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Nature of Business and Basis of Presentation | 9 Months Ended
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Nov. 01, 2025
Accounting Policies [Abstract] |
Nature of Business and Basis of Presentation | 1. Nature of Business and Basis of Presentation Nature of Business—Zumiez Inc., including its wholly owned subsidiaries, (the “Company,” “we,” “us,” “its” and “our”) is a leading specialty retailer of apparel, footwear, accessories and hardgoods for young men and women who want to express their individuality through the fashion, music, art and culture of action sports, streetwear, and other unique lifestyles. We operate under the names Zumiez, Blue Tomato and Fast Times. We operate ecommerce websites at zumiez.com, zumiez.ca, blue-tomato.com and fasttimes.com.au. At November 1, 2025, we operated 728 stores; 569 in the United States (“U.S.”), 85 in Europe, 46 in Canada, and 28 in Australia. Fiscal Year—We use a fiscal calendar widely used by the retail industry that results in a fiscal year consisting of a 52- or 53-week period ending on the Saturday closest to January 31. Each fiscal year consists of four 13-week quarters, with an extra week added to the fourth quarter every five or six years. The three months ended November 1, 2025 and November 2, 2024 were 13-week periods. The nine months ended November 1, 2025 and November 2, 2024 were 39-week periods. Basis of Presentation—The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (“U.S. GAAP”) for interim financial information and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial reporting. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited condensed consolidated financial statements include the accounts of Zumiez Inc. and its wholly-owned subsidiaries. All significant intercompany transactions and balances are eliminated in consolidation. In our opinion, the unaudited condensed consolidated financial statements contain all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of the condensed consolidated balance sheets, operating results and cash flows for the periods presented. The financial data at February 1, 2025 is derived from audited consolidated financial statements, which are included in our Annual Report on Form 10-K for the year ended February 1, 2025, and should be read in conjunction with the audited consolidated financial statements and notes thereto. Interim results are not necessarily indicative of results for the full fiscal year due to seasonality and other factors. Use of Estimates—The preparation of financial statements in conformity with U.S. GAAP requires estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements as well as the reported amounts of revenues and expenses during the reporting period. These estimates can also affect supplemental information disclosed by us, including information about contingencies, risk and financial condition. Actual results could differ from these estimates and assumptions. Restricted Cash—Cash and cash equivalents that are restricted as to withdrawal or use under the terms of certain contractual agreements are recorded as restricted cash in other current assets and other long-term assets on our condensed consolidated balance sheets. The following table provides a reconciliation of cash, cash equivalents, and restricted cash reported within the condensed consolidated balance sheets that sum to the total of the same such amounts shown in the condensed consolidated statement of cash flows (in thousands):
|  | November 1, 2025 |  | February 1, 2025
Cash and cash equivalents |  | $ | 80,140 |  | $ | 112,668
Restricted cash included in other current assets and other long-term assets |  |  | 5,886 |  |  | 8,861
Total cash, cash equivalents, and restricted cash as shown in the statement of cash flows |  | $ | 86,026 |  | $ | 121,529
As of November 1, 2025, all restricted cash were included in other long-term assets amounted to $5.9 million. As of February 1, 2025, restricted cash in other current assets and other long-term assets amounted to $3.6 million and $5.3 million, respectively. Restricted cash represents amounts held as insurance collateral and collateral for bank guarantees on certain store operating leases. Recent Accounting Standards—We review recent account pronouncements on a quarterly basis and have excluded discussion of those that are not applicable and those that we determined did not have, or are not expected to have, a material impact on the condensed consolidated financial statements. In November 2024, the FASB issued Accounting Standards Update ("ASU") 2024-03, Comprehensive Income (Topic 220): Disaggregation of Income Statement Expenses, which requires additional disclosure of the nature of expenses included in the income statement in response to longstanding requests from investors for more information about an entity’s expenses. The new standard requires disclosures about specific types of expenses included in the expense captions presented on the face of the income statement as well as disclosures about selling expenses. In January 2025, FASB issued ASU 2025-01, which revises the effective date of ASU 2024-03 to clarify that all public business entities are required to adopt the guidance in annual reporting periods beginning after December 15, 2026, and interim periods within annual reporting periods beginning after December 15, 2027. Early adoption of ASU 2024-03 is permitted. The Company is currently evaluating the effect that the new ASU will have on its disclosures. In December 2023, the FASB issued ASU No. 2023-09, Improvements to Income Tax Disclosures (Topic 740). The ASU requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as additional information on income taxes paid. The ASU is effective on a prospective basis for annual periods beginning after December 15, 2024. Early adoption is also permitted for annual financial statements that have not yet been issued or made available for issuance. This ASU will result in the required additional disclosures being included in our consolidated financial statements, once adopted. The Company will adopt ASU 2023-09 and include relevant disclosures in our annual report on Form 10-K for the fiscal year 2025. In September 2025, the FASB issued ASU 2025-06, Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software, to modernize the capitalization guidance for internal-use software development costs by removing all references to software project development stages and provide further guidance on when an entity is required to start capitalizing eligible costs. This ASU is effective for annual periods beginning after December 15, 2027, and interim periods within those annual reporting periods. The Company is currently evaluating the impact of adopting this ASU on its consolidated financial statements and disclosures. Recent Tax Legislation—On July 4, 2025, the One Big Beautiful Bill Act (the “Act”) was enacted in the United States. The Act makes permanent certain provisions of the Tax Cuts and Jobs Act, including 100% bonus depreciation, immediate expensing of domestic research costs, and modifies the international tax framework. The legislation contains multiple effective dates, with some provisions effective in 2025, and others phased in through 2027. The Company has evaluated the effects of the Act on its income tax provision. While enactment did not have a material impact on our annual effective tax rate, we expect our current and future U.S. cash tax liabilities to decrease. The ultimate impact may differ from our current estimates due to changes in the results of our operations, the issuance of regulatory guidance, or additional legislative changes.

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