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Summary of Significant Accounting Policies (Policies)

12 Months Ended

Jan. 31, 2016

Summary of Significant Accounting Policies [Abstract]

Principles of Consolidation

Principles of Consolidation

The accompanying consolidated financial statements include the accounts of the parent, Duluth Holdings Inc., and its wholly-owned subsidiary, Duluth Trading Company, LLC. The Company also consolidates Schlecht Retail Ventures LLC (“SRV”) as a variable interest entity (see Note 5 “Variable Interest Entities”). Prior to May 21, 2014, the Company consolidated Schlecht Enterprises, LLC (“SE”) as a variable interest entity. Effective May 21, 2014, SE was no longer considered a variable interest entity and was not consolidated after that date.

Use of Estimates

Use of Estimates

The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Revenue Recognition

Revenue Recognition

The Company recognizes revenue when the following four criteria are met:

· persuasive evidence of an arrangement exists;

· title has passed to the customer;

· the sales price is fixed and determinable and no further obligation exists; and

· collectability is reasonably assured.

These criteria are met upon customer receipt of the product (for direct sales) or at the point of sale (for retail store transactions). At the time of revenue recognition, the Company provides for estimated costs that may be incurred for product warranties and sales returns. A liability is recognized at the time a gift card is sold, and revenue is recognized at the time the gift card is redeemed for merchandise.

Cost of Goods Sold and Selling, General and Administrative Expenses

Cost of Goods Sold and Selling, General and Administrative Expenses

The following table illustrates the primary costs classified in cost of goods sold and selling, general and administrative expenses:

Cost of Goods Sold			Selling, General and Administrative Expenses
	Direct cost of purchased merchandise			Payroll and payroll-related costs
	Inventory shrinkage and inventory adjustments due to obsolescence			Third party logistics ("3PL")
	Inbound freight			Occupancy expenses related to stores and operations at the Company's headquarters, including utilities, depreciation and amortization
	Freight from the Company's distribution centers to its stores			Advertising expenses, including television and catalog
				Freight associated with shipping product to customers
				Consulting and professional fees

Deferred Catalog and Advertising Expenses

Deferred Catalog and Advertising Expenses

The Company’s direct-response advertising consists of producing, printing and mailing catalogs, which are capitalized as deferred catalog costs and amortized over the expected term of the related revenue stream (generally three to five months from the date catalogs are mailed). The Company’s non-direct response advertising costs are expensed as they are incurred. Non-direct response advertising costs primarily consist of billboards, web marketing programs, and radio and television advertisements.

Catalog and advertising expenses were $65.2 million, $49.4 million and $37.3 million for fiscal 2015, fiscal 2014 and fiscal 2013, respectively.

Shipping and Processing

Shipping and Processing

Shipping and processing revenue generated from customer orders has been classified as a component of net sales. Shipping and processing expense, including handling expense, for the Company’s direct business, has been classified as a component of selling, general and administrative expenses. The Company incurred shipping and processing expenses of $20.4 million, $16.3 million and $11.7 million for fiscal 2015, fiscal 2014 and fiscal 2013, respectively.

Income Taxes

Income Taxes

Prior to November 25, 2015, the Company was taxed as an “S” corporation for income tax purposes under section 1362 of the Code, and therefore was not subject to federal and state income taxes. On November 25, 2015, the Company’s “S” corporation status terminated and the Company became subject to corporate-level federal and state income taxes at prevailing corporate rates.

As a result of the conversion, effective November 25, 2015, the Company accounts for income taxes and related accounts using the liability method in accordance with ASC Topic 740, Income Taxes (“ASC 740”). Under ASC 740, the Company accrues income taxes payable or refundable and recognizes deferred tax assets and liabilities based on differences between U.S. GAAP and tax bases of assets and liabilities. The Company measures deferred tax assets and liabilities using enacted tax rates in effect for the years in which the differences are expected to reverse, and recognizes the effect of a change in enacted rates in the period of enactment.

The Company establishes assets and liabilities for uncertain tax positions taken or expected to be taken in income tax returns, using a more-likely-than-not recognition threshold. The Company recognizes penalties and interest related to uncertain tax positions as income tax expense.

Concentrations of Credit Risk

Concentrations of Credit Risk

Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash. At various times during the year, the Company has certain cash balances deposited in financial institutions in excess of federally insured limits. The Company has not experienced any losses in such accounts and management believes it is not exposed to any significant credit risk.

Significant Suppliers

Significant Suppliers

The Company’s principal supplier of inventory accounted for 54%,  59% and 51% of total inventory expenditures in fiscal 2015, fiscal 2014 and fiscal 2013, respectively. The Company also had a second supplier that accounted for 17%,  16% and 15% of total inventory expenditures in fiscal 2015, fiscal 2014 and fiscal 2013, respectively.

Inventory Valuation

Inventory Valuation

Inventory, consisting of purchased product, is valued at the lower cost or market with cost determined under the first-in, first-out method.

Property and Equipment

Property and Equipment

Property and equipment consist of the following:

		January 31, 2016			February 1, 2015
(in thousands)
Land and land improvements		$	1,107		$	1,107
Leasehold improvements			5,617			4,052
Buildings			8,991			8,991
Vehicles			98			98
Warehouse equipment			2,380			1,724
Office equipment and furniture			5,638			3,894
Computer equipment			1,779			1,424
Software			6,327			3,620
			31,937			24,910
Accumulated depreciation and amortization			(10,907)			(8,144)
			21,030			16,766
Construction in progress			499			114
Property and equipment, net		$	21,529		$	16,880

The Company recorded depreciation expense of $2.8 million, $1.8 million and $1.2 million for fiscal 2015, fiscal 2014 and fiscal 2013, respectively.

Property and equipment are carried at cost and are generally depreciated using the straight-line method over the estimated useful lives. Leasehold improvements are depreciated over the shorter of the lease term or estimated useful life. Depreciable lives by major classification are as follows:

		Years
Land improvements		15	-	40
Leasehold improvements		5	-	15
Buildings				39
Vehicles		5	-	10
Warehouse equipment		5	-	15
Office equipment and furniture		3	-	10
Computer equipment		3	-	5
Software			3

Goodwill

Goodwill

Goodwill represents the excess of purchase price over the fair value of net assets acquired. ASC Topic 350, Intangibles-Goodwill and Other, requires that goodwill be tested for impairment annually, or more often if an event or circumstance indicates that an impairment loss may have been incurred. The Company’s management uses its judgment in assessing whether goodwill may have become impaired between annual impairment tests. Indicators such as unexpected adverse business conditions, economic factors, competitive activities, loss of key personnel and acts by governments may signal that an asset has become impaired.

Total goodwill is reported in the Company’s direct segment. Management performed a qualitative assessment of goodwill as of December 31, 2015, 2014 and 2013, and determined that it was more likely than not that the fair value of the Company was greater than its carrying amount; as such, no further evaluation of goodwill was deemed necessary. No impairment was recognized for the years ended January 31, 2016, February 1, 2015 or February 2, 2014.

Other Assets

Other Assets

Other assets include loan origination fees, trade names and other non-current assets which are amortized over their estimated useful lives ranging from four to fifteen years. Other assets also include security deposits required by certain of the Company’s lease agreements and prepaid expenses which are not expected to be amortized within the next 12 months. The Company recorded amortization expense of $0.1 million, $0.1 million and $0.01 million during fiscal 2015, fiscal 2014 and fiscal 2013, respectively. At January 31, 2016 and February 1, 2015, total accumulated amortization of other assets is $0.2 million and $0.1 million, respectively.

Scheduled future amortization of amortizable other assets are as follows as of January 31, 2016:

Fiscal year
(in thousands)
2016		$	75
2017			37
2018			2
2019			2
2020			2
Thereafter			9
		$	127

Impairment of Long-Lived Assets

Impairment of Long-Lived Assets

The Company’s long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. If the sum of the expected undiscounted cash flows is less than the carrying value of the related asset or group of assets, a loss is recognized for the difference between the fair value and the carrying value of the asset or group of assets. Such analyses necessarily involve judgment.

For fiscal 2015, fiscal 2014 and fiscal 2013, management did not identify any events or changes in circumstances that indicated the potential impairment of long-lived assets.

Deferred Rent Obligation

Deferred Rent Obligation

Certain of the Company’s operating lease agreements contain provisions for future rent increases, a rent free period, and/or a period in which rental payments are reduced (abated). For each such agreement, the total amount of rental payments due over the lease term is being charged to rent expense on the straight-line method over the term of the lease. The difference between rent expense recorded and the amount paid is charged to deferred rent obligations, the current portion of which is included in accrued other expenses in the consolidated balance sheets.

Store Opening Costs

Store Opening Costs

Store opening costs consist primarily of occupancy costs and payroll expenses, which are included in selling, general and administrative expenses.

Stock-Based Compensation

Stock-Based Compensation

In connection with the IPO, the Company adopted the 2015 Equity Incentive Plan of Duluth Holdings Inc. (“2015 Plan”), which provides compensation alternatives such as stock options, shares, restricted stock, restricted stock units, deferred stock and performance share units, using or based on the Company’s Class B common stock. At the time of adoption, the Company reserved 1,614,631 shares of Class B common stock for the issuance of awards under the 2015 Plan. On the first day of the first four fiscal years following the IPO, the number of shares reserved for future issuance under the 2015 Plan will increase by 1.25% of the number of Class A and Class B common stock outstanding on the last day of the immediately preceding fiscal year. On February 1, 2016, the number of Class B common stock issuable under the 2015 Plan was 2,018,580 shares.

The Company accounts for its stock-based compensation plan in accordance with ASC Topic 718, Stock Compensation, which requires the Company to measure all share-based payments at grant date fair value and recognize the cost over the requisite service period of the award. Restricted stock issued to board members generally vests over a period of one year. Restricted stock issued to key employees and executives typically vests over a period of two to five years based on the terms for each individual award. The fair value of the restricted stock is determined based on the market value of the Company’s Class B common stock on the grant date.

For restricted stock awards granted prior to the Company’s IPO, the fair value of the Company’s Class B common stock was calculated by an independent third party and was estimated by taking the average of the results of applying discounted cash flow and market comparable analyses. This value was then discounted due to the lack of marketability and liquidity of the restricted stock.

Total stock compensation expense associated with restricted stock recognized by the Company was $0.7 million, $0.07 million and $0.08 million for fiscal 2015, fiscal 2014 and fiscal 2013, respectively, and is included in selling, general and administrative expenses on the Consolidated Statements of Operations.

The following is a summary of the activity in the Company’s non-vested restricted stock during the years ended January, 31, 2016, February, 1, 2015 and February 2, 2014:

				Weighted
				average
				fair value
		Shares		per share
Outstanding at February 4, 2013		392,490		$	0.65
Vested		(269,136)			0.59
Outstanding at February 2, 2014		123,354			0.76
Granted		123,354			2.58
Outstanding at February 1, 2015		246,708			1.67
Granted		587,769			3.78
Vested		(38,124)			3.35
Outstanding at January 31, 2016		796,353		$	3.15

At January 31, 2016, the Company had unrecognized compensation expense of $1.8 million related to the restricted stock awards, which is expected to be recognized over a weighted average period of 2.4 years.

Taxes Collected from Customers

Taxes Collected from Customers

The Company presents all non-income government-assessed taxes (sales, use and value-added taxes) collected from its customers and remitted to governmental agencies on a net basis (excluded from revenue) in its consolidated financial statements.

Other Comprehensive Income or Loss

Other Comprehensive Income or Loss

Other comprehensive income or loss represents the change in equity from non-shareholder or non-member transactions, which is not included in the statements of earnings but is reported as a separate component of shareholders’ equity. For fiscal 2015, fiscal 2014 and fiscal 2013, other comprehensive income or loss consists of changes in the fair value of the Company’s interest rate swap agreements.

Fair Value Measurements

Fair Value Measurements

ASC Topic 820, Fair Value Measurements and Disclosures (“ASC 820”),  defines fair value as the price that would be received to sell an asset, or paid to transfer a liability, in an orderly transaction between market participants at the measurement date (i.e., an exit price). The exit price is based on the amount that the holder of the asset or liability would receive or need to pay in an actual transaction (or in a hypothetical transaction if an actual transaction does not exist) at the measurement date. ASC 820 describes a fair value hierarchy based on three levels of inputs that may be used to measure fair value, of which the first two are considered observable and the last unobservable, as follows:

Level 1 – Quoted prices in active markets for identical assets or liabilities.

Level 2 – Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

The Company’s interest rate swap agreement is valued in accordance with ASC 820. Exchange-traded derivatives valued using quoted prices are classified within Level 1 of the fair value hierarchy. However, most derivative contracts are not listed on an exchange and require the use of valuation models. Consistent with the framework, the Company attempts to maximize the use of observable market inputs in its models. When observable inputs are not available, the Company defaults to unobservable inputs. Derivatives valued based on models with significant unobservable inputs that not actively traded (or for which trade activity is one-way) are classified with Level 3 of the fair value hierarchy. The Company obtains fair value information regarding the interest rate swap agreement directly from the counter party. The model is based on observable inputs; therefore, the resulting obligation is classified within Level 2 of the fair value hierarchy at January 31, 2016 and February 1, 2015.

The carrying values of cash, accounts receivable, accounts payable and long-term obligations approximate fair value. The carrying value of goodwill and intangible assets are tested annually, or more frequently if an event occurs that indicates an impairment loss may have been incurred, using fair value measurements with unobservable inputs (Level 3).

Reclassifications

Reclassifications

The Company has reclassified certain prior year amounts to conform to the current year’s presentation. The reclassifications had no effect on prior year net income.

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