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Nature of Business and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Feb. 01, 2014

Principles of Consolidation and Financial Reporting Period

The Company’s fiscal year is the 52- or 53-week period ending on the Saturday closest to January 31st. Fiscal year-end dates for all periods presented or discussed herein are as follows:



Fiscal Year	Year-End Date	# of Weeks
2013	February 1, 2014	52
2012	February 2, 2013	53
2011	January 28, 2012	52

Schedule of Estimated Useful Life of Property and Equipment

All property and equipment are stated at cost. Depreciation is recognized on a straight-line basis over the following estimated useful lives:



Property Category		Depreciation Term
Buildings		39 years
Building improvements		Lesser of remaining estimated useful life of the building or estimated useful life of the improvement
Leasehold improvements		Lesser of remaining lease term (at inception, generally 10 years) or estimated useful life of the improvement
Furniture, fixtures and equipment		Generally 5 years (ranging from 3 to 15 years), depending on the nature of the asset

Schedule of Sales Return Accrual Activity

Sales return accrual activity for each of the three fiscal years in the period ended February 1, 2014, is as follows:



	Fiscal Year Ended
	February 1, 2014			February 2, 2013			January 28, 2012
	(In thousands)
Beginning balance	$	360		$	347		$	389
Provisions	15,485			14,945			14,410
Usage	(15,406		)	(14,932		)	(14,452		)
Ending balance	$	439		$	360		$	347

Schedule of Non-Cash and Stock-Based Compensation

The Company recorded non-cash, stock-based compensation in the consolidated statement of operations for fiscal 2013, 2012 and 2011 as follows:



	Fiscal Year Ended
	February 1, 2014		February 2, 2013		January 28, 2012
	(In thousands)
Stock-based compensation expense included in cost of goods sold	$	635	$	666	$	992
Stock-based compensation expense included in selling, general and administrative expenses	2,008		2,170		2,184
Total stock-based compensation expense	$	2,643	$	2,836	$	3,176

Schedule of Anti-Dilutive Options and Non-Vested Shares Excluded from Diluted Earnings Per Share Calculations

Anti-dilutive options and nonvested shares excluded from the diluted earnings per share calculations were as follows:



	Fiscal Year Ended
	February 1, 2014	February 2, 2013	January 28, 2012
Anti-dilutive options and nonvested shares	6,558,028	2,443,976	2,745,350

Schedule of Vendor and Merchandise Concentrations

The merchandise assortment for the Company as a percentage of net sales was as follows:



	Fiscal Year Ended
	February 1, 2014		February 2, 2013		January 28, 2012
Men’s Apparel	46	%	48	%	49	%
Women’s Apparel	39	%	37	%	37	%
Accessories and Footwear	15	%	15	%	14	%
Total	100	%	100	%	100	%

- Definition

Tabular disclosure of components of a stock option or other award plan under which equity-based compensation is awarded to employees, typically comprised of the amount of unearned compensation (deferred compensation cost), compensation expense, and changes in the quantity and fair value of the shares (or other type of equity) granted, exercised, forfeited, and issued and outstanding pertaining to that plan. Disclosure may also include nature and general terms of such arrangements that existed during the period and potential effects of those arrangements on shareholders, effect of compensation cost arising from equity-based payment arrangements on the income statement, method of estimating the fair value of the goods or services received, or the fair value of the equity instruments granted, during the period, cash flow effects resulting from equity-based payment arrangements and, for registrants that accelerate vesting of out of the money share options, reasons for the decision to accelerate.

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