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Income Taxes (Tables)

12 Months Ended

Jan. 28, 2024

Income Taxes [Abstract]

Components of Income Tax Expense

		Fiscal Year Ended
		January 28, 2024			January 29, 2023
(in thousands)
Current:
Federal		$	(638)		$	1,158
State			230			953
			(408)			2,111
Deferred:
Federal			(1,710)			(884)
State			(575)			(519)
			(2,285)			(1,403)
Total income tax expense		$	(2,693)		$	708

Reconciliation of Income Tax Expense to Amount Computed at Federal Statutory Rate

		Fiscal Year Ended
		January 28, 2024						January 29, 2023
(in thousands)
Federal taxes at statutory rate		$	(2,524)		21.0	%		$	633		21.0	%
State and local income taxes, net of federal benefit			(390)		3.2	%			144		4.8	%
Stock compensation price difference			150		(1.2)	%			6		0.2	%
Research and development tax credits			(283)		2.4	%			(296)		(9.8)	%
Nondeductible compensation			384		(3.2)	%			182		6.0	%
Adjustments to uncertain tax positions			(164)		1.4				(10)		(0.4)	%
Other			134		(1.2)	%			49		1.7	%
Total income tax expense		$	(2,693)		22.4	%		$	708		23.5	%

Significant Components of Deferred Tax Assets and Liabilities

		January 28, 2024			January 29, 2023
(in thousands)
Deferred tax assets:
Returns allowance		$	1,402		$	1,304
Uniform inventory capitalization			3,637			3,870
Unrealized loss on investment			144			50
Federal and state credit			426			38
Lease liability			52,642			54,648
Accruals			389			303
Stock-based compensation			491			341
Advance payments			687			751
Business Interest limitation			127			—
Unrecognized tax benefits			3			7
Charitable contributions			181			87
Research and development			1,723			1,288
Federal and state NOL			5,183			4
Total deferred tax assets			67,035			62,691
Deferred tax liabilities:
Property and equipment			12,641			8,439
Prepaid expenses			949			822
Right-of-use asset			52,006			54,475
Goodwill and intangibles			71			69
Inventory reserve			358			135
Total deferred tax liabilities			66,025			63,940
Net deferred tax assets (liabilities)		$	1,010		$	(1,249)

Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits

		January 28, 2024			January 29, 2023
(in thousands)

Balance beginning of year		$	287		$	297
Additions for tax positions in prior years			(74)			(2)
Additions for tax positions in current year			37			11
Statute of limitations			(131)			(19)
Balance at end of year		$	119		$	287

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure for tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months.

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