Lands' End (LE) 10-Q 3 Dec 19 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Nov. 01, 2019	Dec. 02, 2019
Document Information [Line Items]
Entity Registrant Name	Lands' End, Inc.
Entity Central Index Key	0000799288
Current Fiscal Year End Date	--01-31
Entity Filer Category	Accelerated Filer
Document Type	10-Q
Entity Emerging Growth Company	false
Entity Small Business	false
Document Period End Date	Nov. 1, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		32,372,693

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Nov. 01, 2019	Nov. 02, 2018	Nov. 01, 2019	Nov. 02, 2018
Net revenue	$ 340,023	$ 341,570	$ 900,723	$ 949,340
Cost of sales (excluding depreciation and amortization)	185,848	190,608	497,589	528,587
Gross profit	154,175	150,962	403,134	420,753
Selling and administrative	135,417	135,274	374,521	388,315
Depreciation and amortization	8,076	7,361	23,101	20,420
Other operating (income) expense, net	(225)	(158)	(99)	132
Operating income	10,907	8,485	5,611	11,886
Interest expense	6,121	7,303	20,190	21,216
Other (income) expense, net	(166)	1,866	(1,640)	5,317
Income (loss) before income taxes	4,952	(684)	(12,939)	(14,647)
Income tax benefit	1,346	(3,978)	(6,713)	(10,026)
NET INCOME (LOSS)	$ 3,606	$ 3,294	$ (6,226)	$ (4,621)
NET INCOME (LOSS) PER COMMON SHARE
Basic (in USD per share)	$ 0.11	$ 0.10	$ (0.19)	$ (0.14)
Diluted (in USD per share)	$ 0.11	$ 0.10	$ (0.19)	$ (0.14)
Basic weighted average common shares outstanding (shares)	32,371	32,211	32,333	32,182
Diluted weighted average common shares outstanding (shares)	32,398	32,314	32,333	32,182

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Operations Statement - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Nov. 01, 2019	Nov. 02, 2018	Nov. 01, 2019	Nov. 02, 2018
NET LOSS	$ 3,606	$ 3,294	$ (6,226)	$ (4,621)
Other comprehensive (loss) income, net of tax, foreign currency translation adjustments	2,290	(39)	(178)	(3,215)
COMPREHENSIVE LOSS	$ 5,896	$ 3,255	$ (6,404)	$ (7,836)

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Nov. 01, 2019	Feb. 01, 2019	Nov. 02, 2018
Current assets
Cash and cash equivalents	$ 15,859,000	$ 193,405,000	$ 105,933,000
Restricted cash	1,830,000	1,948,000	2,069,000
Accounts receivable, net	38,125,000	34,549,000	41,496,000
Inventories, net	499,855,000	321,905,000	431,950,000
Prepaid expenses and other current assets	47,538,000	36,574,000	49,001,000
Total current assets	603,207,000	588,381,000	630,449,000
Property and equipment, net	155,051,000	149,894,000	145,808,000
Operating Lease, Right-of-Use Asset	31,380,000	0	0
Goodwill	110,000,000	110,000,000	110,000,000
Intangible asset, net	257,000,000	257,000,000	257,000,000
Other assets	5,204,000	5,636,000	5,461,000
TOTAL ASSETS	1,161,842,000	1,110,911,000	1,148,718,000
Short-term Debt	85,150,000	5,150,000	5,150,000
Current liabilities
Accounts payable	174,312,000	123,827,000	179,036,000
Operating Lease, Liability, Current	6,344,000	0
Finance Lease, Liability, Current		0	0
Other current liabilities	103,396,000	112,274,000	111,217,000
Total current liabilities	369,202,000	241,251,000	295,403,000
Long-term liabilities
Long-term debt, net	379,606,000	482,453,000	483,401,000
Operating Lease, Liability, Noncurrent	30,971,000	0	0
Long-term deferred tax liabilities	56,109,000	58,670,000	58,462,000
Other liabilities	5,469,000	5,826,000	7,246,000
TOTAL LIABILITIES	841,357,000	788,200,000	844,512,000
Commitments and contingencies (Note 9)
Stockholders’ equity
Common stock, par value $0.01 authorized: 480,000,000 shares; issued and outstanding: 32,372,693, 32,211,641 and 32,220,080, respectively	324,000	320,000	320,000
Additional paid-in capital	358,648,000	352,733,000	351,064,000
Retained Earnings (Accumulated Deficit)	(25,126,000)	(17,159,000)	(33,371,000)
Accumulated other comprehensive loss	(13,361,000)	(13,183,000)	(13,807,000)
Total stockholders’ equity	320,485,000	322,711,000	304,206,000
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 1,161,842,000	$ 1,110,911,000	$ 1,148,718,000

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Nov. 01, 2019	Feb. 01, 2019	Nov. 02, 2018
Statement of Financial Position [Abstract]
Common stock, par value (in USD per share)	$ 0.01	$ 0.01	$ 0.01
Common stock, shares authorized	480,000,000	480,000,000	480,000,000
Common stock, shares issued	32,211,641	32,101,793	32,095,021
Common stock, shares outstanding	32,211,641	32,101,793	32,095,021

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Nov. 01, 2019	Nov. 02, 2018
Interest Paid, Excluding Capitalized Interest, Operating Activities	$ 18,455	$ 19,792
CASH FLOWS FROM OPERATING ACTIVITIES
Net Income (Loss) Attributable to Parent	(6,226)	(4,621)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	23,101	20,420
Gain (Loss) on Disposition of Assets	(99)	121
Amortization of debt issuance costs	1,293	1,394
Share-based compensation	6,632	4,432
Noncash Lease Impact	1,837	0
Deferred income taxes	(1,899)	180
Change in operating assets and liabilities:
Inventories	(178,016)	(103,177)
Accounts payable	50,173	26,742
Other operating assets	(14,755)	(2,864)
Other operating liabilities	(6,992)	5,125
Net cash used in operating activities	(124,951)	(52,248)
Proceeds from Sale of Furniture and Fixtures	0	127
CASH FLOWS FROM INVESTING ACTIVITIES
Purchases of property and equipment	(28,487)	(33,160)
Net cash used in investing activities	(28,487)	(33,033)
Proceeds from Short-term Debt	95,000	0
Repayments of Short-term Debt	(15,000)	0
CASH FLOWS FROM FINANCING ACTIVITIES
Payments on term loan facility	(103,863)	(3,865)
Payments of employee withholding taxes on share-based compensation	(713)	(543)
Net cash used in financing activities	(24,576)	(4,408)
Effect of exchange rate on cash, cash equivalents, restricted cash	350	(246)
NET DECREASE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	(177,664)	(89,935)
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, BEGINNING OF PERIOD	195,353	197,937
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, END OF PERIOD	17,689	108,002
SUPPLEMENTAL CASH FLOW DATA
Unpaid liability to acquire property and equipment	5,494	4,707
Income taxes paid, net of refunds	$ 3,225	$ 1,420

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders Equity Statement - USD ($)	Total	Additional Paid-in Capital [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption | Difference between Revenue Guidance in Effect before and after Topic 606 [Member]	$ 1,060,000
Shares, Issued	32,101,793
Common Stock, Value, Issued	$ 320,000
Additional Paid in Capital	347,175,000
Retained Earnings (Accumulated Deficit)	(29,810,000)
Accumulated Other Comprehensive Income (Loss), Net of Tax	(10,592,000)
Stockholders' Equity Attributable to Parent	307,093,000
Net Income (Loss) Attributable to Parent	(2,630,000)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	(1,636,000)
APIC, Share-based Payment Arrangement, Restricted Stock Unit, Increase for Cost Recognition	$ 967,000
Stock Issued During Period, Shares, Restricted Stock Award, Gross	132,620
Stock Issued During Period, Shares, Restricted Stock Award, Forfeited	(26,295)
Net Income (Loss) Attributable to Parent	$ (4,621,000)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	$ (3,215,000)
Shares, Issued	32,208,118
Common Stock, Value, Issued	$ 320,000
Additional Paid in Capital	348,142,000
Retained Earnings (Accumulated Deficit)	(31,380,000)
Accumulated Other Comprehensive Income (Loss), Net of Tax	(12,228,000)
Stockholders' Equity Attributable to Parent	304,854,000
Stock Issued During Period, Value, Restricted Stock Award, Forfeitures	(533,000)
Net Income (Loss) Attributable to Parent	(5,285,000)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	(1,540,000)
APIC, Share-based Payment Arrangement, Restricted Stock Unit, Increase for Cost Recognition	$ 1,729,000
Stock Issued During Period, Shares, Restricted Stock Award, Gross	6,173
Stock Issued During Period, Shares, Restricted Stock Award, Forfeited	(2,001)
Shares, Issued	32,212,290
Common Stock, Value, Issued	$ 320,000
Additional Paid in Capital	349,338,000
Retained Earnings (Accumulated Deficit)	(36,665,000)
Accumulated Other Comprehensive Income (Loss), Net of Tax	(13,768,000)
Stockholders' Equity Attributable to Parent	299,225,000
Stock Issued During Period, Value, Restricted Stock Award, Forfeitures	(10,000)
Net Income (Loss) Attributable to Parent	3,294,000
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	(39,000)
APIC, Share-based Payment Arrangement, Restricted Stock Unit, Increase for Cost Recognition	$ 1,736,000
Stock Issued During Period, Shares, Restricted Stock Award, Gross	1,320
Stock Issued During Period, Shares, Restricted Stock Award, Forfeited	(1,969)
Shares, Issued	32,211,641
Common Stock, Value, Issued	$ 320,000
Additional Paid in Capital	351,064,000
Retained Earnings (Accumulated Deficit)	(33,371,000)
Accumulated Other Comprehensive Income (Loss), Net of Tax	(13,807,000)
Stockholders' Equity Attributable to Parent	304,206,000
Cumulative Effect of New Accounting Principle in Period of Adoption | Difference between Revenue Guidance in Effect before and after Topic 606 [Member]	$ (1,741,000)
Shares, Issued	32,220,080
Common Stock, Value, Issued	$ 320,000
Additional Paid in Capital	352,733,000
Retained Earnings (Accumulated Deficit)	(17,159,000)
Accumulated Other Comprehensive Income (Loss), Net of Tax	(13,183,000)
Stockholders' Equity Attributable to Parent	322,711,000
Stock Issued During Period, Value, Restricted Stock Award, Forfeitures	(687,000)
Stock Issued During Period, Value, Restricted Stock Award, Gross	(4,000)	$ (4,000)
Net Income (Loss) Attributable to Parent	(6,818,000)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	(234,000)
APIC, Share-based Payment Arrangement, Restricted Stock Unit, Increase for Cost Recognition	$ 1,974,000
Stock Issued During Period, Shares, Restricted Stock Award, Gross	185,052
Stock Issued During Period, Shares, Restricted Stock Award, Forfeited	(41,912)
Net Income (Loss) Attributable to Parent	$ (6,226,000)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	$ (178,000)
Shares, Issued	32,363,220
Common Stock, Value, Issued	$ 324,000
Additional Paid in Capital	354,016,000
Retained Earnings (Accumulated Deficit)	(25,718,000)
Accumulated Other Comprehensive Income (Loss), Net of Tax	(13,417,000)
Stockholders' Equity Attributable to Parent	315,205,000
Stock Issued During Period, Value, Restricted Stock Award, Forfeitures	(21,000)
Net Income (Loss) Attributable to Parent	(3,014,000)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	(2,234,000)
APIC, Share-based Payment Arrangement, Restricted Stock Unit, Increase for Cost Recognition	$ 2,329,000
Stock Issued During Period, Shares, Restricted Stock Award, Gross	9,096
Stock Issued During Period, Shares, Restricted Stock Award, Forfeited	(2,338)
Shares, Issued	32,369,978
Common Stock, Value, Issued	$ 324,000
Additional Paid in Capital	356,324,000
Retained Earnings (Accumulated Deficit)	(28,732,000)
Accumulated Other Comprehensive Income (Loss), Net of Tax	(15,651,000)
Stockholders' Equity Attributable to Parent	312,265,000
Stock Issued During Period, Value, Restricted Stock Award, Forfeitures	(5,000)
Net Income (Loss) Attributable to Parent	3,606,000
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	2,290,000
APIC, Share-based Payment Arrangement, Restricted Stock Unit, Increase for Cost Recognition	$ 2,329,000
Stock Issued During Period, Shares, Restricted Stock Award, Gross	3,242
Stock Issued During Period, Shares, Restricted Stock Award, Forfeited	(527)
Shares, Issued	32,372,693
Common Stock, Value, Issued	$ 324,000
Additional Paid in Capital	358,648,000
Retained Earnings (Accumulated Deficit)	(25,126,000)
Accumulated Other Comprehensive Income (Loss), Net of Tax	(13,361,000)
Stockholders' Equity Attributable to Parent	$ 320,485,000

Background and Basis of Present

Background and Basis of Presentation	9 Months Ended
	Nov. 01, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Background and Basis of Presentation	BACKGROUND AND BASIS OF PRESENTATION Description of Business Lands' End, Inc. ("Lands' End" or the "Company") is a leading uni-channel retailer of casual clothing, accessories, footwear and home products. We offer products online at www.landsend.com , on third party online marketplaces and through retail locations. We are a classic American lifestyle brand with a passion for quality, legendary service and real value, and seek to deliver timeless style for men, women, kids and the home. Terms that are commonly used in the Company's notes to Condensed Consolidated Financial Statements are defined as follows: • ABL Facility - Asset-based senior secured credit agreements, dated as of November 16, 2017, with Wells Fargo Bank, N.A. and certain other lenders • Adjusted EBITDA - Net loss net of Income tax benefit, Other income (expense), net, Interest expense, Depreciation and amortization and certain significant items • ASC - FASB Accounting Standards Codification, which serves as the source for authoritative GAAP, as supplemented by rules and interpretive releases by the SEC which are also sources of authoritative GAAP for SEC registrants • ASU - FASB Accounting Standards Update • CAM - Common area maintenance for leased properties • Debt Facilities - Collectively, the ABL Facility and the Term Loan Facility • Deferred Awards - Time vesting stock awards • EPS - Earnings per share • ESL - ESL Investments, Inc. and its investment affiliates, including Edward S. Lampert • FASB - Financial Accounting Standards Board • First Quarter 2019 - The 13 weeks ended May 3, 2019 • Fiscal 2018 - The 52 weeks ended February 1, 2019 • Fiscal 2019 - The 52 weeks ending January 31, 2020 • Fourth Quarter 2019 - the 13 weeks ending January 31, 2020 • GAAP - Accounting principles generally accepted in the United States • Lands' End Shops at Sears - Lands' End shops operated within Sears stores • LIBOR - London inter-bank offered rate • Option Awards - Stock option awards • Performance Awards - Performance-based stock awards • Sears Holdings or Sears Holdings Corporation - Sears Holdings Corporation, a Delaware corporation, and its consolidated subsidiaries • SEC - United States Securities and Exchange Commission • Separation - On April 4, 2014 Sears Holdings distributed 100% of the outstanding common stock of Lands' End to its shareholders • Term Loan Facility - Term loan credit agreements, dated as of April 4, 2014, with Bank of America, N.A. and certain other lenders • Third Quarter 2018 - The 13 weeks ended November 2, 2018 • Third Quarter 2019 - The 13 weeks ended November 1, 2019 • Transform Holdco - Transform Holdco LLC, an affiliate of ESL, which on February 11, 2019 acquired from Sears Holdings substantially all of the go-forward retail footprint, and other assets and component businesses of Sears Holdings as a going concern • UTBs - Gross unrecognized tax benefits • Year-to-Date 2018 - The 39 weeks ended November 2, 2018 • Year-to-Date 2019 - The 39 weeks ended November 1, 2019 Basis of Presentation The Condensed Consolidated Financial Statements include the accounts of Lands' End, Inc. and its subsidiaries. All intercompany transactions and balances have been eliminated. The accompanying unaudited Condensed Consolidated Financial Statements have been prepared in accordance with GAAP for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all material adjustments which are of a normal and recurring nature necessary for a fair presentation of the results for the periods presented have been reflected. Dollar amounts are reported in thousands, except per share data, unless otherwise noted. Interim results are not necessarily indicative of results for a full year. The information included in this Form 10-Q should be read in conjunction with information included in the Lands' End Annual Report on Form 10-K filed with the SEC on March 28, 2019.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	9 Months Ended
	Nov. 01, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Recent Accounting Pronouncements	RECENT ACCOUNTING PRONOUNCEMENTS Leases In February 2016 the FASB issued ASU 2016-02, Leases (“ASC 842”), which changed how companies account for leases. On February 2, 2019, the Company adopted the guidance using the Comparatives under 840 option approach which waives the requirement to apply ASC 842 in the comparative periods presented within the financial statements in the year of adoption. Lands' End elected the practical expedient package, which among other practical expedients, includes the option to retain the historical classification of leases entered into prior to February 2, 2019. The Company also elected the practical expedient to combine lease and non-lease components. The Company is a lessee under various lease agreements for its equipment and retail operations. The determination of whether an arrangement contains a lease and the classification of a lease, if applicable, is made at lease possession (date in which the Company takes possession of the asset). At lease possession the Company also measures and recognizes a right-of-use asset, representing the Company’s right to use the underlying asset, and a lease liability, representing the Company’s obligation to make lease payments under the terms of the arrangement. The lease term is defined as the noncancelable portion of the lease term plus any periods covered by an option to extend the lease, if it is reasonably certain that the option will be exercised. For the purposes of recognizing right-of-use assets and lease liabilities associated with the Company’s leases, the Company has elected the practical expedient of not recognizing a right-of-use asset or lease liability for short-term leases, which are leases with a term of twelve months or less. The Company's leases are classified as operating leases, which are included in the Operating lease right-of-use asset, Lease liability - current and Lease liability - long-term on the Company's Condensed Consolidated Balance sheets. Right-of-use assets and lease liabilities are recognized based on the present value of the future minimum lease payments, over the lease term, as of the possession date. Minimum lease payments include the fixed lease component of the agreement as well as any variable rate payments that depend on an index, initially measured using the index at the lease commencement date. Lease terms may include options to renew. If it is determined the lease will more likely than not be renewed, the right-of-use asset and lease liability for that lease will be adjusted to reflect the updated lease term. The Company does not have any leases with residual value guarantees or restrictions or covenants imposed by the lease. The Company reviews its long-lived assets, including Operating lease right-of-use assets, for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If the carrying amount of the asset group exceeds the sum of undiscounted cash flows expected to result from the use and eventual disposition of the asset, the Company performs an impairment analysis. An impairment charge is recognized to the extent the sum of the estimated discounted future cash flows from the use of the asset is less than the carrying value. This charge is then allocated pro-rata to the assets in the asset group, including the Operating lease right-of-use asset. No assets are written down below their indicated fair value which, for the Operating lease right-of-use assets, can be based on market comparisons of rent. Due to the absence of an implicit rate in the Company’s lease contracts, the Company estimates its incremental borrowing rate for each lease based on the lease term, lease currency and the Company’s credit spread. The yield curve selected at the lease possession date represents one notch above the Company’s unsecured credit rating, and therefore is considered a close proxy for the incremental borrowing rate the Company would incur for secured debt. Lease expense is recognized on a straight-line basis over the lease term and is included in Selling and administrative expense in the Condensed Consolidated Statements of Operations. Variable lease payments that do not depend on a rate or index and short-term rentals (leases with terms less than 12 months) are expensed as incurred. The impact of adoption of the new lease guidance on the Condensed Consolidated Balance Sheets as of February 2, 2019 was: (in thousands) February 1, 2019 (As reported) Impact of Adoption February 2, 2019 Assets: Operating lease right-of-use asset $ — $ 27,494 $ 27,494 Liabilities: Lease liability - current — 9,892 9,892 Lease liability - long-term — 21,700 21,700 Stockholders' Equity: Accumulated deficit (17,159 ) (1,741 ) (1) (18,900 ) (1) At the time of implementation, the Company determined certain Operating lease right-of-use assets were impaired and recorded an adjustment to beginning retained earnings related to these impairments, net of tax. See Note 13, Leases for additional disclosures.

Earnings Per Share

Earnings Per Share	9 Months Ended
	Nov. 01, 2019
Earnings Per Share, Basic and Diluted [Abstract]
Earnings Per Share	PER SHARE The numerator for both basic and diluted EPS is net income (loss). The denominator for basic EPS is based upon the number of weighted average shares of Lands’ End common stock outstanding during the reporting periods. The denominator for diluted EPS is based upon the number of weighted average shares of Lands' End common stock and common stock equivalents outstanding during the reporting periods using the treasury stock method in accordance with U.S. GAAP. Potentially dilutive securities for the diluted EPS calculations consist of nonvested equity shares of common stock and in-the-money outstanding options where the current stock price exceeds the option strike price, if any, to purchase the Company’s common stock. The following table summarizes the components of basic and diluted EPS: 13 Weeks Ended 39 Weeks Ended (in thousands, except per share amounts) November 1, 2019 November 2, 2018 November 1, 2019 November 2, 2018 Net income (loss) $ 3,606 $ 3,294 $ (6,226 ) $ (4,621 ) Basic weighted average common shares outstanding 32,371 32,211 32,333 32,182 Dilutive effect of stock awards 28 103 — — Diluted weighted average common shares outstanding 32,398 32,314 32,333 32,182 Basic earnings (loss) per share $ 0.11 $ 0.10 $ (0.19 ) $ (0.14 ) Diluted earnings (loss) per share $ 0.11 $ 0.10 $ (0.19 ) $ (0.14 ) Stock awards are considered anti-dilutive based on the application of the treasury stock method or in the event of a net loss. There were 653,235 , 484,743 , 763,163 and 714,530 anti-dilutive shares excluded from the diluted weighted average shares outstanding for Third Quarter 2019 , Third Quarter 2018 , Year-to-Date 2019 and Year-to-Date 2018, respectively.

Other Comprehensive (Loss) Inco

Other Comprehensive (Loss) Income	9 Months Ended
	Nov. 01, 2019
Equity [Abstract]
Other Comprehensive Income (Loss)	OTHER COMPREHENSIVE INCOME (LOSS) Other comprehensive income (loss) encompasses all changes in equity other than those arising from transactions with stockholders and is comprised solely of foreign currency translation adjustments. 13 Weeks Ended 39 Weeks Ended (in thousands) November 1, 2019 November 2, 2018 November 1, 2019 November 2, 2018 Beginning balance: Accumulated other comprehensive loss (net of tax of $4,165, $3,660, $3,505 and $2,816 respectively) $ (15,651 ) $ (13,768 ) $ (13,183 ) $ (10,592 ) Other comprehensive income (loss): Foreign currency translation adjustments (net of tax expense (benefit) of $(613), $10, $47 and $854 respectively) 2,290 (39 ) (178 ) (3,215 ) Ending balance: Accumulated other comprehensive loss (net of tax of $3,552, $3,670, $3,552 and $3,670 respectively) $ (13,361 ) $ (13,807 ) $ (13,361 ) $ (13,807 ) No amounts were reclassified out of Accumulated other comprehensive income (loss) during any of the periods presented.

Debt

Debt	9 Months Ended
	Nov. 01, 2019
Debt Disclosure [Abstract]
Debt	DEBT The Company's debt consisted of the following: November 1, 2019 November 2, 2018 February 1, 2019 (in thousands) Amount Rate Amount Rate Amount Rate Term Loan Facility, maturing April 4, 2021 $ 386,675 (1) 5.29 % $ 491,825 5.49 % $ 490,538 5.77 % ABL Facility, maturing November 16, 2022 80,000 3.54 % — — % — — % 466,675 491,825 490,538 Less: Current maturities in Current liabilities 85,150 5,150 5,150 Less: Unamortized debt issuance costs 1,919 3,274 2,935 Long-term debt, net $ 379,606 $ 483,401 $ 482,453 (1) Reflects voluntary prepayment of $100 million to the Term Loan Facility in First Quarter 2019. The following table summarizes the Company's borrowing availability under the ABL Facility: (in thousands) November 1, 2019 November 2, 2018 February 1, 2019 ABL Facility maximum borrowing $ 175,000 $ 175,000 $ 175,000 Current borrowings under ABL 80,000 — — Outstanding letters of credit 12,531 22,621 21,111 Borrowing availability under ABL $ 82,469 $ 152,379 $ 153,889 Interest; Fees The interest rates per annum applicable to the loans under the Debt Facilities are based on a fluctuating rate of interest measured by reference to, at the borrowers’ election, either (i) an adjusted LIBOR rate plus a borrowing margin, or (ii) an alternative base rate plus a borrowing margin. The borrowing margin is fixed for the Term Loan Facility at 3.25% in the case of LIBOR loans and 2.25% in the case of base rate loans. For the Term Loan Facility, LIBOR is subject to a 1% interest rate floor. The borrowing margin for the ABL Facility is subject to adjustment based on the average excess availability under the ABL Facility for the preceding fiscal quarter. LIBOR borrowings will range from 1.25% to 1.75% for the ABL Facility. Base rate borrowings will range from 0.50% to 1.00% for the ABL Facility. Customary agency fees are payable in respect of the Debt Facilities. The ABL Facility fees also include (i) commitment fees in an amount equal to 0.25% of the daily unused portions of the ABL Facility, and (ii) customary letter of credit fees. Representations and Warranties; Covenants Subject to specified exceptions, the Debt Facilities contain various representations and warranties, and restrictive covenants that, among other things, restrict the ability of Lands’ End and its subsidiaries to incur indebtedness (including guarantees), grant liens, make investments, make dividends or distributions with respect to capital stock, make prepayments on other indebtedness, engage in mergers or change the nature of their business. In addition, if excess availability under the ABL Facility falls below the greater of 10% of the loan cap amount or $15.0 million , Lands’ End will be required to comply with a minimum fixed charge coverage ratio of 1.0 to 1.0 . The Debt Facilities do not otherwise contain financial maintenance covenants. The Company was in compliance with all financial covenants related to the Debt Facilities as of November 1, 2019 . The Debt Facilities contain certain affirmative covenants, including reporting requirements such as delivery of financial statements, certificates and notices of certain events, maintaining insurance, and providing additional guarantees and collateral in certain circumstances.

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Nov. 01, 2019
Share-based Payment Arrangement [Abstract]
Share-based Payment Arrangement [Text Block]	STOCK-BASED COMPENSATION The Company expenses the fair value of all stock awards over their respective vesting periods, ensuring that, the amount of cumulative compensation cost recognized at any date is at least equal to the portion of the grant-date fair value of the award that is vested at that date. The Company has elected to adjust compensation expense for an estimated forfeiture rate for those shares not expected to vest and to recognize compensation cost on a straight-line basis for awards that only have a service requirement with multiple vest dates. The Company has granted the following types of stock awards to employees at management levels and above: i. Time vesting stock awards ("Deferred Awards") are in the form of restricted stock units and only require each recipient to complete a service period for the award to be earned. Deferred Awards generally vest over three years. The fair value of Deferred Awards is based on the closing price of the Company's common stock on the grant date and is reduced for estimated forfeitures of those awards not expected to vest due to employee turnover. ii. Performance-based stock awards ("Performance Awards") are in the form of restricted stock units and have, in addition to a service requirement, performance criteria that must be achieved for the awards to be earned. For Performance Awards granted in Fiscal 2018 and after, the Target Shares earned can range from 50% to 200% once minimum thresholds have been reached, and depend on the achievement of Adjusted EBITDA and revenue performance measures for the cumulative three-fiscal year performance period beginning in the fiscal year of the grant date. The applicable percentage of the Target Shares, as determined by performance, vest after the completion of the applicable three year performance period, and unearned Target Shares are forfeited. The fair value of the Performance Awards granted in Fiscal 2018 and after are based on the closing price of the Company’s common stock on the grant date. Stock based compensation expense is recognized ratably over the related service period, reduced for estimated forfeitures of those awards not expected to vest due to employee turnover, and adjusted based on the Company's estimate of the percentage of the aggregate Target Shares expected to be earned. Based on performance to date, the Company is currently accruing for Performance Awards based on a 100% payout, which is reflected in the financial information below. iii. Stock option awards ("Option Awards") provide the recipient with the option to purchase a set number of shares at a stated exercise price over the term of the contract, which is ten years for all Option Awards currently outstanding. Options are granted with a strike price equal to the stock price on the date of grant and vest ratably over a four year period. The following table provides a summary of the Company's stock-based compensation expense, which is included in Selling and administrative expense in the Condensed Consolidated Statements of Operations: 13 Weeks Ended 39 Weeks Ended (in thousands) November 1, 2019 November 2, 2018 November 1, 2019 November 2, 2018 Deferred Awards $ 1,531 $ 1,237 $ 4,429 $ 3,177 Performance Awards 611 312 1,642 694 Option Awards 187 187 561 561 Total stock-based compensation expense $ 2,329 $ 1,736 $ 6,632 $ 4,432 The following table provides a summary of the Deferred Awards activity for Year-to-Date 2019: Deferred Awards (in thousands, except per share amounts) Number of Shares Weighted Average Grant Date Fair Value per Share Unvested as of February 1, 2019 594 $ 21.96 Granted 416 15.67 Vested (197 ) 22.11 Forfeited or expired (49 ) 20.29 Unvested as of November 1, 2019 764 18.57 Total unrecognized stock-based compensation expense related to unvested Deferred Awards was approximately $8.8 million as of November 1, 2019 , which is expected to be recognized ratably over a weighted average period of 1.8 years . Deferred Awards granted to employees during Fiscal 2019 vest ratably over a period of three years. The following table provides a summary of the Performance Awards activity for Year-to-Date 2019: Performance Awards (in thousands, except per share amounts) Number of Shares Weighted Average Grant Date Fair Value per Share Unvested as of February 1, 2019 176 $ 21.93 Granted 265 15.73 Vested — — Forfeited or expired (20 ) 19.09 Unvested as of November 1, 2019 421 18.15 Total unrecognized stock-based compensation expense related to unvested Performance Awards was approximately $ 4.6 million as of November 1, 2019, which is expected to be recognized ratably over a weighted average period of 2.0 years . Performance Awards granted to employees during Fiscal 2019 vest, if earned, after completion of the applicable three-year performance period. The following table provides a summary of the Options Award activity for Year-to-Date 2019: Option Awards (in thousands, except per share amounts) Number of Shares Weighted Average Grant Date Fair Value per Share Unvested as of February 1, 2019 257 $ 8.73 Granted — — Vested (86 ) 8.73 Forfeited or expired — — Unvested as of November 1, 2019 171 8.73 Total unrecognized stock-based compensation expense related to unvested Option Awards was approximately $1.0 million as of November 1, 2019, which is expected to be recognized ratably over a weighted average period of 1.4 years . The Option Awards have a life of ten years and vest ratably over the first four years. The fair value of each Option Award was estimated on the grant date using the Black-Scholes option pricing model. As of November 1, 2019, 171,567 shares related to Option Awards were exercisable. No options have been exercised as of November 1, 2019.

Fair Value of Financial Assets

Fair Value of Financial Assets and Liabilities	9 Months Ended
	Nov. 01, 2019
Fair Value Disclosures [Abstract]
Fair Value of Financial Assets and Liabilities	FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES Restricted cash is reflected on the Condensed Consolidated Balance Sheets at fair value. The fair value of restricted cash was $1.8 million , $2.1 million and $1.9 million as of November 1, 2019 , November 2, 2018 and February 1, 2019 , respectively based on Level 1 inputs. Restricted cash amounts are valued based upon statements received from financial institutions. The carrying amount of the Company's Cash and cash equivalents, Accounts receivable, net, Accounts payable, Current borrowings, and Other current liabilities approximate their fair value as recorded due to the short-term maturity of these instruments. Carrying values and fair values of long-term debt, including the short-term portion, in the Condensed Consolidated Balance Sheets are as follows: November 1, 2019 November 2, 2018 February 1, 2019 (in thousands) Carrying Amount Fair Value Carrying Fair Carrying Fair Long-term debt, including short-term portion $ 386,675 $ 372,175 $ 491,825 $ 475,226 $ 490,538 $ 460,493 Long-term debt, including short-term portion was valued utilizing Level 2 valuation techniques based on the closing inactive market bid price on November 1, 2019 , November 2, 2018 , and February 1, 2019 . There were no nonfinancial assets or nonfinancial liabilities recognized at fair value on a nonrecurring basis as of November 1, 2019 , November 2, 2018 , and February 1, 2019 .

Income Taxes

Income Taxes	9 Months Ended
	Nov. 01, 2019
Income Tax Disclosure [Abstract]
Income Taxes	INCOME TAXES Provision for Income Taxes The Company recorded an income tax expense for the Third Quarter 2019 of 27.2% . This results in an income tax benefit Year-to-Date 2019 of 51.9% . Comparatively, the Company reported an income tax benefit of 581.6% and 68.5% for Third Quarter 2018 and Year-to-Date 2018 respectively. The difference between the Third Quarter 2019 tax rate and the Third Quarter 2018 tax rate was primarily due to revised estimates of the impact of the Tax Act as more fully described below. The Year-to-Date 2019 tax rate reflects the benefit of the Company’s election to treat certain foreign entities as a U.S. branch. The Year-to-Date 2018 rate reflects revised estimates related to the Tax Act and the benefits of favorable state tax audit settlements for periods prior to Separation. Tax Act The Tax Cuts and Jobs Act (the “Tax Act”) was enacted on December 22, 2017. Pursuant to Staff Accounting Bulletin No. 118, the Company revised estimates related to the Tax Act and recorded a benefit of $3.7 million in the Third Quarter 2018.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Nov. 01, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	COMMITMENTS AND CONTINGENCIES Legal Proceedings The Company is party to various claims, legal proceedings and investigations arising in the ordinary course of business. Some of these actions involve complex factual and legal issues and are subject to uncertainties. At this time, the Company is not able to either predict the outcome of these legal proceedings or reasonably estimate a potential range of loss with respect to the proceedings. While it is not feasible to predict the outcome of such pending claims, proceedings and investigations with certainty, management is of the opinion that their ultimate resolution should not have a material adverse effect on results of operations, cash flows or financial position.

Related Party

Related Party	9 Months Ended
	Nov. 01, 2019
Related Party Transactions [Abstract]
Related Party	RELATED PARTY TRANSACTIONS According to statements on Schedule 13D filed with the SEC by ESL, ESL beneficially owns significant portions of both the Company's and Sears Holdings Corporation's outstanding shares of common stock. Therefore, Sears Holdings Corporation, the Company's former parent company, is considered a related party. On February 11, 2019 Transform Holdco acquired from Sears Holdings substantially all of the go-forward retail footprint, and other assets and component businesses of Sears Holdings as a going concern. The Company believes that ESL holds a significant portion of the membership interest of Transform Holdco and therefore considers that entity to be a related party as well. In connection with and subsequent to the Separation, the Company entered into various agreements with Sears Holdings which, among other things, (i) govern specified aspects of the Company's relationship following the Separation, especially with regards to the Lands’ End Shops at Sears, and (ii) establish terms pursuant to which subsidiaries of Sears Holdings Corporation are providing services to the Company. Some of these agreements have been assumed by and assigned to Transform Holdco in connection with the proceedings related to the Sears Filing (as defined below). The components of the transactions between the Company and Sears Holdings or Transform Holdco, which exclude pass-through payments to or from third parties, are as follows: Lands’ End Shops at Sears Related party costs charged by Sears Holdings or Transform Holdco to the Company related to Lands’ End Shops at Sears are as follows: 13 Weeks Ended 39 Weeks Ended (in thousands, except for number of stores) November 1, 2019 November 2, 2018 November 1, 2019 November 2, 2018 Rent, CAM and occupancy costs $ 907 $ 3,483 $ 2,990 $ 12,004 Retail services, store labor 779 3,231 2,637 11,084 Financial services and payment processing 106 350 249 1,191 Supply chain costs 5 126 93 362 Total expenses $ 1,797 $ 7,190 $ 5,969 $ 24,641 Number of Lands’ End Shops at Sears at period end 36 125 36 125 General Corporate Services Related party costs charged by Sears Holdings or Transform Holdco to the Company for general corporate services are as follows: 13 Weeks Ended 39 Weeks Ended (in thousands) November 1, 2019 November 2, 2018 November 1, 2019 November 2, 2018 Sourcing $ 3,192 $ 2,830 $ 6,173 $ 6,144 Shop Your Way 25 251 79 633 Shared services 48 48 143 143 Total expenses $ 3,265 $ 3,129 $ 6,395 $ 6,920 Use of Intellectual Property or Services Related party revenue and costs charged by the Company to and from Sears Holdings or Transform Holdco for the use of intellectual property or services is as follows: 13 Weeks Ended 39 Weeks Ended (in thousands) November 1, 2019 November 2, 2018 November 1, 2019 November 2, 2018 Lands' End business outfitters revenue $ 1 $ 216 $ 4 $ 834 Credit card revenue 92 184 248 506 Royalty income 30 43 131 156 Gift card expense (3 ) (4 ) (8 ) (12 ) Total income $ 120 $ 439 $ 375 $ 1,484 Additional Balance Sheet Information On October 15, 2018, Sears Holdings Corporation and certain of its subsidiaries filed voluntary petitions in the United States Bankruptcy Court for the Southern District of New York seeking relief under Chapter 11 of Title 11 of the United States Code (collectively the “Sears Filing"). Following the Sears Filing, the Company began netting payables due to Sears Holdings or Transform Holdco, as applicable, against receivables due from Sears Holdings or Transform Holdco if and as allowed under its contracts. As a result, receivables and payables have been netted, and are presented as a net receivable balance in Accounts receivable, net in the Condensed Consolidated Balance Sheets. The Company recorded an Accounts receivable, net balance of $1.2 million and $1.0 million from Sears Holdings or Transform Holdco in the Condensed Consolidated Balance Sheets as of November 1, 2019 and November 2, 2018 respectively. The Company recorded an Accounts receivable, net balance of $0.1 million from Sears Holdings or Transform Holdco in the Consolidated Balance Sheets as of February 1, 2019. In the Third Quarter 2018, the Company recorded a non-cash charge of $2.6 million in Other expense, net, in its Condensed Statement of Operations to reflect a reserve relating to pre-Separation UTBs (including penalties and interest) for which Sears Holdings Corporation indemnified the Company under a Tax Sharing Agreement entered into in connection with the Separation, the recovery of which had become uncertain as a result of the Sears Filing. Sears Holdings rejected the Tax Sharing Agreement, per an order approved on April 4, 2019. There was not an indemnification receivable as of November 1, 2019 and February 1, 2019.

Segment Reporting

Segment Reporting	9 Months Ended
	Nov. 01, 2019
Segment Reporting [Abstract]
Segment Reporting	SEGMENT REPORTING The Company is a leading multi-channel retailer of casual clothing, accessories, footwear and home products. Lands' End is growing its multi-channel distribution network which is designed to allow the consumer to interact with the Company with a consistent customer experience whether on Company websites, third party marketplaces, at Company Operated stores or other distribution channels. As the Company expands this distribution network, and in conjunction with the accelerated closures of Lands' End Shops at Sears, the historical structure of separate reportable segments for retail stores and direct-to-consumer was no longer representative of the way the current Chief Operating Decision Maker evaluates the business units and allocates resources. Therefore, as of February 1, 2019, the Company updated its segment reporting to better align with this multi-channel strategy. The Company's operating segments consist of U.S. eCommerce, Outfitters, Europe eCommerce, Japan eCommerce and Retail. The Company determined that each of the operating segments share similar economic and other qualitative characteristics thus the results of the operating segments are aggregated into one reportable external segment, consistent with the Company's multi-channel business approach. Prior year information has been restated to reflect this change. Net revenue is presented by product channel in the following table: 13 Weeks Ended 39 Weeks Ended (in thousands) November 1, 2019 November 2, 2018 November 1, 2019 November 2, 2018 Net revenue: eCommerce $ 242,328 $ 231,517 $ 669,880 $ 634,082 Outfitters 83,342 82,261 191,877 229,671 Retail 14,353 27,792 38,966 85,587 Total net revenue $ 340,023 $ 341,570 $ 900,723 $ 949,340

Revenue Revenue

Revenue Revenue	9 Months Ended
	Nov. 01, 2019
Revenue from Contract with Customer [Abstract]
Revenue from Contract with Customer	NOTE 12 . REVENUE Revenue includes sales of merchandise and delivery revenue related to merchandise sold. Substantially all of the Company's revenue is recognized when control of product passes to customers, which for the eCommerce and Outfitters channels is when the merchandise is expected to be received by the customer and for the Retail channel is at the time of sale in the store. The Company recognizes revenue, including shipping and handling fees billed to customers, in the amount expected to be received when control of the Company's products transfers to customers, and is presented net of various forms of promotions, which range from contractually-fixed percentage price reductions to sales returns, discounts, and other incentives that may vary in amount. Variable amounts are estimated based on an analysis of historical experience and adjusted as better estimates become available. There were no changes to estimates in Third Quarter 2019 . The Company's revenue is disaggregated by product channel and geographic location. Revenue by product channel is presented in Note 11 , Segment Reporting . Revenue by geographic location was: 13 Weeks Ended 39 Weeks Ended (in thousands) November 1, 2019 November 2, 2018 November 1, 2019 November 2, 2018 Net revenue: United States $ 297,166 $ 295,070 $ 768,609 $ 812,746 Europe 28,344 31,190 87,870 89,287 Asia 9,633 10,273 33,271 35,033 Other 4,880 5,037 10,973 12,274 Total Net revenue $ 340,023 $ 341,570 $ 900,723 $ 949,340 Contract Liabilities Contract liabilities consist of payments received in advance of the transfer of control to the customer. As products are delivered and control transfers, the Company recognizes the deferred revenue in Net revenue in the Condensed Consolidated Statements of Operations. The following table summarizes the deferred revenue associated with payments received in advance of the transfer of control to the customer, which is reported in Other current liabilities in the Condensed Consolidated Balance Sheets, as well as amounts recognized through Net revenue for each period presented. The remainder of deferred revenue as of November 1, 2019 is expected to be recognized in Net revenue in the fiscal quarter ending January 31, 2020 , as products are delivered to customers. 13 Weeks Ended 39 Weeks Ended (in thousands) November 1, 2019 November 2, 2018 November 1, 2019 November 2, 2018 Deferred Revenue Beginning of Period $ 9,411 $ 8,796 $ 9,051 $ 12,993 Deferred Revenue Recognized in Period (9,411 ) (8,796 ) (9,051 ) (12,993 ) Revenue Deferred in Period 15,178 22,117 15,178 22,117 Deferred Revenue End of Period $ 15,178 $ 22,117 $ 15,178 $ 22,117 Revenue from gift cards is recognized when (i) the gift card is redeemed by the customer for merchandise, or (ii) as gift card breakage, an estimate of gift cards which will not be redeemed where the Company does not have a legal obligation to remit the value of the unredeemed gift cards to the relevant jurisdictions. Gift card breakage is recorded within Net revenue in the Condensed Consolidated Statements of Operations. Prior to their redemption, gift cards are recorded as a liability, included within Other current liabilities in the Condensed Consolidated Balance Sheets. The total contract liability related to gift cards issued was $20.7 million , $16.0 million and $18.2 million as of November 1, 2019 , November 2, 2018 and February 1, 2019 , respectively. The liability is estimated based on expected breakage that considers historical patterns of redemption. The following table provides the reconciliation of the contract liability related to gift cards: 13 Weeks Ended 39 Weeks Ended (in thousands) November 1, 2019 November 2, 2018 November 1, 2019 November 2, 2018 Balance as of Beginning of Period $ 20,443 $ 16,626 $ 18,191 $ 19,272 Gift cards sold 17,473 14,790 46,497 40,143 Gift cards redeemed (17,041 ) (15,258 ) (43,121 ) (41,605 ) Gift card breakage (171 ) (183 ) (863 ) (1,835 ) Balance as of November 1, 2019 $ 20,704 $ 15,975 $ 20,704 $ 15,975 Refund Liabilities Refund liabilities, primarily associated with product sales returns and retrospective volume rebates, represent variable consideration and are estimated and recorded as a reduction to Net revenue based on historical experience. As of November 1, 2019 , November 2, 2018 and February 1, 2019 , $22.9 million , $23.7 million and $22.2 million , respectively, of refund liabilities, primarily associated with product returns, were reported in Other current liabilities in the Condensed Consolidated Balance Sheets. An asset for product returns is recorded in Prepaid expenses and other current assets in the Condensed Consolidated Balance sheets.

Recent Accounting Pronounceme_2

Recent Accounting Pronouncements (Policies)	9 Months Ended
	Nov. 01, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
New Accounting Pronouncements	Leases In February 2016 the FASB issued ASU 2016-02, Leases (“ASC 842”), which changed how companies account for leases. On February 2, 2019, the Company adopted the guidance using the Comparatives under 840 option approach which waives the requirement to apply ASC 842 in the comparative periods presented within the financial statements in the year of adoption. Lands' End elected the practical expedient package, which among other practical expedients, includes the option to retain the historical classification of leases entered into prior to February 2, 2019. The Company also elected the practical expedient to combine lease and non-lease components. The Company is a lessee under various lease agreements for its equipment and retail operations. The determination of whether an arrangement contains a lease and the classification of a lease, if applicable, is made at lease possession (date in which the Company takes possession of the asset). At lease possession the Company also measures and recognizes a right-of-use asset, representing the Company’s right to use the underlying asset, and a lease liability, representing the Company’s obligation to make lease payments under the terms of the arrangement. The lease term is defined as the noncancelable portion of the lease term plus any periods covered by an option to extend the lease, if it is reasonably certain that the option will be exercised. For the purposes of recognizing right-of-use assets and lease liabilities associated with the Company’s leases, the Company has elected the practical expedient of not recognizing a right-of-use asset or lease liability for short-term leases, which are leases with a term of twelve months or less. The Company's leases are classified as operating leases, which are included in the Operating lease right-of-use asset, Lease liability - current and Lease liability - long-term on the Company's Condensed Consolidated Balance sheets. Right-of-use assets and lease liabilities are recognized based on the present value of the future minimum lease payments, over the lease term, as of the possession date. Minimum lease payments include the fixed lease component of the agreement as well as any variable rate payments that depend on an index, initially measured using the index at the lease commencement date. Lease terms may include options to renew. If it is determined the lease will more likely than not be renewed, the right-of-use asset and lease liability for that lease will be adjusted to reflect the updated lease term. The Company does not have any leases with residual value guarantees or restrictions or covenants imposed by the lease. The Company reviews its long-lived assets, including Operating lease right-of-use assets, for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If the carrying amount of the asset group exceeds the sum of undiscounted cash flows expected to result from the use and eventual disposition of the asset, the Company performs an impairment analysis. An impairment charge is recognized to the extent the sum of the estimated discounted future cash flows from the use of the asset is less than the carrying value. This charge is then allocated pro-rata to the assets in the asset group, including the Operating lease right-of-use asset. No assets are written down below their indicated fair value which, for the Operating lease right-of-use assets, can be based on market comparisons of rent. Due to the absence of an implicit rate in the Company’s lease contracts, the Company estimates its incremental borrowing rate for each lease based on the lease term, lease currency and the Company’s credit spread. The yield curve selected at the lease possession date represents one notch above the Company’s unsecured credit rating, and therefore is considered a close proxy for the incremental borrowing rate the Company would incur for secured debt. Lease expense is recognized on a straight-line basis over the lease term and is included in Selling and administrative expense in the Condensed Consolidated Statements of Operations. Variable lease payments that do not depend on a rate or index and short-term rentals (leases with terms less than 12 months) are expensed as incurred. The impact of adoption of the new lease guidance on the Condensed Consolidated Balance Sheets as of February 2, 2019 was: (in thousands) February 1, 2019 (As reported) Impact of Adoption February 2, 2019 Assets: Operating lease right-of-use asset $ — $ 27,494 $ 27,494 Liabilities: Lease liability - current — 9,892 9,892 Lease liability - long-term — 21,700 21,700 Stockholders' Equity: Accumulated deficit (17,159 ) (1,741 ) (1) (18,900 ) (1) At the time of implementation, the Company determined certain Operating lease right-of-use assets were impaired and recorded an adjustment to beginning retained earnings related to these impairments, net of tax. See Note 13, Leases for additional disclosures.

Recent Accounting Pronounceme_3

Recent Accounting Pronouncements (Tables)	9 Months Ended
	Nov. 01, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]	(in thousands) February 1, 2019 (As reported) Impact of Adoption February 2, 2019 Assets: Operating lease right-of-use asset $ — $ 27,494 $ 27,494 Liabilities: Lease liability - current — 9,892 9,892 Lease liability - long-term — 21,700 21,700 Stockholders' Equity: Accumulated deficit (17,159 ) (1,741 ) (1) (18,900 )

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Nov. 01, 2019
Earnings Per Share, Basic and Diluted [Abstract]
Schedule of earnings per share, basic and diluted	The following table summarizes the components of basic and diluted EPS: 13 Weeks Ended 39 Weeks Ended (in thousands, except per share amounts) November 1, 2019 November 2, 2018 November 1, 2019 November 2, 2018 Net income (loss) $ 3,606 $ 3,294 $ (6,226 ) $ (4,621 ) Basic weighted average common shares outstanding 32,371 32,211 32,333 32,182 Dilutive effect of stock awards 28 103 — — Diluted weighted average common shares outstanding 32,398 32,314 32,333 32,182 Basic earnings (loss) per share $ 0.11 $ 0.10 $ (0.19 ) $ (0.14 ) Diluted earnings (loss) per share $ 0.11 $ 0.10 $ (0.19 ) $ (0.14 ) Stock awards are considered anti-dilutive based on the application of the treasury stock method or in the event of a net loss. There were 653,235 , 484,743 , 763,163 and 714,530 anti-dilutive shares excluded from the diluted weighted average shares outstanding for Third Quarter 2019 , Third Quarter 2018 , Year-to-Date 2019 and Year-to-Date 2018, respectively.

Other Comprehensive (Loss) In_2

Other Comprehensive (Loss) Income (Tables)	9 Months Ended
	Nov. 01, 2019
Equity [Abstract]
Schedule of accumulated other comprehensive income (loss)	13 Weeks Ended 39 Weeks Ended (in thousands) November 1, 2019 November 2, 2018 November 1, 2019 November 2, 2018 Beginning balance: Accumulated other comprehensive loss (net of tax of $4,165, $3,660, $3,505 and $2,816 respectively) $ (15,651 ) $ (13,768 ) $ (13,183 ) $ (10,592 ) Other comprehensive income (loss): Foreign currency translation adjustments (net of tax expense (benefit) of $(613), $10, $47 and $854 respectively) 2,290 (39 ) (178 ) (3,215 ) Ending balance: Accumulated other comprehensive loss (net of tax of $3,552, $3,670, $3,552 and $3,670 respectively) $ (13,361 ) $ (13,807 ) $ (13,361 ) $ (13,807 )

Debt (Tables)

Debt (Tables)	9 Months Ended
	Nov. 01, 2019
Line of Credit Facility [Line Items]
Schedule of Line of Credit Facilities [Table Text Block]	The following table summarizes the Company's borrowing availability under the ABL Facility: (in thousands) November 1, 2019 November 2, 2018 February 1, 2019 ABL Facility maximum borrowing $ 175,000 $ 175,000 $ 175,000 Current borrowings under ABL 80,000 — — Outstanding letters of credit 12,531 22,621 21,111 Borrowing availability under ABL $ 82,469 $ 152,379 $ 153,889
Schedule of aggregate scheduled maturities	he Company's debt consisted of the following: November 1, 2019 November 2, 2018 February 1, 2019 (in thousands) Amount Rate Amount Rate Amount Rate Term Loan Facility, maturing April 4, 2021 $ 386,675 (1) 5.29 % $ 491,825 5.49 % $ 490,538 5.77 % ABL Facility, maturing November 16, 2022 80,000 3.54 % — — % — — % 466,675 491,825 490,538 Less: Current maturities in Current liabilities 85,150 5,150 5,150 Less: Unamortized debt issuance costs 1,919 3,274 2,935 Long-term debt, net $ 379,606 $ 483,401 $ 482,453

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Nov. 01, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangements by Share-based Payment Award, Restricted Stock Units, Vested and Expected to Vest [Table Text Block]	Deferred Awards (in thousands, except per share amounts) Number of Shares Weighted Average Grant Date Fair Value per Share Unvested as of February 1, 2019 594 $ 21.96 Granted 416 15.67 Vested (197 ) 22.11 Forfeited or expired (49 ) 20.29 Unvested as of November 1, 2019 764 18.57
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]	13 Weeks Ended 39 Weeks Ended (in thousands) November 1, 2019 November 2, 2018 November 1, 2019 November 2, 2018 Deferred Awards $ 1,531 $ 1,237 $ 4,429 $ 3,177 Performance Awards 611 312 1,642 694 Option Awards 187 187 561 561 Total stock-based compensation expense $ 2,329 $ 1,736 $ 6,632 $ 4,432

Fair Value of Financial Asset_2

Fair Value of Financial Assets and Liabilities (Tables)	9 Months Ended
	Nov. 01, 2019
Fair Value Disclosures [Abstract]
Schedule of other financial assets and liabilities measured at fair value	Carrying values and fair values of long-term debt, including the short-term portion, in the Condensed Consolidated Balance Sheets are as follows: November 1, 2019 November 2, 2018 February 1, 2019 (in thousands) Carrying Amount Fair Value Carrying Fair Carrying Fair Long-term debt, including short-term portion $ 386,675 $ 372,175 $ 491,825 $ 475,226 $ 490,538 $ 460,493

Related Party (Tables)

Related Party (Tables)	9 Months Ended
	Nov. 01, 2019
Related Party Transactions [Abstract]
Schedule of related party revenue and costs	Related party costs charged by Sears Holdings or Transform Holdco to the Company related to Lands’ End Shops at Sears are as follows: 13 Weeks Ended 39 Weeks Ended (in thousands, except for number of stores) November 1, 2019 November 2, 2018 November 1, 2019 November 2, 2018 Rent, CAM and occupancy costs $ 907 $ 3,483 $ 2,990 $ 12,004 Retail services, store labor 779 3,231 2,637 11,084 Financial services and payment processing 106 350 249 1,191 Supply chain costs 5 126 93 362 Total expenses $ 1,797 $ 7,190 $ 5,969 $ 24,641 Number of Lands’ End Shops at Sears at period end 36 125 36 125 Related party costs charged by Sears Holdings or Transform Holdco to the Company for general corporate services are as follows: 13 Weeks Ended 39 Weeks Ended (in thousands) November 1, 2019 November 2, 2018 November 1, 2019 November 2, 2018 Sourcing $ 3,192 $ 2,830 $ 6,173 $ 6,144 Shop Your Way 25 251 79 633 Shared services 48 48 143 143 Total expenses $ 3,265 $ 3,129 $ 6,395 $ 6,920 Related party revenue and costs charged by the Company to and from Sears Holdings or Transform Holdco for the use of intellectual property or services is as follows: 13 Weeks Ended 39 Weeks Ended (in thousands) November 1, 2019 November 2, 2018 November 1, 2019 November 2, 2018 Lands' End business outfitters revenue $ 1 $ 216 $ 4 $ 834 Credit card revenue 92 184 248 506 Royalty income 30 43 131 156 Gift card expense (3 ) (4 ) (8 ) (12 ) Total income $ 120 $ 439 $ 375 $ 1,484

Segment Reporting (Tables)

Segment Reporting (Tables)	9 Months Ended
	Nov. 01, 2019
Revenue, Major Customer [Line Items]
Revenue from External Customers by Products and Services [Table Text Block]	13 Weeks Ended 39 Weeks Ended (in thousands) November 1, 2019 November 2, 2018 November 1, 2019 November 2, 2018 Net revenue: eCommerce $ 242,328 $ 231,517 $ 669,880 $ 634,082 Outfitters 83,342 82,261 191,877 229,671 Retail 14,353 27,792 38,966 85,587 Total net revenue $ 340,023 $ 341,570 $ 900,723 $ 949,340

Revenue Revenue (Tables)

Revenue Revenue (Tables)	9 Months Ended
	Nov. 01, 2019
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	13 Weeks Ended 39 Weeks Ended (in thousands) November 1, 2019 November 2, 2018 November 1, 2019 November 2, 2018 Net revenue: United States $ 297,166 $ 295,070 $ 768,609 $ 812,746 Europe 28,344 31,190 87,870 89,287 Asia 9,633 10,273 33,271 35,033 Other 4,880 5,037 10,973 12,274 Total Net revenue $ 340,023 $ 341,570 $ 900,723 $ 949,340
Activity of Gift Card Liability Balance	13 Weeks Ended 39 Weeks Ended (in thousands) November 1, 2019 November 2, 2018 November 1, 2019 November 2, 2018 Balance as of Beginning of Period $ 20,443 $ 16,626 $ 18,191 $ 19,272 Gift cards sold 17,473 14,790 46,497 40,143 Gift cards redeemed (17,041 ) (15,258 ) (43,121 ) (41,605 ) Gift card breakage (171 ) (183 ) (863 ) (1,835 ) Balance as of November 1, 2019 $ 20,704 $ 15,975 $ 20,704 $ 15,975
Deferred Revenue, by Arrangement, Disclosure [Table Text Block]	13 Weeks Ended 39 Weeks Ended (in thousands) November 1, 2019 November 2, 2018 November 1, 2019 November 2, 2018 Deferred Revenue Beginning of Period $ 9,411 $ 8,796 $ 9,051 $ 12,993 Deferred Revenue Recognized in Period (9,411 ) (8,796 ) (9,051 ) (12,993 ) Revenue Deferred in Period 15,178 22,117 15,178 22,117 Deferred Revenue End of Period $ 15,178 $ 22,117 $ 15,178 $ 22,117

Recent Accounting Pronounceme_4

Recent Accounting Pronouncements (Details) - USD ($) $ in Thousands	Nov. 01, 2019	Aug. 02, 2019	May 03, 2019	Feb. 02, 2019	Feb. 01, 2019	Nov. 02, 2018	Aug. 03, 2018	May 04, 2018	Feb. 02, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating Lease, Right-of-Use Asset	$ 31,380			$ 27,494	$ 0	$ 0			$ 0
Operating Lease, Liability, Current	6,344			9,892	0
Operating Lease, Liability, Noncurrent	30,971			21,700	0	0
Accumulated deficit	$ (25,126)	$ (28,732)	$ (25,718)	(18,900)	(17,159)	$ (33,371)	$ (36,665)	$ (31,380)	$ (29,810)
Impact of adoption
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating Lease, Right-of-Use Asset				27,494
Accumulated deficit				(1,741)
Revenue recognition
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating Lease, Liability, Current				9,892
Operating Lease, Liability, Noncurrent				$ 21,700
Revenue recognition | Other Current Liabilities [Member] | Gift card breakage
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect of accounting changes					$ (1,100)

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended						9 Months Ended
	Nov. 01, 2019	Aug. 02, 2019	May 03, 2019	Nov. 02, 2018	Aug. 03, 2018	May 04, 2018	Nov. 01, 2019	Nov. 02, 2018
Earnings Per Share, Basic and Diluted [Abstract]
Net loss	$ (3,606)	$ 3,014	$ 6,818	$ (3,294)	$ 5,285	$ 2,630	$ 6,226	$ 4,621
Basic weighted average common shares outstanding (shares)	32,371,000			32,211,000			32,333,000	32,182,000
Dilutive effect of stock awards	28,000			103,000			0	0
Diluted weighted average common shares outstanding (shares)	32,398,000			32,314,000			32,333,000	32,182,000
Basic (in USD per share)	$ 0.11			$ 0.10			$ (0.19)	$ (0.14)
Diluted (in USD per share)	$ 0.11			$ 0.10			$ (0.19)	$ (0.14)
Antidilutive securities excluded from computation of earnings per share, amount	653,235			484,743			763,163	714,530

Other Comprehensive (Loss) In_3

Other Comprehensive (Loss) Income (Details) - USD ($)	3 Months Ended						9 Months Ended
	Nov. 01, 2019	Aug. 02, 2019	May 03, 2019	Nov. 02, 2018	Aug. 03, 2018	May 04, 2018	Nov. 01, 2019	Nov. 02, 2018	Feb. 01, 2019	Feb. 02, 2018
Accumulated Other Comprehensive (Loss) Income, Net of Tax [Roll Forward]
Beginning balance: Accumulated other comprehensive loss (net of tax of $4,165, $3,660, $3,505 and $2,816 respectively)	$ (15,651,000)	$ (13,417,000)	$ (13,183,000)	$ (13,768,000)	$ (12,228,000)	$ (10,592,000)	$ (13,183,000)	$ (10,592,000)
Other comprehensive income (loss):
Foreign currency translation adjustments (net of tax expense (benefit) of $(613), $10, $47 and $854 respectively)	2,290,000	(2,234,000)	(234,000)	(39,000)	(1,540,000)	(1,636,000)	(178,000)	(3,215,000)
Ending balance: Accumulated other comprehensive loss (net of tax of $3,552, $3,670, $3,552 and $3,670 respectively)	(13,361,000)	$ (15,651,000)	$ (13,417,000)	(13,807,000)	$ (13,768,000)	$ (12,228,000)	(13,361,000)	(13,807,000)
Accumulated other comprehensive loss, tax	3,551,000			3,670,000			$ 3,551,000	$ 3,670,000	$ 4,165,000	$ 3,660,000
Foreign currency translations adjustment, tax	$ (614,000)			$ 10,000

Debt (Details)

Debt (Details) $ in Thousands	9 Months Ended
	Nov. 01, 2019USD ($)	Feb. 01, 2019USD ($)	Nov. 02, 2018USD ($)
Line of Credit Facility [Line Items]
Line of Credit, Current	$ 80,000	$ 0	$ 0
Long-term debt	$ 466,675	$ 490,538	$ 491,825
Debt Instrument, Interest Rate, Stated Percentage	5.29%	5.77%	5.49%
Long-term Line of Credit			$ 0
Less: Current maturities in Other current liabilities	$ 85,150	$ 5,150	5,150
Less: Unamortized debt issuance costs	1,919	2,935	3,274
Long-term debt, net	379,606	482,453	$ 483,401
Interest rate at the end of period			0.00%
Current ABL Facility
Line of Credit Facility [Line Items]
Long-term Line of Credit	$ 80,000	$ 0
Interest rate at the end of period	3.54%	0.00%
Current ABL Facility | Line of Credit
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 175,000	$ 175,000
Outstanding letters of credit	12,531	21,111
Available borrowing under line of credit facility	$ 82,469	153,889
Current ABL Facility | Secured debt
Line of Credit Facility [Line Items]
Line of credit facility, unused commitment fee percentage	0.25%
Line of credit facility, covenant terms, minimum percentage of loan cap amount	10.00%
Line of credit facility, covenant terms, minimum excess credit availability	$ 15,000
Line of credit facility, covenant terms, minimum fixed charge coverage ratio	1
Prior ABL Facility | Line of Credit
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity			$ 175,000
Outstanding letters of credit			22,621
Available borrowing under line of credit facility			152,379
Term Loan Facility | Secured debt
Line of Credit Facility [Line Items]
Secured Debt	$ 386,675	$ 490,538	$ 491,825
Minimum | Term Loan Facility
Line of Credit Facility [Line Items]
Interest rate floor	.01
LIBOR | Term Loan Facility | Secured debt
Line of Credit Facility [Line Items]
Spread on variable rate	3.25%
LIBOR | Minimum | Current ABL Facility | Secured debt
Line of Credit Facility [Line Items]
Spread on variable rate	1.25%
LIBOR | Maximum | Current ABL Facility | Secured debt
Line of Credit Facility [Line Items]
Spread on variable rate	1.75%
Base rate | Term Loan Facility | Secured debt
Line of Credit Facility [Line Items]
Spread on variable rate	2.25%
Base rate | Minimum | ABL Facilities | Secured debt
Line of Credit Facility [Line Items]
Spread on variable rate	0.50%
Base rate | Maximum | ABL Facilities | Secured debt
Line of Credit Facility [Line Items]
Spread on variable rate	1.00%

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended		9 Months Ended
		Nov. 01, 2019	Nov. 02, 2018	Nov. 01, 2019	Nov. 02, 2018	Feb. 01, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation		$ 2,329	$ 1,736	$ 6,632	$ 4,432
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number		421,000		421,000
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Exercisable		171,567		171,567
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation		$ 611	312	$ 1,642	694
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	[1]					176,000
Share-based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount		$ 4,600		$ 4,600
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition				2 years
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value		$ 18.15		$ 18.15		$ 21.93
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	[1]			265,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value				$ 15.73
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number	[1]	0		0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Exercise Price		$ 0		$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period	[1]			(20,000)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value				$ 19.09
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation		$ 1,531	1,237	$ 4,429	3,177
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number		764,000		764,000		594,000
Share-based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount		$ 8,800		$ 8,800
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition				1 year 10 months
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value		$ 18.57		$ 18.57		$ 21.96
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period				416,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value				$ 15.67
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number		(197,000)		(197,000)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Exercise Price		$ 22.11		$ 22.11
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period				(49,000)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value				$ 20.29
Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation		$ 187	$ 187	$ 561	$ 561
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number		171,000		171,000
Share-based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount		$ 1,000		$ 1,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition				1 year 5 months
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Number of Shares						257,000
Share-based Compensation Arrangement by Share-based Payment Award, Option, Nonvested, Weighted Average Exercise Price		$ 8.73		$ 8.73		$ 8.73
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value				$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross				0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number		(86,000)		(86,000)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Exercise Price		$ 8.73		$ 8.73
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value				$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested Options Forfeited, Number of Shares				0
[1]	NOTE 6. STOCK-BASED COMPENSATIONThe Company expenses the fair value of all stock awards over their respective vesting periods, ensuring that, the amount of cumulative compensation cost recognized at any date is at least equal to the portion of the grant-date fair value of the award that is vested at that date. The Company has elected to adjust compensation expense for an estimated forfeiture rate for those shares not expected to vest and to recognize compensation cost on a straight-line basis for awards that only have a service requirement with multiple vest dates.The Company has granted the following types of stock awards to employees at management levels and above:i.Time vesting stock awards ("Deferred Awards") are in the form of restricted stock units and only require each recipient to complete a service period for the award to be earned. Deferred Awards generally vest over three years. The fair value of Deferred Awards is based on the closing price of the Company's common stock on the grant date and is reduced for estimated forfeitures of those awards not expected to vest due to employee turnover.ii.Performance-based stock awards ("Performance Awards") are in the form of restricted stock units and have, in addition to a service requirement, performance criteria that must be achieved for the awards to be earned. For Performance Awards granted in Fiscal 2018 and after, the Target Shares earned can range from 50% to 200% once minimum thresholds have been reached, and depend on the achievement of Adjusted EBITDA and revenue performance measures for the cumulative three-fiscal year performance period beginning in the fiscal year of the grant date. The applicable percentage of the Target Shares, as determined by performance, vest after the completion of the applicable three year performance period, and unearned Target Shares are forfeited. The fair value of the Performance Awards granted in Fiscal 2018 and after are based on the closing price of the Company’s common stock on the grant date. Stock based compensation expense is recognized ratably over the related service period, reduced for estimated forfeitures of those awards not expected to vest due to employee turnover, and adjusted based on the Company's estimate of the percentage of the aggregate Target Shares expected to be earned. Based on performance to date, the Company is currently accruing for Performance Awards based on a 100% payout, which is reflected in the financial information below.iii.Stock option awards ("Option Awards") provide the recipient with the option to purchase a set number of shares at a stated exercise price over the term of the contract, which is ten years for all Option Awards currently outstanding. Options are granted with a strike price equal to the stock price on the date of grant and vest ratably over a four year period.The following table provides a summary of the Company's stock-based compensation expense, which is included in Selling and administrative expense in the Condensed Consolidated Statements of Operations: 13 Weeks Ended 39 Weeks Ended(in thousands) November 1, 2019 November 2, 2018 November 1, 2019 November 2, 2018Deferred Awards $1,531 $1,237 $4,429 $3,177Performance Awards 611 312 1,642 694Option Awards 187 187 561 561Total stock-based compensation expense$2,329 $1,736 $6,632 $4,432The following table provides a summary of the Deferred Awards activity for Year-to-Date 2019: Deferred Awards(in thousands, except per share amounts) Number of Shares Weighted Average Grant Date Fair Value per ShareUnvested as of February 1, 2019 594 $21.96Granted 416 15.67Vested (197) 22.11Forfeited or expired (49) 20.29Unvested as of November 1, 2019 764 18.57Total unrecognized stock-based compensation expense related to unvested Deferred Awards was approximately $8.8 million as of November 1, 2019, which is expected to be recognized ratably over a weighted average period of 1.8 years. Deferred Awards granted to employees during Fiscal 2019 vest ratably over a period of three years.The following table provides a summary of the Performance Awards activity for Year-to-Date 2019: Performance Awards(in thousands, except per share amounts) Number of Shares Weighted Average Grant Date Fair Value per ShareUnvested as of February 1, 2019 176 $21.93Granted 265 15.73Vested — —Forfeited or expired (20) 19.09Unvested as of November 1, 2019 421 18.15 Total unrecognized stock-based compensation expense related to unvested Performance Awards was approximately $4.6 million as of November 1, 2019, which is expected to be recognized ratably over a weighted average period of 2.0 years. Performance Awards granted to employees during Fiscal 2019 vest, if earned, after completion of the applicable three-year performance period.The following table provides a summary of the Options Award activity for Year-to-Date 2019: Option Awards(in thousands, except per share amounts) Number of Shares Weighted Average Grant Date Fair Value per ShareUnvested as of February 1, 2019 257 $8.73Granted — —Vested (86) 8.73Forfeited or expired — —Unvested as of November 1, 2019 171 8.73Total unrecognized stock-based compensation expense related to unvested Option Awards was approximately $1.0 million as of November 1, 2019, which is expected to be recognized ratably over a weighted average period of 1.4 years. The Option Awards have a life of ten years and vest ratably over the first four years. The fair value of each Option Award was estimated on the grant date using the Black-Scholes option pricing model. As of November 1, 2019, 171,567 shares related to Option Awards were exercisable. No options have been exercised as of November 1, 2019.

Fair Value of Financial Asset_3

Fair Value of Financial Assets and Liabilities (Details) - USD ($) $ in Thousands	Nov. 01, 2019	Feb. 01, 2019	Nov. 02, 2018
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Restricted cash	$ 1,830	$ 1,948	$ 2,069
Long-term debt, including short-term portion	466,675	490,538	491,825
Carrying Amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, including short-term portion	386,675	490,538	491,825
Fair Value | Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Restricted cash	1,800	1,900	2,100
Fair Value | Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, including short-term portion	$ 372,175	$ 460,493	$ 475,226

Income Taxes (Details)

Income Taxes (Details)	3 Months Ended		9 Months Ended
	Nov. 01, 2019	Nov. 02, 2018	Nov. 01, 2019	Nov. 02, 2018
Income Tax Examination [Line Items]
Effective Income Tax Rate Reconciliation, Percent	27.20%	51.90%	581.60%	68.50%

Related Party - Narrative and R

Related Party - Narrative and Related Party Costs (Details) - Sears Holdings Corporation $ in Thousands	3 Months Ended		9 Months Ended
	Nov. 01, 2019USD ($)	Nov. 02, 2018USD ($)	Nov. 01, 2019USD ($)	Nov. 02, 2018USD ($)	Feb. 01, 2019USD ($)
Related Party Transaction
Number of Lands’ End Shops at Sears at period end	36	125	36	125
Rent CAM, And occupancy costs
Related Party Transaction
Related party expenses	$ 907	$ 3,483	$ 2,990	$ 12,004
Retail services, store labor
Related Party Transaction
Related party expenses	779	3,231	2,637	11,084
Financial services and payment processing
Related Party Transaction
Related party expenses	106	350	249	1,191
Supply chain costs
Related Party Transaction
Related party expenses	5	126	93	362
Costs related to Lands' End Shops at Sears
Related Party Transaction
Related party expenses	1,797	7,190	5,969	24,641
Accounts receivable, net
Related Party Transaction
Accounts receivable, net, due from related party	$ 1,200	1,000	$ 1,200	$ 1,000	$ 0
Other Expense [Member]
Related Party Transaction
Indemnification Reserve Expense		$ 2,600

Related Party - Details of Gene

Related Party - Details of General Corporate Services (Details) - Sears Holdings Corporation - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Nov. 01, 2019	Nov. 02, 2018	Nov. 01, 2019	Nov. 02, 2018
Sourcing
Related Party Transaction
Related party expenses	$ 3,192	$ 2,830	$ 6,173	$ 6,144
Shop Your Way
Related Party Transaction
Related party expenses	25	251	79	633
Shared services
Related Party Transaction
Related party expenses	48	48	143	143
Costs related general corporate services
Related Party Transaction
Related party expenses	$ 3,265	$ 3,129	$ 6,395	$ 6,920

Related Party - Details of Use

Related Party - Details of Use of Intellectual Property or Services (Details) - Sears Holdings Corporation - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Nov. 01, 2019	Nov. 02, 2018	Nov. 01, 2019	Nov. 02, 2018
Lands' End business outfitters revenue
Related Party Transaction
Related party revenue, net	$ 1	$ 216	$ 4	$ 834
Credit card revenue
Related Party Transaction
Related party revenue, net	92	184	248	506
Royalty income
Related Party Transaction
Related party revenue, net	30	43	131	156
Gift card (expense)
Related Party Transaction
Related party transaction	(3)	(4)	(8)	(12)
Revenue and costs for the use of intellectual property or services
Related Party Transaction
Related party revenue, net	$ 120	$ 439	$ 375	$ 1,484

Segment Reporting (Details)

Segment Reporting (Details) - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
	Nov. 01, 2019	Aug. 02, 2019	May 03, 2019	Nov. 02, 2018	Aug. 03, 2018	May 04, 2018	Nov. 01, 2019	Nov. 02, 2018	Feb. 01, 2019
Summary of Segment Data
Net revenue	$ 340,023			$ 341,570			$ 900,723	$ 949,340
Depreciation, Depletion and Amortization	8,076			7,361			23,101	20,420
Operating income (loss)	10,907			8,485			5,611	11,886
Interest Expense	6,121			7,303			20,190	21,216
Other (income) expense, net	(166)			1,866			(1,640)	5,317
Income tax benefit	1,346			(3,978)			(6,713)	(10,026)
NET LOSS	3,606	$ (3,014)	$ (6,818)	3,294	$ (5,285)	$ (2,630)	(6,226)	(4,621)
Assets	1,161,842			1,148,718			1,161,842	1,148,718	$ 1,110,911
Capital expenditures							28,487	33,160
eCommerce [Member]
Summary of Segment Data
Net revenue	242,328			231,517			669,880	634,082
Business Outfitters Revenue [Member]
Summary of Segment Data
Net revenue	83,342			82,261			191,877	229,671
Retail [Member]
Summary of Segment Data
Net revenue	$ 14,353			$ 27,792			$ 38,966	$ 85,587

Revenue Revenue (Details)

Revenue Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Nov. 01, 2019	Nov. 02, 2018	Nov. 01, 2019	Nov. 02, 2018	Aug. 02, 2019	Feb. 01, 2019	Aug. 03, 2018	Feb. 02, 2018
Deferred Revenue Arrangement [Line Items]
Deferred Revenue	$ 15,178	$ 22,117	$ 15,178	$ 22,117	$ 9,411	$ 9,051	$ 8,796	$ 12,993
Deferred Revenue, Period Increase (Decrease)	(9,411)	(8,796)	(9,051)	(12,993)
Increase (Decrease) in Contract with Customer, Liability	15,178	22,117	15,178	22,117
Other Current Liabilities [Member]
Deferred Revenue Arrangement [Line Items]
Gift card liability	20,704	15,975	20,704	15,975	$ 20,443	18,191	$ 16,626	$ 19,272
Refund liability	$ 22,900	$ 23,700	$ 22,900	$ 23,700		$ 22,200

Revenue Revenue - Disaggregated

Revenue Revenue - Disaggregated Net revenue by Geographic Area (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Nov. 01, 2019	Nov. 02, 2018	Nov. 01, 2019	Nov. 02, 2018
Disaggregation of Revenue [Line Items]
Net revenue	$ 340,023	$ 341,570	$ 900,723	$ 949,340
United States
Disaggregation of Revenue [Line Items]
Net revenue	297,166	295,070	768,609	812,746
Europe
Disaggregation of Revenue [Line Items]
Net revenue	28,344	31,190	87,870	89,287
Asia
Disaggregation of Revenue [Line Items]
Net revenue	9,633	10,273	33,271	35,033
Other Geographical Location [Member]
Disaggregation of Revenue [Line Items]
Net revenue	$ 4,880	$ 5,037	$ 10,973	$ 12,274

Revenue Revenue - Activity of G

Revenue Revenue - Activity of Gift Card Liability Balance (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Nov. 01, 2019	Nov. 02, 2018	Nov. 01, 2019	Nov. 02, 2018
Gift cards sold
Deferred Revenue Arrangement [Line Items]
Gift cards sold	$ 17,473	$ 14,790	$ 46,497	$ 40,143
Gift cards redeemed
Deferred Revenue Arrangement [Line Items]
Revenue recognized	(17,041)	(15,258)	(43,121)	(41,605)
Gift card breakage
Deferred Revenue Arrangement [Line Items]
Revenue recognized	(171)	(183)	(863)	(1,835)
Other Current Liabilities [Member]
Deferred Revenue Arrangement [Line Items]
Gift card liability at beginning of period	20,443	16,626	18,191	19,272
Gift card liability at beginning of period	$ 20,704	$ 15,975	$ 20,704	$ 15,975

Leases (Details)

Leases (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Nov. 01, 2019	Nov. 01, 2019	Feb. 02, 2019	Feb. 01, 2019	Nov. 02, 2018	Feb. 02, 2018
Lease Expenses [Line Items]
Operating Leases, Future Minimum Payments Due	$ 48,543	$ 48,543		$ 39,319
Other Operating Activities, Cash Flow Statement		7,783
Operating Lease, Right-of-Use Asset	31,380	$ 31,380	$ 27,494	$ 0	$ 0	$ 0
Operating Lease, Liability, Current	700
Operating Lease, Liability, Noncurrent	$ 11,300

Leases Balance Sheet Detail (De

Leases Balance Sheet Detail (Details) - USD ($) $ in Thousands	3 Months Ended
	Nov. 01, 2019	Feb. 02, 2019	Feb. 01, 2019	Nov. 02, 2018
Lessee, Lease, Description [Line Items]
Increase/Decrease in Right-of-Use Asset	$ 9,900
Operating Lease, Liability, Current	6,344	$ 9,892	$ 0
Operating Lease, Liability, Noncurrent	$ 30,971	$ 21,700	$ 0	$ 0
Finance Lease, Weighted Average Remaining Lease Term	7 years 8 months 19 days
Lessee, Operating Lease, Discount Rate	6.47%

Leases Lease Maturities (Detail

Leases Lease Maturities (Details) - USD ($) $ in Thousands	Nov. 01, 2019	Feb. 01, 2019
Operating Lease Maturities [Line Items]
Lessee, Operating Lease, Liability, Payments, Due Next Twelve Months	$ 2,847	$ 10,851
Lessee, Operating Lease, Liability, Payments, Due Year Two	7,422	6,338
Lessee, Operating Lease, Liability, Payments, Due Year Three	6,237	4,873
Lessee, Operating Lease, Liability, Payments, Due Year Four	5,499	3,828
Lessee, Operating Lease, Liability, Payments, Due Year Five	4,732	2,839
Lessee, Operating Lease, Liability, Payments, Due after Year Five	21,806	10,590
Operating Lease Imputed Interest	11,228
Operating Leases, Future Minimum Payments Due	48,543	$ 39,319
Operating Lease, Liability	$ 37,315

Leases Lease Expense (Details)

Leases Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Nov. 01, 2019	Nov. 01, 2019
Lease Expenses [Line Items]
Operating Leases, Rent Expense, Minimum Rentals	$ 2,380	$ 6,780
Operating Leases, Rent Expense, Contingent Rentals	432	1,228
Operating Lease, Expense	$ 2,812	$ 8,008