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SEGMENT INFORMATION
 9 Months Ended
Nov. 02, 2024
Segment Reporting [Abstract]  
SEGMENT INFORMATION SEGMENT INFORMATION
In accordance with FASB ASC 280—Segment Reporting, the Company reports segment data based on geography: The Children’s Place U.S. and The Children’s Place International. Each segment includes an e-commerce business located at www.childrensplace.com and www.gymboree.com. Included in The Children’s Place U.S. segment are the Company’s U.S. and Puerto Rico-based stores and revenue from the Company’s U.S.-based wholesale business. Included in The Children’s Place International segment are the Company’s Canadian-based stores, revenue from the Company’s Canadian-based wholesale business, and revenue from international franchisees. The Company measures its segment profitability based on operating income, defined as income before interest and taxes. Net sales and direct costs are recorded by each segment. Certain inventory procurement functions, such as production and design, as well as corporate overhead, including executive management, finance, real estate, human resources, legal, and information technology services, are managed by The Children’s Place U.S. segment. Expenses related to these functions, including depreciation and amortization, are allocated to The Children’s Place International segment based primarily on net sales. The assets related to these functions are not allocated. The Company periodically reviews these allocations and adjusts them based upon changes in business circumstances. Net sales to external customers are derived from merchandise sales, and the Company has one U.S. wholesale customer that individually accounted for more than 10% of its net sales, amounting to $57.3 million and $118.3 million for the Third Quarter 2024 and Year-To-Date 2024, respectively, and accounts for a majority of the Company’s accounts receivable, amounting to $45.1 million as of November 2, 2024. As of November 2, 2024, The Children’s Place U.S. had 449 stores and The Children’s Place International had 61 stores. As of October 28, 2023, The Children’s Place U.S. had 520 stores and The Children’s Place International had 71 stores.
The following table provides segment level financial information:
 Thirteen Weeks EndedThirty-nine Weeks Ended
 November 2,
2024		October 28,
2023		November 2,
2024		October 28,
2023
(in thousands)
Net sales:  
The Children’s Place U.S.$356,163 $441,865 $894,744$1,048,568
The Children’s Place International (1)
34,010 38,369 82,96298,906
Total net sales$390,173 $480,234 $977,706$1,147,474
Operating income (loss):  
The Children’s Place U.S.$28,120 $38,551 $(15,531)$(26,216)
The Children’s Place International (1)
1,138 6,416 (4,975)4,174
Total operating income (loss)$29,258 $44,967 $(20,506)$(22,042)
Operating income (loss) as a percentage of net sales:  
The Children’s Place U.S.7.9%8.7%(1.7%)(2.5)%
The Children’s Place International (1)
3.3%16.7%(6.0%)4.2%
Total operating income (loss) as a percentage of net sales7.5%9.4%(2.1%)(1.9)%
Depreciation and amortization:  
The Children’s Place U.S.$8,613 $10,868 $27,102$32,852
The Children’s Place International653 864 3,3042,682
Total depreciation and amortization$9,266 $11,732 $30,406$35,534
Capital expenditures:  
The Children’s Place U.S.$2,949 $6,217 $15,347$24,359
The Children’s Place International497 — 57710
Total capital expenditures$3,446 $6,217 $15,924$24,369
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(1)The Company’s foreign subsidiaries, primarily in Canada, have operating results based in foreign currencies and are thus subject to the fluctuations of the corresponding translation rates into U.S. dollars.