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Summary of Significant Accounting Policies (Policies) | 12 Months Ended
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Feb. 01, 2025
Summary of Significant Accounting Policies [Abstract] |
Principles of Consolidation | Principles of Consolidation: The Consolidated Financial Statements include the accounts of The Cato Corporation and its wholly-owned subsidiaries (the “Company”). All significant intercompany accounts and transactions have been eliminated.
Description of Business and Fiscal Year | Description of Business and Fiscal Year: The Company has two reportable segments — the operation of a fashion specialty stores segment (“Retail Segment”) and a credit card segment (“Credit Segment”). The apparel specialty stores operate under the names “Cato,” “Cato Fashions,” “Cato Plus,” “It’s Fashion,” “It’s Fashion Metro,” “Versona ” and “Cache,” including e-commerce websites. The stores are located primarily in strip shopping centers principally in the southeastern United States. The Company’s fiscal year ends on the Saturday nearest January 31 of the subsequent year. Fiscal year 2024 is a 52 -week year, 2023 is a 53 -week year and 2022 is a 52 -week year.
Use of Estimates | Use of Estimates: The preparation of the Company’s financial statements in conformity with accounting principles generally accepted in the United States (“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. Significant accounting estimates reflected in the Company’s financial statements include the allowance for customer credit losses, inventory shrinkage, the calculation of potential asset impairment, workers’ compensation, general and auto insurance liabilities, reserves relating to self-insured health insurance, uncertain tax positions and valuation allowances on deferred tax assets.
Cash and Cash Equivalents | Cash and Cash Equivalents: Cash and cash equivalents consist of highly liquid investments with original maturities of three months or less.
Short-Term Investments | Short-Term Investments: Investments with original maturities beyond three months are classified as short-term investments. See Note 3 for the Company’s estimated fair value of, and other information regarding, its short-term investments. The Company’s short-term investments are all classified as available-for-sale. As they are available for current operations, they are classified on the Consolidated Balance Sheets as Current Assets. Available-for-sale securities are carried at fair value, with unrealized gains and temporary losses, net of income taxes, reported as a component of Accumulated other comprehensive income. Other than temporary declines in the fair value of investments are recorded as a reduction in the cost of the investments in the accompanying Consolidated Balance Sheets and a reduction of Interest and other income in the accompanying Consolidated Statements of Income and Comprehensive Income. The cost of debt securities is adjusted for amortization of premiums and accretion of discounts to maturity. The amortization of premiums, accretion of discounts and realized gains and losses are included in Interest and other income.
Restricted Cash | Restricted Cash: The Company had $ 2.8 million and $ 4.0 million in escrow at February 1, 2025 and February 3, 2024, respectively, as security and collateral for administration of the Company’s self-insured workers’ compensation and general liability coverage, which is reported as Restricted cash on the Consolidated Balance Sheets.
Supplemental Cash Flow Information | Supplemental Cash Flow Information: Income tax payments, net of refunds received, for the fiscal years ended February 1, 2025, February 3, 2024 and January 28, 2023 were a payment of $ 1,874,000 , a payment of $ 4,121,000 and a refund of $ 29,206,000 , respectively.
Inventories | Inventories: Merchandise inventories are stated at the net realizable value as determined by the weighted-average cost method.
Property and Equipment | Property and Equipment: Property and equipment are recorded at cost, including land. Maintenance and repairs are expensed to operations as incurred; renewals and betterments are capitalized. Depreciation is determined on the straight-line method over the estimated useful lives of the related assets excluding leasehold improvements. Leasehold improvements are amortized over the shorter of the estimated useful life or lease term. For leases with renewal periods at the Company’s option, the Company generally uses the original lease term plus reasonably assured renewal option periods (generally one five-year option period) to determine estimated useful lives. Typical estimated useful lives are as follows: ` Estimated Classification Useful Lives Land improvements 10 years Buildings 30 - 40 years Leasehold improvements 5 - 10 years Fixtures and equipment 3 - 10 years Information technology equipment and software 3 - 10 years Aircraft 20 years
Impairment of Long-Lived Assets | Impairment of Long-Lived Assets: The Company invests in leaseholds, right-of-use assets and equipment primarily in connection with the opening and remodeling of stores and in computer software and hardware. The Company periodically reviews its store locations and estimates the recoverability of its long-lived assets, which primarily relate to Fixtures and equipment, Leasehold improvements, Right-of- use assets net of Lease liabilities and Information technology equipment and software. An impairment charge is recorded for the amount by which the carrying value exceeds the estimated fair value when the Company determines that projected cash flows associated with those long-lived assets will not be sufficient to recover the carrying value. This determination is based on a number of factors, including the store’s historical operating results and future projected cash flows, which include contribution margin projections. The Company assesses the fair value of each lease by considering market rents and any lease terms that may adjust market rents under certain conditions, such as the loss of an anchor tenant or a leased space in a shopping center not meeting certain criteria. Further, in determining when to close a store, the Company considers real estate development in the area and perceived local market conditions, which can be difficult to predict and may be subject to change. Asset impairment charges of $ 786,000 , $ 1,811,000 and $ 884,000 were incurred in fiscal 2024, fiscal 2023 and fiscal 2022, respectively.
Other Assets | Other Assets: Other assets are comprised of long-term assets, primarily insurance contracts related to deferred compensation assets and land held for investment purposes. ` Balance as of February 1, 2025 February 3, 2024 (Dollars in thousands) Other Assets Deferred Compensation Investments $ 9,301 $ 8,586 Land Held for Investment 8,679 9,334 Miscellaneous Investments 1,139 2,076 Asset Held for Sale - 4,183 Other Deposits 596 604 Other 264 264 Total Other Assets $ 19,979 $ 25,047
Leases | Leases: The Company leases all of its retail stores. Most lease agreements contain construction allowances and rent escalations. For purposes of recognizing incentives and minimum rental expenses on a straight-line basis over the terms of the leases, including renewal periods considered reasonably assured, the Company begins amortization as of the initial possession date which is when the Company enters the space and begins to make improvements in preparation for intended use.
Revenue Recognition | Revenue Recognition: The Company recognizes sales at the point of purchase when the customer takes possession of the merchandise and pays for the purchase, generally with cash or credit. Sales from purchases made with Cato credit, gift cards and layaway sales from stores are also recorded when the customer takes possession of the merchandise. E-commerce sales are recorded when the risk of loss is transferred to the customer. Gift cards are recorded as deferred revenue until they are redeemed or forfeited. Gift cards do not have expiration dates. Layaway sales are recorded as deferred revenue until the customer takes possession or forfeits the merchandise. A provision is made for estimated merchandise returns based on sales volumes and the Company’s experience; actual returns have not varied materially from historical amounts. A provision is made for estimated write-offs associated with sales made with the Company’s proprietary credit card. In addition, a provision is made for estimated rewards cards issued to customers based on their purchases with the Company’s propriety credit card. The rewards cards issued by the Company have a 90 -day expiration. Amounts related to shipping and handling billed to customers in a sales transaction are classified as Other revenue and the costs related to shipping product to customers (billed and accrued) are classified as Cost of goods sold. In accordance with ASU 2014-09, Revenue from Contracts with Customers (Topic 606) (“Topic 606”), in fiscal 2024, 2023 and 2022, the Company recognized $ 1,447,934 , $ 1,116,000 and $ 256,000 , respectively, of income on unredeemed gift cards (“gift card breakage”) as a component of Other Revenue on the Consolidated Statements of Income (Loss) and Comprehensive Income (Loss). Under Topic 606, the Company recognizes gift card breakage using an expected breakage percentage based on redeemed gift cards. See Note 2 for further information on miscellaneous income. The Company offers its own proprietary credit card to customers. All credit activity is performed by the Company’s wholly-owned subsidiaries. None of the credit card receivables are secured. The Company estimated customer credit losses of $ 654,000 and $ 578,000 for the twelve months ended February 1, 2025 and February 3, 2024, respectively, on sales purchased on the Company’s proprietary credit card of $ 21.8 million and $ 23.5 million for the twelve months ended February 1, 2025 and February 3, 2024, respectively. The following table provides information about receivables and contract liabilities from contracts with customers (in thousands): ` Balance as of February 1, 2025 February 3, 2024 Proprietary Credit Card Receivables, net $ 10,848 $ 10,909 Gift Card Liability $ 7,541 $ 8,143
Cost of Goods Sold | Cost of Goods Sold: Cost of goods sold includes merchandise costs, net of discounts and allowances, buying costs, distribution costs, occupancy costs, freight, and inventory shrinkage. Net merchandise costs and in-bound freight are capitalized as inventory costs. Buying and distribution costs include payroll, payroll-related costs and operating expenses for the Company’s buying departments and distribution center. Occupancy expenses include rent, real estate taxes, insurance, common area maintenance, utilities and maintenance for stores and distribution facilities. Buying, distribution, occupancy and internal transfer costs are treated as period costs and are not capitalized as part of inventory. The direct costs associated with shipping goods to customers are recorded as a component of Cost of goods sold.
Advertising | Advertising: Advertising costs are expensed in the period in which they are incurred. Advertising expense was approximately $ 4,686,000 , $ 6,277,000 and $ 6,868,000 for the fiscal years ended February 1, 2025, February 3, 2024 and January 28, 2023, respectively.
Stock Repurchase Program | Stock Repurchase Program: For the fiscal year ended February 1, 2025, the Company had 997,455 shares remaining in open authorizations. There is no specified expiration date for the Company’s repurchase program. Share repurchases are recorded in Retained earnings, net of par value. From year end through March 31, 2025, the Company repurchased 264,282 shares for $ 828,181 . The Board of Directors authorized an increase of 1,000,000 shares in the Company’s share repurchase program on December 23, 2024.
Earnings Per Share | Earnings Per Share: ASC 260 – Earnings Per Share requires dual presentation of basic EPS and diluted EPS on the face of all income statements for all entities with complex capital structures. The Company has presented one basic EPS and one diluted EPS amount for all common shares in the accompanying Consolidated Statements of Income (Loss) and Comprehensive Income (Loss). While the Company’s certificate of incorporation provides the right for the Board of Directors to declare dividends on Class A shares without declaration of commensurate dividends on Class B shares, the Company has historically paid the same dividends to both Class A and Class B shareholders and the Board of Directors has resolved to continue this practice. Accordingly, the Company’s allocation of income for purposes of EPS computation is the same for Class A and Class B shares and the EPS amounts reported herein are applicable to both Class A and Class B shares. Basic EPS is computed as net earnings (loss) less earnings allocated to non-vested equity awards divided by the weighted average number of common shares outstanding for the period. Diluted EPS reflects the potential dilution that could occur from common shares issuable through stock options and the Employee Stock Purchase Plan. The following table reflects the basic and diluted EPS calculations for the fiscal years ended February 1, 2025, February 3, 2024 and January 28, 2023: ` Fiscal Year Ended February 1, 2025 February 3, 2024 January 28, 2023 Numerator (Dollars in thousands) Net earnings (loss) $ (18,057) $ (23,941) $ 29 (Earnings) loss allocated to non-vested equity awards (548) 1,347 12 Net earnings (loss) available to common stockholders $ (18,605) $ (22,594) $ 41 Denominator Basic weighted average common shares outstanding 19,249,081 19,389,907 19,930,960 Diluted weighted average common shares outstanding 19,249,081 19,389,907 19,930,960 Net income (loss) per common share Basic earnings (loss) per share $ (0.97) $ (1.17) $ - Diluted earnings (loss) per share $ (0.97) $ (1.17) $ -
Vendor Allowances | Vendor Allowances: The Company receives certain allowances from vendors primarily related to purchase discounts and markdown and damage allowances. All allowances are reflected in Cost of goods sold as earned when the related products are sold. Cash consideration received from a vendor is presumed to be a reduction of the purchase cost of merchandise and is reflected as a reduction of inventory. The Company does not receive cooperative advertising allowances.
Income Taxes and Deferred Tax Valuation Allowance | Income Taxes: The Company files a consolidated federal income tax return. Income taxes are provided based on the asset and liability method of accounting, whereby deferred income taxes are provided for temporary differences between the financial reporting basis and the tax basis of the Company’s assets and liabilities. Unrecognized tax benefits for uncertain tax positions are established in accordance with ASC 740 – Income Taxes when, despite the fact that the tax return positions are supportable, the Company believes these positions may be challenged and the results are uncertain. The Company adjusts these liabilities in light of changing facts and circumstances. Potential accrued interest and penalties related to unrecognized tax benefits within operations are recognized as a component of Income before income taxes. The Company assesses the likelihood that deferred tax assets will be able to be realized, and based on that assessment, the Company will determine if a valuation allowance should be recorded. In addition, the Tax Cuts and Jobs Act implemented a new minimum tax on global intangible low- taxed income (“GILTI”). The Company has elected to account for GILTI tax in the period in which it is incurred, which is included as a component of its current year provision for income taxes. Deferred Tax Valuation Allowance: The Company assesses the likelihood that deferred tax assets will be realized in light of the Company’s current financial performance and projected future financial performance. Based on this assessment, the Company then determines if a valuation allowance should be recorded. If the Company concludes that it is more likely than not that the Company will not be able to realize its tax deferred assets, a valuation allowance is recorded for the proportion of the deferred tax asset it determines may not be realized.
Store Opening Costs | Store Opening Costs: Costs relating to the opening of new stores or the relocating or expanding of existing stores are expensed as incurred. A portion of construction, design, and site selection costs are capitalized to new, relocated and remodeled stores.
Insurance | Insurance: The Company is self-insured with respect to employee health care, workers’ compensation and general liability. The Company’s self-insurance liabilities are based on the total estimated cost of claims filed and estimates of claims incurred but not reported, less amounts paid against such claims, and are not discounted. Management reviews current and historical claims data in developing its estimates. The Company has stop-loss insurance coverage for individual claims in excess of $ 375,000 for employee healthcare, $ 350,000 for workers’ compensation and $ 250,000 for general liability.
Fair Value of Financial Instruments | Fair Value of Financial Instruments: The Company’s carrying values of financial instruments, such as cash and cash equivalents, short-term investments, and restricted cash, approximate their fair values due to their short terms to maturity and/or their variable interest rates.
Stock Based Compensation | Stock Based Compensation: The Company records compensation expense associated with restricted stock and other forms of equity compensation in accordance with ASC 718 - Compensation – Stock Compensation. Compensation cost associated with stock awards recognized in all years presented includes: 1) amortization related to the remaining unvested portion of all stock awards based on the grant date fair value and 2) adjustments for the effects of actual forfeitures versus initial estimated forfeitures.
Subsequent Events | Subsequent Events: On March 13, 2025, the Company, as borrower, and certain other domestic subsidiaries, as borrowers and guarantors, entered into a Credit Agreement (the “ABL Credit Agreement”) and related loan documents, by and among the Company, certain other of the Company’s domestic subsidiaries, and Wells Fargo Bank, National Association, as the lender (the “Lender”), to establish an asset-based revolving credit facility (the “ABL Facility”) in an amount up to $ 35 million. The proceeds from the ABL Facility may be used to provide funding for ongoing working capital and general corporate purposes. The ABL Credit Agreement replaces the credit agreement, dated as of May 19, 2022, as amended from time to time, between the Company, as borrower, certain domestic subsidiaries of the Company, as guarantors, and the Lender, as lender and agent (the “Prior Credit Agreement”). No principal or accrued interest was outstanding under the credit facility under the Prior Credit Agreement at the time of its termination on March 13, 2025. The ABL Facility may be used for revolving credit loans and letters of credit from time to time up to a maximum principal amount of $ 35 million, less an amount equal to the greater of (a) 10.0 % of the lesser of the borrowing base described below and $ 35 million and (b) $ 5 million, subject to the other limitations described below. The ABL Facility includes a $ 15 million uncommitted accordion feature that permits the borrowers, under certain conditions, to solicit the Lender to provide additional revolving loan commitments to increase the aggregate amount of the revolving loan commitments up to a maximum principal amount of $ 50 million. The ABL Facility contains a sub-facility that allows the Company to issue letters of credit in an aggregate amount not to exceed $ 5 million. Availability under the ABL Facility at closing of the ABL Credit Agreement was $ 30 million. The amount available under the ABL Facility is limited by a borrowing base consisting of certain eligible credit card receivables and inventory, reduced by specified reserves, as follows: ● 90 % of eligible credit card receivable, plus ● 90 % of net recovery percentage of eligible inventory multiplied by most recent appraised value of such inventory, calculated at the lower of (a) cost computed on a first-in first-out basis and (b) market value (net of intercompany profits and certain other adjustments), minus ● applicable reserves (as defined in the ABL Credit Agreement). The ABL Facility permits borrowings based upon (a) base rate (calculated as the greatest of (i) the federal funds rate plus 1/2% , (ii) the SOFR rate described below for an interest period of one month, plus 1 %, (iii) the rate of interest announced, from time to time, as the Lender’s “prime rate” and (iv) 0 %) and (b) SOFR rate of one, three or six-month interest periods (with SOFR defined as the secured overnight financing rate administered by the Federal Reserve Bank of New York (or its successor)). Base rate borrowings bear interest at an annual rate equal to 50 basis points above base rate. SOFR borrowings bear interest at an annual rate equal to SOFR for the interest period selected plus 10 basis points plus 150 basis points. The ABL Facility charges a fee on unutilized commitments at an annual rate of 37.5 basis points if at least half of the ABL commitments are unutilized and at an annual rate of 25 basis points if less than half of the ABL commitments are unutilized. In addition, the ABL Facility charges a monthly collateral monitoring fee and customary fees for letters of credit. The ABL Facility matures on March 13, 2028. The ABL Facility may be prepaid from time to time, in whole or in part, without a prepayment penalty or premium. In addition, customary mandatory prepayments of the loans under the ABL Facility are required upon the occurrence of certain events including, without limitation, outstanding borrowing exposures exceeding the borrowing base and certain dispositions of assets outside of the ordinary course of business. Accrued interest is payable (a) at the end of each interest period for borrowings based upon the SOFR rate (but not to exceed three months) and (b) monthly for borrowings based upon the base rate. The Company’s obligations under the ABL Facility (and certain related obligations) are guaranteed by the other borrowers and the guarantors. Each of the Company’s future domestic subsidiaries is also required to guarantee the ABL Facility on a senior secured basis (such future guarantors and the borrowers and guarantors referred to in the first sentence of this paragraph, the “Loan Parties”). In addition, the borrowers’ obligations are secured on a first-priority basis by all assets of the Loan Parties, subject to certain exceptions. Cash Dominion. Under the terms of the ABL Facility, if (i) an event of default exists or (ii) excess borrowing availability under the ABL Facility (the “Excess Availability”) falls below the greater of (a) 15.0 % of the lesser of the borrowing base and $ 35 million and (b) $ 10 million, the Loan Parties will become subject to cash dominion, which will require prepayment of loans under the ABL Facility with the cash deposited in certain deposit accounts of the Loan Parties, including a concentration account, and will restrict the Loan Parties’ ability to transfer cash from their concentration account. Such cash dominion period will end, in the case of an event of default, when the event of default no longer exists, and in the case of when Excess Availability falls below the threshold described in the first sentence of this paragraph, when Excess Availability exceeds such threshold for a period of 30 consecutive days. Affirmative and Restrictive Covenants. The ABL Credit Agreement governing the ABL Facility contains customary representations and warranties, affirmative and negative covenants (subject, in each case, to exceptions and qualifications), and events of defaults, including covenants that limit the Company’s ability to, among other things: ● incur additional indebtedness; ● create liens on its assets; ● make investments, including loans and advances to foreign subsidiaries; ● pay dividends and make other restricted payments; ● sell certain assets outside of the ordinary course of business; ● consolidate, merge, sell or otherwise dispose of all or substantially all of the Company’s assets; ● make acquisitions; and ● enter into transactions with affiliates. Restrictions relating to permitted acquisitions, permitted investments, prepayment of other indebtedness, and restricted payments are substantially less, or not applicable in the case of restricted payments, if the Company can satisfy the following payment conditions: (i) there is no default or event of default under the ABL Facility, (ii) there are no revolving credit loans outstanding, (iii) the Loan Parties have unrestricted cash of greater than $ 20 million, (iv) the Lender receives at least three business days’ prior written notice of such event, including information about the estimated date and amount of the payment and a reasonable description of such event, and (v) Lender receives a certificate certifying compliance with the foregoing clauses and demonstrating the calculations required thereby.
Recently Issued and Adopted Accounting Pronouncements | Recently Adopted Accounting Pronouncements: In November 2023, the FASB issued ASU 2023- 07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures,” which requires enhanced disclosures about significant segment expenses. This guidance was adopted by the Company during the fourth quarter of 2024 and requires retrospective application to all prior periods presented in the financial statements. Refer to Note 13 of the Company's financial statements in this Form 10-K for additional information related to segment expenses. Recently Issued Accounting Pronouncements: In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures,” which modifies the requirements on income tax disclosures to require disaggregated information about a reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. This guidance is effective for fiscal years beginning after December 15, 2024 for all public business entities, with early adoption and retrospective application permitted. The Company is currently in the process of evaluating the potential impact of adoption of this new guidance on its consolidated financial statements and related disclosures. In November 2024, the FASB issued ASU 2024-03, “Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses,” which requires public entities to disclose, on an annual and interim basis, disaggregated information in the footnotes about specified information related to certain costs and expenses. This guidance is effective for annual periods beginning after December 15, 2026 and for interim periods within fiscal years beginning after December 15, 2027, with early adoption permitted. The Company is currently in the process of evaluating the potential impact of adoption of this new guidance on its consolidated financial statements and related disclosures.

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