v3.26.1
Fair Value Measurements of Financial Assets and Liabilities
3 Months Ended
May 01, 2026
Fair Value Disclosures [Abstract]  
Fair Value Measurements of Financial Assets and Liabilities

NOTE 10. FAIR VALUE MEASUREMENTS OF FINANCIAL ASSETS AND LIABILITIES

 

Cash and cash equivalents and restricted cash is reflected on the Condensed Consolidated Balance Sheets at fair value based on Level 1 inputs. Cash and cash equivalents and restricted cash amounts are valued based upon statements received from financial institutions. The fair value of restricted cash was $0.5 million, $2.2 million and $0.6 million as of May 1, 2026, May 2, 2025 and January 30, 2026, respectively.

Carrying amounts and fair values of long-term debt, including current portion were as follows:

 

 

 

May 1, 2026

 

 

May 2, 2025

 

 

January 30, 2026

 

(in thousands)

 

Carrying
Amount

 

 

Fair
Value

 

 

Carrying
Amount

 

 

Fair
Value

 

 

Carrying
Amount

 

 

Fair
Value

 

Long-term debt, including current portion

 

$

 

 

$

-

 

 

$

243,750

 

 

$

239,442

 

 

$

234,000

 

 

$

235,780

 

 

The Company had no outstanding long-term debt as of May 1, 2026.

Prior to its repayment on April 1, 2026, the fair value of the Term Loan Facility was classified as a Level 3 measurement within the fair value hierarchy. The Company estimated fair value using a combination of valuation techniques, including a Black-Derman-Toy model and observable and unobservable market inputs, reflecting the instrument’s contractual terms, including its optional redemption features. There were no nonfinancial assets or nonfinancial liabilities recognized at fair value on a nonrecurring basis as of May 1, 2026, May 2, 2025 and January 30, 2026.