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Revenues
6 Months Ended
Jul. 29, 2023
Revenue from Contract with Customer [Abstract]  
Revenues Revenues
The Company is a retailer of medium to better priced casual apparel, footwear, and accessories for fashion conscious young men and women. The Company operates its business as one reportable segment. The Company sells its merchandise through its retail stores and e-Commerce platform. The Company had 440 stores located in 42 states throughout the United States as of July 29, 2023 and 441 stores in 42 states as of July 30, 2022. During the twenty-six week period ended July 29, 2023, the Company opened 2 new stores, substantially remodeled 10 stores, and closed 3 stores, which includes no new stores, 6 substantially remodeled stores, and no closed stores for the second quarter. During the twenty-six week period ended July 30, 2022, the Company opened 2 new stores, substantially remodeled 13 stores, and closed 1 store, which includes 2 new stores, 7 substantially remodeled stores, and no closed stores for the second quarter.

For the thirteen week periods ended July 29, 2023 and July 30, 2022, online revenues accounted for 14.9% and 15.3%, respectively, of the Company's net sales. For the twenty-six week periods ended July 29, 2023 and July 30, 2022, online revenues accounted for 16.5% and 16.5%, respectively. No sales to an individual customer or country, other than the United States, accounted for more than 10% of net sales.

The following is information regarding the Company’s major product lines, stated as a percentage of the Company’s net sales:

 Thirteen Weeks EndedTwenty-Six Weeks Ended
Merchandise GroupJuly 29,
2023
July 30,
2022
July 29,
2023
July 30,
2022
Denims33.0 %31.9 %37.3 %36.0 %
Tops (including sweaters)30.1 30.6 28.6 29.2 
Accessories11.7 11.0 11.2 9.9 
Sportswear/Fashions12.8 13.9 10.3 10.6 
Footwear7.5 8.3 7.8 10.2 
Casual bottoms1.1 0.9 1.2 0.9 
Outerwear0.4 0.3 0.7 0.5 
Youth3.4 3.1 2.9 2.7 
Total100.0 %100.0 %100.0 %100.0 %

Effective July 1, 2022, the Company entered into a five year agreement (the "Agreement") with Bread Financial and Comenity Bank (collectively the "Bank"), to provide guests with private label credit cards ("PLCC"). Each PLCC bears the Buckle brand logo and can only be used at the Company's retail locations and eCommerce platform. The Bank is the sole owner of the accounts issued under the PLCC program and bears full risk associated with guest non-payment.
As part of the Agreement, the Company receives a percentage of PLCC sales from the Bank, along with other incentive payments upon the achievement of certain performance targets. All amounts received from the Bank under the Agreement are recorded in net sales in the condensed consolidated statements of income.