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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Oct. 27, 2017	Dec. 05, 2017
Document Information [Line Items]
Entity Registrant Name	Lands' End, Inc.
Entity Central Index Key	0000799288
Current Fiscal Year End Date	--02-02
Entity Filer Category	Non-accelerated Filer
Document Type	10-Q
Document Period End Date	Oct. 27, 2017
Document Fiscal Year Focus	2017
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding		32,097,483

Condensed Consolidated and Combined Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 27, 2017	Oct. 28, 2016	Oct. 27, 2017	Oct. 28, 2016
Net revenue	$ 325,489	$ 311,476	$ 896,044	$ 876,919
Cost of sales (excluding depreciation and amortization)	183,515	177,825	497,262	477,446
Gross profit	141,974	133,651	398,782	399,473
Selling and administrative	129,122	132,365	377,804	390,291
Depreciation and amortization	6,347	4,795	19,031	13,419
Other operating expense (income), net	564	(86)	2,552	(40)
Operating income (loss)	5,941	(3,423)	(605)	(4,197)
Interest expense	6,350	6,149	18,642	18,493
Other income, net	(576)	(432)	(1,812)	(1,413)
Income (loss) before income taxes	167	(9,140)	(17,435)	(21,277)
Income tax expense (benefit)	5	(1,918)	(5,878)	(6,316)
NET INCOME (LOSS)	$ 162	$ (7,222)	$ (11,557)	$ (14,961)
NET INCOME (LOSS) PER COMMON SHARE (Note 2)
Basic (in USD per share)	$ 0.01	$ (0.23)	$ (0.36)	$ (0.47)
Diluted (in USD per share)	$ 0.01	$ (0.23)	$ (0.36)	$ (0.47)
Basic weighted average common shares outstanding (shares)	32,095	32,029	32,068	32,018
Diluted weighted average common shares outstanding (shares)	32,117	32,029	32,068	32,018

Condensed Consolidated and Combined Statements of Comprehensive Income Statement - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 27, 2017	Oct. 28, 2016	Oct. 27, 2017	Oct. 28, 2016
NET INCOME (LOSS)	$ 162	$ (7,222)	$ (11,557)	$ (14,961)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	(79)	(2,183)	1,060	(2,952)
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	$ 83	$ (9,405)	$ (10,497)	$ (17,913)

Condensed Consolidated and Combined Balance Sheets - USD ($) $ in Thousands	Oct. 27, 2017	Jan. 27, 2017	Oct. 28, 2016
Current assets
Cash and cash equivalents	$ 92,913	$ 213,108	$ 131,532
Restricted cash	1,640	3,300	3,300
Accounts receivable, net	39,044	39,284	40,101
Inventories, net	423,540	325,314	425,290
Prepaid expenses and other current assets	48,934	26,394	40,942
Total current assets	606,071	607,400	641,165
Property and equipment, net	129,955	122,836	115,871
Goodwill	110,000	110,000	110,000
Intangible asset, net	257,000	257,000	430,000
Other assets	17,454	17,155	16,142
TOTAL ASSETS	1,120,480	1,114,391	1,313,178
Current liabilities
Accounts payable	160,340	162,408	180,608
Other current liabilities	103,886	86,446	101,093
Total current liabilities	264,226	248,854	281,701
Long-term liabilities
Long-term debt, net	487,197	490,043	490,992
Long-term deferred tax liabilities	91,392	90,467	158,048
Other liabilities	14,568	13,615	16,766
TOTAL LIABILITIES	857,383	842,979	947,507
Commitments and contingencies
Stockholders’ equity
Common stock, par value $0.01 authorized: 480,000,000 shares; issued and outstanding: 32,095,021, 32,029,359 and 32,029,359, respectively	320	320	320
Additional paid-in capital	346,153	343,971	343,319
Retained (deficit) earnings	(72,010)	(60,453)	34,368
Accumulated other comprehensive loss	(11,366)	(12,426)	(12,336)
Total stockholders’ equity	263,097	271,412	365,671
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 1,120,480	$ 1,114,391	$ 1,313,178

Condensed Consolidated and Combined Balance Sheets (Parenthetical) - $ / shares	Oct. 27, 2017	Jan. 27, 2017	Oct. 28, 2016
Statement of Financial Position [Abstract]
Common stock, par value (in USD per share)	$ 0.01	$ 0.01	$ 0.01
Common stock, shares authorized	480,000,000	480,000,000	480,000,000
Common stock, shares issued	32,095,021	32,029,359	32,029,359
Common stock, shares outstanding	32,095,021	32,029,359	32,029,359

Condensed Consolidated and Combined Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Oct. 27, 2017	Oct. 28, 2016
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (11,557)	$ (14,961)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	19,031	13,419
Product recall	0	(212)
Amortization of debt issuance costs	1,284	1,284
Loss on disposal of property and equipment	151	172
Share-based compensation	2,855	1,578
Deferred income taxes	355	839
Change in operating assets and liabilities:
Inventories	(96,522)	(99,997)
Accounts payable	944	40,186
Other operating assets	(21,890)	(25,100)
Other operating liabilities	17,542	15,933
Net cash used in operating activities	(87,807)	(66,859)
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from sale of property and equipment	0	44
Change in restricted cash	1,660	0
Purchases of property and equipment	(29,143)	(26,083)
Net cash used in investing activities	(27,483)	(26,039)
CASH FLOWS FROM FINANCING ACTIVITIES
Payments on term loan facility	(3,863)	(3,863)
Payments of employee withholding taxes on share-based compensation	(674)	(396)
Net cash used in financing activities	(4,537)	(4,259)
Effects of exchange rate changes on cash	(368)	321
NET DECREASE IN CASH AND CASH EQUIVALENTS	(120,195)	(96,836)
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR	213,108	228,368
CASH AND CASH EQUIVALENTS, END OF PERIOD	92,913	131,532
SUPPLEMENTAL CASH FLOW DATA
Unpaid liability to acquire property and equipment	4,796	3,101
Income taxes paid, net of refunds	3,220	3,220
Interest paid	$ 17,106	$ 16,892

Background and Basis of Presentation	9 Months Ended
Background and Basis of Presentation	Oct. 27, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Background and Basis of Presentation	BACKGROUND AND BASIS OF PRESENTATION Description of Business and Separation Lands' End, Inc. (“Lands' End” or the “Company”) is a leading multi-channel retailer of casual clothing, accessories and footwear, as well as home products. Lands' End offers products through catalogs, online at www.landsend.com and affiliated specialty and international websites, and through retail locations, primarily at Lands’ End Shops at Sears and Lands’ End stores. Terms that are commonly used in the Company's notes to condensed consolidated financial statements are defined as follows: • ABL Facility - Asset-based senior secured credit agreement, dated as of April 4, 2014, with Bank of America, N.A. and certain other lenders • ASC - Financial Accounting Standards Board Accounting Standards Codification, which serves as the source for authoritative GAAP, except that rules and interpretive releases by the SEC are also sources of authoritative GAAP for Securities and Exchange Commission registrants • ASU - FASB Accounting Standards Update • CAM - Common area maintenance for leased properties • Debt Facilities - Collectively, the ABL Facility and the Term Loan Facility and excluding the New ABL Facility • EPS - Earnings (loss) per share • ERP - Enterprise resource planning software solutions • ESL - ESL Investments, Inc. and its investment affiliates, including Edward S. Lampert • FASB - Financial Accounting Standards Board • First Quarter 2017 - The thirteen weeks ended April 28, 2017 • Fiscal 2017 - The fifty-three weeks ending February 2, 2018 • Fiscal 2016 - The fifty-two weeks ended January 27, 2017 • Fiscal 2014 - The fifty-two weeks ended January 30, 2015 • Fiscal November 2017 - the four week fiscal month ending November 24, 2017 • GAAP - Accounting principles generally accepted in the United States • LIBOR - London inter-bank offered rate • New ABL Facility - Asset-based senior secured credit agreement, dated as of November 16, 2017, with Wells Fargo Bank, National Association • Sears Holdings or Sears Holdings Corporation - Sears Holdings Corporation, a Delaware Corporation, and its consolidated subsidiaries • SEC - United States Securities and Exchange Commission • Second Quarter 2016 - The thirteen weeks ended July 29, 2016 • Separation - On April 4, 2014 Sears Holdings distributed 100% of the outstanding common stock of Lands' End to its shareholders • SHMC - Sears Holdings Management Corporation, a subsidiary of Sears Holdings Corporation • SYW or Shop Your Way - Shop Your Way member loyalty program • Tax Sharing Agreement - A tax sharing agreement entered into by Sears Holdings Corporation and Lands' End in connection with the Separation • Term Loan Facility - Term loan credit agreement, dated as of April 4, 2014, with Bank of America, N.A. and certain other lenders • Third Quarter 2017 - The thirteen weeks ended October 27, 2017 • Third Quarter 2016 - The thirteen weeks ended October 28, 2016 • UTBs - Gross unrecognized tax benefits related to uncertain tax positions • Year to Date 2017 - the thirty-nine weeks ended October 27, 2017 • Year to Date 2016 - the thirty-nine weeks ended October 28, 2016 Basis of Presentation The Condensed Consolidated Financial Statements include the accounts of Lands' End, Inc. and its subsidiaries. All intercompany transactions and balances have been eliminated. The accompanying unaudited Condensed Consolidated Financial Statements have been prepared in accordance with GAAP for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all material adjustments which are of a normal and recurring nature necessary for a fair presentation of the results for the periods presented have been reflected. Dollar amounts are reported in thousands, except per share data, unless otherwise noted. Interim results are not necessarily indicative of results for a full year. The information included in this Form 10-Q should be read in conjunction with information included in the Lands' End Annual Report on Form 10-K filed with the SEC on March 31, 2017. Reclassifications In First Quarter 2017, the Company adopted ASU 2016-09, Compensation - Stock Compensation, which changed the required presentation of payments of employee withholding taxes on share-based compensation on the Condensed consolidated statements of cash flows from an operating activity to a financing activity. As a result of the adoption, the Company reclassified payments of employee withholding taxes on share-based compensation from Other operating liabilities for the Year to Date 2016 to Payments of employee withholding taxes on share-based compensation. Other requirements of this guidance did not have a material impact on the Company’s Condensed Consolidated Financial Statements.

Earnings Per Share

9 Months Ended

Oct. 27, 2017

Earnings Per Share [Abstract]

Earnings Per Share

EARNINGS (LOSS) PER SHARE

The numerator for both basic and diluted EPS is net income (loss). The denominator for basic EPS is based upon the number of weighted average shares of Lands’ End common stock outstanding during the reporting periods. The denominator for diluted EPS is based upon the number of weighted average shares of Lands' End common stock and common stock equivalents outstanding during the reporting periods using the treasury stock method in accordance with the ASC. Potentially dilutive securities for the diluted EPS calculations consist of nonvested equity shares of common stock and in-the-money outstanding stock options, if any, to purchase the Company’s common stock.

The following table summarizes the components of basic and diluted EPS:



	13 Weeks Ended					39 Weeks Ended
(in thousands, except per share amounts)	October 27, 2017		October 28, 2016			October 27, 2017			October 28, 2016
Net income (loss)	$	162	$	(7,222	)	$	(11,557	)	$	(14,961	)

Basic weighted average shares outstanding	32,095		32,029			32,068			32,018
Dilutive effect of stock awards	22		—			—			—
Diluted weighted average shares outstanding	32,117		32,029			32,068			32,018

Basic earnings (loss) per share	$	0.01	$	(0.23	)	$	(0.36	)	$	(0.47	)
Diluted earnings (loss) per share	$	0.01	$	(0.23	)	$	(0.36	)	$	(0.47	)

Stock awards are considered anti-dilutive based on the application of the treasury stock method or in the event of a net loss. There were 827,057, 376,347, 692,175 and 314,664 shares excluded from the diluted weighted average shares outstanding for Third Quarter 2017, Third Quarter 2016, Year to Date 2017 and Year to Date 2016, respectively.

Other Comprehensive Income (Loss)

9 Months Ended

Oct. 27, 2017

Equity [Abstract]

Other Comprehensive Income (Loss)

OTHER COMPREHENSIVE (LOSS) INCOME

Other comprehensive (loss) income encompasses all changes in equity other than those arising from transactions with stockholders, and is comprised solely of foreign currency translation adjustments.



	13 Weeks Ended						39 Weeks Ended
(in thousands)	October 27, 2017			October 28, 2016			October 27, 2017			October 28, 2016
Beginning balance: Accumulated other comprehensive loss (net of tax of $6,054, $5,467, $6,691 and $5,053, respectively)	$	(11,287	)	$	(10,153	)	$	(12,426	)	$	(9,384	)
Other comprehensive (loss) income:
Foreign currency translation adjustments (net of tax (benefit) expense of $66, $1,176, $(571) and $1,590, respectively)	(79		)	(2,183		)	1,060			(2,952		)
Ending balance: Accumulated other comprehensive loss (net of tax of $6,120, $6,643, $6,120 and $6,643, respectively)	$	(11,366	)	$	(12,336	)	$	(11,366	)	$	(12,336	)

No amounts were reclassified out of Accumulated other comprehensive loss during any of the periods presented.

Debt

9 Months Ended

Oct. 27, 2017

Debt Disclosure [Abstract]

Debt

DEBT

The Company's debt consisted of the following:



	October 27, 2017				October 28, 2016				January 27, 2017
	Amount		Rate		Amount		Rate		Amount		Rate
Term Loan Facility, maturing April 4, 2021	$	496,975	4.49	%	$	502,125	4.25	%	$	500,838	4.25	%
ABL Facility, maturing April 4, 2019¹	—		—	%	—		—	%	—		—	%
	496,975				502,125				500,838
Less: Current maturities in Other current liabilities	5,150				5,150				5,150
Less: Unamortized debt issuance costs - Term Loan Facility	4,628				5,983				5,645
Long-term debt, net	$	487,197			$	490,992			$	490,043

¹Debt arrangement terminated on November 16, 2017.

The following table summarizes the Company's borrowing availability under the ABL Facility:



	October 27, 2017		October 28, 2016		January 27, 2017
ABL maximum borrowing	$	175,000	$	175,000	$	175,000
Outstanding Letters of Credit	17,788		13,845		19,705
Borrowing availability under ABL	$	157,212	$	161,155	$	155,295

Interest; Fees

The interest rates per annum applicable to the loans under the Debt Facilities are based on a fluctuating rate of interest measured by reference to, at the borrowers’ election, either (i) an adjusted LIBOR rate plus a borrowing margin, or (ii) an alternative base rate plus a borrowing margin. The borrowing margin is fixed for the Term Loan Facility at 3.25% in the case of LIBOR loans and 2.25% in the case of base rate loans. For the Term Loan Facility, LIBOR is subject to a 1% interest rate floor. The borrowing margin for the ABL Facility is subject to adjustment based on the average excess availability under the ABL Facility for the preceding fiscal quarter, and may range from 1.50% to 2.00% in the case of LIBOR borrowings and may range from 0.50% to 1.00% in the case of base rate borrowings.

Customary agency fees are payable pursuant to the terms of the Debt Facilities. The ABL Facility fees also include (i) commitment fees, based on a percentage ranging from approximately 0.25% to 0.375% of the daily unused portions of the ABL Facility, and (ii) customary letter of credit fees.

Representations and Warranties; Covenants

Subject to specified exceptions, the Debt Facilities contain various representations and warranties and restrictive covenants that, among other things, restrict the ability of Lands’ End and its subsidiaries to incur indebtedness (including guarantees), grant liens, make investments, make dividends or distributions with respect to capital stock, make prepayments on other indebtedness, engage in mergers or change the nature of their business. In addition, if excess availability under the ABL Facility falls below the greater of 10% of the loan cap amount or $15.0 million, Lands’ End will be required to comply with a minimum fixed charge coverage ratio of 1.0 to 1.0. The Debt Facilities do not otherwise contain financial maintenance covenants. The Company was in compliance with all financial covenants related to the Debt Facilities as of October 27, 2017.

The Debt Facilities contain certain affirmative covenants, including reporting requirements such as delivery of financial statements, certificates and notices of certain events, maintaining insurance, and providing additional guarantees and collateral in certain circumstances.

New ABL Facility

Subsequent to the balance sheet date, on November 16, 2017, the Company entered into an asset-based lending credit agreement with Wells Fargo Bank, National Association, which provides for maximum borrowings of $175.0 million for the Company, subject to a borrowing base. The New ABL Facility has a letter of credit sub-limit of $70.0 million. The New ABL Facility is available for working capital and other general corporate purposes. The New ABL Facility will mature no later than November 16, 2022, subject to customary extension provisions provided for therein.

Also on November 16, 2017, in connection with the effectiveness of the New ABL Facility, the company terminated its existing ABL Facility, dated as of April 4, 2014, among the Company, Lands’ End Europe Limited, the financial institutions party thereto as lenders and Bank of America, N.A., as administrative agent and collateral agent, terminated all loan related documents and repaid all outstanding amounts thereunder.

Guarantees; Security for the New ABL Facility

All obligations under the New ABL Facility are unconditionally guaranteed by the Company and, subject to certain exceptions, each of its existing and future direct and indirect wholly-owned domestic subsidiaries.

The New ABL Facility is secured by (1) a first priority security interest in certain working capital of the Company and guarantors consisting primarily of accounts receivable and inventory and (2) a second priority security interest in certain property and assets of the Company and guarantors, including certain fixed assets and stock of subsidiaries.

Interest; Fees for New ABL Facility

The interest rates per annum applicable to the loans under the New ABL Facility are based on a fluctuating rate of interest measured by reference to, at the Company’s election, either (1) an adjusted LIBOR plus a borrowing margin, or (2) an alternative base rate plus a borrowing margin. The borrowing margin for the New ABL Facility is subject to adjustment based on the average daily availability under the ABL Facility for the preceding fiscal quarter, and may range from 1.25% to 1.75% in the case of LIBOR borrowings and may range from 0.50% to 1.00% in the case of base rate borrowings.

Customary agency fees are payable in respect of the New ABL Facility and include (1) commitment fees in an amount equal to 0.25% of the daily unused portions of the ABL Facility, and (2) customary letter of credit fees.

Stock-Based Compensation

9 Months Ended

Oct. 27, 2017

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Disclosure of Compensation Related Costs, Share-based Payments [Text Block]

STOCK-BASED COMPENSATION

The Company expenses the fair value of all stock awards over their respective vesting periods, ensuring that, the amount of cumulative compensation cost recognized at any date is at least equal to the portion of the grant-date value of the award that is vested at that date. The Company has elected to adjust compensation expense for an estimated forfeiture rate for those shares not expected to vest and to recognize compensation cost on a straight-line basis for awards that only have a service requirement with multiple vest dates.

The Company has granted the following types of stock awards to employees at management levels and above:

Time vesting stock awards ("Deferred Awards") which are in the form of restricted stock units which only require each recipient to complete a service period; Deferred Awards generally vest over three years or in full after a three year period. The fair value of Deferred Awards is based on the closing price of the Company's common stock on the grant date and is reduced for estimated forfeitures of those awards not expected to vest due to employee turnover.


ii.	Stock option awards ("Option Awards") which provide the recipient with the option to purchase a set number of shares at a stated exercise price over the term of the contract, which is 10 years for all Option Awards currently outstanding.

iii.

Performance-based stock awards ("Performance Awards") are in the form of restricted stock units and have, in addition to a service requirement, performance criteria that must be achieved for the awards to be earned. Performance Awards have annual vesting, but due to the performance criteria, are not eligible for straight-line expensing. Therefore, Performance Awards are amortized using a graded expense process. Similar to the Deferred Awards, Performance Awards fair value is based on the closing price of the Company’s common stock on the grant date and the compensation expense is reduced for estimated forfeitures of those awards not expected to vest due to employee turnover.

The following table provides a summary of the Company's stock-based compensation expense, which is included in Selling and administrative expense in the Condensed Consolidated Statements of Operations:



	13 Weeks Ended					39 Weeks Ended
(in thousands)	October 27, 2017		October 28, 2016			October 27, 2017		October 28, 2016
Deferred Awards	$	879	$	(301	)	$	2,315	$	1,067
Option Awards	176		—			452		—
Performance Awards	—		127			88		511
Total stock-based compensation expense	$	1,055	$	(174	)	$	2,855	$	1,578

In the Third Quarter 2016 there was a reversal of prior period expense due to the resignation of the former Chief Executive Officer.

The following table provides a summary of the activities for stock awards for Year to Date 2017:



	Deferred Awards				Option Awards			Performance Awards
(in thousands, except per share amounts)	Number of Shares		Weighted Average Grant Date Fair Value per Share		Number of Shares	Weighted Average Grant Date Fair Value per Share		Number of Shares		Weighted Average Grant Date Fair Value per Share
Outstanding as of January 27, 2017	252		$	24.42	—	$	—	69		$	26.38
Granted	403		21.79		343	8.73		—		—
Vested	(59	)	23.00		—	—		(41	)	28.33
Exercised	—		—		—	—		—		—
Forfeited or expired	(80	)	24.77		—	—		(28	)	23.47
Outstanding as of October 27, 2017	516		22.39		343	8.73		—		—

Total unrecognized stock-based compensation expense related to unvested Deferred Awards was approximately $9.0 million as of October 27, 2017, which is expected to be recognized ratably over a weighted average period of 2.4 years. Deferred Awards granted to various employees during Year to Date 2017 generally vest ratably for a period between fifteen months to four years.

There was no unrecognized stock-based compensation expense related to unvested Performance Awards as of October 27, 2017.

Total unrecognized stock-based compensation expense related to unvested Option Awards was approximately $2.5 million as of October 27, 2017, which is expected to be recognized ratably over a weighted average period of 3.4 years. The Option Awards vest ratably over 4.0 years and the contract to buy Option Awards extends for another 6.0 years. The fair value of each Option Award was estimated on the grant date using the Black-Scholes option pricing model. No Option Awards were exercisable as of October 27, 2017.

The fair value of Option Awards is determined on the grant date utilizing a Black-Scholes option pricing model. The following assumptions were utilized in deriving the fair value for Option Awards granted during Year to Date 2017:



Assumption	Low		High
Risk-free interest rate	1.82%	-	1.90%
Expected dividend yield	—%	-	—%
Volatility	45.59%	-	46.12%
Expected life (in years)	6.25	-	6.25
Weighted average exercise price per share	$18.10	-	$22.00

The simplified method was used to calculate the Expected life (in years) to be utilized in the Black-Scholes option pricing model applied to Option Awards granted in Fiscal 2017. The simplified method was used as the company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate the expected term of the Option Awards due to the limited period of time since the Company began publicly issuing shares.

Fair Value of Financial Assets and Liabilities

9 Months Ended

Oct. 27, 2017

Fair Value Disclosures [Abstract]

Fair Value of Financial Assets and Liabilities

FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES

The Company determines fair value of financial assets and liabilities based on the following fair value hierarchy, which prioritizes the inputs to valuation techniques used to measure fair value into three levels:

Level 1 inputs—unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access. An active market for the asset or liability is one in which transactions for the asset or liability occurs with sufficient frequency and volume to provide ongoing pricing information.

Level 2 inputs—inputs other than quoted market prices included in Level 1 that are observable, either directly or indirectly, for the asset or liability. Level 2 inputs include, but are not limited to, quoted prices for similar assets or liabilities in an active market, quoted prices for identical or similar assets or liabilities in markets that are not active and inputs other than quoted market prices that are observable for the asset or liability, such as interest rate curves and yield curves observable at commonly quoted intervals, volatilities, credit risk and default rates.

Level 3 inputs—unobservable inputs for the asset or liability.

Restricted cash is reflected on the Condensed Consolidated Balance Sheets at fair value. The fair value of restricted cash was $1.6 million, $3.3 million and $3.3 million as of October 27, 2017, October 28, 2016 and January 27, 2017, respectively based on Level 1 inputs. Restricted cash amounts are valued based upon statements received from financial institutions.

Cash and cash equivalents, accounts receivable, accounts payable and other current liabilities are reflected on the Condensed Consolidated Balance Sheets at cost, which approximates fair value due to the short-term nature of these instruments.

Carrying values and fair values of long-term debt, including the short-term portion, in the Condensed Consolidated Balance Sheets are as follows:



	October 27, 2017				October 28, 2016				January 27, 2017
(in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value		Carrying Amount		Fair Value
Long-term debt, including short-term portion	$	496,975	$	414,353	$	502,125	$	386,636	$	500,838	$	379,385

Long-term debt, including short-term portion was valued utilizing Level 2 valuation techniques based on the closing inactive market bid price on October 27, 2017, October 28, 2016, and January 27, 2017. There were no nonfinancial assets or nonfinancial liabilities recognized at fair value on a nonrecurring basis as of October 27, 2017, October 28, 2016, and January 27, 2017.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Goodwill and Intangible Assets	9 Months Ended
Goodwill and Intangible Assets	Oct. 27, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	GOODWILL AND INTANGIBLE ASSET The Company's intangible assets, consisting of a trade name and goodwill, were valued as a result of business combinations accounted for under the purchase accounting method. Goodwill represents the excess of the purchase price over the fair value of the net assets acquired. The net carrying amounts of goodwill and trade name are included within the Company's Direct segment. ASC 350, Intangibles - Goodwill and Other, requires companies to test goodwill and indefinite-lived intangible assets for impairment annually, or more often if an event or circumstance indicates that the carrying amount may not be recoverable. As a result of the 2016 annual impairment test the Company recorded a non-cash pretax trade name intangible asset impairment charge of $173.0 million in Fiscal 2016. There were no impairment charges recorded for the intangible asset in Year to Date 2017. If actual results are not consistent with our estimates and assumptions used in estimating revenue growth, future cash flows and asset fair values, we could incur further impairment charges for the intangible asset or goodwill, which could have an adverse effect on our results of operations. The annual test for impairment will be conducted as of the end of Fiscal November 2017. The intangible asset was $257.0 million, $430.0 million and $257.0 million as of October 27, 2017, October 28, 2016 and January 27, 2017, respectively. There were no impairments for goodwill during any periods presented or since goodwill was first recognized.

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Income Taxes	9 Months Ended
Income Taxes	Oct. 27, 2017
Income Tax Disclosure [Abstract]
Income Taxes	INCOME TAXES Lands’ End and Sears Holdings Corporation entered into a Tax Sharing Agreement in connection with the Separation which governs Sears Holdings Corporation’s and Lands’ End’s respective rights, responsibilities and obligations after the Separation with respect to liabilities for United States federal, state, local and foreign taxes attributable to the Lands’ End business. In addition to the allocation of tax liabilities, the Tax Sharing Agreement addresses the preparation and filing of tax returns for such taxes and dispute resolution with taxing authorities regarding such taxes. Generally, Sears Holdings Corporation is liable for all pre-Separation United States federal, state and local income taxes. Lands’ End generally is liable for all other income taxes attributable to its business, including all foreign taxes. As of October 27, 2017, the Company had UTBs of $6.9 million. Of this amount, $4.5 million would, if recognized, impact its effective tax rate, with the remaining amount being comprised of UTBs related to gross temporary differences or other indirect benefits. Pursuant to the Tax Sharing Agreement, Sears Holdings Corporation is generally responsible for all United States federal, state and local UTBs, including interest and penalties, through the date of the Separation and, as such, an indemnification asset from Sears Holdings Corporation for the pre-Separation UTBs is recorded in Other assets in the Condensed Consolidated Balance Sheets. The indemnification asset was $12.0 million, $14.4 million and $11.4 million as of October 27, 2017, October 28, 2016, and January 27, 2017, respectively. The Company classifies interest expense and penalties related to UTBs and interest income on tax overpayments as components of income tax expense. As of October 27, 2017, the total amount of interest expense and penalties recognized on our balance sheet was $5.5 million ($3.6 million net of federal benefit). The total amount of such net interest expense recognized in the Condensed Consolidated Statements of Operations was insignificant for all periods presented. The Company files income tax returns in the United States and various foreign jurisdictions. Sears Holdings and the Company are under examination by various state tax jurisdictions for the years 2003 to 2014.

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Oct. 27, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	COMMITMENTS AND CONTINGENCIES Legal Proceedings The Company is party to various claims, legal proceedings and investigations arising in the ordinary course of business. Some of these actions involve complex factual and legal issues and are subject to uncertainties. At this time, the Company is not able to either predict the outcome of these legal proceedings or reasonably estimate a potential range of loss with respect to the proceedings. While it is not feasible to predict the outcome of such pending claims, proceedings and investigations with certainty, management is of the opinion that their ultimate resolution should not have a material adverse effect on results of operations, cash flows or financial position taken as a whole. Beginning in 2005, the Company initiated claims in Iowa County Circuit Court against the City of Dodgeville (the "City") to recover overpaid taxes resulting from the City’s excessive property tax assessment of the Company’s headquarters campus for each tax year from 2005 through 2016. As of June 6, 2017 the City has refunded, as the result of various court decisions and a settlement agreement, over $7.5 million in excessive taxes and interest to the Company. All excessive property tax assessment claims arising with respect to the tax years 2005 through 2016 are now closed. The Company received refunds of $1.0 million of the above amount in First Quarter 2017, $1.2 million in Second Quarter 2016 and $1.1 million in Third Quarter 2016 which were recorded primarily within Selling and administrative costs in the Condensed Consolidated Statements of Operations.

Related Party

9 Months Ended

Oct. 27, 2017

Related Party

RELATED PARTY TRANSACTIONS

According to statements on Schedule 13D filed with the SEC by ESL, ESL beneficially owns significant portions of both the Company's and Sears Holdings Corporation's outstanding shares of common stock. Therefore, Sears Holdings Corporation, the Company's former parent company, is considered a related party. In First Quarter 2017, ESL purchased approximately $4.0 million of the Company's outstanding debt at a discount of approximately $1.0 million. Due to the related party relationship, this discount was considered a cancellation of debt under Section 108 of the Internal Revenue Code, triggering additional income tax payments for the Company. As of May 4, 2017, ESL had divested itself of all of the Company's outstanding debt to an unrelated third party.

In connection with and subsequent to the Separation, the Company entered into various agreements with Sears Holdings which, among other things, (i) govern specified aspects of the Company's relationship following the Separation, especially with regards to the Lands’ End Shops at Sears, and (ii) establish terms pursuant to which subsidiaries of Sears Holdings Corporation are providing services to us. Descriptions of these transactions are included in the Company's 2016 Annual Report on Form 10-K and proxy statement filed with the SEC on March 31, 2017.

In its annual report on Form 10-K for its fiscal year ended January 28, 2017, Sears Holdings disclosed that its historical operating results indicate substantial doubt exists related to its ability to continue as a going concern. Sears Holdings also disclosed it believes that actions it has taken in the last 12 months and expected benefits from actions to be taken in 2017 are probable to mitigate the substantial doubt raised by its historical operating results and therefore will satisfy its liquidity needs for the 12 months following the issuance of its financial statements.

The components of the transactions between the Company and Sears Holdings, which exclude pass-through payments to third parties, are as follows:

Lands’ End Shops at Sears

Related party costs charged by Sears Holdings to the Company related to Lands’ End Shops at Sears are as follows:



	13 Weeks Ended				39 Weeks Ended
(in thousands, except for number of stores)	October 27, 2017		October 28, 2016		October 27, 2017		October 28, 2016
Rent, CAM and occupancy costs	$	5,376	$	6,165	$	16,882	$	18,707
Retail services, store labor	5,268		6,004		16,410		18,034
Financial services and payment processing	479		573		1,627		1,963
Supply chain costs	167		183		558		735
Total expenses	$	11,290	$	12,925	$	35,477	$	39,439
Number of Lands’ End Shops at Sears at period end	188		219		188		219

General Corporate Services

Related party costs charged by Sears Holdings to the Company for general corporate services are as follows:



	13 Weeks Ended				39 Weeks Ended
(in thousands)	October 27, 2017		October 28, 2016		October 27, 2017		October 28, 2016
Sourcing	$	3,445	$	4,941	$	8,525	$	7,979
Shop Your Way	83		596		780		1,670
Shared services	48		48		143		143
Total expenses	$	3,576	$	5,585	$	9,448	$	9,792

The Company has extended the contract under which it receives sourcing services through June 30, 2020 and the contract governing its participation in the Shop Your Way program through April 4, 2018.

Use of Intellectual Property or Services

Related party revenue and costs charged by the Company to and from Sears Holdings for the use of intellectual property or services is as follows:



	13 Weeks Ended						39 Weeks Ended
(in thousands)	October 27, 2017			October 28, 2016			October 27, 2017			October 28, 2016
Call Center Services	$	—		$	1,976		$	1,160		$	5,777
Lands' End Business Outfitters revenue	222			333			764			1,307
Credit card revenue	205			265			638			776
Royalty income	55			56			169			182
Gift card (expense)	(7		)	(7		)	(20		)	(20		)
Total income	$	475		$	2,623		$	2,711		$	8,022

Call Center Services

The Company had entered into a contract with SHMC to provide call center services in support of Sears Holdings’ SYW. This income is net of agreed upon costs directly attributable to the Company providing these services. The income is included in Net revenue and costs are included in Selling and administrative expenses in the Condensed Consolidated Statements of Operations. The contract for call center services expired on April 30, 2017.

Additional Balance Sheet Information

At October 27, 2017, October 28, 2016 and January 27, 2017, the Company included $3.1 million, $4.6 million and $3.7 million in Accounts receivable, net, respectively, and $3.1 million, $3.8 million and $3.1 million in Accounts payable, respectively, in the Condensed Consolidated Balance Sheets to reflect amounts due from and owed to Sears Holdings.

At October 27, 2017, October 28, 2016 and January 27, 2017, respectively, a $12.0 million, $14.4 million and $11.4 million receivable was recorded by the Company in Other assets in the Condensed Consolidated Balance Sheets to reflect the indemnification by Sears Holdings Corporation of the pre-Separation UTBs (including penalties and interest) for which Sears Holdings Corporation is responsible under the Tax Sharing Agreement.

Segment Reporting

9 Months Ended

Oct. 27, 2017

Segment Reporting [Abstract]

Segment Reporting

SEGMENT REPORTING

The Company is a leading multi-channel retailer of clothing, accessories and footwear, as well as home products, and has two operating segments: Direct and Retail. Product revenues are divided by product categories: Apparel and Non-apparel. The Non-apparel revenues include accessories, footwear, and home goods. Services and other revenue includes embroidery, monogramming, gift wrapping, shipping and other services. Net revenue is aggregated by product category in the following table:



	13 Weeks Ended				39 Weeks Ended
(in thousands)	October 27, 2017		October 28, 2016		October 27, 2017		October 28, 2016
Net revenue:
Apparel	$	272,175	$	252,082	$	759,460	$	725,062
Non-apparel	38,559		37,854		93,067		95,021
Service and other	14,755		21,540		43,517		56,836
Total net revenue	$	325,489	$	311,476	$	896,044	$	876,919

The Company identifies reportable segments according to how business activities are managed and evaluated. Each of the Company’s operating segments are reportable segments and are strategic business units that offer similar products and services but are sold either directly from its warehouses (Direct) or through its retail stores (Retail). Adjusted EBITDA is the primary measure used to make decisions on allocating resources and assessing performance of each operating segment. Adjusted EBITDA is computed as Income before taxes appearing on the Condensed Consolidated Statements of Operations net of interest expense, depreciation and amortization and other significant items that while periodically affecting the Company's results, may vary significantly from period to period and may have a disproportionate effect in a given period, which may affect comparability of results. Reportable segment assets are those directly used in or clearly allocable to an operating segment’s operations. Depreciation, amortization, and property and equipment expenditures are recognized in each respective segment. There were no material transactions between reporting segments for any periods presented.

•

The Direct segment sells products through the Company’s e-commerce websites and direct mail catalogs. Operating costs consist primarily of direct marketing costs (catalog and e-commerce marketing costs); order processing and shipping costs; direct labor and benefits costs and facility costs. Assets primarily include goodwill and trade name intangible assets, inventory, accounts receivable, prepaid expenses (deferred catalog costs), technology infrastructure, and property and equipment.


•	The Retail segment sells products and services through dedicated Lands’ End Shops at Sears across the United States and the Company’s stand-alone Lands’ End stores. Operating costs consist primarily of labor and benefits costs; rent, CAM and occupancy costs; distribution costs; and in-store marketing costs. Assets primarily include retail inventory, fixtures and leasehold improvements.

•

Corporate overhead and other expenses include unallocated shared-service costs, which primarily consist of employee services and financial services, legal and corporate expenses. These expenses include labor and benefits costs, corporate headquarters occupancy costs and other administrative expenses. Assets include corporate headquarters and facilities, corporate cash and cash equivalents and deferred income taxes.

Financial information by segment is presented in the following tables.

SUMMARY OF SEGMENT DATA



	13 Weeks Ended				39 Weeks Ended
(in thousands)	October 27, 2017		October 28, 2016		October 27, 2017		October 28, 2016
Net revenue:
Direct	$	290,326	$	272,080	$	778,554	$	750,660
Retail	35,104		39,340		117,317		126,077
Corporate / other	59		56		173		182
Total net revenue	$	325,489	$	311,476	$	896,044	$	876,919



	13 Weeks Ended						39 Weeks Ended
(in thousands)	October 27, 2017			October 28, 2016			October 27, 2017			October 28, 2016
Adjusted EBITDA:
Direct	$	29,100		$	13,904		$	54,018		$	41,516
Retail	(6,003		)	(3,583		)	(7,405		)	(7,063		)
Corporate / other	(10,245		)	(9,035		)	(25,635		)	(25,271		)
Total adjusted EBITDA	$	12,852		$	1,286		$	20,978		$	9,182
Product recall	—			(212		)	—			(212		)
Loss on disposal of property and equipment	89			126			151			172
Transfer of corporate functions	475			—			2,401			—
Depreciation and amortization	6,347			4,795			19,031			13,419
Operating income (loss)	$	5,941		$	(3,423	)	$	(605	)	$	(4,197	)
Interest expense	6,350			6,149			18,642			18,493
Other income, net	(576		)	(432		)	(1,812		)	(1,413		)
Income tax expense (benefit)	5			(1,918		)	(5,878		)	(6,316		)
NET INCOME (LOSS)	$	162		$	(7,222	)	$	(11,557	)	$	(14,961	)



	13 Weeks Ended				39 Weeks Ended
(in thousands)	October 27, 2017		October 28, 2016		October 27, 2017		October 28, 2016
Depreciation and amortization:
Direct	$	5,747	$	4,027	$	17,015	$	11,097
Retail	285		408		992		1,233
Corporate / other	315		360		1,024		1,089
Total depreciation and amortization	$	6,347	$	4,795	$	19,031	$	13,419



(in thousands)	October 27, 2017		October 28, 2016		January 27, 2017
Total Assets:
Direct	$	934,508	$	1,073,975	$	805,201
Retail	67,965		78,373		69,792
Corporate / other	118,007		160,830		239,398
Total assets	$	1,120,480	$	1,313,178	$	1,114,391



	13 Weeks Ended				39 Weeks Ended
(in thousands)	October 27, 2017		October 28, 2016		October 27, 2017		October 28, 2016
Capital expenditures:
Direct	$	8,791	$	8,041	$	29,004	$	25,804
Retail	—		25		10		279
Corporate / other	129		—		129		—
Total capital expenditures	$	8,920	$	8,066	$	29,143	$	26,083

Property, Plant and Equipment	9 Months Ended
Property, Plant and Equipment	Oct. 27, 2017
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	PROPERTY, PLANT AND EQUIPMENT As part of a multi-year plan to implement a global ERP system, assets were placed in service in connection with financial suite assets. No new ERP assets were placed in service during Third Quarter 2017 and $30.7 million were placed in service in Year to Date 2017. The Company began depreciating the assets over useful lives of 3 to 10 years.

Recent Accounting Pronouncements	9 Months Ended
Recent Accounting Pronouncements	Oct. 27, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Recent Accounting Pronouncements	RECENT ACCOUNTING PRONOUNCEMENTS Intangibles - Goodwill and Other The Company elected to early adopt ASU 2017-04, Intangibles - Goodwill and Other, which simplifies the test for goodwill impairment by removing the second step of the goodwill impairment test. Under the new guidance, the Company will apply a one-step quantitative test and record the amount of goodwill impairment as the excess of a reporting unit's carrying amount over its fair value, not to exceed the total amount of goodwill allocated to the reporting unit, during its annual test for impairment to be conducted as of the end of Fiscal November 2017. The new guidance does not amend the optional qualitative assessment of goodwill impairment. Revenue from Contracts with Customers In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers, which provides guidance for revenue recognition. The standard’s core principle is that a company will recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. In doing so, companies will need to use more judgment and make more estimates than under today’s guidance. These may include identifying performance obligations in the contract, estimating the amount of variable consideration to include in the transaction price and allocating the transaction price to each separate performance obligation. This guidance was deferred by ASU 2015-14, Revenue from Contracts with Customers, issued by the FASB in August 2015, and will be effective for Lands' End in the first quarter of its fiscal year ending February 1, 2019. Subsequently, the FASB has also issued accounting standards updates which clarify the guidance. The Company has developed a road map for implementation and is currently assessing the impact of adopting ASU 2014-09 on our revenue recognition practices. While most revenue recognition policies are not expected to change, the Company has identified anticipated changes to our Condensed Consolidated Statement of Operations related to the timing of revenue recognition for gift card breakage and to the Condensed Consolidated Balance Sheets to the presentation of the reserve for returns, in addition to increased disclosures required. The Company is continuing to study the impacts of this standard and its amendments and expects to finalize its evaluation in the fourth quarter of Fiscal 2017. Recognition of Breakage for Certain Prepaid Stored-Value Products In March 2016, the FASB issued ASU 2016-04, Recognition of Breakage for Certain Prepaid Stored-Value Products. This update clarifies when it is acceptable to recognize the unredeemed portion of prepaid gift cards into income. This guidance will be effective for Lands' End in the first quarter of its fiscal year ending February 1, 2019. The Company is currently in the process of evaluating the impact of adoption of this ASU on the Company's Condensed Consolidated Financial Statements. Classification of Certain Cash Receipts and Cash Payments In August 2016, the FASB issued ASU 2016-15, Classification of Certain Cash Receipts and Cash Payments. This update clarifies issues to reduce the current and potential future diversity in practice of the classification of certain cash receipts and cash payments within the statement of cash flows. This guidance will be effective for Lands' End in the first quarter of its fiscal year ending February 1, 2019. The Company is currently in the process of evaluating the impact of adoption of this ASU on the Company's Condensed Consolidated Financial Statements. Restricted Cash In November 2016, the FASB issued ASU 2016-18, Restricted Cash. This ASU requires the inclusion of restricted cash with cash and cash equivalents when reconciling the beginning of period and end of period total amounts shown on the statement of cash flows. This guidance will be effective for the Company in the first quarter of its fiscal year ending February 1, 2019. The Company is currently in the process of evaluating the impact of adoption of this ASU on the Company's Condensed Consolidated Financial Statements. Leases In February 2016, the FASB issued ASU 2016-02, Leases, which will replace the existing guidance in ASC 840, Leases. This ASU requires a dual approach for lessee accounting under which a lessee would account for leases as finance leases or operating leases. Both finance leases and operating leases will result in the lessee recognizing a right-of-use asset and a corresponding lease liability. For finance leases, the lessee would recognize interest expense and amortization of the right-of-use asset, and for operating leases, the lessee would recognize a straight-line total lease expense. This guidance will be effective for the Company in the first quarter of its fiscal year ending January 31, 2020. While it is expected that the standard will have a material increase in the assets and liabilities recorded on the Company's Consolidated Balance Sheet, the Company is still evaluating the overall impact on the Company's Condensed Consolidated Financial Statements.

Recent Accounting Pronouncements (Policies)	9 Months Ended
Recent Accounting Pronouncements (Policies)	Oct. 27, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
New Accounting Pronouncements	Intangibles - Goodwill and Other The Company elected to early adopt ASU 2017-04, Intangibles - Goodwill and Other, which simplifies the test for goodwill impairment by removing the second step of the goodwill impairment test. Under the new guidance, the Company will apply a one-step quantitative test and record the amount of goodwill impairment as the excess of a reporting unit's carrying amount over its fair value, not to exceed the total amount of goodwill allocated to the reporting unit, during its annual test for impairment to be conducted as of the end of Fiscal November 2017. The new guidance does not amend the optional qualitative assessment of goodwill impairment. Revenue from Contracts with Customers In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers, which provides guidance for revenue recognition. The standard’s core principle is that a company will recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. In doing so, companies will need to use more judgment and make more estimates than under today’s guidance. These may include identifying performance obligations in the contract, estimating the amount of variable consideration to include in the transaction price and allocating the transaction price to each separate performance obligation. This guidance was deferred by ASU 2015-14, Revenue from Contracts with Customers, issued by the FASB in August 2015, and will be effective for Lands' End in the first quarter of its fiscal year ending February 1, 2019. Subsequently, the FASB has also issued accounting standards updates which clarify the guidance. The Company has developed a road map for implementation and is currently assessing the impact of adopting ASU 2014-09 on our revenue recognition practices. While most revenue recognition policies are not expected to change, the Company has identified anticipated changes to our Condensed Consolidated Statement of Operations related to the timing of revenue recognition for gift card breakage and to the Condensed Consolidated Balance Sheets to the presentation of the reserve for returns, in addition to increased disclosures required. The Company is continuing to study the impacts of this standard and its amendments and expects to finalize its evaluation in the fourth quarter of Fiscal 2017. Recognition of Breakage for Certain Prepaid Stored-Value Products In March 2016, the FASB issued ASU 2016-04, Recognition of Breakage for Certain Prepaid Stored-Value Products. This update clarifies when it is acceptable to recognize the unredeemed portion of prepaid gift cards into income. This guidance will be effective for Lands' End in the first quarter of its fiscal year ending February 1, 2019. The Company is currently in the process of evaluating the impact of adoption of this ASU on the Company's Condensed Consolidated Financial Statements. Classification of Certain Cash Receipts and Cash Payments In August 2016, the FASB issued ASU 2016-15, Classification of Certain Cash Receipts and Cash Payments. This update clarifies issues to reduce the current and potential future diversity in practice of the classification of certain cash receipts and cash payments within the statement of cash flows. This guidance will be effective for Lands' End in the first quarter of its fiscal year ending February 1, 2019. The Company is currently in the process of evaluating the impact of adoption of this ASU on the Company's Condensed Consolidated Financial Statements. Restricted Cash In November 2016, the FASB issued ASU 2016-18, Restricted Cash. This ASU requires the inclusion of restricted cash with cash and cash equivalents when reconciling the beginning of period and end of period total amounts shown on the statement of cash flows. This guidance will be effective for the Company in the first quarter of its fiscal year ending February 1, 2019. The Company is currently in the process of evaluating the impact of adoption of this ASU on the Company's Condensed Consolidated Financial Statements. Leases In February 2016, the FASB issued ASU 2016-02, Leases, which will replace the existing guidance in ASC 840, Leases. This ASU requires a dual approach for lessee accounting under which a lessee would account for leases as finance leases or operating leases. Both finance leases and operating leases will result in the lessee recognizing a right-of-use asset and a corresponding lease liability. For finance leases, the lessee would recognize interest expense and amortization of the right-of-use asset, and for operating leases, the lessee would recognize a straight-line total lease expense. This guidance will be effective for the Company in the first quarter of its fiscal year ending January 31, 2020. While it is expected that the standard will have a material increase in the assets and liabilities recorded on the Company's Consolidated Balance Sheet, the Company is still evaluating the overall impact on the Company's Condensed Consolidated Financial Statements.

Earnings Per Share (Tables)

9 Months Ended

Oct. 27, 2017

Earnings Per Share [Abstract]

Schedule of earnings per share, basic and diluted

The following table summarizes the components of basic and diluted EPS:



	13 Weeks Ended					39 Weeks Ended
(in thousands, except per share amounts)	October 27, 2017		October 28, 2016			October 27, 2017			October 28, 2016
Net income (loss)	$	162	$	(7,222	)	$	(11,557	)	$	(14,961	)

Basic weighted average shares outstanding	32,095		32,029			32,068			32,018
Dilutive effect of stock awards	22		—			—			—
Diluted weighted average shares outstanding	32,117		32,029			32,068			32,018

Basic earnings (loss) per share	$	0.01	$	(0.23	)	$	(0.36	)	$	(0.47	)
Diluted earnings (loss) per share	$	0.01	$	(0.23	)	$	(0.36	)	$	(0.47	)

Other Comprehensive Income (Loss) (Tables)

9 Months Ended

Oct. 27, 2017

Equity [Abstract]

Schedule of accumulated other comprehensive income (loss)



	13 Weeks Ended						39 Weeks Ended
(in thousands)	October 27, 2017			October 28, 2016			October 27, 2017			October 28, 2016
Beginning balance: Accumulated other comprehensive loss (net of tax of $6,054, $5,467, $6,691 and $5,053, respectively)	$	(11,287	)	$	(10,153	)	$	(12,426	)	$	(9,384	)
Other comprehensive (loss) income:
Foreign currency translation adjustments (net of tax (benefit) expense of $66, $1,176, $(571) and $1,590, respectively)	(79		)	(2,183		)	1,060			(2,952		)
Ending balance: Accumulated other comprehensive loss (net of tax of $6,120, $6,643, $6,120 and $6,643, respectively)	$	(11,366	)	$	(12,336	)	$	(11,366	)	$	(12,336	)

Debt (Tables)

9 Months Ended

Oct. 27, 2017

Line of Credit Facility [Line Items]

Schedule of Line of Credit Facilities [Table Text Block]

The following table summarizes the Company's borrowing availability under the ABL Facility:



	October 27, 2017		October 28, 2016		January 27, 2017
ABL maximum borrowing	$	175,000	$	175,000	$	175,000
Outstanding Letters of Credit	17,788		13,845		19,705
Borrowing availability under ABL	$	157,212	$	161,155	$	155,295

Schedule of aggregate scheduled maturities

The Company's debt consisted of the following:



	October 27, 2017				October 28, 2016				January 27, 2017
	Amount		Rate		Amount		Rate		Amount		Rate
Term Loan Facility, maturing April 4, 2021	$	496,975	4.49	%	$	502,125	4.25	%	$	500,838	4.25	%
ABL Facility, maturing April 4, 2019¹	—		—	%	—		—	%	—		—	%
	496,975				502,125				500,838
Less: Current maturities in Other current liabilities	5,150				5,150				5,150
Less: Unamortized debt issuance costs - Term Loan Facility	4,628				5,983				5,645
Long-term debt, net	$	487,197			$	490,992			$	490,043

¹Debt arrangement terminated on November 16, 2017.

Stock-Based Compensation (Tables)

9 Months Ended

Oct. 27, 2017

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based Compensation Arrangements by Share-based Payment Award, Restricted Stock Units, Vested and Expected to Vest [Table Text Block]



	Deferred Awards				Option Awards			Performance Awards
(in thousands, except per share amounts)	Number of Shares		Weighted Average Grant Date Fair Value per Share		Number of Shares	Weighted Average Grant Date Fair Value per Share		Number of Shares		Weighted Average Grant Date Fair Value per Share
Outstanding as of January 27, 2017	252		$	24.42	—	$	—	69		$	26.38
Granted	403		21.79		343	8.73		—		—
Vested	(59	)	23.00		—	—		(41	)	28.33
Exercised	—		—		—	—		—		—
Forfeited or expired	(80	)	24.77		—	—		(28	)	23.47
Outstanding as of October 27, 2017	516		22.39		343	8.73		—		—

Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Table Text Block]



	13 Weeks Ended					39 Weeks Ended
(in thousands)	October 27, 2017		October 28, 2016			October 27, 2017		October 28, 2016
Deferred Awards	$	879	$	(301	)	$	2,315	$	1,067
Option Awards	176		—			452		—
Performance Awards	—		127			88		511
Total stock-based compensation expense	$	1,055	$	(174	)	$	2,855	$	1,578

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]



Assumption	Low		High
Risk-free interest rate	1.82%	-	1.90%
Expected dividend yield	—%	-	—%
Volatility	45.59%	-	46.12%
Expected life (in years)	6.25	-	6.25
Weighted average exercise price per share	$18.10	-	$22.00

Fair Value of Financial Assets and Liabilities (Tables)

9 Months Ended

Oct. 27, 2017

Fair Value Disclosures [Abstract]

Schedule of other financial assets and liabilities measured at fair value

Carrying values and fair values of long-term debt, including the short-term portion, in the Condensed Consolidated Balance Sheets are as follows:



	October 27, 2017				October 28, 2016				January 27, 2017
(in thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value		Carrying Amount		Fair Value
Long-term debt, including short-term portion	$	496,975	$	414,353	$	502,125	$	386,636	$	500,838	$	379,385

Condensed Consolidated Balance Sheets at fair value. The fair value of restricted cash was $1.6 million, $3.3 million and $3.3 million as of October 27, 2017, October 28, 2016 and January 27, 2017, respectively based on Level 1 inputs. Restricted cash amounts are valued based upon statements received from financial institutions.

Related Party (Tables)

9 Months Ended

Oct. 27, 2017

Related party costs charged by Sears Holdings to the Company related to Lands’ End Shops at Sears are as follows:



	13 Weeks Ended				39 Weeks Ended
(in thousands, except for number of stores)	October 27, 2017		October 28, 2016		October 27, 2017		October 28, 2016
Rent, CAM and occupancy costs	$	5,376	$	6,165	$	16,882	$	18,707
Retail services, store labor	5,268		6,004		16,410		18,034
Financial services and payment processing	479		573		1,627		1,963
Supply chain costs	167		183		558		735
Total expenses	$	11,290	$	12,925	$	35,477	$	39,439
Number of Lands’ End Shops at Sears at period end	188		219		188		219

Related party costs charged by Sears Holdings to the Company for general corporate services are as follows:



	13 Weeks Ended				39 Weeks Ended
(in thousands)	October 27, 2017		October 28, 2016		October 27, 2017		October 28, 2016
Sourcing	$	3,445	$	4,941	$	8,525	$	7,979
Shop Your Way	83		596		780		1,670
Shared services	48		48		143		143
Total expenses	$	3,576	$	5,585	$	9,448	$	9,792

Related party revenue and costs charged by the Company to and from Sears Holdings for the use of intellectual property or services is as follows:



	13 Weeks Ended						39 Weeks Ended
(in thousands)	October 27, 2017			October 28, 2016			October 27, 2017			October 28, 2016
Call Center Services	$	—		$	1,976		$	1,160		$	5,777
Lands' End Business Outfitters revenue	222			333			764			1,307
Credit card revenue	205			265			638			776
Royalty income	55			56			169			182
Gift card (expense)	(7		)	(7		)	(20		)	(20		)
Total income	$	475		$	2,623		$	2,711		$	8,022

Segment Reporting (Tables)

9 Months Ended

Oct. 27, 2017

Revenue, Major Customer [Line Items]

Revenue from External Customers by Products and Services [Table Text Block]

Net revenue is aggregated by product category in the following table:



	13 Weeks Ended				39 Weeks Ended
(in thousands)	October 27, 2017		October 28, 2016		October 27, 2017		October 28, 2016
Net revenue:
Apparel	$	272,175	$	252,082	$	759,460	$	725,062
Non-apparel	38,559		37,854		93,067		95,021
Service and other	14,755		21,540		43,517		56,836
Total net revenue	$	325,489	$	311,476	$	896,044	$	876,919

Schedule of financial information by segment

Financial information by segment is presented in the following tables.

SUMMARY OF SEGMENT DATA



	13 Weeks Ended				39 Weeks Ended
(in thousands)	October 27, 2017		October 28, 2016		October 27, 2017		October 28, 2016
Net revenue:
Direct	$	290,326	$	272,080	$	778,554	$	750,660
Retail	35,104		39,340		117,317		126,077
Corporate / other	59		56		173		182
Total net revenue	$	325,489	$	311,476	$	896,044	$	876,919



	13 Weeks Ended						39 Weeks Ended
(in thousands)	October 27, 2017			October 28, 2016			October 27, 2017			October 28, 2016
Adjusted EBITDA:
Direct	$	29,100		$	13,904		$	54,018		$	41,516
Retail	(6,003		)	(3,583		)	(7,405		)	(7,063		)
Corporate / other	(10,245		)	(9,035		)	(25,635		)	(25,271		)
Total adjusted EBITDA	$	12,852		$	1,286		$	20,978		$	9,182
Product recall	—			(212		)	—			(212		)
Loss on disposal of property and equipment	89			126			151			172
Transfer of corporate functions	475			—			2,401			—
Depreciation and amortization	6,347			4,795			19,031			13,419
Operating income (loss)	$	5,941		$	(3,423	)	$	(605	)	$	(4,197	)
Interest expense	6,350			6,149			18,642			18,493
Other income, net	(576		)	(432		)	(1,812		)	(1,413		)
Income tax expense (benefit)	5			(1,918		)	(5,878		)	(6,316		)
NET INCOME (LOSS)	$	162		$	(7,222	)	$	(11,557	)	$	(14,961	)



	13 Weeks Ended				39 Weeks Ended
(in thousands)	October 27, 2017		October 28, 2016		October 27, 2017		October 28, 2016
Depreciation and amortization:
Direct	$	5,747	$	4,027	$	17,015	$	11,097
Retail	285		408		992		1,233
Corporate / other	315		360		1,024		1,089
Total depreciation and amortization	$	6,347	$	4,795	$	19,031	$	13,419



(in thousands)	October 27, 2017		October 28, 2016		January 27, 2017
Total Assets:
Direct	$	934,508	$	1,073,975	$	805,201
Retail	67,965		78,373		69,792
Corporate / other	118,007		160,830		239,398
Total assets	$	1,120,480	$	1,313,178	$	1,114,391



	13 Weeks Ended				39 Weeks Ended
(in thousands)	October 27, 2017		October 28, 2016		October 27, 2017		October 28, 2016
Capital expenditures:
Direct	$	8,791	$	8,041	$	29,004	$	25,804
Retail	—		25		10		279
Corporate / other	129		—		129		—
Total capital expenditures	$	8,920	$	8,066	$	29,143	$	26,083

Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 27, 2017	Oct. 28, 2016	Oct. 27, 2017	Oct. 28, 2016
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	827,057	376,347	692,175	314,664
NET INCOME (LOSS)	$ 162	$ (7,222)	$ (11,557)	$ (14,961)
Basic weighted average common shares outstanding (shares)	32,095,000	32,029,000	32,068,000	32,018,000
Dilutive effect of stock awards	22,000	0	0	0
Diluted weighted average common shares outstanding (shares)	32,117,000	32,029,000	32,068,000	32,018,000
Basic (in USD per share)	$ 0.01	$ (0.23)	$ (0.36)	$ (0.47)
Diluted (in USD per share)	$ 0.01	$ (0.23)	$ (0.36)	$ (0.47)

Other Comprehensive Income (Loss) (Details) - USD ($)	3 Months Ended		9 Months Ended
Other Comprehensive Income (Loss) (Details) - USD ($)	Oct. 27, 2017	Oct. 28, 2016	Oct. 27, 2017	Oct. 28, 2016	Apr. 28, 2017	Jan. 27, 2017	Apr. 29, 2016	Jan. 30, 2015
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance: Accumulated other comprehensive loss (net of tax of $6,054, $5,467, $6,691 and $5,053, respectively)	$ (11,287,000)	$ (10,153,000)	$ (12,426,000)	$ (9,384,000)
Other comprehensive (loss) income:
Foreign currency translation adjustments (net of tax (benefit) expense of $66, $1,176, $(571) and $1,590, respectively)	(79,000)	(2,183,000)	1,060,000	(2,952,000)
Ending balance: Accumulated other comprehensive loss (net of tax of $6,120, $6,643, $6,120 and $6,643, respectively)	(11,366,000)	(12,336,000)	(11,366,000)	(12,336,000)
Foreign currency translations adjustment, tax	66,000	1,176,000	(571,000)	1,590,000
Accumulated other comprehensive loss, tax	$ 6,120,000	$ 6,643,000	$ 6,120,000	$ 6,643,000	$ 6,054,000	$ 6,691,000	$ 5,467,000	$ 5,053,000

Debt (Details) $ in Thousands		9 Months Ended
Debt (Details) $ in Thousands	Nov. 16, 2017 USD ($)	Oct. 27, 2017 USD ($)	Jan. 27, 2017 USD ($)	Oct. 28, 2016 USD ($)
Line of Credit Facility [Line Items]
Debt Instrument, Interest Rate, Stated Percentage		4.49%	4.25%	4.25%
Long-term Debt		$ 496,975	$ 500,838	$ 502,125
Long-term Debt, Current Maturities		5,150	5,150	5,150
Deferred Finance Costs, Net		4,628	5,645	5,983
Long-term debt, net		487,197	490,043	490,992
ABL Facility \| Line of Credit
Line of Credit Facility [Line Items]
Line of credit facility maximum borrowing capacity		175,000	175,000	175,000
Outstanding letters of credit		17,788	19,705	13,845
Available borrowing under line of credit facility		$ 157,212	155,295	161,155
ABL Facility \| Line of Credit \| Subsequent Event
Line of Credit Facility [Line Items]
Line of credit facility maximum borrowing capacity	$ 175,000
ABL Facility \| Domestic Line of Credit [Member] \| Subsequent Event
Line of Credit Facility [Line Items]
Line of credit facility maximum borrowing capacity	$ 70,000
ABL Facility \| Secured debt
Line of Credit Facility [Line Items]
Line of credit facility, covenant terms, minimum percentage of loan cap amount		10.00%
Line of credit facility, covenant terms, minimum excess credit availability		$ 15,000
Line of credit facility, covenant terms, minimum fixed charge coverage ratio		1.0
ABL Facility \| Secured debt \| Subsequent Event
Line of Credit Facility [Line Items]
Line of credit facility, unused commitment fee percentage	0.25%
ABL Facility \| Domestic Letters of Credit [Member]
Line of Credit Facility [Line Items]
Line of credit facility maximum borrowing capacity		$ 0	$ 0	$ 0
Interest rate at the end of period		0.00%	0.00%	0.00%
ABL New Facility \| Subsequent Event
Line of Credit Facility [Line Items]
Line of Credit Facility, Description	<div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;padding-top:12px;text-align:justify;text-indent:33px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;font-weight:bold;">New ABL Facility</font></div><div style="line-height:120%;padding-top:12px;text-align:justify;text-indent:33px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Subsequent to the balance sheet date, on November 16, 2017, the Company entered into an asset-based lending credit agreement with Wells Fargo Bank, National Association, which provides for maximum borrowings of </font><font style="font-family:inherit;font-size:10pt;">$175.0 million</font><font style="font-family:inherit;font-size:10pt;"> for the Company, subject to a borrowing base. The New ABL Facility has a letter of credit sub-limit of </font><font style="font-family:inherit;font-size:10pt;">$70.0 million</font><font style="font-family:inherit;font-size:10pt;">. The New ABL Facility is available for working capital and other general corporate purposes. The New ABL Facility will mature no later than November 16, 2022, subject to customary extension provisions provided for therein.</font></div><div style="line-height:120%;padding-top:12px;text-align:justify;text-indent:33px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Also on November 16, 2017, in connection with the effectiveness of the New ABL Facility, the company terminated its existing ABL Facility, dated as of April 4, 2014, among the Company, Lands’ End Europe Limited, the financial institutions party thereto as lenders and Bank of America, N.A., as administrative agent and collateral agent, terminated all loan related documents and repaid all outstanding amounts thereunder.</font></div><div style="line-height:120%;padding-top:12px;text-align:left;text-indent:33px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Guarantees; Security for the New ABL Facility</font></div><div style="line-height:120%;padding-top:12px;text-align:justify;text-indent:33px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">All obligations under the New ABL Facility are unconditionally guaranteed by the Company and, subject to certain exceptions, each of its existing and future direct and indirect wholly-owned domestic subsidiaries. </font></div><div style="line-height:120%;padding-top:12px;text-align:justify;text-indent:33px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The New ABL Facility is secured by (1) a first priority security interest in certain working capital of the Company and guarantors consisting primarily of accounts receivable and inventory and (2) a second priority security interest in certain property and assets of the Company and guarantors, including certain fixed assets and stock of subsidiaries. </font></div><div style="line-height:120%;padding-top:12px;text-align:left;text-indent:33px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-style:italic;">Interest; Fees for New ABL Facility</font></div><div style="line-height:120%;padding-top:12px;text-align:justify;text-indent:33px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The interest rates per annum applicable to the loans under the New ABL Facility are based on a fluctuating rate of interest measured by reference to, at the Company’s election, either (1) an adjusted LIBOR plus a borrowing margin, or (2) an alternative base rate plus a borrowing margin. The borrowing margin for the New ABL Facility is subject to adjustment based on the average daily availability under the ABL Facility for the preceding fiscal quarter, and may range from </font><font style="font-family:inherit;font-size:10pt;">1.25%</font><font style="font-family:inherit;font-size:10pt;"> to </font><font style="font-family:inherit;font-size:10pt;">1.75%</font><font style="font-family:inherit;font-size:10pt;"> in the case of LIBOR borrowings and may range from </font><font style="font-family:inherit;font-size:10pt;">0.50%</font><font style="font-family:inherit;font-size:10pt;"> to </font><font style="font-family:inherit;font-size:10pt;">1.00%</font><font style="font-family:inherit;font-size:10pt;"> in the case of base rate borrowings. </font></div><div style="line-height:120%;padding-top:12px;text-align:justify;text-indent:33px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Customary agency fees are payable in respect of the New ABL Facility and include (1) commitment fees in an amount equal to </font><font style="font-family:inherit;font-size:10pt;">0.25%</font><font style="font-family:inherit;font-size:10pt;"> of the daily unused portions of the ABL Facility, and (2) customary letter of credit fees.</font></div></div>
Minimum \| ABL Facility \| Secured debt
Line of Credit Facility [Line Items]
Line of credit facility, unused commitment fee percentage		0.25%
Minimum \| Term Loan Facility
Line of Credit Facility [Line Items]
Debt Instrument, Interest Rate Terms		.01
Maximum \| ABL Facility \| Secured debt
Line of Credit Facility [Line Items]
Line of credit facility, unused commitment fee percentage		0.375%
London Interbank Offered Rate (LIBOR) \| Term Loan Facility \| Secured debt
Line of Credit Facility [Line Items]
Spread on variable rate		3.25%
London Interbank Offered Rate (LIBOR) \| Minimum \| ABL Facility \| Secured debt
Line of Credit Facility [Line Items]
Spread on variable rate		1.50%
London Interbank Offered Rate (LIBOR) \| Minimum \| ABL Facility \| Secured debt \| Subsequent Event
Line of Credit Facility [Line Items]
Spread on variable rate	1.25%
London Interbank Offered Rate (LIBOR) \| Maximum \| ABL Facility \| Secured debt
Line of Credit Facility [Line Items]
Spread on variable rate		2.00%
London Interbank Offered Rate (LIBOR) \| Maximum \| ABL Facility \| Secured debt \| Subsequent Event
Line of Credit Facility [Line Items]
Spread on variable rate	1.75%
Base rate \| Term Loan Facility \| Secured debt
Line of Credit Facility [Line Items]
Spread on variable rate		2.25%
Base rate \| Minimum \| ABL Facility \| Secured debt
Line of Credit Facility [Line Items]
Spread on variable rate		0.50%
Base rate \| Minimum \| ABL Facility \| Secured debt \| Subsequent Event
Line of Credit Facility [Line Items]
Spread on variable rate	0.50%
Base rate \| Maximum \| ABL Facility \| Secured debt
Line of Credit Facility [Line Items]
Spread on variable rate		1.00%
Base rate \| Maximum \| ABL Facility \| Secured debt \| Subsequent Event
Line of Credit Facility [Line Items]
Spread on variable rate	1.00%
Reported Value Measurement [Member] \| Fair Value, Inputs, Level 2 [Member] \| Term Loan Facility \| Secured debt
Line of Credit Facility [Line Items]
Secured Debt		$ 496,975	$ 500,838	$ 502,125

Stock-Based Compensation (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 27, 2017	Oct. 28, 2016	Oct. 27, 2017	Oct. 28, 2016	Jan. 27, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation	$ 1,055	$ (174)	$ 2,855	$ 1,578
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	0		0		69
Share-based compensation	$ 0	127	$ 88	511
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$ 0.00		$ 0.00		$ 26.38
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period			0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value			$ 0.00
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number	(41)		(41)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Exercise Price	$ 28.33		$ 28.33
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period			0
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price			$ 0.00
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period			(28)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value			$ 23.47
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	516		516		252
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition			2 years 5 months
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$ 22.39		$ 22.39		$ 24.42
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period			403
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value			$ 21.79
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number	(59)		(59)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Exercise Price	$ 23.00		$ 23.00
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period			0
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price			$ 0.00
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period			(80)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value			$ 24.77
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	343		343
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options	$ 2,500		$ 2,500
Share-based compensation	$ 176	0	$ 452	0
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition			3 years 5 months
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Number of Shares					0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Weighted Average Grant Date Fair Value	$ 8.73		$ 8.73		$ 0.00
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			343
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price			$ 8.73
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number	0		0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Exercise Price	$ 0.00		$ 0.00
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period			0
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price			$ 0.00
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested Options Forfeited, Number of Shares			0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period, Weighted Average Exercise Price			$ 0.00
Employee Stock Option [Member] \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate			1.82%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate			0.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate			45.59%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term			6 years 3 months
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value			$ 18.10
Employee Stock Option [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate			1.90%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate			0.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate			46.12%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term			6 years 3 months
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value			$ 22.00
Deferred Compensation, Share-based Payments [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options	$ 9,000		$ 9,000
Share-based compensation	$ 879	$ (301)	$ 2,315	$ 1,067

Fair Value of Financial Assets and Liabilities (Details) - USD ($) $ in Thousands	Oct. 27, 2017	Jan. 27, 2017	Oct. 28, 2016
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Restricted cash	$ 1,640	$ 3,300	$ 3,300
Long-term Debt	496,975	500,838	502,125
Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Restricted cash	1,600	3,300	3,300
Term Loan Facility \| Secured debt \| Reported Value Measurement [Member] \| Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Secured Debt	$ 496,975	$ 500,838	$ 502,125

Carrying Values and Fair Values of Financial Instruments Not Carried at Fair Value (Details) - Level 2 - USD ($) $ in Thousands	Oct. 27, 2017	Jan. 27, 2017	Oct. 28, 2016
Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, including short-term portion	$ 414,353	$ 379,385	$ 386,636
Term Loan Facility [Member] \| Secured Debt [Member] \| Carrying Amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Secured Debt	$ 496,975	$ 500,838	$ 502,125

Goodwill and Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 27, 2017	Oct. 27, 2017	Oct. 28, 2016
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 110,000	$ 110,000	$ 110,000
Trade names
Finite-Lived Intangible Assets [Line Items]
Indefinite-Lived Intangible Assets (Excluding Goodwill)	257,000	$ 257,000	$ 430,000
Impairment of Intangible Assets (Excluding Goodwill)	$ 173,000

Income Taxes (Details) - USD ($) $ in Millions	Oct. 27, 2017	Jan. 27, 2017	Oct. 28, 2016
Income Tax Examination [Line Items]
Unrecognized tax benefits	$ 6.9
Unrecognized tax benefits, if recognized, would impact effective tax rate	4.5
Amount of interest and penalties recognized	5.5
Amount of interest and penalties recognized, net of federal benefit	3.6
Sears Holdings Corporation \| Other assets
Income Tax Examination [Line Items]
Indemnification receivable, uncertain tax positions	$ 12.0	$ 11.4	$ 14.4

Commitments and Contingencies (Details) - USD ($) $ in Millions		3 Months Ended
	Jun. 06, 2017	Apr. 28, 2017	Oct. 28, 2016	Jul. 29, 2016
Gain Contingencies [Line Items]
Litigation Settlement, Amount Awarded from Other Party	$ 7.5	$ 1.0	$ 1.1	$ 1.2

Related Party - Narrative and Related Party Costs (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 27, 2017 USD ($)	Oct. 28, 2016 USD ($)	Oct. 27, 2017 USD ($)	Oct. 28, 2016 USD ($)	Jan. 27, 2017 USD ($)
Related Party Transaction
Related Party Transactions, sale of debt	$ 4,000
Related Party Transaction, discount on sale of debt	$ 1,000
Sears Holdings Corporation
Related Party Transaction
Number of Lands’ End Shops at Sears at period end	188	219	188	219
Redemption credit	$ 475	$ 2,623	$ 2,711	$ 8,022
Sears Holdings Corporation \| Rent CAM, And Occupancy Costs
Related Party Transaction
Related party expenses	5,376	6,165	16,882	18,707
Sears Holdings Corporation \| Retail Services, Store Labor
Related Party Transaction
Related party expenses	5,268	6,004	16,410	18,034
Sears Holdings Corporation \| Financial Services And Payment Processing
Related Party Transaction
Related party expenses	479	573	1,627	1,963
Sears Holdings Corporation \| Supply Chain Costs
Related Party Transaction
Related party expenses	167	183	558	735
Sears Holdings Corporation \| Costs related to Lands' End shops
Related Party Transaction
Related party expenses	11,290	12,925	35,477	39,439
Accounts receivable, net \| Sears Holdings Corporation
Related Party Transaction
Accounts receivable, net, due from related party	3,100	4,600	3,100	4,600	$ 3,700
Accounts payable \| Sears Holdings Corporation
Related Party Transaction
Accounts payable, due to related party	3,100	3,800	3,100	3,800	3,100
Other assets \| Sears Holdings Corporation
Related Party Transaction
Indemnification receivable, uncertain tax positions	$ 12,000	$ 14,400	$ 12,000	$ 14,400	$ 11,400

Related Party - Details of General Corporate Services (Details) - Sears Holdings Corporation - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 27, 2017	Oct. 28, 2016	Oct. 27, 2017	Oct. 28, 2016
Sourcing
Related Party Transaction
Related party expenses, net	$ 3,445	$ 4,941	$ 8,525	$ 7,979
Shop Your Way Rewards Program
Related Party Transaction
Related party expenses, net	83	596	780	1,670
Shared Services
Related Party Transaction
Related party expenses, net	48	48	143	143
Costs related General Corporate Services
Related Party Transaction
Related party expenses, net	$ 3,576	$ 5,585	$ 9,448	$ 9,792

Related Party - Details of Use of Intellectual Property or Services (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 27, 2017	Oct. 28, 2016	Oct. 27, 2017	Oct. 28, 2016
Sears Holdings Corporation
Related Party Transaction
Related party revenue, net	$ 475	$ 2,623	$ 2,711	$ 8,022
Sears Holdings Corporation \| Lands' End Business Outfitters Revenue
Related Party Transaction
Related party revenue, net	222	333	764	1,307
Sears Holdings Corporation \| Credit Card Revenue
Related Party Transaction
Related party revenue, net	205	265	638	776
Sears Holdings Corporation \| Royalty Income
Related Party Transaction
Related party revenue, net	55	56	169	182
Sears Holdings Corporation \| Gift Card Revenue
Related Party Transaction
Related Party Transaction, Amounts of Transaction	(7)	(7)	(20)	(20)
Revenue, net
Related Party Transaction
Call Center Service Revenue	$ 0	$ 1,976	$ 1,160	$ 5,777

Segment Reporting (Details) $ in Thousands	3 Months Ended		9 Months Ended
Segment Reporting (Details) $ in Thousands	Oct. 27, 2017 USD ($)	Oct. 28, 2016 USD ($)	Oct. 27, 2017 USD ($) segment	Oct. 28, 2016 USD ($)	Jan. 27, 2017 USD ($)
Summary of Segment Data
Net revenue	$ 325,489	$ 311,476	$ 896,044	$ 876,919
Earnings Before Interest, Taxes, Depreciation and Amortization	12,852	1,286	20,978	9,182
Product recall	0	(212)	0	(212)
Depreciation and amortization	6,347	4,795	19,031	13,419
Assets	1,120,480	1,313,178	1,120,480	1,313,178	$ 1,114,391
Capital expenditures	8,920	8,066	29,143	26,083
Loss on disposal of property and equipment	89	126	151	172
Business Exit Costs	475	0	2,401	0
Operating Income (Loss)	5,941	(3,423)	(605)	(4,197)
Interest Expense	6,350	6,149	18,642	18,493
Other income, net	(576)	(432)	(1,812)	(1,413)
Income tax expense (benefit)	5	(1,918)	(5,878)	(6,316)
NET INCOME (LOSS)	162	(7,222)	$ (11,557)	(14,961)
Operating segments
Segment Reporting Information [Line Items]
Number of reportable business segments \| segment			2
Operating segments \| Direct
Summary of Segment Data
Net revenue	290,326	272,080	$ 778,554	750,660
Earnings Before Interest, Taxes, Depreciation and Amortization	29,100	13,904	54,018	41,516
Depreciation and amortization	5,747	4,027	17,015	11,097
Assets	934,508	1,073,975	934,508	1,073,975	805,201
Capital expenditures	8,791	8,041	29,004	25,804
Operating segments \| Retail
Summary of Segment Data
Net revenue	35,104	39,340	117,317	126,077
Earnings Before Interest, Taxes, Depreciation and Amortization	(6,003)	(3,583)	(7,405)	(7,063)
Depreciation and amortization	285	408	992	1,233
Assets	67,965	78,373	67,965	78,373	69,792
Capital expenditures	0	25	10	279
Operating segments \| Corporate Segment [Member]
Summary of Segment Data
Net revenue	59	56	173	182
Earnings Before Interest, Taxes, Depreciation and Amortization	(10,245)	(9,035)	(25,635)	(25,271)
Depreciation and amortization	315	360	1,024	1,089
Assets	118,007	160,830	118,007	160,830	$ 239,398
Capital expenditures	129	0	129	0
Apparel [Member]
Summary of Segment Data
Net revenue	272,175	252,082	759,460	725,062
Non-apparel [Member]
Summary of Segment Data
Net revenue	38,559	37,854	93,067	95,021
Services and Other [Member]
Summary of Segment Data
Net revenue	$ 14,755	$ 21,540	$ 43,517	$ 56,836

Property, Plant and Equipment (Details) $ in Millions	9 Months Ended
Property, Plant and Equipment (Details) $ in Millions	Oct. 27, 2017 USD ($)
Enterprise Resource Planning [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Additions	$ 30.7