SCHEDULE II Valuation and Qualifying Accounts

12 Months Ended

Jan. 28, 2023

SCHEDULE II Valuation and Qualifying Accounts

SCHEDULE II Valuation and Qualifying Accounts

SCHEDULE II

Oxford Industries, Inc.

Valuation and Qualifying Accounts

Column A	Column B		Column C					Column D			Column E
			Additions		Charged
	Balance at		Charged to		to Other			Deductions			Balance at
	Beginning		Costs and		Accounts–			–			End of
Description	of Period		Expenses		Describe			Describe			Period
	(In thousands)
Fiscal 2022
Deducted from asset accounts:
Accounts receivable reserves (1)	$	3,412	$	2,868	$	541	(3)	$	(2,789)	(4)	$	4,032
Provision for credit losses (2)	$	1,311	$	(262)	$	200	(3)	$	(19)	(5)	$	1,230
Fiscal 2021
Deducted from asset accounts:
Accounts receivable reserves (1)	$	6,418	$	(1,140)	$	—		$	(1,866)	(4)	$	3,412
Provision for credit losses (2)	$	2,580	$	(1,190)	$	—		$	(79)	(5)	$	1,311
Fiscal 2020
Deducted from asset accounts:
Accounts receivable reserves (1)	$	8,766	$	5,629	$	—		$	(7,977)	(4)	$	6,418
Provision for credit losses (2)	$	555	$	4,052	$	—		$	(2,027)	(5)	$	2,580

(1) Accounts receivable reserves includes estimated reserves for allowances, returns and discounts related to our wholesale operations as discussed in our significant accounting policy disclosure for "Revenue Recognition and Receivables" in Note 1 of our consolidated financial statements.

(2) Provision for credit losses consists of amounts reserved for our estimate of a wholesale customer’s inability to meet its financial obligations as discussed in our significant accounting policy disclosure for "Revenue Recognition and Receivables" in Note 1 of our consolidated financial statements.

(3) Addition due to the acquisition of Johnny Was in September 2022.

(4) Principally consists of amounts written off related to customer allowances, returns and discounts.

(5) Principally consists of accounts written off as uncollectible.