XML 44 R53.htm IDEA: XBRL DOCUMENT v2.4.1.9
Income Taxes - Schedules (Details) (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Jan. 31, 2015
Feb. 01, 2014
Current:    
Federal $ 251us-gaap_CurrentFederalTaxExpenseBenefit $ 323us-gaap_CurrentFederalTaxExpenseBenefit
State and local 296us-gaap_CurrentStateAndLocalTaxExpenseBenefit 578us-gaap_CurrentStateAndLocalTaxExpenseBenefit
Foreign 0us-gaap_CurrentForeignTaxExpenseBenefit 0us-gaap_CurrentForeignTaxExpenseBenefit
Total current 547us-gaap_CurrentIncomeTaxExpenseBenefit 901us-gaap_CurrentIncomeTaxExpenseBenefit
Deferred:    
Federal 1,066us-gaap_DeferredFederalIncomeTaxExpenseBenefit (4,433)us-gaap_DeferredFederalIncomeTaxExpenseBenefit
State and local 188us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit (587)us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit
State and local (144)us-gaap_DeferredForeignIncomeTaxExpenseBenefit (766)us-gaap_DeferredForeignIncomeTaxExpenseBenefit
Total deferred 1,110us-gaap_DeferredOtherTaxExpenseBenefit (5,786)us-gaap_DeferredOtherTaxExpenseBenefit
Income tax provision (benefit) 1,657perf_IncomeTaxExpenseBenefitContinuingOperationsBeforeValuationAllowanceAdjustment (4,885)perf_IncomeTaxExpenseBenefitContinuingOperationsBeforeValuationAllowanceAdjustment
Valuation allowance adjustment (1,110)perf_ValuationAllowanceOtherAdjustmentDuringPeriod 5,786perf_ValuationAllowanceOtherAdjustmentDuringPeriod
Income tax provision 547us-gaap_IncomeTaxExpenseBenefit 901us-gaap_IncomeTaxExpenseBenefit
Reconciliation of the statutory federal income tax rate to pretax income    
Provision (benefit) at Federal statutory rates 1,118us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate (4,047)us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate
Permanent adjustments 47perf_IncomeTaxReconciliationPermanentAdjustments 24perf_IncomeTaxReconciliationPermanentAdjustments
State tax, net of Federal 415us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes (97)us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes
Net tax benefit adjustment 0perf_IncomeTaxReconciliationNetTaxBenefitAdjustment (765)perf_IncomeTaxReconciliationNetTaxBenefitAdjustment
Tax authority adjustment   5,786us-gaap_IncomeTaxReconciliationTaxSettlements
Change in valuation allowance (1,111)us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance  
Other 3us-gaap_IncomeTaxReconciliationOtherAdjustments 0us-gaap_IncomeTaxReconciliationOtherAdjustments
Assets:    
Net operating loss and tax credit carryforwards 7,142perf_DeferredTaxAssetsOperatingLossAndTaxCreditCarryforwards 11,991perf_DeferredTaxAssetsOperatingLossAndTaxCreditCarryforwards
Puerto Rico and U.S. Virgin Islands net operating loss carryforwards 3,129perf_DeferredTaxAssetsPuertoRicoOperatingLossCarryforward 2,986perf_DeferredTaxAssetsPuertoRicoOperatingLossCarryforward
Inventories 7,862us-gaap_DeferredTaxAssetsInventory 7,280us-gaap_DeferredTaxAssetsInventory
Property and equipment 8,810us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment 10,803us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment
Accounts receivable allowances 295us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts 371us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts
Goodwill and intangibles 194us-gaap_DeferredTaxAssetsGoodwillAndIntangibleAssets 415us-gaap_DeferredTaxAssetsGoodwillAndIntangibleAssets
Accrued interest 8,744perf_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedInterest 6,950perf_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedInterest
Deferred rent 3,481us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsDeferredRent 3,287us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsDeferredRent
Accrued expenses 3,382us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities 2,897us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities
Share-based compensation 2,933us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost 2,726us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost
Other 2,566us-gaap_DeferredTaxAssetsOther 1,442us-gaap_DeferredTaxAssetsOther
Total deferred tax assets 48,538us-gaap_DeferredTaxAssetsGross 51,148us-gaap_DeferredTaxAssetsGross
Valuation allowance (45,749)us-gaap_DeferredTaxAssetsValuationAllowance (46,860)us-gaap_DeferredTaxAssetsValuationAllowance
Net deferred tax assets 2,789us-gaap_DeferredTaxAssetsNet 4,288us-gaap_DeferredTaxAssetsNet
Liabilities:    
Tradename (2,789)us-gaap_DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsIntangibleAssets (4,288)us-gaap_DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsIntangibleAssets
Total deferred tax liabilities, net 3,400us-gaap_DeferredIncomeTaxLiabilities 3,400us-gaap_DeferredIncomeTaxLiabilities
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued [Abstract]    
Unrecognized tax benefits 1,079us-gaap_UnrecognizedTaxBenefits 1,007us-gaap_UnrecognizedTaxBenefits
Portion if recognized would reduce tax expense and effective rate 1,079us-gaap_UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate 1,007us-gaap_UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate
Accrued interest on unrecognized tax benefits 647us-gaap_UnrecognizedTaxBenefitsInterestOnIncomeTaxesAccrued 406us-gaap_UnrecognizedTaxBenefitsInterestOnIncomeTaxesAccrued
Accrued penalties on unrecognized tax benefits 244us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAccrued 218us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAccrued
Reconciliation of beginning and ending unrecognized tax benefits [Roll Forward]    
Balance at beginning of year 1,007us-gaap_UnrecognizedTaxBenefits 714us-gaap_UnrecognizedTaxBenefits
Additions for tax positions of the current year 71us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions 130us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions
Additions for tax positions of prior years 30us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions 163us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions
Balance at end of year 1,079us-gaap_UnrecognizedTaxBenefits 1,007us-gaap_UnrecognizedTaxBenefits
Tradenames    
Liabilities:    
Tradename $ (3,400)us-gaap_DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsIntangibleAssets
/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis
= us-gaap_TradeNamesMember
$ (3,400)us-gaap_DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsIntangibleAssets
/ us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis
= us-gaap_TradeNamesMember