non current		40,000,000
Claire's Gibraltar Intermediate secured term loan due 2019
Debt Instrument [Line Items]
Debt instrument carrying amount, non current		50,000,000
9.0% Senior secured first lien notes due 2019
Debt Instrument [Line Items]
Debt instrument carrying amount, non current	[1]	1,131,619,000	1,134,354,000
8.875% Senior secured second lien notes due 2019
Debt Instrument [Line Items]
Debt instrument carrying amount		222,300,000
Debt instrument carrying amount, non current		222,300,000	450,000,000
6.125% Senior secured first lien notes due 2020
Debt Instrument [Line Items]
Debt instrument carrying amount, non current		210,000,000	210,000,000
7.75% Senior notes due 2020
Debt Instrument [Line Items]
Debt instrument carrying amount		216,700,000
Debt instrument carrying amount, non current		216,742,000	$ 320,000,000
9.0% Claire's Stores term loan due 2021
Debt Instrument [Line Items]
Debt instrument carrying amount, non current		30,933,000
9.0% CLSIP term loan due 2021
Debt Instrument [Line Items]
Debt instrument carrying amount, non current		100,525,000
9.0% Claire's Gibraltar term loans due 2021
Debt Instrument [Line Items]
Debt instrument carrying amount, non current		46,394,000
Asset Based Lending Credit Facility | U.S. Credit Facility
Debt Instrument [Line Items]
Unamortized debt issuance cost		(2,275,000)
Debt instrument carrying amount, non current		$ 6,200,000
[1]	Amount includes unamortized premium of $6,619 and $9,354 as of January 28, 2017 and January 30, 2016, respectively.

Components of Debt (Parenthetic

Components of Debt (Parenthetical) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Jan. 28, 2017	Jan. 30, 2016	Jan. 31, 2015	May 14, 2013	Mar. 15, 2013	Feb. 28, 2012	Mar. 04, 2011
10.5% Senior subordinated notes due 2017
Debt Instrument [Line Items]
Long-term Debt, interest rate	10.50%	10.50%	10.50%
Long-term Debt, due date	2,017	2,017	2,017
Claire's Gibraltar unsecured term loan due 2019
Debt Instrument [Line Items]
Long-term Debt, due date	2,019
Claire's Gibraltar Intermediate secured term loan due 2019
Debt Instrument [Line Items]
Long-term Debt, due date	2,019
9.0% Senior secured first lien notes due 2019
Debt Instrument [Line Items]
Long-term Debt, interest rate	9.00%	9.00%	9.00%			9.00%
Long-term Debt, due date	2,019	2,019	2,019
Unamortized premium	$ 6,619	$ 9,354
8.875% Senior secured second lien notes due 2019
Debt Instrument [Line Items]
Long-term Debt, interest rate	8.875%	8.875%	8.875%				8.875%
Long-term Debt, due date	2,019	2,019	2,019
6.125% Senior secured first lien notes due 2020
Debt Instrument [Line Items]
Long-term Debt, interest rate	6.125%	6.125%	6.125%		6.125%
Long-term Debt, due date	2,020	2,020	2,020
7.75% Senior notes due 2020
Debt Instrument [Line Items]
Long-term Debt, interest rate	7.75%	7.75%	7.75%	7.75%
Long-term Debt, due date	2,020	2,020	2,020
9.0% Claire's Stores term loan due 2021
Debt Instrument [Line Items]
Long-term Debt, interest rate	9.00%
Long-term Debt, due date	2,021
9.0% CLSIP term loan due 2021
Debt Instrument [Line Items]
Long-term Debt, interest rate	9.00%
Long-term Debt, due date	2,021
9.0% Claire's Gibraltar term loans due 2021
Debt Instrument [Line Items]
Long-term Debt, interest rate	9.00%
Long-term Debt, due date	2,021
Senior secured revolving credit facility due 2019 | U.S. Credit Facility
Debt Instrument [Line Items]
Revolving credit facility, due date	2,019	2,019	2,019
U.S. Credit Facility | Asset Based Lending Credit Facility
Debt Instrument [Line Items]
Revolving credit facility, due date	2,019
Long-term Debt, due date	2,019

Capital Lease Obligation and De

Capital Lease Obligation and Debt Maturities (Detail) - USD ($) $ in Thousands	Jan. 28, 2017	Jan. 30, 2016
Long Term Debt Maturities Repayments Of Principal [Line Items]
2,017	$ 2,453
2,018	2,502
2,019	2,552
2,020	2,603
2,021	2,655
Thereafter	22,463
Total	35,228
Imputed interest	(18,516)
Present value of minimum capital lease principal payments	16,712
Current portion	324
Long-term capital lease obligation	16,388	$ 16,712
2,017	34,075
2,018	16,599
2,019	1,460,655
2,020	444,504
2,021	196,977
Thereafter	0
Total	$ 2,152,810

Components of Interest Expense,

Components of Interest Expense, Net (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Jan. 28, 2017	Oct. 29, 2016	Jul. 30, 2016	Apr. 30, 2016	Jan. 30, 2016	Oct. 31, 2015	Aug. 01, 2015	May 02, 2015	Jan. 28, 2017	Jan. 30, 2016	Jan. 31, 2015
Schedule Of Interest Expenses [Line Items]
Amortization of deferred debt issue costs									$ 8,066	$ 8,281	$ 8,025
Accretion of debt premium									(2,735)	(2,512)	(2,308)
Other interest expense									222	57	25
Interest income									(28)	(31)	(36)
Interest expense, net	$ 42,384	$ 47,101	$ 55,623	$ 55,079	$ 55,056	$ 55,296	$ 55,044	$ 54,420	200,187	219,816	217,179
U.S. Credit Facility | Senior secured revolving credit facility due 2019
Schedule Of Interest Expenses [Line Items]
Interest expense									3,949	5,038	3,368
Europe Credit Facility | Unsecured revolving credit facility due 2017
Schedule Of Interest Expenses [Line Items]
Interest expense									1,198	646	308
10.5% Senior subordinated notes due 2017
Schedule Of Interest Expenses [Line Items]
Interest expense									18,330	27,268	27,193
9.0% Senior secured first lien notes due 2019
Schedule Of Interest Expenses [Line Items]
Interest expense									100,225	101,261	100,985
8.875% Senior secured second lien notes due 2019
Schedule Of Interest Expenses [Line Items]
Interest expense									31,911	39,948	39,838
6.125% Senior secured first lien notes due 2020
Schedule Of Interest Expenses [Line Items]
Interest expense									12,734	12,881	12,844
7.75% Senior notes due 2020
Schedule Of Interest Expenses [Line Items]
Interest expense									21,650	24,800	24,734
Asset Based Lending Credit Facility | U.S. Credit Facility
Schedule Of Interest Expenses [Line Items]
Interest expense									1,371
Claire's Gibraltar unsecured term loan due 2019
Schedule Of Interest Expenses [Line Items]
Interest expense									738
Claire's Gibraltar Intermediate secured term loan due 2019
Schedule Of Interest Expenses [Line Items]
Interest expense									383
Capital lease obligation
Schedule Of Interest Expenses [Line Items]
Interest expense									$ 2,173	$ 2,179	$ 2,203

Components of Interest Expens57

Components of Interest Expense, Net (Parenthetical) (Detail)	12 Months Ended
	Jan. 28, 2017	Jan. 30, 2016	Jan. 31, 2015	May 14, 2013	Mar. 15, 2013	Feb. 28, 2012	Mar. 04, 2011
10.5% Senior subordinated notes due 2017
Schedule Of Interest Expenses [Line Items]
Long-term Debt, interest rate	10.50%	10.50%	10.50%
Long-term Debt, due date	2,017	2,017	2,017
9.0% Senior secured first lien notes due 2019
Schedule Of Interest Expenses [Line Items]
Long-term Debt, interest rate	9.00%	9.00%	9.00%			9.00%
Long-term Debt, due date	2,019	2,019	2,019
8.875% Senior secured second lien notes due 2019
Schedule Of Interest Expenses [Line Items]
Long-term Debt, interest rate	8.875%	8.875%	8.875%				8.875%
Long-term Debt, due date	2,019	2,019	2,019
6.125% Senior secured first lien notes due 2020
Schedule Of Interest Expenses [Line Items]
Long-term Debt, interest rate	6.125%	6.125%	6.125%		6.125%
Long-term Debt, due date	2,020	2,020	2,020
7.75% Senior notes due 2020
Schedule Of Interest Expenses [Line Items]
Long-term Debt, interest rate	7.75%	7.75%	7.75%	7.75%
Long-term Debt, due date	2,020	2,020	2,020
Claire's Gibraltar unsecured term loan due 2019
Schedule Of Interest Expenses [Line Items]
Long-term Debt, due date	2,019
Claire's Gibraltar Intermediate secured term loan due 2019
Schedule Of Interest Expenses [Line Items]
Long-term Debt, due date	2,019
Senior secured revolving credit facility due 2019 | U.S. Credit Facility
Schedule Of Interest Expenses [Line Items]
Revolving credit facility, due date	2,019	2,019	2,019
Unsecured revolving credit facility due 2017 | Europe Credit Facility
Schedule Of Interest Expenses [Line Items]
Revolving credit facility, due date	2,017	2,017	2,017
U.S. Credit Facility | Asset Based Lending Credit Facility
Schedule Of Interest Expenses [Line Items]
Revolving credit facility, due date	2,019
Long-term Debt, due date	2,019

Debt - Additional Information (

Debt - Additional Information (Detail) - USD ($)

Jan. 05, 2017

Sep. 20, 2016

Jun. 01, 2016

May 14, 2013

Mar. 15, 2013

Sep. 20, 2012

Mar. 12, 2012

Feb. 28, 2012

Mar. 04, 2011

Jan. 28, 2017

Oct. 29, 2016

Oct. 29, 2016

Jan. 28, 2017

Jan. 30, 2016

Jan. 31, 2015

Debt Instrument [Line Items]

Amortization of debt issuance costs

$ 8,066,000

$ 8,281,000

$ 8,025,000

Debt instrument pay-in-kind interest

9,156,000

Payment in exchange for Transferred IP Agreement

109,000

$ 927,000

$ 569,000

Gains (losses) on extinguishment of debt

[1]

$ (1,670,000)

$ 317,323,000

315,653,000

Aggregate principal amount of senior notes outstanding

18,405,000

18,405,000

Exchange Offer

Debt Instrument [Line Items]

Commencement date

Sep. 20, 2016

Increase in debt

86,300,000

Gains (losses) on extinguishment of debt

316,986,000

ABL Credit Facility

Debt Instrument [Line Items]

Credit facilities borrowing capacity

75,000,000

75,000,000

ABL Credit Facility | Revolving credit facilities

Debt Instrument [Line Items]

Line Of Credit Facility Remaining Borrowing Capacity

$ 75,000,000

64,100,000

64,100,000

Long-term debt, maturity date

Feb. 4, 2019

Credit facility, amount outstanding

6,200,000

6,200,000

Letters of credit outstanding

$ 4,700,000

$ 4,700,000

ABL Credit Facility | Revolving credit facilities | Federal Fund Rate

Debt Instrument [Line Items]

Debt instrument, marginal rate

0.50%

ABL Credit Facility | Revolving credit facilities | One-month LIBOR Rate

Debt Instrument [Line Items]

Debt instrument, marginal rate

1.00%

ABL Credit Facility | Revolving credit facilities | Base Rate Borrowings

Debt Instrument [Line Items]

Debt instrument, marginal rate

3.50%

ABL Credit Facility | Revolving credit facilities | LIBOR Rate

Debt Instrument [Line Items]

Debt instrument, marginal rate

4.50%

9.0% Senior secured first lien notes due 2019

Debt Instrument [Line Items]

Aggregate principal amount

$ 625,000,000

$ 100,000,000

$ 400,000,000

Long-term Debt, interest rate

9.00%

9.00%

9.00%

9.00%

9.00%

Repurchase price as a percentage of principal amount

101.00%

Percentage of issue amount to face amount

102.50%

101.50%

100.00%

Foreign subsidiary maximum voting equity interest

65.00%

Foreign subsidiary maximum non-voting equity interest

100.00%

6.125% Senior secured first lien notes due 2020

Debt Instrument [Line Items]

Aggregate principal amount

$ 210,000,000

Long-term Debt, interest rate

6.125%

6.125%

6.125%

6.125%

6.125%

Long-term debt, maturity date

Mar. 15, 2020

Percentage of issue amount to face amount

100.00%

Foreign subsidiary maximum voting equity interest

65.00%

65.00%

Foreign subsidiary maximum non-voting equity interest

100.00%

100.00%

Europe Bank Credit Facilities

Debt Instrument [Line Items]

Credit facilities borrowing capacity

$ 1,900,000

$ 1,900,000

Line Of Credit Facility Remaining Borrowing Capacity

$ 100,000

100,000

Reduction in indebtedness under credit facility

$ 1,800,000

Claire's Stores Term Loans | Exchange Offer

Debt Instrument [Line Items]

Line of credit, maximum borrowing capacity

$ 40,000,000

Aggregate principal amount

10,500,000

Claire's Stores Term Loans | Exchange Offer Accepted

Debt Instrument [Line Items]

Aggregate principal amount

20,400,000

Claire's Stores Term Loans | Affiliated Holder Exchange

Debt Instrument [Line Items]

Aggregate principal amount

10,500,000

CLSIP Term Loans | Exchange Offer

Debt Instrument [Line Items]

Line of credit, maximum borrowing capacity

130,000,000

Aggregate principal amount

34,200,000

CLSIP Term Loans | Exchange Offer Accepted

Debt Instrument [Line Items]

Aggregate principal amount

66,300,000

CLSIP Term Loans | Affiliated Holder Exchange

Debt Instrument [Line Items]

Aggregate principal amount

34,200,000

Claire's Gibraltar Term Loans | Exchange Offer

Debt Instrument [Line Items]

Line of credit, maximum borrowing capacity

60,000,000

Aggregate principal amount

15,800,000

Claire's Gibraltar Term Loans | Exchange Offer Accepted

Debt Instrument [Line Items]

Aggregate principal amount

30,600,000

Claire's Gibraltar Term Loans | Affiliated Holder Exchange

Debt Instrument [Line Items]

Aggregate principal amount

15,800,000

8.875% Senior secured second lien notes due 2019

Debt Instrument [Line Items]

Aggregate principal amount

$ 450,000,000

Long-term Debt, interest rate

8.875%

8.875%

8.875%

8.875%

8.875%

Long-term debt, maturity date

Mar. 15, 2019

Repurchase price as a percentage of principal amount

101.00%

Aggregate principal amount outstanding

$ 222,300,000

$ 222,300,000

8.875% Senior secured second lien notes due 2019 | Exchange Offer Accepted

Debt Instrument [Line Items]

Aggregate principal amount

227,700,000

7.75% Senior notes due 2020

Debt Instrument [Line Items]

Aggregate principal amount

$ 320,000,000

Long-term Debt, interest rate

7.75%

7.75%

7.75%

7.75%

7.75%

Long-term debt, maturity date

Jun. 1, 2020

Repurchase price as a percentage of principal amount

101.00%

Aggregate principal amount outstanding

$ 216,700,000

$ 216,700,000

Percentage of issue amount to face amount

100.00%

7.75% Senior notes due 2020 | Exchange Offer Accepted

Debt Instrument [Line Items]

Aggregate principal amount

103,300,000

10.5% Senior subordinated notes due 2017

Debt Instrument [Line Items]

Aggregate principal amount

$ 335,000,000

$ 335,000,000

Long-term Debt, interest rate

10.50%

10.50%

10.50%

10.50%

Long-term debt, maturity date

Jun. 1, 2017

Gains (losses) on extinguishment of debt

[2]

$ 362,000

Aggregate principal amount of senior notes outstanding

$ 18,400,000

$ 18,400,000

Repurchase price as a percentage of principal amount

101.00%

10.5% Senior subordinated notes due 2017 | Exchange Offer

Debt Instrument [Line Items]

Aggregate principal amount

58,700,000

10.5% Senior subordinated notes due 2017 | Exchange Offer Accepted

Debt Instrument [Line Items]

Aggregate principal amount

700,000

10.5% Senior subordinated notes due 2017 | Affiliated Holder Exchange

Debt Instrument [Line Items]

Aggregate principal amount

58,700,000

10.5% PIK Senior Subordinated Notes Due 2017

Debt Instrument [Line Items]

Debt instrument pay-in-kind interest

$ 9,156,000

10.5% PIK Senior Subordinated Notes Due 2017 | Exchange Offer

Debt Instrument [Line Items]

Aggregate principal amount

183,600,000

10.5% PIK Senior Subordinated Notes Due 2017 | Affiliated Holder Exchange

Debt Instrument [Line Items]

Aggregate principal amount

183,600,000

9.0% Senior Secured Term Loans Due 2021 (Claire's Stores)

Debt Instrument [Line Items]

Aggregate principal amount

$ 30,900,000

Long-term Debt, interest rate

9.00%

Debt instrument pay-in-kind interest

$ 10,500,000

9.0% Senior Secured Term Loans Due 2021 (CLSIP LLC)

Debt Instrument [Line Items]

Aggregate principal amount

$ 100,500,000

Long-term Debt, interest rate

9.00%

Debt instrument pay-in-kind interest

$ 34,200,000

Ownership interest

17.50%

9.0% Senior Secured Term Loans Due 2021 (CLSIP LLC) | Intellectual Property Agreement

Debt Instrument [Line Items]

Payment in exchange for Transferred IP Agreement

$ 12,000,000

9.0% Senior Term Loans Due 2021(Claire's Gibraltar)

Debt Instrument [Line Items]

Aggregate principal amount

$ 46,400,000

Long-term Debt, interest rate

9.00%

Debt instrument pay-in-kind interest

$ 15,800,000

U.S. Credit Facility

Debt Instrument [Line Items]

Line Of Credit Facility Remaining Borrowing Capacity

$ 75,000,000

Long-term debt, maturity date

Feb. 4, 2019

Credit facility, amount outstanding

0

$ 0

Gains (losses) on extinguishment of debt

700,000

U.S. Credit Facility | Second amendment and restated credit facility

Debt Instrument [Line Items]

Credit facilities borrowing capacity

$ 115,000,000

115,000,000

$ 115,000,000

U.S. Credit Facility | Senior secured revolving credit facility due 2019

Debt Instrument [Line Items]

Commitment fee

0.50%

Outstanding letters of credit

$ 15,000,000

$ 15,000,000

Aggregate principal amount outstanding

$ 42,200,000

U.S. Credit Facility | Senior secured revolving credit facility due 2019 | Federal Fund Rate

Debt Instrument [Line Items]

Debt instrument, marginal rate

0.50%

U.S. Credit Facility | Senior secured revolving credit facility due 2019 | One-month LIBOR Rate

Debt Instrument [Line Items]

Debt instrument, marginal rate

1.00%

U.S. Credit Facility | Senior secured revolving credit facility due 2019 | Base Rate Borrowings

Debt Instrument [Line Items]

Debt instrument, marginal rate

3.50%

U.S. Credit Facility | Senior secured revolving credit facility due 2019 | LIBOR Rate

Debt Instrument [Line Items]

Debt instrument, marginal rate

4.50%

U.S. Credit Facility | Senior secured revolving credit facility due 2019 | For the fiscal quarters prior to the first fiscal quarter of 2018

Debt Instrument [Line Items]

Total Net Secured Leverage Ratio

895.00%

U.S. Credit Facility | Senior secured revolving credit facility due 2019 | For the fiscal quarters including and after the first fiscal quarter of 2018

Debt Instrument [Line Items]

Total Net Secured Leverage Ratio

800.00%

Claire's Gibraltar Credit Facility

Debt Instrument [Line Items]

Line of credit, maximum borrowing capacity

$ 40,000,000

Long-term debt, maturity date

Feb. 4, 2019

Claire's Gibraltar Credit Facility | Federal Fund Rate

Debt Instrument [Line Items]

Debt instrument, marginal rate

0.50%

Claire's Gibraltar Credit Facility | One-month LIBOR Rate

Debt Instrument [Line Items]

Debt instrument, marginal rate

1.00%

Claire's Gibraltar Credit Facility | Base Rate Borrowings

Debt Instrument [Line Items]

Debt instrument, marginal rate

3.50%

Claire's Gibraltar Credit Facility | LIBOR Rate

Debt Instrument [Line Items]

Debt instrument, marginal rate

4.50%

Europe Credit Agreement Secured Term Loan

Debt Instrument [Line Items]

Aggregate principal amount

$ 50,000,000

Long-term debt, maturity date

Jan. 31, 2019

Gains (losses) on extinguishment of debt

$ (1,000,000)

Europe Credit Agreement Secured Term Loan | Interest Rate During First Year [Member]

Debt Instrument [Line Items]

Long-term Debt, interest rate

15.00%

Long-term Debt, interest rate pay-in-kind

3.00%

Europe Credit Agreement Secured Term Loan | Interest Rate During Second Year [Member]

Debt Instrument [Line Items]

Long-term Debt, interest rate

12.00%

Amended US Credit Facility

Debt Instrument [Line Items]

Credit facilities borrowing capacity

$ 40,000,000

$ 40,000,000

[1]

Represents gain (loss) on early debt extinguishment primarily related to the Exchange Offer. See Note 6- Debt for details.

[2]

Net of deferred issuance cost write-offs of $6.

Components of Accrued Interest

Components of Accrued Interest Payable (Detail) - USD ($) $ in Thousands	Jan. 28, 2017	Jan. 30, 2016
Accrued Interest [Line Items]
Accrued interest payable	$ 53,266	$ 67,984
U.S. Credit Facility | Senior secured revolving credit facility due 2019
Accrued Interest [Line Items]
Accrued interest payable		254
Europe Credit Facility | Unsecured revolving credit facility due 2017
Accrued Interest [Line Items]
Accrued interest payable	19	36
10.5% Senior subordinated notes due 2017
Accrued Interest [Line Items]
Accrued interest payable	290	4,643
9.0% Senior secured first lien notes due 2019
Accrued Interest [Line Items]
Accrued interest payable	37,552	38,664
8.875% Senior secured second lien notes due 2019
Accrued Interest [Line Items]
Accrued interest payable	7,205	15,251
6.125% Senior secured first lien notes due 2020
Accrued Interest [Line Items]
Accrued interest payable	4,770	4,912
7.75% Senior notes due 2020
Accrued Interest [Line Items]
Accrued interest payable	2,697	$ 4,224
Asset Based Lending Credit Facility | U.S. Credit Facility
Accrued Interest [Line Items]
Accrued interest payable	153
Claire's Gibraltar unsecured term loan due 2019
Accrued Interest [Line Items]
Accrued interest payable	197
Claire's Gibraltar Intermediate secured term loan due 2019
Accrued Interest [Line Items]
Accrued interest payable	$ 383

Components of Accrued Interes60

Components of Accrued Interest Payable (Parenthetical) (Detail)	12 Months Ended
	Jan. 28, 2017	Jan. 30, 2016	Jan. 31, 2015	May 14, 2013	Mar. 15, 2013	Feb. 28, 2012	Mar. 04, 2011
10.5% Senior subordinated notes due 2017
Accrued Interest [Line Items]
Long-term Debt, interest rate	10.50%	10.50%	10.50%
Long-term Debt, due date	2,017	2,017	2,017
9.0% Senior secured first lien notes due 2019
Accrued Interest [Line Items]
Long-term Debt, interest rate	9.00%	9.00%	9.00%			9.00%
Long-term Debt, due date	2,019	2,019	2,019
8.875% Senior secured second lien notes due 2019
Accrued Interest [Line Items]
Long-term Debt, interest rate	8.875%	8.875%	8.875%				8.875%
Long-term Debt, due date	2,019	2,019	2,019
6.125% Senior secured first lien notes due 2020
Accrued Interest [Line Items]
Long-term Debt, interest rate	6.125%	6.125%	6.125%		6.125%
Long-term Debt, due date	2,020	2,020	2,020
7.75% Senior notes due 2020
Accrued Interest [Line Items]
Long-term Debt, interest rate	7.75%	7.75%	7.75%	7.75%
Long-term Debt, due date	2,020	2,020	2,020
Claire's Gibraltar unsecured term loan due 2019
Accrued Interest [Line Items]
Long-term Debt, due date	2,019
Claire's Gibraltar Intermediate secured term loan due 2019
Accrued Interest [Line Items]
Long-term Debt, due date	2,019
Senior secured revolving credit facility due 2019 | U.S. Credit Facility
Accrued Interest [Line Items]
Revolving credit facility, due date	2,019	2,019	2,019
Unsecured revolving credit facility due 2017 | Europe Credit Facility
Accrued Interest [Line Items]
Revolving credit facility, due date	2,017	2,017	2,017
U.S. Credit Facility | Asset Based Lending Credit Facility
Accrued Interest [Line Items]
Revolving credit facility, due date	2,019
Long-term Debt, due date	2,019

Summary of Exchange Offer Activ

Summary of Exchange Offer Activity (Detail) - USD ($) $ in Thousands		1 Months Ended	3 Months Ended		12 Months Ended
		Sep. 30, 2016	Jan. 28, 2017	Oct. 29, 2016	Jan. 28, 2017
Extinguishment of Debt [Line Items]
Write-off of unamortized debt issuance costs, plus professional fees incurred		$ (12,900)			$ (1,695)
Adjustment to carrying value of debt		$ (86,300)
Gain on early debt extinguishment	[1]		$ (1,670)	$ 317,323	315,653
Exchange Offer
Extinguishment of Debt [Line Items]
Reduction in carrying value of debt exchange					396,090
Reduction of accrued interest associated with debt exchanged					20,066
Write-off of unamortized debt issuance costs, plus professional fees incurred					(12,874)
Adjustment to carrying value of debt					(86,296)
Gain on early debt extinguishment					$ 316,986
[1]	Represents gain (loss) on early debt extinguishment primarily related to the Exchange Offer. See Note 6- Debt for details.

Redemption Prices of Senior Not

Redemption Prices of Senior Notes (Detail)	12 Months Ended
	Jan. 28, 2017
9.0% Senior secured first lien notes due 2019 | 2017
Debt Instrument, Redemption [Line Items]
Debt instrument, redemption price, percentage	102.25%
9.0% Senior secured first lien notes due 2019 | 2018 and thereafter
Debt Instrument, Redemption [Line Items]
Debt instrument, redemption price, percentage	100.00%
6.125% Senior secured first lien notes due 2020 | 2017
Debt Instrument, Redemption [Line Items]
Debt instrument, redemption price, percentage	103.063%
6.125% Senior secured first lien notes due 2020 | 2018
Debt Instrument, Redemption [Line Items]
Debt instrument, redemption price, percentage	101.531%
6.125% Senior secured first lien notes due 2020 | 2019 and thereafter
Debt Instrument, Redemption [Line Items]
Debt instrument, redemption price, percentage	100.00%
7.75% Senior notes due 2020 | 2018 and thereafter
Debt Instrument, Redemption [Line Items]
Debt instrument, redemption price, percentage	100.00%
7.75% Senior notes due 2020 | 2018
Debt Instrument, Redemption [Line Items]
Debt instrument, redemption price, percentage	101.938%

Note Repurchase Activity (Detai

Note Repurchase Activity (Detail) - USD ($) $ in Thousands		3 Months Ended		12 Months Ended
		Jan. 28, 2017	Oct. 29, 2016	Jan. 28, 2017
Debt Instrument [Line Items]
Recognized Gain	[1]	$ (1,670)	$ 317,323	$ 315,653
10.5% Senior subordinated notes due 2017
Debt Instrument [Line Items]
Principal Amount		7,363		7,363
Repurchase Price		$ 6,995		6,995
Recognized Gain	[2]			$ 362
[1]	Represents gain (loss) on early debt extinguishment primarily related to the Exchange Offer. See Note 6- Debt for details.
[2]	Net of deferred issuance cost write-offs of $6.

Note Repurchase Activity (Paren

Note Repurchase Activity (Parenthetical) (Detail) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Sep. 30, 2016	Jan. 28, 2017
Debt Instrument [Line Items]
Deferred financings costs included in recognized repurchase gain (loss)	$ 12,900	$ 1,695
10.5% Senior subordinated notes due 2017
Debt Instrument [Line Items]
Deferred financings costs included in recognized repurchase gain (loss)		$ 6

Gain on Early Debt Extinguishme

Gain on Early Debt Extinguishment (Detail) - USD ($) $ in Thousands		1 Months Ended	3 Months Ended		12 Months Ended
		Sep. 30, 2016	Jan. 28, 2017	Oct. 29, 2016	Jan. 28, 2017
Extinguishment of Debt [Line Items]
Write-off unamortized debt issuance costs		$ (12,900)			$ (1,695)
Gain on early debt extinguishment	[1]		$ (1,670)	$ 317,323	315,653
10.5% Senior subordinated notes due 2017
Extinguishment of Debt [Line Items]
Write-off unamortized debt issuance costs					(6)
Gain on early debt extinguishment	[2]				362
Exchange Offer
Extinguishment of Debt [Line Items]
Write-off unamortized debt issuance costs					(12,874)
Gain on early debt extinguishment					$ 316,986
[1]	Represents gain (loss) on early debt extinguishment primarily related to the Exchange Offer. See Note 6- Debt for details.
[2]	Net of deferred issuance cost write-offs of $6.

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Jan. 28, 2017	Jan. 30, 2016
Commitments and Contingencies [Line Items]
Retirement obligations	$ 3.9	$ 4.6
Maximum
Commitments and Contingencies [Line Items]
Operating leases expiry year	2,030

Rental Expense (Detail)

Rental Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Jan. 28, 2017	Jan. 30, 2016	Jan. 31, 2015
Operating Leased Assets [Line Items]
Minimum store rentals	$ 204,354	$ 215,633	$ 231,328
Store rentals based on net sales	1,829	1,828	1,912
Other rental expense	6,305	6,429	10,151
Total rental expense	$ 212,488	$ 223,890	$ 243,391

Summary of Minimum Aggregate Re

Summary of Minimum Aggregate Rental Commitment under Non-Cancelable Operating Leases (Detail) $ in Thousands	Jan. 28, 2017USD ($)
Operating Leased Assets [Line Items]
2,017	$ 176,639
2,018	143,710
2,019	122,630
2,020	102,719
2,021	80,476
Thereafter	146,007
Total	$ 772,181

Components of Accumulated Other

Components of Accumulated Other Comprehensive Loss, Net of Tax (Detail) - USD ($) $ in Thousands		12 Months Ended
		Jan. 28, 2017	Jan. 30, 2016	Jan. 31, 2015
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance		$ (580,244)	$ (331,774)	$ (83,033)
Foreign currency translation adjustment		67	(3,423)	(7,400)
Net loss on intra-entity foreign currency transactions, net of tax expense (benefit) of $9 in 2016, $658 in 2015, $(726) in 2014		(2,709)	(8,118)	(29,189)
Balance		(517,322)	(580,244)	(331,774)
Foreign Currency Translation
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance		(54,971)	(43,430)	(6,841)
Foreign currency translation adjustment		67	(3,423)	(7,400)
Net loss on intra-entity foreign currency transactions, net of tax expense (benefit) of $9 in 2016, $658 in 2015, $(726) in 2014		(2,709)	(8,118)	(29,189)
Balance		(57,613)	(54,971)	(43,430)
Other
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	[1]	5,732	5,732	5,732
Balance	[1]	5,732	5,732	5,732
Accumulated other comprehensive loss, net
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance		(49,239)	(37,698)	(1,109)
Foreign currency translation adjustment		67	(3,423)	(7,400)
Net loss on intra-entity foreign currency transactions, net of tax expense (benefit) of $9 in 2016, $658 in 2015, $(726) in 2014		(2,709)	(8,118)	(29,189)
Balance		$ (51,881)	$ (49,239)	$ (37,698)
[1]	Represents other comprehensive income associated with expired derivative instruments.

Components of Accumulated Oth70

Components of Accumulated Other Comprehensive Loss, Net of Tax (Parenthetical) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Jan. 28, 2017	Jan. 30, 2016	Jan. 31, 2015
Accumulated Other Comprehensive Income (Loss) [Line Items]
Tax related to net gain (loss) on intra-entity foreign currency transactions	$ 9	$ 658	$ (726)

Accumulated Other Comprehensi71

Accumulated Other Comprehensive Loss - Additional Information (Detail) - USD ($)	12 Months Ended
	Jan. 28, 2017	Jan. 30, 2016	Jan. 31, 2015
Foreign Currency Translation
Accumulated Other Comprehensive Income (Loss) [Line Items]
Tax effects on other comprehensive loss	$ 0	$ 0	$ 0

Stock Options and Stock-Based72

Stock Options and Stock-Based Compensation - Additional Information (Detail) - USD ($)	May 29, 2007	Feb. 02, 2008	Feb. 01, 2008	Jan. 28, 2017	Jan. 30, 2016	Jan. 31, 2015	Sep. 09, 2008	Jul. 23, 2007
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized for issuance							8,200,000	6,860,000
Share available for future grant				5,074,938
Purchase price of common stock				$ 10
Share based compensation arrangement by share based payment award option exercisable weighted average exercise price				$ 0
Stock-based compensation expense (benefit)				$ 115,000	$ (494,000)	$ (174,000)
Reversal of stock compensation expense				200,000	900,000	1,200,000
Income tax expense				$ 0	$ 200,000	$ 100,000
Weighted average grant date fair value of options granted				$ 0.33	$ 0.51	$ 0.04
Options exercised				0	0	0
Cash used to settle equity instruments granted				$ 0	$ 0	$ 0
Senior Executive
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of grants made during the period		1,850,000
Buy One Get One Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation arrangement by share based payment award option exercisable weighted average exercise price				$ 10
Number of grants made during the period			970,000	0	0	364,000
Option granted expiration period			7 years
Non-vested stock options expected to be recognized over a weighted-average period				4 years
Buy One Get One Option | Senior Management and Board of Directors
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of grants made during the period			312,500
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of grants made during the period		3,265,000
Unearned stock based compensation				$ 400,000
Non-vested stock options expected to be recognized over a weighted-average period				2 years 10 months 24 days
Time and Performance Based Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized for issuance				1,432,100	682,925	1,935,550
Share based compensation arrangement by share based payment award option exercisable weighted average exercise price		$ 10
Stock-based compensation expense (benefit)				$ 100,000	$ (500,000)	$ (200,000)
Stock options expiration period after the date of grant		7 years
Time Vested Restricted Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unearned stock based compensation				$ 0
Restricted common stock issued to certain members of executive management	125,000
Restricted common stock, shares forfeited	12,500
Restricted common stock, fully-vested outstanding				112,500

Summary of Activity in Stock Op

Summary of Activity in Stock Option Plan (Detail) - $ / shares	12 Months Ended
	Jan. 28, 2017	Jan. 30, 2016	Jan. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding as of January 30, 2016	3,710,022
Options granted	1,432,100
Options exercised	0	0	0
Options forfeited	(1,053,535)
Options expired	(963,525)
Outstanding as of January 28, 2017	3,125,062	3,710,022
Options vested and expected to vest as of January 28, 2017	2,904,640
Exercisable at end of period	1,335,812
Outstanding as of January 30, 2016, Weighted-Average Exercise Price	$ 9.43
Options granted, Weighted-Average Exercise Price	1.26
Options exercised, Weighted-Average Exercise Price	0
Options forfeited, Weighted-Average Exercise Price	9.02
Options expired, Weighted-Average Exercise Price	9.91
Outstanding as of January 28, 2017	5.67	$ 9.43
Options vested and expected to vest as of January 28, 2017, Weighted-Average Exercise Price	5.84
Exercisable at end of period, Weighted-Average Exercise Price	$ 8.20
Outstanding as of January 28, 2017, Weighted Average Remaining Contractual Term	4 years 8 months 12 days
Options vested and expected to vest as of January 28, 2017, Weighted Average Remaining Contractual Term	4 years 7 months 6 days
Exercisable at end of period, Weighted Average Remaining Contractual Term	3 years 7 months 6 days

Stock Options, Valuation Assump

Stock Options, Valuation Assumptions (Detail)	12 Months Ended
	Jan. 28, 2017	Jan. 30, 2016	Jan. 31, 2015
Time Based and Buy One Get One Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected dividend yield	0.00%	0.00%	0.00%
Weighted average expected stock price volatility	33.09%	34.79%	42.30%
Weighted average risk-free interest rate	1.10%	1.37%	0.99%
Range of risk-free interest rate	1.44%	1.14%	0.53%
Range of risk-free interest rate	1.57%	1.63%	1.69%
Weighted average expected term (years)	4 years 1 month 24 days	4 years 5 months 19 days	3 years 5 months 9 days
Performance Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected dividend yield			0.00%
Weighted average expected stock price volatility			53.18%
Weighted average risk-free interest rate			2.00%
Range of risk-free interest rate			1.80%
Range of risk-free interest rate			2.00%
Weighted average expected term (years)			0 years

Employee Benefit Plans - Additi

Employee Benefit Plans - Additional Information (Detail) - USD ($)	12 Months Ended
	Jan. 28, 2017	Jan. 30, 2016	Jan. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Employer matching contribution	$ 0	$ 0	$ 0

Components of Income (Loss) Bef

Components of Income (Loss) Before Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Jan. 28, 2017	Jan. 30, 2016	Jan. 31, 2015
Schedule of Components of Income Before Income Tax Expense (Benefit) [Line Items]
U.S.	$ 204,642	$ (267,113)	$ (261,478)
Foreign	(152,894)	32,736	55,759
Income (loss) before income tax expense (benefit)	$ 51,748	$ (234,377)	$ (205,719)

Components of Income Tax Expens

Components of Income Tax Expense (Benefit) (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Jan. 28, 2017	Oct. 29, 2016	Jul. 30, 2016	Apr. 30, 2016	Jan. 30, 2016	Oct. 31, 2015	Aug. 01, 2015	May 02, 2015	Jan. 28, 2017	Jan. 30, 2016	Jan. 31, 2015
Federal:
Current									$ (993)	$ 503
Deferred									(1,215)	(5,907)	$ (5,099)
Federal Income Tax Expense (Benefit), Continuing Operations, Total									(2,208)	(5,404)	(5,099)
State
Current									876	438	790
Deferred									70	412	655
State and Local Income Tax Expense (Benefit), Continuing Operations, Total									946	850	1,445
Foreign
Current									2,160	6,035	11,306
Deferred									(3,049)	577	(1,393)
Foreign Income Tax Expense (Benefit), Continuing Operations, Total									(889)	6,612	9,913
Total income tax (benefit) expense	$ (1,263)	$ (749)	$ 1,188	$ (1,327)	$ (2,158)	$ 1,675	$ 2,519	$ 22	$ (2,151)	$ 2,058	$ 6,259

Differences of Provision for In

Differences of Provision for Income Taxes from Amount Computed at Statutory Federal Rate (Detail)	12 Months Ended
	Jan. 28, 2017	Jan. 30, 2016	Jan. 31, 2015
Income Tax Rate Reconciliation [Line Items]
U.S. income taxes at statutory federal rate	35.00%	35.00%	35.00%
Earnings of foreign subsidiaries	120.90%	(5.40%)	(13.00%)
Goodwill impairment	120.10%	(18.70%)	(21.00%)
Deferred taxes	8.90%
State and local income taxes, net of federal tax benefit	2.00%	0.10%	0.90%
Other, net	0.20%	(2.40%)	(4.40%)
Valuation allowance	(264.50%)	(14.30%)	(9.20%)
Foreign rate differential	(23.00%)	5.00%	8.40%
Change in accrual for estimated tax contingencies	(3.80%)	(0.20%)	0.30%
Effective income tax rate	(4.20%)	(0.90%)	(3.00%)

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Jan. 28, 2017	Oct. 29, 2016	Jul. 30, 2016	Apr. 30, 2016	Jan. 30, 2016	Oct. 31, 2015	Aug. 01, 2015	May 02, 2015	Jan. 28, 2017	Jan. 30, 2016	Jan. 31, 2015	Jan. 31, 2008
Income Tax Disclosure [Line Items]
Income tax (benefit) expense	$ (1,263)	$ (749)	$ 1,188	$ (1,327)	$ (2,158)	$ 1,675	$ 2,519	$ 22	$ (2,151)	$ 2,058	$ 6,259
Effective income tax rate									(4.20%)	(0.90%)	(3.00%)
Income tax expense (benefit) related to effect of changes to its valuation allowance on deferred tax assets									$ 136,800	$ 33,600	$ 18,800
Income tax expense related to non-deductible goodwill impairment									62,200
Income tax expense related to earnings on foreign subsidiaries									$ 62,500
U.S. income taxes at statutory federal rate									35.00%	35.00%	35.00%
Increase (decrease) in valuation allowance against deferred tax assets									$ (136,800)	$ 33,600	$ 18,800
Charge to establish a valuation allowance against its deferred tax assets												$ 95,800
Accumulated unremitted earnings from foreign subsidiaries	59,300								59,300
Unrecognized tax benefits	8,000								8,000
Interest and penalties related to unrecognized tax benefits accrued	$ 2,200				$ 2,800				2,200	2,800
Interest and penalties related to unrecognized tax benefits									(600)	200	(100)
U.S. federal
Income Tax Disclosure [Line Items]
Increase (decrease) in valuation allowance against deferred tax assets									(134,800)	33,900	17,400
Foreign subsidiaries
Income Tax Disclosure [Line Items]
Income tax (benefit) expense									$ 62,500	$ 12,900	$ 26,700

Tax Effects on Significant Comp

Tax Effects on Significant Components of Net Deferred Tax Liability (Detail) - USD ($) $ in Thousands	Jan. 28, 2017	Jan. 30, 2016
Deferred tax assets:
Tax carryforwards	$ 37,736	$ 213,579
Debt related	43,345
Compensation and benefits	4,137	4,372
Deferred rent	7,041	7,344
Depreciation	10,495	6,842
Accrued expenses	5,210	4,416
Gift cards	988	2,603
Inventory	2,604	2,573
Total gross deferred tax assets	111,556	241,729
Valuation allowance	(86,852)	(223,697)
Total deferred tax assets, net	24,704	18,032
Deferred tax liabilities:
Tradename intangibles	96,712	100,200
Earnings from foreign subsidiaries	20,205	11,102
Debt related		2,386
Lease rights	3,517	4,218
Other	168	217
Total deferred tax liabilities	120,602	118,123
Net deferred tax liability	$ (95,898)	$ (100,091)

Deferred Tax Assets and Deferre

Deferred Tax Assets and Deferred Tax Liabilities (Detail) - USD ($) $ in Thousands	Jan. 28, 2017	Jan. 30, 2016
Balance Sheet Classification of Deferred Income Tax Assets and Liabilities [Line Items]
Non-current deferred tax assets	$ 3,357	$ 3,218
Non-current deferred tax liabilities, net of valuation allowance	(99,255)	(103,309)
Net deferred tax liability	$ (95,898)	$ (100,091)

Amount and Expiration Dates of

Amount and Expiration Dates of Net Operating Loss Carryforwards (Detail) $ in Thousands	12 Months Ended
	Jan. 28, 2017USD ($)
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards, amount	$ 37,736
Non-U.S.
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards, amount	$ 12,241
Operating loss carryforwards, expiration date	Indefinite
Non-U.S. | Net Operating Loss Carryforwards with Indefinite Carryforward Period
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards, amount	$ 10,707
Non-U.S. | Minimum
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards, expiration date	2,017
Non-U.S. | Maximum
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards, expiration date	2,034
State
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards, amount	$ 14,788
State | Minimum
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards, expiration date	2,019
State | Maximum
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards, expiration date	2,037

Reconciliation of Beginning and

Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits (Detail) - USD ($) $ in Thousands	12 Months Ended
	Jan. 28, 2017	Jan. 30, 2016	Jan. 31, 2015
Income Tax Contingency [Line Items]
Beginning balance	$ 9,566	$ 9,223	$ 9,820
Additions based on tax positions related to the current year	792	1,341	1,037
Statute expirations	(1,892)	(998)	(1,593)
Settlements	(470)		(41)
Ending balance	$ 7,996	$ 9,566	$ 9,223

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - USD ($) $ in Thousands	Jun. 01, 2016	Jan. 28, 2017	Jan. 30, 2016	Jan. 31, 2015	Sep. 20, 2016
Related Party Transaction [Line Items]
Indebtedness held by Parent and affiliates		$ 60,600	$ 233,000
Accrued interest payable associated with indebtedness held by parent and affiliates		0	4,000
Interest expense related to indebtedness held by Parent and affiliates		16,000	23,000	$ 22,900
Payment of in kind interest expense		9,156
Apollo Management and Sponsors
Related Party Transaction [Line Items]
Management services agreement fee per year		3,000
Management service fee paid		3,400	$ 3,100	$ 3,100
10.5% PIK Senior Subordinated Notes Due 2017
Related Party Transaction [Line Items]
Payment of in kind interest expense	$ 9,156
10.5% PIK Senior Subordinated Notes Due 2017 | Exchange Offer
Related Party Transaction [Line Items]
Aggregate principal amount					$ 183,600
10.5% Senior subordinated notes due 2017
Related Party Transaction [Line Items]
Aggregate principal amount		$ 335,000
10.5% Senior subordinated notes due 2017 | Exchange Offer
Related Party Transaction [Line Items]
Aggregate principal amount					58,700
Claire's Stores Term Loans | Exchange Offer
Related Party Transaction [Line Items]
Aggregate principal amount					10,500
CLSIP Term Loans | Exchange Offer
Related Party Transaction [Line Items]
Aggregate principal amount					34,200
Claire's Gibraltar Term Loans | Exchange Offer
Related Party Transaction [Line Items]
Aggregate principal amount					$ 15,800

Selected Quarterly Financial 85

Selected Quarterly Financial Data (Detail) - USD ($) $ in Thousands		3 Months Ended											12 Months Ended
		Jan. 28, 2017		Oct. 29, 2016		Jul. 30, 2016	Apr. 30, 2016	Jan. 30, 2016		Oct. 31, 2015	Aug. 01, 2015	May 02, 2015	Jan. 28, 2017		Jan. 30, 2016		Jan. 31, 2015
Interim Reporting [Line Items]
Net sales		$ 382,456		$ 312,041		$ 317,172	$ 299,647	$ 402,601		$ 332,677	$ 347,587	$ 319,995	$ 1,311,316		$ 1,402,860		$ 1,494,251
Gross profit		195,497		145,208		146,489	141,294	200,186		152,953	168,511	147,143	628,488		668,793		726,792
Impairment of assets		39,347	[1]	142,271	[1]			155,102	[1]				181,618	[1]	155,102	[1]	135,157
Severance and transaction related costs		628		205		125	1,573	921		200	420	407	2,531		1,948		8,236
Gain (loss) on early debt extinguishment	[2]	(1,670)		317,323									315,653
Interest expense, net		42,384		47,101		55,623	55,079	55,056		55,296	55,044	54,420	200,187		219,816		217,179
Income tax (benefit) expense		(1,263)		(749)		1,188	(1,327)	(2,158)		1,675	2,519	22	(2,151)		2,058		6,259
Net income (loss)		$ (25,844)		$ 150,578		$ (32,077)	$ (38,758)	$ (146,209)		$ (35,939)	$ (18,869)	$ (35,418)	$ 53,899		$ (236,435)		$ (211,978)
[1]	Represents an impairment charge relating to goodwill, tradenames and long-lived assets. See Note 4 - Impairment Charges for detail of impairment charges.
[2]	Represents gain (loss) on early debt extinguishment primarily related to the Exchange Offer. See Note 6- Debt for details.

Segment Reporting - Additional

Segment Reporting - Additional Information (Detail) $ in Thousands	3 Months Ended											12 Months Ended
	Jan. 28, 2017USD ($)		Oct. 29, 2016USD ($)		Jul. 30, 2016USD ($)	Apr. 30, 2016USD ($)	Jan. 30, 2016USD ($)		Oct. 31, 2015USD ($)	Aug. 01, 2015USD ($)	May 02, 2015USD ($)	Jan. 28, 2017USD ($)Segment		Jan. 30, 2016USD ($)		Jan. 31, 2015USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments | Segment												2
Impairment charges	$ 39,347	[1]	$ 142,271	[1]			$ 155,102	[1]				$ 181,618	[1]	$ 155,102	[1]	$ 135,157
Severance and transaction-related costs	$ 628		$ 205		$ 125	$ 1,573	$ 921		$ 200	$ 420	$ 407	2,531		1,948		8,236
North America
Segment Reporting Information [Line Items]
Impairment charges												4,000		141,977		135,157
Severance and transaction-related costs												1,600		1,200		3,400
Europe
Segment Reporting Information [Line Items]
Impairment charges												177,618		13,125
Severance and transaction-related costs												$ 900		$ 700		$ 4,800
[1]	Represents an impairment charge relating to goodwill, tradenames and long-lived assets. See Note 4 - Impairment Charges for detail of impairment charges.

Information about Company's Ope

Information about Company's Operation by Segment (Detail) - USD ($) $ in Thousands		3 Months Ended											12 Months Ended
		Jan. 28, 2017		Oct. 29, 2016		Jul. 30, 2016	Apr. 30, 2016	Jan. 30, 2016		Oct. 31, 2015	Aug. 01, 2015	May 02, 2015	Jan. 28, 2017		Jan. 30, 2016		Jan. 31, 2015
Segment Reporting Information [Line Items]
Net sales		$ 382,456		$ 312,041		$ 317,172	$ 299,647	$ 402,601		$ 332,677	$ 347,587	$ 319,995	$ 1,311,316		$ 1,402,860		$ 1,494,251
Depreciation and amortization													55,508		60,604		73,583
Impairment of assets		39,347	[1]	142,271	[1]			155,102	[1]				181,618	[1]	155,102	[1]	135,157
Operating income													(63,718)		(14,561)		11,460
Gain (loss) on early debt extinguishment	[2]	(1,670)		317,323									315,653
Interest expense, net		42,384		47,101		55,623	55,079	55,056		55,296	55,044	54,420	200,187		219,816		217,179
Income (loss) before income tax expense (benefit)													51,748		(234,377)		(205,719)
Income tax (benefit) expense		(1,263)		(749)		1,188	(1,327)	(2,158)		1,675	2,519	22	(2,151)		2,058		6,259
Net income (loss)		(25,844)		$ 150,578		$ (32,077)	$ (38,758)	(146,209)		$ (35,939)	$ (18,869)	$ (35,418)	53,899		(236,435)		(211,978)
Goodwill		1,132,575						1,301,922					1,132,575		1,301,922		1,426,899
Long-lived assets		146,207						185,280					146,207		185,280		220,973
Total assets		2,000,206						2,213,555					2,000,206		2,213,555		2,426,328
Capital Expenditures													16,377		28,515		48,984
Operating Segments
Segment Reporting Information [Line Items]
Operating income													120,431		142,489		154,853
North America
Segment Reporting Information [Line Items]
Net sales													834,979		876,976		890,446
Depreciation and amortization													34,850		38,115		47,972
Impairment of assets													4,000		141,977		135,157
Gain (loss) on early debt extinguishment													316,654
Interest expense, net													197,329		218,823		216,799
Income (loss) before income tax expense (benefit)													212,836		(252,027)		(257,380)
Income tax (benefit) expense													(1,235)		(4,732)		(3,448)
Net income (loss)													214,071		(247,295)		(253,933)
Goodwill		987,517						987,517					987,517		987,517		1,112,494
Long-lived assets		98,959						123,126					98,959		123,126		144,820
Total assets		1,458,292						984,687					1,458,292		984,687		1,145,278
Capital Expenditures													10,390		19,192		35,827
North America | Operating Segments
Segment Reporting Information [Line Items]
Operating income													99,079		109,970		98,018
Europe
Segment Reporting Information [Line Items]
Net sales													476,337		525,884		603,805
Depreciation and amortization													20,658		22,489		25,611
Impairment of assets													177,618		13,125
Gain (loss) on early debt extinguishment													(1,001)
Interest expense, net													2,858		993		380
Income (loss) before income tax expense (benefit)													(161,088)		17,650		51,661
Income tax (benefit) expense													(916)		6,790		9,707
Net income (loss)													(160,172)		10,860		41,955
Goodwill		145,058						314,405					145,058		314,405		314,405
Long-lived assets		47,248						62,154					47,248		62,154		76,153
Total assets		$ 541,914						$ 1,228,868					541,914		1,228,868		1,281,050
Capital Expenditures													5,987		9,323		13,157
Europe | Operating Segments
Segment Reporting Information [Line Items]
Operating income													$ 21,352		$ 32,519		$ 56,835
[1]	Represents an impairment charge relating to goodwill, tradenames and long-lived assets. See Note 4 - Impairment Charges for detail of impairment charges.
[2]	Represents gain (loss) on early debt extinguishment primarily related to the Exchange Offer. See Note 6- Debt for details.

Reconciliation of Total Segment

Reconciliation of Total Segment Operating Income to Consolidated Operating Income (Detail) - USD ($) $ in Thousands	3 Months Ended											12 Months Ended
	Jan. 28, 2017		Oct. 29, 2016		Jul. 30, 2016	Apr. 30, 2016	Jan. 30, 2016		Oct. 31, 2015	Aug. 01, 2015	May 02, 2015	Jan. 28, 2017		Jan. 30, 2016		Jan. 31, 2015
Segment Reporting Information [Line Items]
Impairment of assets	$ 39,347	[1]	$ 142,271	[1]			$ 155,102	[1]				$ 181,618	[1]	$ 155,102	[1]	$ 135,157
Severance and transaction-related costs	$ 628		$ 205		$ 125	$ 1,573	$ 921		$ 200	$ 420	$ 407	2,531		1,948		8,236
Operating income												(63,718)		(14,561)		11,460
Operating Segments
Segment Reporting Information [Line Items]
Operating income												$ 120,431		$ 142,489		$ 154,853
[1]	Represents an impairment charge relating to goodwill, tradenames and long-lived assets. See Note 4 - Impairment Charges for detail of impairment charges.

Comparison of Sales of Each Pro

Comparison of Sales of Each Product Category by Segment (Detail) - Net Sales - Geographic Concentration Risk	12 Months Ended
	Jan. 28, 2017	Jan. 30, 2016	Jan. 31, 2015
Revenue from External Customer [Line Items]
Concentration of risk	100.00%	100.00%	100.00%
Jewelry
Revenue from External Customer [Line Items]
Concentration of risk	45.60%	45.20%	47.50%
Jewelry | North America
Revenue from External Customer [Line Items]
Concentration of risk	32.20%	31.70%	31.00%
Jewelry | Europe
Revenue from External Customer [Line Items]
Concentration of risk	13.40%	13.50%	16.50%
Accessories
Revenue from External Customer [Line Items]
Concentration of risk	54.40%	54.80%	52.50%
Accessories | North America
Revenue from External Customer [Line Items]
Concentration of risk	31.00%	30.10%	27.90%
Accessories | Europe
Revenue from External Customer [Line Items]
Concentration of risk	23.40%	24.70%	24.60%

Data for Selected Geographical

Data for Selected Geographical Areas (Detail) - Geographic Concentration Risk	12 Months Ended
	Jan. 28, 2017	Jan. 30, 2016	Jan. 31, 2015
Net Sales
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration of risk	100.00%	100.00%	100.00%
Net Sales | United Kingdom
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration of risk	13.00%	13.40%	13.80%
Net Sales | France
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration of risk	8.60%	8.90%	10.40%
Long-Lived Assets | United Kingdom
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration of risk	7.00%	6.80%
Long-Lived Assets | France
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration of risk	6.20%	5.70%

Supplemental Financial Inform91

Supplemental Financial Information - Additional Information (Detail) - Issuer	Jan. 28, 2017	Mar. 15, 2013	Sep. 20, 2012	Mar. 12, 2012	Feb. 28, 2012
Debt Instrument [Line Items]
Percentage of ownership of domestic subsidiaries	100.00%
2012 Notes
Debt Instrument [Line Items]
Long-term Debt, interest rate			9.00%	9.00%	9.00%
2013 Notes
Debt Instrument [Line Items]
Long-term Debt, interest rate		6.125%

Condensed Consolidating Balance

Condensed Consolidating Balance Sheet (Detail) - USD ($) $ in Thousands	Jan. 28, 2017	Jan. 30, 2016	Jan. 31, 2015	Feb. 01, 2014
Current assets:
Cash and cash equivalents	$ 55,792	$ 18,871	$ 27,386	$ 58,343
Inventories	130,239	151,954
Prepaid expenses	14,642	15,676
Other current assets	25,270	26,254
Total current assets	225,943	212,755
Property and equipment:
Furniture, fixtures and equipment	218,804	245,954
Leasehold improvements	297,636	310,021
Total property and equipment	516,440	555,975
Accumulated depreciation and amortization	(381,975)	(383,334)
Total property and equipment, net	134,465	172,641
Leased property under capital lease:
Land and building	18,055	18,055
Accumulated depreciation and amortization	(6,313)	(5,416)
Total leased property under capital lease	11,742	12,639
Goodwill	1,132,575	1,301,922	1,426,899
Intangible assets, net	454,956	470,227
Other assets	40,525	43,371
Total other noncurrent assets	1,628,056	1,815,520
Total assets	2,000,206	2,213,555	2,426,328
Current liabilities:
Current portion of long-term debt, net	18,405
Revolving credit facility, net		41,059
Trade accounts payable	69,731	73,133
Income taxes payable	6,083	6,165
Accrued interest payable	53,266	67,984
Accrued expenses and other current liabilities	87,146	85,225
Total current liabilities	234,631	273,566
Long-term debt, net	2,118,653	2,351,072
Revolving credit facility, net	3,925
Obligation under capital lease	16,388	16,712
Deferred tax liability	99,255	103,309
Deferred rent expense	34,300	36,144
Unfavorable lease obligations and other long-term liabilities	10,376	12,996
Total Non current liabilities	2,282,897	2,520,233
Stockholder's equity (deficit):
Common stock	0	0
Additional paid in capital	630,496	618,831
Accumulated other comprehensive income (loss), net of tax	(51,881)	(49,239)
Accumulated deficit	(1,095,937)	(1,149,836)
Total stockholder's deficit	(517,322)	(580,244)	(331,774)	(83,033)
Total liabilities and stockholder's deficit	2,000,206	2,213,555
Eliminations
Leased property under capital lease:
Intercompany receivables	(349,921)	(212,836)
Investment in subsidiaries	(1,498,108)	(1,792,643)
Intangible assets, net	(84,634)
Total other noncurrent assets	(1,932,663)	(2,005,479)
Total assets	(1,932,663)	(2,005,479)
Current liabilities:
Intercompany payables	(349,923)	(212,836)
Total Non current liabilities	(349,923)	(212,836)
Stockholder's equity (deficit):
Common stock	(369)	(369)
Additional paid in capital	(2,287,537)	(2,233,565)
Accumulated other comprehensive income (loss), net of tax	52,249	48,731
Accumulated deficit	652,917	392,560
Total stockholder's deficit	(1,582,740)	(1,792,643)
Total liabilities and stockholder's deficit	(1,932,663)	(2,005,479)
Issuer
Current assets:
Cash and cash equivalents	3,038	2,664	3,480	9,911
Prepaid expenses	463	344
Total current assets	3,501	3,008
Property and equipment:
Furniture, fixtures and equipment	5,817	5,537
Leasehold improvements	1,315	1,315
Total property and equipment	7,132	6,852
Accumulated depreciation and amortization	(5,121)	(4,455)
Total property and equipment, net	2,011	2,397
Leased property under capital lease:
Investment in subsidiaries	1,541,321	1,836,079
Intangible assets, net	188,100	257,000
Other assets	1,066	486
Total other noncurrent assets	1,730,487	2,093,565
Total assets	1,735,999	2,098,970
Current liabilities:
Current portion of long-term debt, net	18,405
Revolving credit facility, net		41,059
Trade accounts payable	1,719	642
Accrued interest payable	52,667	67,948
Accrued expenses and other current liabilities	14,474	5,657
Total current liabilities	87,265	115,306
Intercompany payables	349,923	212,836
Long-term debt, net	1,812,208	2,351,072
Revolving credit facility, net	3,925
Total Non current liabilities	2,166,056	2,563,908
Stockholder's equity (deficit):
Additional paid in capital	630,496	618,831
Accumulated other comprehensive income (loss), net of tax	(51,881)	(49,239)
Accumulated deficit	(1,095,937)	(1,149,836)
Total stockholder's deficit	(517,322)	(580,244)
Total liabilities and stockholder's deficit	1,735,999	2,098,970
Guarantors
Current assets:
Cash and cash equivalents	3,005	3,394	4,009	4,055
Inventories	74,307	94,014
Prepaid expenses	1,397	1,485
Other current assets	14,281	16,023
Total current assets	92,990	114,916
Property and equipment:
Furniture, fixtures and equipment	137,382	160,128
Leasehold improvements	183,910	191,085
Total property and equipment	321,292	351,213
Accumulated depreciation and amortization	(244,158)	(252,181)
Total property and equipment, net	77,134	99,032
Leased property under capital lease:
Land and building	18,055	18,055
Accumulated depreciation and amortization	(6,313)	(5,416)
Total leased property under capital lease	11,742	12,639
Intercompany receivables	288,796	169,836
Investment in subsidiaries	(43,213)	(43,436)
Goodwill	987,517	987,517
Intangible assets, net	149,804	671
Other assets	4,342	3,507
Total other noncurrent assets	1,387,246	1,118,095
Total assets	1,569,112	1,344,682
Current liabilities:
Trade accounts payable	21,048	27,930
Income taxes payable	1,160	228
Accrued expenses and other current liabilities	33,517	39,834
Total current liabilities	55,725	67,992
Long-term debt, net	149,302
Obligation under capital lease	16,388	16,712
Deferred tax liability	93,554	93,626
Deferred rent expense	23,424	24,815
Unfavorable lease obligations and other long-term liabilities	10,373	12,977
Total Non current liabilities	293,041	148,130
Stockholder's equity (deficit):
Common stock	367	367
Additional paid in capital	1,520,544	1,435,909
Accumulated other comprehensive income (loss), net of tax	(5,187)	(7,390)
Accumulated deficit	(295,378)	(300,326)
Total stockholder's deficit	1,220,346	1,128,560
Total liabilities and stockholder's deficit	1,569,112	1,344,682
Non-Guarantors
Current assets:
Cash and cash equivalents	49,749	12,813	$ 19,897	$ 44,377
Inventories	55,932	57,940
Prepaid expenses	12,782	13,847
Other current assets	10,989	10,231
Total current assets	129,452	94,831
Property and equipment:
Furniture, fixtures and equipment	75,605	80,289
Leasehold improvements	112,411	117,621
Total property and equipment	188,016	197,910
Accumulated depreciation and amortization	(132,696)	(126,698)
Total property and equipment, net	55,320	71,212
Leased property under capital lease:
Intercompany receivables	61,125	43,000
Goodwill	145,058	314,405
Intangible assets, net	201,686	212,556
Other assets	35,117	39,378
Total other noncurrent assets	442,986	609,339
Total assets	627,758	775,382
Current liabilities:
Trade accounts payable	46,964	44,561
Income taxes payable	4,923	5,937
Accrued interest payable	599	36
Accrued expenses and other current liabilities	39,155	39,734
Total current liabilities	91,641	90,268
Long-term debt, net	157,143
Deferred tax liability	5,701	9,683
Deferred rent expense	10,876	11,329
Unfavorable lease obligations and other long-term liabilities	3	19
Total Non current liabilities	173,723	21,031
Stockholder's equity (deficit):
Common stock	2	2
Additional paid in capital	766,993	797,656
Accumulated other comprehensive income (loss), net of tax	(47,062)	(41,341)
Accumulated deficit	(357,539)	(92,234)
Total stockholder's deficit	362,394	664,083
Total liabilities and stockholder's deficit	$ 627,758	$ 775,382

Condensed Consolidating Stateme

Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) (Detail) - USD ($) $ in Thousands		3 Months Ended											12 Months Ended
		Jan. 28, 2017		Oct. 29, 2016		Jul. 30, 2016	Apr. 30, 2016	Jan. 30, 2016		Oct. 31, 2015	Aug. 01, 2015	May 02, 2015	Jan. 28, 2017		Jan. 30, 2016		Jan. 31, 2015
Net sales		$ 382,456		$ 312,041		$ 317,172	$ 299,647	$ 402,601		$ 332,677	$ 347,587	$ 319,995	$ 1,311,316		$ 1,402,860		$ 1,494,251
Cost of sales, occupancy and buying expenses (exclusive of depreciation and amortization shown separately below)													682,828		734,067		767,459
Gross profit (deficit)		195,497		145,208		146,489	141,294	200,186		152,953	168,511	147,143	628,488		668,793		726,792
Other expenses:
Selling, general and administrative													458,184		473,755		505,488
Depreciation and amortization													55,508		60,604		73,583
Impairment of assets		39,347	[1]	142,271	[1]			155,102	[1]				181,618	[1]	155,102	[1]	135,157
Severance and transaction-related costs		628		205		125	1,573	921		200	420	407	2,531		1,948		8,236
Other (income) expense													(5,635)		(8,055)		(7,132)
Total other expenses													692,206		683,354		715,332
Operating income (loss)													(63,718)		(14,561)		11,460
Gain (loss) on early debt extinguishment	[2]	(1,670)		317,323									315,653
Interest expense, net		42,384		47,101		55,623	55,079	55,056		55,296	55,044	54,420	200,187		219,816		217,179
Income (loss) before income taxes													51,748		(234,377)		(205,719)
Income tax expense (benefit)		(1,263)		(749)		1,188	(1,327)	(2,158)		1,675	2,519	22	(2,151)		2,058		6,259
Income (loss) from continuing operations													53,899		(236,435)		(211,978)
Net income (loss)		$ (25,844)		$ 150,578		$ (32,077)	$ (38,758)	$ (146,209)		$ (35,939)	$ (18,869)	$ (35,418)	53,899		(236,435)		(211,978)
Foreign currency translation adjustments													67		(3,423)		(7,400)
Net (loss) gain on intra-entity foreign currency transactions, net of tax													(2,709)		(8,118)		(29,189)
Other comprehensive income (loss)													(2,642)		(11,541)		(36,589)
Comprehensive income (loss)													51,257		(247,976)		(248,567)
Issuer
Cost of sales, occupancy and buying expenses (exclusive of depreciation and amortization shown separately below)													12,035		990		752
Gross profit (deficit)													(12,035)		(990)		(752)
Other expenses:
Selling, general and administrative													21,962		14,436		15,594
Depreciation and amortization													966		889		2,377
Impairment of assets													4,000		17,000		12,000
Severance and transaction-related costs													1,476		1,106		3,254
Other (income) expense													(11,102)		(4,881)		(9,171)
Total other expenses													17,302		28,550		24,054
Operating income (loss)													(29,337)		(29,540)		(24,806)
Gain (loss) on early debt extinguishment													316,654
Interest expense, net													195,156		216,650		214,604
Income (loss) before income taxes													92,161		(246,190)		(239,410)
Income (loss) from continuing operations													92,161		(246,190)		(239,410)
Equity in earnings (loss) of subsidiaries													(38,262)		9,755		27,432
Net income (loss)													53,899		(236,435)		(211,978)
Foreign currency translation adjustments													67		(3,423)		(7,400)
Net (loss) gain on intra-entity foreign currency transactions, net of tax													(2,709)		(8,118)		(29,189)
Other comprehensive income (loss)													(2,642)		(11,541)		(36,589)
Comprehensive income (loss)													51,257		(247,976)		(248,567)
Guarantors
Net sales													770,322		811,666		821,971
Cost of sales, occupancy and buying expenses (exclusive of depreciation and amortization shown separately below)													385,327		418,361		423,502
Gross profit (deficit)													384,995		393,305		398,469
Other expenses:
Selling, general and administrative													236,678		249,007		254,711
Depreciation and amortization													31,559		34,468		39,342
Impairment of assets															124,977		123,157
Severance and transaction-related costs													92		91		1
Other (income) expense													1,995		3,492		1,121
Total other expenses													270,324		412,035		418,332
Operating income (loss)													114,671		(18,730)		(19,863)
Interest expense, net													2,188		2,194		2,204
Income (loss) before income taxes													112,483		(20,924)		(22,067)
Income tax expense (benefit)													(1,262)		(4,555)		(3,654)
Income (loss) from continuing operations													113,745		(16,369)		(18,413)
Equity in earnings (loss) of subsidiaries													1,107		1,104		1,410
Net income (loss)													114,852		(15,265)		(17,003)
Foreign currency translation adjustments													983		(1,133)		(1,025)
Net (loss) gain on intra-entity foreign currency transactions, net of tax													1,220		(2,131)		(3,306)
Other comprehensive income (loss)													2,203		(3,264)		(4,331)
Comprehensive income (loss)													117,055		(18,529)		(21,334)
Non-Guarantors
Net sales													540,994		591,194		672,280
Cost of sales, occupancy and buying expenses (exclusive of depreciation and amortization shown separately below)													285,466		314,716		343,205
Gross profit (deficit)													255,528		276,478		329,075
Other expenses:
Selling, general and administrative													199,544		210,312		235,183
Depreciation and amortization													22,983		25,247		31,864
Impairment of assets													177,618		13,125
Severance and transaction-related costs													963		751		4,981
Other (income) expense													3,472		(6,666)		918
Total other expenses													404,580		242,769		272,946
Operating income (loss)													(149,052)		33,709		56,129
Gain (loss) on early debt extinguishment													(1,001)
Interest expense, net													2,843		972		371
Income (loss) before income taxes													(152,896)		32,737		55,758
Income tax expense (benefit)													(889)		6,613		9,913
Income (loss) from continuing operations													(152,007)		26,124		45,845
Net income (loss)													(152,007)		26,124		45,845
Foreign currency translation adjustments													(3,159)		1,346		(461)
Net (loss) gain on intra-entity foreign currency transactions, net of tax													(2,562)		(8,122)		(29,325)
Other comprehensive income (loss)													(5,721)		(6,776)		(29,786)
Comprehensive income (loss)													(157,728)		19,348		16,059
Eliminations
Other expenses:
Equity in earnings (loss) of subsidiaries													37,155		(10,859)		(28,842)
Net income (loss)													37,155		(10,859)		(28,842)
Foreign currency translation adjustments													2,176		(213)		1,486
Net (loss) gain on intra-entity foreign currency transactions, net of tax													1,342		10,253		32,631
Other comprehensive income (loss)													3,518		10,040		34,117
Comprehensive income (loss)													$ 40,673		$ (819)		$ 5,275
[1]	Represents an impairment charge relating to goodwill, tradenames and long-lived assets. See Note 4 - Impairment Charges for detail of impairment charges.
[2]	Represents gain (loss) on early debt extinguishment primarily related to the Exchange Offer. See Note 6- Debt for details.

Condensed Consolidating State94

Condensed Consolidating Statement of Cash Flows (Detail) - USD ($) $ in Thousands		3 Months Ended											12 Months Ended
		Jan. 28, 2017		Oct. 29, 2016		Jul. 30, 2016	Apr. 30, 2016	Jan. 30, 2016		Oct. 31, 2015	Aug. 01, 2015	May 02, 2015	Jan. 28, 2017		Jan. 30, 2016		Jan. 31, 2015
Cash flows from operating activities:
Net income		$ (25,844)		$ 150,578		$ (32,077)	$ (38,758)	$ (146,209)		$ (35,939)	$ (18,869)	$ (35,418)	$ 53,899		$ (236,435)		$ (211,978)
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization													55,508		60,604		73,583
Impairment of assets		39,347	[1]	142,271	[1]			155,102	[1]				181,618	[1]	155,102	[1]	135,157
Amortization of lease rights and other assets													2,970		3,651		3,888
Amortization of debt issuance costs													8,066		8,281		8,025
Accretion of debt premium													(2,735)		(2,512)		(2,308)
Non-cash in kind interest expense													9,156
Net accretion of favorable (unfavorable) lease obligations													(254)		(326)		(510)
Loss on sale/retirement of property and equipment, net													665		946		272
(Gain) loss on early debt extinguishment	[2]	1,670		$ (317,323)									(315,653)
Gain on sale of intangible assets/lease rights													(303)		(2,475)		277
Stock compensation benefit													115		(494)		(174)
(Increase) decrease in:
Inventories													19,457		(9,574)		23,124
Prepaid expenses													(1,050)		608		(1,220)
Other assets													331		(300)		(2,562)
Increase (decrease) in:
Trade accounts payable													(3,212)		5,409		(3,232)
Income taxes payable													(537)		823		(2,471)
Accrued interest payable													5,356		(15)		(543)
Accrued expenses and other liabilities													385		(3,164)		2,490
Deferred income taxes													(4,316)		(4,891)		(5,187)
Deferred rent expense													(1,546)		3,552		4,439
Net cash (used in) provided by operating activities													7,920		(21,210)		21,070
Cash flows from investing activities:
Acquisition of property and equipment, net													(16,268)		(27,588)		(48,415)
Acquisition of intangible assets/lease rights													(109)		(927)		(569)
Proceeds from sale of intangible assets/lease rights													303		2,614
Net cash used in investing activities													(16,074)		(25,901)		(48,984)
Cash flows from financing activities:
Proceeds from revolving credit facilities													162,278		314,690		311,180
Payments on revolving credit facilities													(158,278)		(272,490)		(311,180)
Proceeds from term note													50,000
Repurchases of notes, including tender premiums and fees													(6,987)
Payment of debt issuance costs													(14,977)		(441)		(684)
Principal payments of capital lease													(242)		(170)		(108)
Capital contribution received from parent													11,550
Net cash provided by (used in) financing activities													43,344		41,589		(792)
Effect of foreign currency exchange rate changes on cash and cash equivalents													1,731		(2,993)		(2,251)
Net (decrease) increase in cash and cash equivalents													36,921		(8,515)		(30,957)
Cash and cash equivalents, at beginning of period							18,871					27,386	18,871		27,386		58,343
Cash and cash equivalents, at end of period		55,792						18,871					55,792		18,871		27,386
Restricted cash, at end of period																	2,029
Cash and cash equivalents and restricted cash at end of period		55,792						18,871					55,792		18,871		29,415
Eliminations
Cash flows from operating activities:
Net income													37,155		(10,859)		(28,842)
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Equity in earnings of subsidiaries													(37,155)		10,859		28,842
Issuer
Cash flows from operating activities:
Net income													53,899		(236,435)		(211,978)
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Equity in earnings of subsidiaries													38,262		(9,755)		(27,432)
Depreciation and amortization													966		889		2,377
Impairment of assets													4,000		17,000		12,000
Amortization of debt issuance costs													7,526		7,967		7,950
Accretion of debt premium													(2,735)		(2,512)		(2,308)
Non-cash in kind interest expense													9,156
Loss on sale/retirement of property and equipment, net															2		52
(Gain) loss on early debt extinguishment													(316,654)
Stock compensation benefit													79		(477)		(571)
(Increase) decrease in:
Prepaid expenses													(119)		204		(105)
Other assets													(1,286)		(34)		264
Increase (decrease) in:
Trade accounts payable													1,078		(743)		(9,245)
Accrued interest payable													4,784		183		(572)
Accrued expenses and other liabilities													7,949		(991)		(757)
Net cash (used in) provided by operating activities													(193,095)		(224,702)		(230,325)
Cash flows from investing activities:
Acquisition of property and equipment, net													(580)		(957)		(956)
Net cash used in investing activities													(580)		(957)		(956)
Cash flows from financing activities:
Proceeds from revolving credit facilities													68,000		156,300		271,000
Payments on revolving credit facilities													(64,000)		(114,100)		(271,000)
Repurchases of notes, including tender premiums and fees													(6,987)
Payment of debt issuance costs													(12,188)		(306)		(165)
Capital contribution received from parent													11,550
Intercompany activity, net													197,674		182,949		225,015
Net cash provided by (used in) financing activities													194,049		224,843		224,850
Net (decrease) increase in cash and cash equivalents													374		(816)		(6,431)
Cash and cash equivalents, at beginning of period							2,664					3,480	2,664		3,480		9,911
Cash and cash equivalents, at end of period		3,038						2,664					3,038		2,664		3,480
Cash and cash equivalents and restricted cash at end of period																	3,480
Guarantors
Cash flows from operating activities:
Net income													114,852		(15,265)		(17,003)
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Equity in earnings of subsidiaries													(1,107)		(1,104)		(1,410)
Depreciation and amortization													31,559		34,468		39,342
Impairment of assets															124,977		123,157
Net accretion of favorable (unfavorable) lease obligations													(251)		(316)		(478)
Loss on sale/retirement of property and equipment, net													618		931		214
Stock compensation benefit																	175
(Increase) decrease in:
Inventories													19,707		(11,065)		17,343
Prepaid expenses													88		335		203
Other assets													1,479		1,300		(2,655)
Increase (decrease) in:
Trade accounts payable													(7,016)		854		(94)
Income taxes payable													1,219		(173)		74
Accrued expenses and other liabilities													(8,417)		1,715		983
Deferred income taxes													(1,145)		(5,495)		(3,809)
Deferred rent expense													(1,391)		(72)		4,278
Net cash (used in) provided by operating activities													150,195		131,090		160,320
Cash flows from investing activities:
Acquisition of property and equipment, net													(8,935)		(16,291)		(29,597)
Acquisition of intangible assets/lease rights													(32)		(43)		(94)
Net cash used in investing activities													(8,967)		(16,334)		(29,691)
Cash flows from financing activities:
Principal payments of capital lease													(242)		(170)		(108)
Intercompany activity, net													(144,461)		(110,429)		(123,728)
Net cash provided by (used in) financing activities													(144,703)		(110,599)		(123,836)
Effect of foreign currency exchange rate changes on cash and cash equivalents													3,086		(4,772)		(6,839)
Net (decrease) increase in cash and cash equivalents													(389)		(615)		(46)
Cash and cash equivalents, at beginning of period							3,394					4,009	3,394		4,009		4,055
Cash and cash equivalents, at end of period		3,005						3,394					3,005		3,394		4,009
Cash and cash equivalents and restricted cash at end of period																	4,009
Non-Guarantors
Cash flows from operating activities:
Net income													(152,007)		26,124		45,845
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization													22,983		25,247		31,864
Impairment of assets													177,618		13,125
Amortization of lease rights and other assets													2,970		3,651		3,888
Amortization of debt issuance costs													540		314		75
Net accretion of favorable (unfavorable) lease obligations													(3)		(10)		(32)
Loss on sale/retirement of property and equipment, net													47		13		6
(Gain) loss on early debt extinguishment													1,001
Gain on sale of intangible assets/lease rights													(303)		(2,475)		277
Stock compensation benefit													36		(17)		222
(Increase) decrease in:
Inventories													(250)		1,491		5,781
Prepaid expenses													(1,019)		69		(1,318)
Other assets													138		(1,566)		(171)
Increase (decrease) in:
Trade accounts payable													2,726		5,298		6,107
Income taxes payable													(1,756)		996		(2,545)
Accrued interest payable													572		(198)		29
Accrued expenses and other liabilities													853		(3,888)		2,264
Deferred income taxes													(3,171)		604		(1,378)
Deferred rent expense													(155)		3,624		161
Net cash (used in) provided by operating activities													50,820		72,402		91,075
Cash flows from investing activities:
Acquisition of property and equipment, net													(6,753)		(10,340)		(17,862)
Acquisition of intangible assets/lease rights													(77)		(884)		(475)
Proceeds from sale of intangible assets/lease rights													303		2,614
Net cash used in investing activities													(6,527)		(8,610)		(18,337)
Cash flows from financing activities:
Proceeds from revolving credit facilities													94,278		158,390		40,180
Payments on revolving credit facilities													(94,278)		(158,390)		(40,180)
Proceeds from term note													50,000
Payment of debt issuance costs													(2,789)		(135)		(519)
Intercompany activity, net													(53,213)		(72,520)		(101,287)
Net cash provided by (used in) financing activities													(6,002)		(72,655)		(101,806)
Effect of foreign currency exchange rate changes on cash and cash equivalents													(1,355)		1,779		4,588
Net (decrease) increase in cash and cash equivalents													36,936		(7,084)		(24,480)
Cash and cash equivalents, at beginning of period							$ 12,813					$ 19,897	12,813		19,897		44,377
Cash and cash equivalents, at end of period		$ 49,749						$ 12,813					$ 49,749		$ 12,813		19,897
Restricted cash, at end of period																	2,029
Cash and cash equivalents and restricted cash at end of period																	$ 21,926
[1]	Represents an impairment charge relating to goodwill, tradenames and long-lived assets. See Note 4 - Impairment Charges for detail of impairment charges.
[2]	Represents gain (loss) on early debt extinguishment primarily related to the Exchange Offer. See Note 6- Debt for details.

Subsequent Event - Additional I

Subsequent Event - Additional Information (Detail) - 10.5% Senior subordinated notes due 2017	Apr. 14, 2017	Jan. 28, 2017	Jan. 30, 2016	Jan. 31, 2015
Subsequent Event [Line Items]
Percentage of interest rate for senior notes		10.50%	10.50%	10.50%
Subsequent Event
Subsequent Event [Line Items]
Percentage of interest rate for senior notes	10.50%