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Revenue
 12 Months Ended
Jan. 28, 2024
Revenue [Abstract]  
Revenue 8.  REVENUE

The Company’s revenue primarily consists of the sale of apparel, footwear and hard goods. Revenue for merchandise that is shipped to our customers from our fulfillment centers and stores is recognized upon shipment. Store revenue is recognized at the point of sale, net of returns, and excludes taxes. Shipping and processing revenue generated from customer orders are included as a component of net sales and shipping and processing expense, including handling expense, is included as a component of selling, general and administrative expenses. Sales tax collected from customers and remitted to taxing authorities is excluded from revenue and is included in accrued expenses.

Sales disaggregated based upon sales channel is presented below.

January 28, 2024

January 29, 2023

(in thousands)

Direct-to-consumer

$

425,562

$

412,123

Stores

221,119

241,184

$

646,681

$

653,307

Contract Assets and Liabilities

The Company’s contract assets primarily consist of the right of return for amounts of inventory to be returned that is expected to be resold and is recorded in Prepaid expenses and other current assets on the Company’s Consolidated Balance Sheets. The Company’s contract liabilities primarily consist of gift card liabilities and are recorded upon issuance in Accrued expenses and other current liabilities under deferred revenue (see Note 5 “Accrued Expenses and Other Current Liabilities”) on the Company’s Consolidated Balance Sheets. Upon issuance of a gift card, a liability is established for its cash value.

Contract assets and liabilities on the Company’s Consolidated Balance Sheets are presented in the following table:

January 28, 2024

January 29, 2023

(in thousands)

Contract assets

$

2,778

$

2,373

Contract liabilities

$

9,579

$

10,249

Revenue from gift cards is recognized when the gift card is redeemed by the customer for merchandise, or as gift card breakage, an estimate of gift cards which will not be redeemed. The Company does not record breakage revenue when escheat liability to the relevant jurisdictions exists. Gift card breakage is recorded within Net sales on the Company’s Consolidated Statement of Operations. The following table provides the reconciliation of the contract liability related to gift cards:

January 28, 2024

January 29, 2023

(in thousands)

Balance as of Beginning of Period

$

10,249

$

10,791

Gift cards sold

18,116

17,330

Gift cards redeemed

(16,940)

(16,265)

Gift card breakage

(1,846)

(1,607)

Balance as of End of Period

$

9,579

$

10,249