General	6 Months Ended
Aug. 01, 2026
General [Abstract]
General	NOTE 1 - GENERAL : The condensed consolidated financial statements as of August 1, 2026 and for the three and six months ended August 1, 2026 and August 2, 2025 have been prepared from the accounting records of The Cato Corporation and its wholly-owned subsidiaries (the “Company”), and all amounts shown are unaudited. In the opinion of management, all adjustments considered necessary for a fair statement of the financial statements have been included. All such adjustments are of a normal, recurring nature unless otherwise noted. The results of the interim periods may not be indicative of the results expected for the entire year. The interim financial statements should be read in conjunction with the consolidated financial statements and notes thereto, included in the Company’s Annual Report on Form 10-K for the fiscal year ended January 31, 2026. Amounts as of January 31, 2026 have been derived from the audited annual financial statements, but do not include all disclosures required by accounting principles generally accepted in the United States of America. In February 2026, the U.S. Supreme Court issued a ruling that tariffs imposed under the International Emergency Economic Powers Act (“IEEPA”) on goods imported into the United States were unauthorized, effectively invalidating IEEPA tariffs. In April 2026, following the Supreme Court’s invalidation of the IEEPA tariffs and the establishment of procedures for processing tariff refunds, the Company submitted a refund claim and recorded a $ 5.7 million reduction in cost of goods sold in the first quarter of fiscal 2026. During the second quarter of fiscal 2026, the Company received full payment of its tariff refund claim.

NOTE 1 - GENERAL

The condensed

consolidated financial

statements as

of August

1, 2026

and for

the three

and six

months

ended August

1, 2026

and August

2, 2025

have been

prepared from

the accounting

records of

The Cato

Corporation and

its wholly-owned

subsidiaries (the

“Company”), and

all amounts

shown are

unaudited.

In the

opinion of

management, all

adjustments considered

necessary for

a fair

statement of

the financial

statements have

been included.

All such

adjustments are

of a

normal, recurring

nature unless

otherwise

noted.

The results of the interim periods may not be indicative of the results expected

for the entire year.

The interim financial

statements should be read

in conjunction with

the consolidated financial statements

and

notes

thereto,

included

the

Company’s

Annual

Report

Form

10-K

for

the

fiscal

year

ended

January 31,

2026.

Amounts as

of January 31,

2026 have been

derived from the

audited annual

financial

statements, but

do not

include all

disclosures required by

accounting principles

generally accepted in

the

United States of America.

February

2026,

the

U.S.

Supreme

Court

issued

ruling

that

tariffs

imposed

under

the

International

Emergency

Economic

Powers

Act

(“IEEPA”)

goods

imported

into

the

United

States

were

unauthorized,

effectively

invalidating

IEEPA

tariffs.

April

2026,

following

the

Supreme

Court’s

invalidation

the

IEEPA

tariffs

and

the

establishment

procedures

for

processing

tariff

refunds,

the

Company submitted a refund claim and recorded a $

5.7

million reduction in cost of goods sold in the first

quarter of fiscal 2026. During the second quarter of fiscal 2026, the Company received full payment of its

tariff refund claim.