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REVENUES

12 Months Ended

Feb. 03, 2024

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 operated 444 stores located in 42 states throughout the United States as of February 3, 2024.

During fiscal years 2023, 2022, and 2021, online revenues accounted for 16.4%, 17.1%, and 17.1%, respectively, of the Company's net sales. No sales to an individual customer or country, other than the United States, accounted for more than 10.0% of net sales.

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

			Fiscal Years Ended
Merchandise Group			February 3, 2024						January 28, 2023						January 29, 2022
Denims			40.9		%				39.3		%				39.6		%
Tops (including sweaters)			29.3						29.7						30.2
Accessories			10.8						10.0						9.3
Footwear			6.7						9.2						9.7
Sportswear/Fashions			5.4						5.5						5.9
Outerwear			2.2						2.1						1.9
Casual bottoms			1.3						1.1						0.9
Youth			3.4						3.1						2.5
Total			100.0		%				100.0		%				100.0		%

Effective July 1, 2022, the Company entered into a new 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 consolidated statements of income.

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- Definition

The entire disclosure for the nature of an entity's business, major products or services, principal markets including location, and the relative importance of its operations in each business and the basis for the determination, including but not limited to, assets, revenues, or earnings. For an entity that has not commenced principal operations, disclosures about the risks and uncertainties related to the activities in which the entity is currently engaged and an understanding of what those activities are being directed toward.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 275
-Publisher FASB
-URI https://asc.fasb.org//275/tableOfContent

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-SubTopic 10
-Topic 275
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482861/275-10-50-1

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- References

No definition available.

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