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Earnings Per Share
 3 Months Ended
Apr. 30, 2023
Earnings Per Share [Abstract]  
Earnings Per Share 7.    EARNINGS PER SHARE

Earnings per share is computed under the provisions of ASC 260, Earnings Per Share. Basic earnings per share is based on the weighted average number of common shares outstanding for the period. Diluted earnings per share is based on the weighted average number of common shares plus the effect of dilutive potential common shares outstanding during the period using the treasury stock method. Dilutive potential common shares include outstanding restricted stock and are considered only for dilutive earnings per share unless considered anti-dilutive. The reconciliation of the numerator and denominator of the basic and diluted earnings per share calculation is as follows:

Three Months Ended

April 30, 2023

May 1, 2022

(in thousands, except per share data)

Numerator - net loss attributable to
‎controlling interest

$

(3,869)

$

(1,294)

Denominator - weighted average shares
‎   (Class A and Class B)

Basic

32,865

32,714

Dilutive shares

—

—

Diluted

32,865

32,714

Earnings per share (Class A and Class B)

Basic

$

(0.12)

$

(0.04)

Diluted

$

(0.12)

$

(0.04)

The computation of diluted (loss) earnings per share excluded 0.3 million and 0.2 million shares of unvested restricted stock for the three months ended April 30, 2023 and May 1, 2022, respectively because their inclusion would be anti-dilutive due to a net loss.