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Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Apr. 28, 2017	Jun. 06, 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	Apr. 28, 2017
Document Fiscal Year Focus	2017
Document Fiscal Period Focus	Q1
Amendment Flag	false
Entity Common Stock, Shares Outstanding		32,029,359

Condensed Consolidated and Combined Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Apr. 28, 2017	Apr. 29, 2016
Net revenue	$ 268,365	$ 273,433
Cost of sales (excluding depreciation and amortization)	145,722	143,763
Gross Profit	122,643	129,670
Selling and administrative	121,346	129,034
Depreciation and amortization	6,509	4,136
Other operating expense (income), net	1,508	(14)
Operating income (loss)	(6,720)	(3,486)
Interest expense	6,125	6,170
Other income, net	(742)	(453)
(Loss) income before income taxes	(12,103)	(9,203)
Income Tax Expense (Benefit)	(4,264)	(3,444)
NET (LOSS) INCOME	$ (7,839)	$ (5,759)
NET (LOSS) INCOME PER COMMON SHARE (Note 2)
Basic (in USD per share)	$ (0.24)	$ (0.18)
Diluted (in USD per share)	$ (0.24)	$ (0.18)
Basic weighted average common shares outstanding (shares)	32,029	32,002
Diluted weighted average common shares outstanding (shares)	32,029	32,002

Condensed Consolidated and Combined Balance Sheets - USD ($) $ in Thousands	Apr. 28, 2017	Jan. 27, 2017	Apr. 29, 2016
Current assets
Cash and cash equivalents	$ 139,810	$ 213,108	$ 169,073
Restricted cash	3,300	3,300	3,300
Accounts receivable, net	32,731	39,284	31,127
Inventories, net	309,914	325,314	309,855
Prepaid expenses and other current assets	38,009	26,394	32,118
Total current assets	523,764	607,400	545,473
Property and equipment, net	124,021	122,836	111,208
Goodwill	110,000	110,000	110,000
Intangible asset, net	257,000	257,000	430,000
Other assets	16,975	17,155	15,386
TOTAL ASSETS	1,031,760	1,114,391	1,212,067
Current liabilities
Accounts payable	88,331	162,408	76,038
Other current liabilities	85,798	86,446	86,807
Total current liabilities	174,129	248,854	162,845
Long-term liabilities
Long-term debt, net	489,095	490,043	492,890
Long-term deferred tax liabilities	89,994	90,467	158,499
Other liabilities	13,872	13,615	16,216
TOTAL LIABILITIES	767,090	842,979	830,450
Commitments and contingencies
Stockholders’ equity
Common stock, par value $0.01- authorized: 480,000,000 shares; issued and outstanding: 32,029,359, 31,991,000, 31,991,668, respectively	320	320	320
Additional paid-in capital	344,551	343,971	344,796
Retained earnings	(68,292)	(60,453)	43,570
Accumulated other comprehensive loss	(11,909)	(12,426)	(7,069)
Total stockholders’ equity	264,670	271,412	381,617
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 1,031,760	$ 1,114,391	$ 1,212,067

Condensed Consolidated and Combined Balance Sheets (Parenthetical) - $ / shares	Apr. 28, 2017	Jan. 27, 2017	Apr. 29, 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	32,029,359	32,029,359	31,969,645
Common stock, shares outstanding	32,029,359	32,029,359	31,969,645

Condensed Consolidated and Combined Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Apr. 28, 2017	Apr. 29, 2016
CASH FLOWS FROM OPERATING ACTIVITIES
Net (loss) income	$ (7,839)	$ (5,759)
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation and amortization	6,509	4,136
Amortization of debt issuance costs	428	428
Share-based Compensation	579	713
Stock-based compensation	62	(14)
Deferred income taxes	(974)	0
Change in operating assets and liabilities:
Inventories	16,601	21,441
Accounts payable	(70,378)	(65,390)
Other operating assets	(4,555)	(5,637)
Increase (Decrease) in Other Operating Liabilities	(757)	31
Net cash provided by operating activities	(60,324)	(50,051)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchases of property and equipment	(11,382)	(10,485)
Net cash used in investing activities	(11,382)	(10,485)
CASH FLOWS FROM FINANCING ACTIVITIES
Repayments of Senior Debt	(1,288)	(1,288)
Payments Related to Tax Withholding for Share-based Compensation	0	(161)
Net cash used in financing activities	(1,288)	(1,449)
Effects of exchange rate changes on cash	(304)	2,690
NET DECREASE IN CASH AND CASH EQUIVALENTS	(73,298)	(59,295)
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR	213,108
CASH AND CASH EQUIVALENTS, END OF YEAR	139,810	169,073
SUPPLEMENTAL CASH FLOW DATA
Unpaid liability to acquire property and equipment	4,476	2,822
Income taxes paid, net of refund	49	3,057
Interest Paid	$ 5,583	$ 5,657

Condensed Consolidated and Combined Statements of Comprehensive Income Statement - USD ($) $ in Thousands	3 Months Ended
	Apr. 28, 2017	Apr. 29, 2016
Net (loss) income	$ (7,839)	$ (5,759)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	517	2,315
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	$ (7,322)	$ (3,444)

Corporate Other Statement - USD ($) $ in Thousands	3 Months Ended
Corporate Other Statement - USD ($) $ in Thousands	Apr. 28, 2017	Apr. 29, 2016
Segment Reporting Information [Line Items]
Payments to Acquire Property, Plant, and Equipment	$ 11,382	$ 10,485
Operating Segments [Member] \| Corporate and Reconciling Items [Member]
Segment Reporting Information [Line Items]
Payments to Acquire Property, Plant, and Equipment	$ 0	$ 0

Background and Basis of Presentation	3 Months Ended
Background and Basis of Presentation	Apr. 28, 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 agreements, 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 • EPS - (Loss) earnings per share • 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 • First Quarter 2016 - The thirteen weeks ended April 29, 2016 • Fiscal 2017 - The fifty-three weeks ending February 2, 2018 • Fiscal 2016 - The fifty-two weeks ended January 27, 2017 • Fiscal 2015 - The fifty-two weeks ended January 29, 2016 • Fiscal 2014 - The fifty-two weeks ended January 30, 2015 • Fiscal 2009 - The fifty-two weeks ended January 29, 2010 • 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 • Sears Holdings or Sears Holdings Corporation - Sears Holdings Corporation, a Delaware Corporation, and its consolidated subsidiaries (other than, for all periods following the Separation, Lands' End) • 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 • 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 agreements, dated as of April 4, 2014, with Bank of America, N.A. and certain other lenders • UTBs - Gross unrecognized tax benefits related to uncertain tax positions 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 statement 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 13 weeks ended April 29, 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.

Income Taxes	3 Months Ended
Income Taxes	Apr. 28, 2017
Income Tax Disclosure [Abstract]
Income Taxes	INCOME TAXES As of April 28, 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 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 $11.6 million, $13.9 million and $11.4 million as of April 28, 2017, April 29, 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 April 28, 2017, the total amount of accrued interest expense and penalties recognized on our balance sheet was $5.1 million ($3.3 million net of federal benefit). The total amount of 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. The Company is currently under audit by the Internal Revenue Service for the year 2014. The Company is under examination by various state income tax jurisdictions for the years 2011 to 2014. 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. Prior to the Separation, all tax obligations were settled through Sears Holdings through Net parent company investment. At the date of Separation, certain tax attributes that were recorded in Net parent company investment were reclassified.

Earnings Per Share

3 Months Ended

Apr. 28, 2017

Earnings Per Share [Abstract]

Earnings Per Share

ER SHARE

The numerator for both basic and diluted EPS is net 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 loss per share calculations consist of nonvested equity shares of common stock and in-the-money outstanding stock options to purchase the Company’s common stock.

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



	13 Weeks Ended
(in thousands, except per share amounts)	April 28, 2017			April 29, 2016
Net loss	$	(7,839	)	$	(5,759	)

Basic weighted average shares outstanding	32,029			32,002
Dilutive effect of stock awards	—			—
Diluted weighted average shares outstanding	32,029			32,002

Basic loss per share	$	(0.24	)	$	(0.18	)
Diluted loss per share	$	(0.24	)	$	(0.18	)

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 98,905 and 65,143 shares excluded from the diluted weighted average shares outstanding for First Quarter 2017 and First Quarter 2016, respectively.

Other Comprehensive Income (Loss)

3 Months Ended

Apr. 28, 2017

Equity [Abstract]

Other Comprehensive Income (Loss)

OTHER COMPREHENSIVE (LOSS)

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
(in thousands)	April 28, 2017			April 29, 2016
Beginning balance: Accumulated other comprehensive loss (net of tax of $6,691 and $5,053, respectively)	$	(12,426	)	$	(9,384	)
Other comprehensive (loss) income:
Foreign currency translation adjustments (net of tax expense of $502 and $1,247, respectively)	517			2,315
Ending balance: Accumulated other comprehensive loss (net of tax of $6,189 and $3,806, respectively)	$	(11,909	)	$	(7,069	)

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

- Definition

The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e689-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669619-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e640-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 17
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e716-108580

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e709-108580

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e637-108580

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e681-108580

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Reclassification Adjustments
-URI http://asc.fasb.org/extlink&oid=6522872

+ Details

Debt

3 Months Ended

Apr. 28, 2017

Debt Disclosure [Abstract]

Debt

DEBT

The Company's debt consisted of the following:



	April 28, 2017				April 29, 2016				January 27, 2017
	Amount		Rate		Amount		Rate		Amount		Rate
Term Loan Facility, maturing April 4, 2021	$	499,550	4.25	%	$	504,700	4.25	%	$	500,838	4.25	%
ABL Facility, maturing April 4, 2019	—		—	%	—		—	%	—		—	%
	499,550				504,700				500,838
Less: Current maturities in Other current liabilities, net	5,150				5,150				5,150
Less: Unamortized debt issuance costs	5,305				6,660				5,645
Long-term debt, net	$	489,095			$	492,890			$	490,043

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



	April 28, 2017		April 29, 2016		January 27, 2017
ABL maximum borrowing	$	175,000	$	175,000	$	175,000
Outstanding Letters of Credit	19,967		13,164		19,705
Borrowing availability under ABL	$	155,033	$	161,836	$	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 will range from 1.50% to 2.00% in the case of LIBOR borrowings and will range from 0.50% to 1.00% in the case of base rate borrowings.

Customary agency fees are payable in respect of both 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 April 28, 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.

Fair Value of Financial Assets and Liabilities

3 Months Ended

Apr. 28, 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 as of April 28, 2017, April 29, 2016 and January 27, 2017 was $3.3 million 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:



	April 28, 2017				April 29, 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	$	499,550	$	413,378	$	504,700	$	411,961	$	500,838	$	379,385

Long-term debt was valued utilizing level 2 valuation techniques based on the closing inactive market bid price on April 28, 2017, April 29, 2016, and January 27, 2017. There were no nonfinancial assets or nonfinancial liabilities recognized at fair value on a nonrecurring basis as of April 28, 2017, April 29, 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

3 Months Ended

Apr. 28, 2017

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets

GOODWILL AND INTANGIBLE ASSET

The Company's intangible asset, 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. There was no impairment charge recorded for the indefinite-lived trade name intangible asset in Year to Date 2017. As a result of the 2016 annual impairment testing the Company recorded a non-cash pretax trade name impairment charge of $173.0 million during Fiscal 2016. There were no impairments of goodwill during any periods presented or since goodwill was first recognized. 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 following summarizes goodwill and the intangible asset:



(in thousands)	April 28, 2017		April 29, 2016		January 27, 2017
Trade name intangible asset, net	$	257,000	$	430,000	$	257,000
Goodwill	$	110,000	$	110,000	$	110,000

- 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

Related Party

3 Months Ended

Apr. 28, 2017

Related Party

RELATED PARTY TRANSACTIONS

According to statements on Schedule 13D filed with the SEC by ESL on January 6, 2017, ESL beneficially owned 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. Additionally, 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 April 28, 2017 ESL owned a total of $14.7 million of the Company's outstanding debt.

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. See further descriptions of the transactions 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
(in thousands, except for number of stores)	April 28, 2017		April 29, 2016
Rent, CAM and occupancy costs	$	5,909	$	6,306
Retail services, store labor	5,548		5,946
Financial services and payment processing	472		719
Supply chain costs	191		315
Total expenses	$	12,120	$	13,286
Number of Lands’ End Shops at Sears at period end	205		225

General Corporate Services

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



	13 Weeks Ended
(in thousands)	April 28, 2017		April 29, 2016
Sourcing	$	2,398	$	1,372
Shop Your Way	377		462
Shared services	48		48
Total expenses	$	2,823	$	1,882

Sourcing

The Company contracts with a subsidiary of Sears Holdings to provide agreed upon buying agency services, on a non-exclusive basis, in foreign territories from where the Company purchases merchandise. These services, primarily based upon quantities purchased, include quality-control functions, regulatory compliance, product claims management and new vendor selection and setup assistance. During Second Quarter 2016, the Company entered into a new buying agency services agreement with a subsidiary of Sears Holdings and terminated the agreement that was entered into at the time of the Separation. The new agreement provides for a higher commission rate and a higher annual commission minimum, as well as enhanced sourcing services, including for product development, costing analyses, vendor communications, vendor strategy and quality assurance. Certain of these amounts are capitalized into inventory and are expensed through cost of goods sold over the course of inventory turns and included in Cost of sales in the Condensed Consolidated Statements of Comprehensive Operations.

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
(in thousands)	April 28, 2017			April 29, 2016
Lands' End business outfitters revenue	$	271		$	548
Credit card revenue	212			245
Royalty income	28			32
Gift card (expense)	(6		)	(7		)
Total income	$	505		$	818

Call Center Services

The Company has entered into a contract with Sears Holdings Management Corporation, a subsidiary of Sears Holdings Corporation, 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. Total call center service income included in Net revenue was $1.2 million and $1.9 million for First Quarter 2017 and First Quarter 2016, respectively. The contract for call center services expired on April 30, 2017.

Additional Balance Sheet Information

At April 28, 2017, April 29, 2016 and January 27, 2017, the Company included $3.5 million, $4.0 million and $3.7 million in Accounts receivable, net, respectively, and $2.4 million, $2.6 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 April 28, 2017, April 29, 2016 and January 27, 2017 an $11.6 million, $13.9 million and $11.4 million receivable, respectively, 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

3 Months Ended

Apr. 28, 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 three operating segments: Direct, Retail and Corporate. The Company has determined that the Direct and Retail segments meet the qualifications to be aggregated. 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
(in thousands)	April 28, 2017		April 29, 2016
Net revenue:
Apparel	$	231,028	$	231,158
Non-apparel	23,980		26,650
Service and other	13,357		15,625
Total net revenue	$	268,365	$	273,433

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
(in thousands)	April 28, 2017		April 29, 2016
Net revenue:
Direct	$	228,290	$	232,185
Retail	40,047		41,216
Corporate / other	28		32
Total net revenue	$	268,365	$	273,433



	13 Weeks Ended
(in thousands)	April 28, 2017			April 29, 2016
Adjusted EBITDA:
Direct	$	11,839		$	12,832
Retail	(3,175		)	(3,930		)
Corporate / other	(7,367		)	(8,266		)
Total adjusted EBITDA	$	1,297		$	636
Loss (gain) on disposal of property and equipment	62			$	(14	)
Transfer of corporate functions	1,446			$	—
Depreciation and amortization	6,509			$	4,136
Operating loss	$	(6,720	)	$	(3,486	)
Interest expense	6,125			6,170
Other income, net	(742		)	(453		)
Income tax benefit	(4,264		)	(3,444		)
NET LOSS	$	(7,839	)	$	(5,759	)



	13 Weeks Ended
(in thousands)	April 28, 2017		April 29, 2016
Depreciation and amortization:
Direct	$	5,779	$	3,350
Retail	353		419
Corporate / other	377		367
Total depreciation and amortization	$	6,509	$	4,136



(in thousands)	April 28, 2017		April 29, 2016		January 27, 2017
Total Assets:
Direct	$	803,222	$	952,138	$	805,201
Retail	62,995		60,756		69,792
Corporate / other	165,543		199,173		239,398
Total assets	$	1,031,760	$	1,212,067	$	1,114,391



	13 Weeks Ended
(in thousands)	April 28, 2017		April 29, 2016
Capital expenditures:
Direct	$	11,381	$	10,302
Retail	1		183
Corporate / other	—		—
Total capital expenditures	$	11,382	$	10,485

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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+ Details

Commitments and Contingencies	3 Months Ended
Commitments and Contingencies	Apr. 28, 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 in the following amounts: (1) approximately $1.6 million arising from the 2005 and 2006 tax years that was recognized in Fiscal 2009; (2) approximately $1.6 million arising from the 2007, 2009 and 2010 tax years, recognized in Fiscal 2014; (3) approximately $0.9 million arising from the 2008 tax year, recognized in Fiscal 2015; (4) approximately $2.4 million arising from the 2007, 2009, 2010, 2011 and 2012 tax years, recognized in Fiscal 2016; and (5) approximately $1.0 million arising from the 2013, 2014, 2015 and 2016 tax years, recognized in First Quarter 2017. All of the foregoing refunds were recorded primarily within Selling and administrative costs in the Condensed Consolidated Statements of Operations. All excessive property tax assessment claims arising with respect to the tax years 2005 through 2016 are now closed.

Supplemental Financial Information	3 Months Ended
Supplemental Financial Information	Apr. 28, 2017
Balance Sheet Related Disclosures [Abstract]
Property, Plant and Equipment, Policy [Policy Text Block]	PROPERTY, PLANT AND EQUIPMENT During First Quarter 2017, the Company implemented the first phase of a multi-year plan to implement a global enterprise resource planning ("ERP") system. In connection to the financial suite assets $19.3 million was placed in service during First Quarter 2017, the Company began depreciating the assets over useful lives of 3 to 10 years.

Recent Accounting Pronouncements	3 Months Ended
Recent Accounting Pronouncements	Apr. 28, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Recent Accounting Pronouncements	RECENT ACCOUNTING PRONOUNCEMENTS 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 is currently assessing the impact of adopting ASU 2014-09 on our revenue recognition practices. The Company has organized a team and management's preliminary assessment indicates it could impact the timing of recognition of revenues from gift cards and revenues from our Direct segment. The Company expects to finalize its evaluation in Fiscal 2017 and will provide updates on its progress in future filings. 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. 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 Lands' End 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. Intangibles - Goodwill and Other In January 2017, the FASB issued ASU 2017-04, Intangibles - Goodwill and Other, which simplifies the test for goodwill impairment. This update removes the second step of the goodwill impairment test. An entity 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. The new guidance does not amend the optional qualitative assessment of goodwill impairment. This guidance will be effective for Lands' End for its fiscal year ending January 29, 2021. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. The Company is currently in the process of evaluating the adoption of this ASU on the Company’s Condensed Consolidated Financial Statements.

- Definition

The entire disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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+ Details

Stock-Based Compensation (Notes)

3 Months Ended

Apr. 28, 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 granted.

iii.

Performance-based stock awards ("Performance Awards") which are in the form of restricted stock units which 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
(in thousands)	April 28, 2017		April 29, 2016
Deferred Awards	$	421	$	479
Option Awards	91		—
Performance Awards	67		234
Total stock-based compensation expense	$	579	$	713

The following table provides a summary of the activities for stock awards for First Quarter 2017:



	Option Awards			Deferred Awards				Performance Awards
(in thousands, except per share amounts)	Number of Shares	Weighted Average Exercise price 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	294	18.10		124		17.75		—		—
Vested	—	—		—		—		—		—
Exercised	—	—		—		—		—		—
Forfeited or expired	—	—		(33	)	25.12		(28	)	23.47
Outstanding as of April 28, 2017	294	18.10		343		22.01		41		28.33

Total unrecognized stock-based compensation expense related to unvested Option Awards, Deferred Awards and Performance Awards was approximately $2.4 million, $5.5 million and $0.1 million, respectively, as of April 28, 2017, which is expected to be recognized ratably over a weighted average period of 3.8 years, 2.4 years and 0.1 years, respectively.

During First Quarter 2017, the Company granted long-term incentive awards to employees consisting of 294,118 Option Awards and 124,226 Deferred Awards with respective weighted average grant date fair values per share of $8.49 and $17.75. The Option Awards vest ratably over 4.0 years and the contract to buy Option Awards extends for another 6.0 years. Based on the closing price of Lands' End common stock on the grant date, the weighted average option exercise price is $18.10. 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 April 28, 2017. Deferred Awards granted to various employees during First Quarter 2017 generally vest ratably for a period between fifteen months to four years.

The fair value of stock options is determined on the grant date utilizing a Black-Scholes option pricing model. The following weighted average assumptions were utilized in deriving the fair value for Option Awards for First Quarter 2017:



Risk-free interest rate	1.90%
Expected dividend yield	—%
Volatility	46.12%
Expected life (in years)	6.25
Weighted average grant date fair value per share	$8.49

The simplified method was used to calculate the Expected life (in years) to be utilized in the Black-Scholes option pricing model applied to the First Quarter 2017 Option Awards granted. 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 its equity shares have been publicly held.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References + Details

Stock-Based Compensation Stock-Based Compensation (Notes)

3 Months Ended

Apr. 28, 2017

Stock-Based Compensation [Abstract]

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

STOCK-BASED COMPENSATION

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


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 granted.

iii.



	13 Weeks Ended
(in thousands)	April 28, 2017		April 29, 2016
Deferred Awards	$	421	$	479
Option Awards	91		—
Performance Awards	67		234
Total stock-based compensation expense	$	579	$	713

The following table provides a summary of the activities for stock awards for First Quarter 2017:



	Option Awards			Deferred Awards				Performance Awards
(in thousands, except per share amounts)	Number of Shares	Weighted Average Exercise price 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	294	18.10		124		17.75		—		—
Vested	—	—		—		—		—		—
Exercised	—	—		—		—		—		—
Forfeited or expired	—	—		(33	)	25.12		(28	)	23.47
Outstanding as of April 28, 2017	294	18.10		343		22.01		41		28.33



Risk-free interest rate	1.90%
Expected dividend yield	—%
Volatility	46.12%
Expected life (in years)	6.25
Weighted average grant date fair value per share	$8.49

- Definition

+ References + Details

Recent Accounting Pronouncements (Policies)	3 Months Ended
Recent Accounting Pronouncements (Policies)	Apr. 28, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
New Accounting Pronouncements	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 is currently assessing the impact of adopting ASU 2014-09 on our revenue recognition practices. The Company has organized a team and management's preliminary assessment indicates it could impact the timing of recognition of revenues from gift cards and revenues from our Direct segment. The Company expects to finalize its evaluation in Fiscal 2017 and will provide updates on its progress in future filings. 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. 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 Lands' End 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. Intangibles - Goodwill and Other In January 2017, the FASB issued ASU 2017-04, Intangibles - Goodwill and Other, which simplifies the test for goodwill impairment. This update removes the second step of the goodwill impairment test. An entity 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. The new guidance does not amend the optional qualitative assessment of goodwill impairment. This guidance will be effective for Lands' End for its fiscal year ending January 29, 2021. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. The Company is currently in the process of evaluating the adoption of this ASU on the Company’s Condensed Consolidated Financial Statements.

Earnings Per Share (Tables)

3 Months Ended

Apr. 28, 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
(in thousands, except per share amounts)	April 28, 2017			April 29, 2016
Net loss	$	(7,839	)	$	(5,759	)

Basic weighted average shares outstanding	32,029			32,002
Dilutive effect of stock awards	—			—
Diluted weighted average shares outstanding	32,029			32,002

Basic loss per share	$	(0.24	)	$	(0.18	)
Diluted loss per share	$	(0.24	)	$	(0.18	)

Other Comprehensive Income (Loss) (Tables)

3 Months Ended

Apr. 28, 2017

Equity [Abstract]

Schedule of accumulated other comprehensive income (loss)



	13 Weeks Ended
(in thousands)	April 28, 2017			April 29, 2016
Beginning balance: Accumulated other comprehensive loss (net of tax of $6,691 and $5,053, respectively)	$	(12,426	)	$	(9,384	)
Other comprehensive (loss) income:
Foreign currency translation adjustments (net of tax expense of $502 and $1,247, respectively)	517			2,315
Ending balance: Accumulated other comprehensive loss (net of tax of $6,189 and $3,806, respectively)	$	(11,909	)	$	(7,069	)

Debt (Tables)

3 Months Ended

Apr. 28, 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:



	April 28, 2017		April 29, 2016		January 27, 2017
ABL maximum borrowing	$	175,000	$	175,000	$	175,000
Outstanding Letters of Credit	19,967		13,164		19,705
Borrowing availability under ABL	$	155,033	$	161,836	$	155,295

Schedule of aggregate scheduled maturities

The Company's debt consisted of the following:



	April 28, 2017				April 29, 2016				January 27, 2017
	Amount		Rate		Amount		Rate		Amount		Rate
Term Loan Facility, maturing April 4, 2021	$	499,550	4.25	%	$	504,700	4.25	%	$	500,838	4.25	%
ABL Facility, maturing April 4, 2019	—		—	%	—		—	%	—		—	%
	499,550				504,700				500,838
Less: Current maturities in Other current liabilities, net	5,150				5,150				5,150
Less: Unamortized debt issuance costs	5,305				6,660				5,645
Long-term debt, net	$	489,095			$	492,890			$	490,043

Fair Value of Financial Assets and Liabilities (Tables)

3 Months Ended

Apr. 28, 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:



	April 28, 2017				April 29, 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	$	499,550	$	413,378	$	504,700	$	411,961	$	500,838	$	379,385

Condensed Consolidated Balance Sheets at fair value. The fair value of restricted cash as of April 28, 2017, April 29, 2016 and January 27, 2017 was $3.3 million based on Level 1 inputs. Restricted cash amounts are valued based upon statements received from financial institutions.

Related Party (Tables)

3 Months Ended

Apr. 28, 2017

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



	13 Weeks Ended
(in thousands)	April 28, 2017		April 29, 2016
Sourcing	$	2,398	$	1,372
Shop Your Way	377		462
Shared services	48		48
Total expenses	$	2,823	$	1,882

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



	13 Weeks Ended
(in thousands, except for number of stores)	April 28, 2017		April 29, 2016
Rent, CAM and occupancy costs	$	5,909	$	6,306
Retail services, store labor	5,548		5,946
Financial services and payment processing	472		719
Supply chain costs	191		315
Total expenses	$	12,120	$	13,286
Number of Lands’ End Shops at Sears at period end	205		225

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
(in thousands)	April 28, 2017			April 29, 2016
Lands' End business outfitters revenue	$	271		$	548
Credit card revenue	212			245
Royalty income	28			32
Gift card (expense)	(6		)	(7		)
Total income	$	505		$	818

Segment Reporting Segment Reporting (Tables)

3 Months Ended

Apr. 28, 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
(in thousands)	April 28, 2017		April 29, 2016
Net revenue:
Apparel	$	231,028	$	231,158
Non-apparel	23,980		26,650
Service and other	13,357		15,625
Total net revenue	$	268,365	$	273,433

Schedule of financial information by segment

Financial information by segment is presented in the following tables.

SUMMARY OF SEGMENT DATA



	13 Weeks Ended
(in thousands)	April 28, 2017		April 29, 2016
Net revenue:
Direct	$	228,290	$	232,185
Retail	40,047		41,216
Corporate / other	28		32
Total net revenue	$	268,365	$	273,433



	13 Weeks Ended
(in thousands)	April 28, 2017			April 29, 2016
Adjusted EBITDA:
Direct	$	11,839		$	12,832
Retail	(3,175		)	(3,930		)
Corporate / other	(7,367		)	(8,266		)
Total adjusted EBITDA	$	1,297		$	636
Loss (gain) on disposal of property and equipment	62			$	(14	)
Transfer of corporate functions	1,446			$	—
Depreciation and amortization	6,509			$	4,136
Operating loss	$	(6,720	)	$	(3,486	)
Interest expense	6,125			6,170
Other income, net	(742		)	(453		)
Income tax benefit	(4,264		)	(3,444		)
NET LOSS	$	(7,839	)	$	(5,759	)



	13 Weeks Ended
(in thousands)	April 28, 2017		April 29, 2016
Depreciation and amortization:
Direct	$	5,779	$	3,350
Retail	353		419
Corporate / other	377		367
Total depreciation and amortization	$	6,509	$	4,136



(in thousands)	April 28, 2017		April 29, 2016		January 27, 2017
Total Assets:
Direct	$	803,222	$	952,138	$	805,201
Retail	62,995		60,756		69,792
Corporate / other	165,543		199,173		239,398
Total assets	$	1,031,760	$	1,212,067	$	1,114,391



	13 Weeks Ended
(in thousands)	April 28, 2017		April 29, 2016
Capital expenditures:
Direct	$	11,381	$	10,302
Retail	1		183
Corporate / other	—		—
Total capital expenditures	$	11,382	$	10,485

Stock-Based Compensation (Tables)

3 Months Ended

Apr. 28, 2017

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

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

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



	13 Weeks Ended
(in thousands)	April 28, 2017		April 29, 2016
Deferred Awards	$	421	$	479
Option Awards	91		—
Performance Awards	67		234
Total stock-based compensation expense	$	579	$	713

Background and Basis of Presentation (Details) - $ / shares	Apr. 28, 2017	Jan. 27, 2017	Apr. 29, 2016
Class of Stock [Line Items]
Common stock, shares outstanding	32,029,359	32,029,359	31,969,645
Common stock, par value (in USD per share)	$ 0.01	$ 0.01	$ 0.01

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended
Income Taxes (Details) - USD ($) $ in Millions	Apr. 29, 2016	Apr. 28, 2017	Jan. 27, 2017
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		5.1
Amount of interest and penalties recognized, net of federal benefit		3.3
Tax Adjustments, Settlements, and Unusual Provisions	$ 1.2
Sears Holdings Corporation \| Other assets
Income Tax Examination [Line Items]
Indemnification receivable, uncertain tax positions	$ 13.9	$ 11.6	$ 11.4

Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Apr. 28, 2017	Apr. 29, 2016
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	98,905	65,143
Net (loss) income	$ (7,839)	$ (5,759)
Basic weighted average common shares outstanding (shares)	32,029,000	32,002,000
Dilutive effect of stock awards	0	0
Diluted weighted average common shares outstanding (shares)	32,029,000	32,002,000
Basic (in USD per share)	$ (0.24)	$ (0.18)
Diluted (in USD per share)	$ (0.24)	$ (0.18)

Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended
	Apr. 28, 2017	Apr. 29, 2016	Jul. 29, 2016	Jul. 31, 2015
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance: Accumulated other comprehensive loss (net of tax of $3,806, $3,734, $5,053 and $3,931, respectively)	$ (12,426)
Other comprehensive (loss) income:
Foreign currency translation adjustments (net of tax (benefit) expense of $1,661, $(163), $414 and $(360), respectively)	517	$ 2,315
Ending balance: Accumulated other comprehensive loss (net of tax of $5,467, $3,571, $5,467 and $3,571, respectively)	(11,909)	(7,069)
Foreign currency translations adjustment, tax	(502)	(1,247)
Accumulated other comprehensive loss, tax	$ 6,189	$ 3,806	$ 6,691	$ 5,053

Debt (Details) $ in Thousands	3 Months Ended
Debt (Details) $ in Thousands	Apr. 28, 2017 USD ($)	Jan. 27, 2017 USD ($)	Apr. 29, 2016 USD ($)	Apr. 04, 2014 USD ($)
Line of Credit Facility [Line Items]
Long-term Debt	$ 499,550	$ 500,838	$ 504,700
Long-term debt, net	489,095	490,043	492,890
Long-term Debt, Current Maturities	5,150	5,150	5,150
Deferred Finance Costs, Net	$ 5,305	$ 5,645	$ 6,660
Debt Instrument, Interest Rate, Stated Percentage	4.25%	4.25%	4.25%
Interest rate at the end of period	0.00%	0.00%	0.00%
ABL Facility \| Line of Credit [Member]
Line of Credit Facility [Line Items]
Line of credit facility maximum borrowing capacity				$ 175,000
Available borrowing under line of credit facility	$ 155,033	$ 155,295	$ 161,836
Outstanding letters of credit	19,967	19,705	13,164
ABL Facility \| Domestic letters of credit
Line of Credit Facility [Line Items]
Line of credit facility maximum borrowing capacity	$ 0	0	0
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
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, Stated Percentage	.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) \| Maximum \| ABL Facility \| Secured debt
Line of Credit Facility [Line Items]
Spread on variable rate	2.00%
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 \| Maximum \| ABL Facility \| Secured debt
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	$ 499,550	$ 500,838	$ 504,700

Debt Debt Issuance Costs, Reclassification (Details) - USD ($) $ in Millions	Jan. 27, 2017	Apr. 29, 2016
Debt Disclosure - debt issuance costs [Abstract]
Deferred Finance Costs, Current, Net	$ 1.4	$ 1.4
Deferred Finance Costs, Noncurrent, Net	$ 4.3	$ 5.3

Fair Value of Financial Assets and Liabilities (Details) - USD ($) $ in Thousands	Apr. 28, 2017	Jan. 27, 2017	Apr. 29, 2016
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term Debt	$ 499,550	$ 500,838	$ 504,700
Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Restricted cash	3,300	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	$ 499,550	$ 500,838	$ 504,700

Carrying Values and Fair Values of Financial Instruments Not Carried at Fair Value (Details) - USD ($) $ in Thousands	Apr. 28, 2017	Jan. 27, 2017	Apr. 29, 2016
Fair Value, Inputs, Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Restricted Cash and Cash Equivalents	$ 3,300	$ 3,300	$ 3,300
Level 2 \| Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, including short-term portion	413,378	379,385	411,961
Term Loan Facility [Member] \| Secured Debt [Member] \| Level 2 \| Carrying Amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Secured Debt	$ 499,550	$ 500,838	$ 504,700

Goodwill and Intangible Assets (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Apr. 28, 2017	Apr. 29, 2016	Jan. 29, 2016
Goodwill [Line Items]
Impairment of Intangible Assets (Excluding Goodwill)			$ 173,000
Goodwill, Impairment Loss	$ 0	$ 0
Impairment of Intangible Assets, Finite-lived	$ 0	$ 0

Goodwill and Intangible Assets (Details) - USD ($) $ in Thousands	Apr. 28, 2017	Jan. 27, 2017	Apr. 29, 2016
Finite-Lived Intangible Assets [Line Items]
Intangible asset, net	$ 257,000	$ 257,000	$ 430,000
Goodwill	110,000	110,000	110,000
Trade names
Finite-Lived Intangible Assets [Line Items]
Intangible asset, net	$ 257,000	$ 257,000	$ 430,000

Related Party - Narrative and Related Party Costs (Details) $ in Thousands	3 Months Ended
	Apr. 28, 2017 USD ($)	Apr. 29, 2016 USD ($)	Jan. 27, 2017 USD ($)
Related Party Transaction
Related Party Transactions, sale of debt	$ 4,000
Earnings Before Interest, Taxes, Depreciation and Amortization	1,297	$ 636
Related Party Transaction, discount on sale of debt	1,000
Related Party Disclosure, Debt Owned by Related Party	$ 14,700
Sears Holdings Corporation
Related Party Transaction
Number of Lands’ End Shops at Sears at period end	205	225
Redemption credit	$ 505	$ 818
Sears Holdings Corporation \| Rent CAM, And Occupancy Costs
Related Party Transaction
Related party expenses	5,909	6,306
Sears Holdings Corporation \| Retail Services, Store Labor
Related Party Transaction
Related party expenses	5,548	5,946
Sears Holdings Corporation \| Supply Chain Costs
Related Party Transaction
Related party expenses	191	315
Sears Holdings Corporation \| Financial Services And Payment Processing
Related Party Transaction
Related party expenses	472	719
Sears Holdings Corporation \| Costs related to Lands' End shops
Related Party Transaction
Related party expenses	12,120	13,286
Sears Holdings Corporation \| Shop Your Way Rewards Program
Related Party Transaction
Related party expenses	377	462
Accounts receivable, net \| Sears Holdings Corporation
Related Party Transaction
Accounts receivable, net, due from related party	3,500	4,000	$ 3,700
Accounts payable \| Sears Holdings Corporation
Related Party Transaction
Accounts payable, due to related party	2,400	2,600	3,100
Other assets \| Sears Holdings Corporation
Related Party Transaction
Indemnification receivable, uncertain tax positions	11,600	13,900	$ 11,400
Revenue, net
Related Party Transaction
Call Center Service Revenue	1,200	1,900
Operating segments \| Direct
Related Party Transaction
Earnings Before Interest, Taxes, Depreciation and Amortization	11,839	12,832
Operating segments \| Retail
Related Party Transaction
Earnings Before Interest, Taxes, Depreciation and Amortization	$ (3,175)	$ (3,930)

Related Party - Details of General Corporate Services (Details) - USD ($) $ in Thousands	3 Months Ended
	Apr. 28, 2017	Apr. 29, 2016
Sears Holdings Corporation \| Sourcing
Related Party Transaction
Related party expenses, net	$ 2,398	$ 1,372
Sears Holdings Corporation \| Shop Your Way Rewards Program
Related Party Transaction
Related party expenses, net	377	462
Sears Holdings Corporation \| Shared Services
Related Party Transaction
Related party expenses, net	48	48
Sears Holdings Corporation \| Costs related General Corporate Services
Related Party Transaction
Related party expenses, net	2,823	1,882
Revenue, net
Related Party Transaction
Call Center Service Revenue	$ 1,200	$ 1,900

Related Party - Details of Use of Intellectual Property or Services (Details) - USD ($) $ in Thousands	3 Months Ended
	Apr. 28, 2017	Apr. 29, 2016
Sears Holdings Corporation
Related Party Transaction
Related party revenue, net	$ 505	$ 818
Sears Holdings Corporation \| Business Outfitters Revenue [Member]
Related Party Transaction
Related party revenue, net	271	548
Sears Holdings Corporation \| Royalty Income
Related Party Transaction
Related party revenue, net	28	32
Sears Holdings Corporation \| Gift Card Revenue
Related Party Transaction
Related Party Transaction, Amounts of Transaction	(6)	(7)
Sears Holdings Corporation \| Credit Card Revenue
Related Party Transaction
Related party revenue, net	212	245
Revenue, net
Related Party Transaction
Call Center Service Revenue	$ 1,200	$ 1,900

Segment Reporting (Details) $ in Thousands	3 Months Ended
Segment Reporting (Details) $ in Thousands	Apr. 28, 2017 USD ($)	Apr. 29, 2016 USD ($)	Jan. 27, 2017 USD ($)
Segment Reporting Information [Line Items]
Assets	$ 1,031,760	$ 1,212,067	$ 1,114,391
Earnings Before Interest, Taxes, Depreciation and Amortization	1,297	636
Depreciation and amortization	6,509	4,136
Operating Income (Loss)	(6,720)	(3,486)
Interest Expense	$ 6,125	6,170
Number of reportable business segments	2
Summary of Segment Data
Net revenue	$ 268,365	273,433
Capital expenditures	11,382	10,485
Gain (Loss) on Disposition of Property Plant Equipment	(62)	14
Business Exit Costs	1,446	0
Other Nonoperating Income (Expense)	742	453
Income Tax Expense (Benefit)	(4,264)	(3,444)
Net Income (Loss) Attributable to Parent	(7,839)	(5,759)
Operating segments \| Direct
Segment Reporting Information [Line Items]
Assets	803,222	952,138	805,201
Earnings Before Interest, Taxes, Depreciation and Amortization	11,839	12,832
Depreciation and amortization	5,779	3,350
Summary of Segment Data
Net revenue	228,290	232,185
Capital expenditures	11,381	10,302
Operating segments \| Retail
Segment Reporting Information [Line Items]
Assets	62,995	60,756	69,792
Earnings Before Interest, Taxes, Depreciation and Amortization	(3,175)	(3,930)
Depreciation and amortization	353	419
Summary of Segment Data
Net revenue	40,047	41,216
Capital expenditures	1	183
Operating segments \| Corporate and Reconciling Items [Member]
Segment Reporting Information [Line Items]
Assets	165,543	199,173	$ 239,398
Earnings Before Interest, Taxes, Depreciation and Amortization	(7,367)	(8,266)
Depreciation and amortization	377	367
Summary of Segment Data
Net revenue	28	32
Capital expenditures	0	0
Apparel [Member]
Summary of Segment Data
Net revenue	231,028	231,158
Non-apparel [Member]
Summary of Segment Data
Net revenue	23,980	26,650
Services and Other [Member]
Summary of Segment Data
Net revenue	$ 13,357	$ 15,625

Commitments and Contingencies (Details) - USD ($) $ in Millions		3 Months Ended	12 Months Ended
	Jun. 06, 2017	Apr. 28, 2017	Jan. 30, 2015	Jan. 31, 2014	Jan. 28, 2011
Tax Years 2005 - 2006
Gain Contingencies [Line Items]
Recovery of excessive taxes and interest					$ 1.6
Tax Years 2007, 2009 and 2010
Gain Contingencies [Line Items]
Recovery of excessive taxes and interest				$ 1.6
Tax Year 2008
Gain Contingencies [Line Items]
Recovery of excessive taxes and interest			$ 0.9
Tax Years 2011 and 2012 [Member]
Gain Contingencies [Line Items]
Recovery of excessive taxes and interest		$ 2.4
Tax Years 2013, 2014, 2015 and 2016 [Member] [Member]
Gain Contingencies [Line Items]
Recovery of excessive taxes and interest		$ 1.0
Subsequent event
Gain Contingencies [Line Items]
Recovery of excessive taxes and interest	$ 7.5

Supplemental Financial Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Apr. 28, 2017	Apr. 29, 2016
Related Party Transaction
Operating Income (Loss)	$ (6,720)	$ (3,486)
Other Operating Income (Expense), Net	$ (1,508)	$ 14

Stock-Based Compensation (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Apr. 28, 2017	Apr. 29, 2016	Jan. 27, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation	$ 579	$ 713
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	343		252
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	2 years 4 months 22 days
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$ 22.01		$ 24.42
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	124
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 17.75
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Exercise Price	$ 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, Equity Instruments Other than Options, Forfeited in Period	(33)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value	$ 25.12
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	41		69
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options	$ 100
Share-based Compensation	$ 67	234
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	1 month 6 days
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$ 28.33		$ 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	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Exercise Price	$ 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, 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
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	294		0
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	2.00%
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options	$ 2,400
Share-based Compensation	$ 91	0
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	3 years 10 months
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	46.00%
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, Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 8.49
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$ 18.10		$ 0.00
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	294
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
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Exercise Price	$ 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, Equity Instruments Other than Options, Forfeited in Period	0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value	$ 0.00
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 8.49
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	$ 5,500
Share-based Compensation	$ 421	$ 479