Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Jul. 30, 2022	Aug. 31, 2022
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jul. 30, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q2
Trading Symbol	VNCE
Entity Registrant Name	VINCE HOLDING CORP.
Entity Central Index Key	0001579157
Current Fiscal Year End Date	--01-28
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		12,299,196
Entity Shell Company	false
Entity Current Reporting Status	Yes
Entity File Number	001-36212
Entity Tax Identification Number	75-3264870
Entity Address, Address Line One	500 5th Avenue
Entity Address, Address Line Two	20th Floor
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10110
City Area Code	212
Local Phone Number	944-2600
Title of 12(b) Security	Common Stock, $0.01 par value per share
Security Exchange Name	NYSE
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
Entity Incorporation, State or Country Code	DE

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Jul. 30, 2022	Jan. 29, 2022
Current assets:
Cash and cash equivalents	$ 1,073	$ 1,056
Trade receivables, net	27,469	29,948
Inventories, net	129,472	78,564
Prepaid expenses and other current assets	4,179	5,804
Total current assets	162,193	115,372
Property and equipment, net	15,590	17,117
Operating lease right-of-use assets, net	82,437	92,677
Intangible assets, net	73,807	75,835
Goodwill	31,973	31,973
Other assets	3,218	4,253
Total assets	369,218	337,227
Current liabilities:
Accounts payable	80,309	46,722
Accrued salaries and employee benefits	6,259	6,244
Other accrued expenses	12,148	13,226
Short-term lease liabilities	22,860	22,700
Current portion of long-term debt	2,625	2,625
Total current liabilities	124,201	91,517
Long-term debt	111,992	88,869
Long-term lease liabilities	83,109	94,367
Deferred income tax liability	13,856	6,067
Other liabilities	613	627
Commitments and contingencies (Note 9)
Stockholders' equity:
Common stock at $0.01 par value (100,000,000 shares authorized, 12,294,028 and 11,986,127 shares issued and outstanding at July 30, 2022 and January 29, 2022, respectively)	123	120
Additional paid-in capital	1,142,342	1,140,516
Accumulated deficit	(1,106,892)	(1,084,734)
Accumulated other comprehensive loss	(126)	(122)
Total stockholders' equity	35,447	55,780
Total liabilities and stockholders' equity	$ 369,218	$ 337,227

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Jul. 30, 2022	Jan. 29, 2022
Statement Of Financial Position [Abstract]
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	12,294,028	11,986,127
Common stock, shares outstanding	12,294,028	11,986,127

Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 30, 2022	Jul. 31, 2021	Jul. 30, 2022	Jul. 31, 2021
Income Statement [Abstract]
Net sales	$ 89,194	$ 78,673	$ 167,570	$ 136,206
Cost of products sold	52,822	43,295	95,563	75,345
Gross profit	36,372	35,378	72,007	60,861
Impairment of intangible assets	1,700		1,700
Impairment of long-lived assets	866		866
Selling, general and administrative expenses	39,010	32,743	79,930	65,327
(Loss) income from operations	(5,204)	2,635	(10,489)	(4,466)
Interest expense, net	1,882	1,927	3,766	3,805
(Loss) income before income taxes	(7,086)	708	(14,255)	(8,271)
Provision for income taxes	7,903	1,298	7,903	3,941
Net loss	(14,989)	(590)	(22,158)	(12,212)
Other comprehensive (loss) income:
Foreign currency translation adjustments	2	2	(4)	9
Comprehensive loss	$ (14,987)	$ (588)	$ (22,162)	$ (12,203)
Loss per share:
Basic loss per share	$ (1.23)	$ (0.05)	$ (1.83)	$ (1.03)
Diluted loss per share	$ (1.23)	$ (0.05)	$ (1.83)	$ (1.03)
Weighted average shares outstanding:
Basic	12,220,693	11,898,360	12,125,759	11,855,535
Diluted	12,220,693	11,898,360	12,125,759	11,855,535

Condensed Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Loss [Member]
Beginning Balance at Jan. 30, 2021	$ 66,207	$ 118	$ 1,138,247	$ (1,072,030)	$ (128)
Beginning Balance, shares at Jan. 30, 2021		11,809,023
Comprehensive loss:
Net loss	(11,622)			(11,622)
Foreign currency translation adjustments	7				7
Share-based compensation expense	331		331
Restricted stock unit vestings, shares		2,382
Tax withholdings related to restricted stock vesting	(8)		(8)
Tax withholdings related to restricted stock vesting, shares		(985)
Issuance of common stock related to Employee Stock Purchase Plan ("ESPP")	49		49
Issuance of common stock related to Employee Stock Purchase Plan ("ESPP"), shares		4,832
Ending Balance at May. 01, 2021	54,964	$ 118	1,138,619	(1,083,652)	(121)
Ending Balance, shares at May. 01, 2021		11,815,252
Beginning Balance at Jan. 30, 2021	66,207	$ 118	1,138,247	(1,072,030)	(128)
Beginning Balance, shares at Jan. 30, 2021		11,809,023
Comprehensive loss:
Net loss	(12,212)
Foreign currency translation adjustments	9
Ending Balance at Jul. 31, 2021	54,903	$ 119	1,139,145	(1,084,242)	(119)
Ending Balance, shares at Jul. 31, 2021		11,923,107
Beginning Balance at May. 01, 2021	54,964	$ 118	1,138,619	(1,083,652)	(121)
Beginning Balance, shares at May. 01, 2021		11,815,252
Comprehensive loss:
Net loss	(590)			(590)
Foreign currency translation adjustments	2				2
Share-based compensation expense	558		558
Restricted stock unit vestings		$ 1	(1)
Restricted stock unit vestings, shares		110,025
Tax withholdings related to restricted stock vesting	(54)		(54)
Tax withholdings related to restricted stock vesting, shares		(4,608)
Issuance of common stock related to Employee Stock Purchase Plan ("ESPP")	23		23
Issuance of common stock related to Employee Stock Purchase Plan ("ESPP"), shares		2,438
Ending Balance at Jul. 31, 2021	54,903	$ 119	1,139,145	(1,084,242)	(119)
Ending Balance, shares at Jul. 31, 2021		11,923,107
Beginning Balance at Jan. 29, 2022	$ 55,780	$ 120	1,140,516	(1,084,734)	(122)
Beginning Balance, shares at Jan. 29, 2022	11,986,127	11,986,127
Comprehensive loss:
Net loss	$ (7,169)			(7,169)
Foreign currency translation adjustments	(6)				(6)
Common stock issuance, net of certain fees	305		305
Common stock issuance, net of certain fees		36,874
Share-based compensation expense	609		609
Restricted stock unit vestings		$ 1	(1)
Restricted stock unit vestings, shares		118,831
Tax withholdings related to restricted stock vesting	(148)		(148)
Tax withholdings related to restricted stock vesting, shares		(16,962)
Issuance of common stock related to Employee Stock Purchase Plan ("ESPP")	23		23
Issuance of common stock related to Employee Stock Purchase Plan ("ESPP"), shares		2,663
Ending Balance at Apr. 30, 2022	49,394	$ 121	1,141,304	(1,091,903)	(128)
Ending Balance, shares at Apr. 30, 2022		12,127,533
Beginning Balance at Jan. 29, 2022	$ 55,780	$ 120	1,140,516	(1,084,734)	(122)
Beginning Balance, shares at Jan. 29, 2022	11,986,127	11,986,127
Comprehensive loss:
Net loss	$ (22,158)
Foreign currency translation adjustments	(4)
Ending Balance at Jul. 30, 2022	$ 35,447	$ 123	1,142,342	(1,106,892)	(126)
Ending Balance, shares at Jul. 30, 2022	12,294,028	12,294,028
Beginning Balance at Apr. 30, 2022	$ 49,394	$ 121	1,141,304	(1,091,903)	(128)
Beginning Balance, shares at Apr. 30, 2022		12,127,533
Comprehensive loss:
Net loss	(14,989)			(14,989)
Foreign currency translation adjustments	2				2
Common stock issuance, net of certain fees	520	$ 1	519
Common stock issuance, net of certain fees		68,106
Share-based compensation expense	551		551
Restricted stock unit vestings		$ 1	(1)
Restricted stock unit vestings, shares		102,137
Tax withholdings related to restricted stock vesting	(49)		(49)
Tax withholdings related to restricted stock vesting, shares		(6,164)
Issuance of common stock related to Employee Stock Purchase Plan ("ESPP")	18		18
Issuance of common stock related to Employee Stock Purchase Plan ("ESPP"), shares		2,416
Ending Balance at Jul. 30, 2022	$ 35,447	$ 123	$ 1,142,342	$ (1,106,892)	$ (126)
Ending Balance, shares at Jul. 30, 2022	12,294,028	12,294,028

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jul. 30, 2022	Jul. 31, 2021
Operating activities
Net loss	$ (22,158)	$ (12,212)
Add (deduct) items not affecting operating cash flows:
Impairment of intangible assets	1,700
Impairment of long-lived assets	866
Depreciation and amortization	3,086	3,119
Provision for bad debt	81	(100)
Loss on disposal of property and equipment	50
Amortization of deferred financing costs	429	401
Deferred income taxes	7,790	3,872
Share-based compensation expense	1,160	889
Capitalized PIK Interest	1,300	1,257
Changes in assets and liabilities:
Receivables, net	2,396	821
Inventories	(50,933)	(6,101)
Prepaid expenses and other current assets	535	1,459
Accounts payable and accrued expenses	32,763	7,893
Other assets and liabilities	979	(1,588)
Net cash used in operating activities	(19,956)	(290)
Investing activities
Payments for capital expenditures	(2,360)	(1,919)
Net cash used in investing activities	(2,360)	(1,919)
Financing activities
Proceeds from borrowings under the Revolving Credit Facilities	196,816	137,739
Repayment of borrowings under the Revolving Credit Facilities	(174,241)	(137,554)
Repayment of borrowings under the Term Loan Facilities	(875)
Proceeds from common stock issuance, net of certain fees	825
Tax withholdings related to restricted stock vesting	(197)	(62)
Proceeds from stock option exercises, restricted stock vesting, and issuance of common stock under employee stock purchase plan	41	72
Financing fees	(20)	(288)
Net cash provided by (used in) financing activities	22,349	(93)
Increase (decrease) in cash, cash equivalents, and restricted cash	33	(2,302)
Effect of exchange rate changes on cash, cash equivalents, and restricted cash	(19)	10
Cash, cash equivalents, and restricted cash, beginning of period	1,096	3,858
Cash, cash equivalents, and restricted cash, end of period	1,110	1,566
Less: restricted cash at end of period	37	42
Cash and cash equivalents	1,073	1,524
Supplemental Disclosures of Cash Flow Information
Cash payments for interest	1,627	2,549
Cash payments for income taxes, net of refunds	65	75
Supplemental Disclosures of Non-Cash Investing and Financing Activities
Capital expenditures in accounts payable and accrued liabilities	$ 25	$ 817

Description of Business and Basis of Presentation

6 Months Ended

Jul. 30, 2022

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Description of Business and Basis of Presentation

Note 1. Description of Business and Basis of Presentation

(A) Description of Business: The Company is a global contemporary group, consisting of three brands: Vince, Rebecca Taylor, and Parker. Vince, established in 2002, is a leading global luxury apparel and accessories brand best known for creating elevated yet understated pieces for every day effortless style. Rebecca Taylor, founded in 1996 in New York City, is a contemporary womenswear line lauded for its signature prints, romantic detailing and vintage inspired aesthetic, reimagined for a modern era. Parker, founded in 2008 in New York City, is a contemporary women’s fashion brand that is trend focused. During the first half of fiscal 2020 the Company decided to pause the creation of new products for the Parker brand to focus resources on the operations of the Vince and Rebecca Taylor brands. On September 12, 2022, the Company announced its decision to wind down the Rebecca Taylor business. See Note 14 “Subsequent Event” for further details.

The Company reaches its customers through a variety of channels, specifically through major wholesale department stores and specialty stores in the United States (“U.S.”) and select international markets, as well as through the Company’s branded retail locations and the Company’s websites. The Company designs products in the U.S. and sources the vast majority of products from contract manufacturers outside the U.S., primarily in Asia. Products are manufactured to meet the Company’s product specifications and labor standards.

(B) Basis of Presentation: The accompanying condensed consolidated financial statements have been prepared in conformity with U.S. generally accepted accounting principles (“GAAP”) and the rules and regulations of the U.S. Securities and Exchange Commission (the “SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted. Therefore, these financial statements should be read in conjunction with VHC’s audited financial statements for the fiscal year ended January 29, 2022, as set forth in the 2021 Annual Report on Form 10-K.

The condensed consolidated financial statements include the Company’s accounts and the accounts of the Company’s wholly-owned subsidiaries as of July 30, 2022. All intercompany accounts and transactions have been eliminated in consolidation. In the opinion of management, the accompanying unaudited condensed consolidated financial statements contain all adjustments (consisting solely of normal recurring adjustments) and disclosures necessary for a fair statement. The results of operations for these periods are not necessarily comparable to, or indicative of, results of any other interim period or the fiscal year as a whole.

(C) Use of Estimates: The preparation of financial statements in conformity with GAAP requires that management make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements which affect revenues and expenses during the period reported. Estimates are adjusted when necessary to reflect actual experience. Significant estimates and assumptions may affect many items in the financial statements. Actual results could differ from estimates and assumptions in amounts that may be material to the consolidated financial statements.

(D) COVID-19: The spread of the novel coronavirus (“COVID-19”), which was declared a pandemic by the World Health Organization in March 2020, remains highly volatile, particularly in light of ongoing vaccination efforts and emerging strains of the virus. In response, we implemented various measures to effectively manage our business as well as the impacts from the COVID-19 pandemic, including (i) serving our customers through our online e-commerce websites during the periods in which we were forced to shut down retail locations or operate with reduced shopping hours, alongside other retailers, including our wholesale partners, in accordance with state and local regulations related to the COVID-19 pandemic; (ii) engaging with our lenders to provide additional liquidity and increased operational flexibility; (iii) temporarily reducing retained employee salaries and suspending board retainer fees; (iv) engaging with our landlords to address the operating environment throughout the COVID-19 pandemic, including amending existing lease terms; and (v) streamlining our expense structure and carefully managing operational initiatives to align with the business environment and sales opportunities.

The unpredictable nature of the COVID-19 pandemic could negatively affect the outcome of the measures intended to address its impact and/or our current expectations of our future business performance.

(E) Sources and Uses of Liquidity: The Company’s sources of liquidity are cash and cash equivalents, cash flows from operations, if any, borrowings available under the 2018 Revolving Credit Facility (as amended and restated and as defined below) and the Company’s ability to access capital markets, including the Open Market Sale Agreement^SM entered into with Jefferies LLC in September 2021 (see Note 7 “Stockholders’ Equity” for further information). The Company’s primary cash needs are funding working capital requirements, meeting debt service requirements, and capital expenditures for new stores and related leasehold improvements. Based on our current expectations, we believe that our sources of liquidity will generate sufficient cash flows to meet our obligations during the next twelve months from the date these financial statements are issued.

The Company’s recent financial results have been, and its future financial results may be, subject to substantial fluctuations, and may be impacted by business conditions and macroeconomic factors, including the impact of the COVID-19 pandemic and the armed conflict between Ukraine and Russia. The Company’s ability to continue to meet its obligations is dependent on its ability to generate positive cash flow from a combination of initiatives and any failure to successfully implement these initiatives could require the Company to implement alternative plans to satisfy its liquidity needs. In the event that the Company is unable to timely service its debt, meet other contractual payment obligations or fund other liquidity needs, the Company may need to refinance all or a portion of its indebtedness before maturity, seek waivers of or amendments to contractual obligations for payment, reduce or delay scheduled expansions and capital expenditures, sell material assets or operations or seek other financing opportunities.

(F) Revenue Recognition: The Company recognizes revenue when performance obligations identified under the terms of contracts with its customers are satisfied, which generally occurs upon the transfer of control in accordance with the contractual terms and conditions of the sale. Sales are recognized when the control of the goods are transferred to the customer for the Company’s wholesale business, upon receipt by the customer for the Company’s e-commerce business, and at the time of sale to the consumer for the Company’s retail business. See Note 12 “Segment Financial Information” for disaggregated revenue amounts by segment.

Revenue associated with gift cards is recognized upon redemption and unredeemed balances are considered a contract liability and recorded within other accrued expenses, which are subject to escheatment within the jurisdictions in which it operates. As of July 30, 2022 and January 29, 2022, the contract liability was $1,766 and $1,739, respectively. For the three and six months ended July 30, 2022, the Company recognized $54 and $187, respectively, of revenue that was previously included in the contract liability as of January 29, 2022.

(G) Recent Accounting Pronouncements: Except as noted below, the Company has considered all recent accounting pronouncements and has concluded that there are no recent accounting pronouncements that may have a material impact on its Consolidated Financial Statements, based on current information.

Recently Issued Accounting Pronouncements

In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-13: “Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments”. The ASU requires an impairment model (known as the current expected credit loss (“CECL”) model) that is based on expected losses rather than incurred losses. Under the new guidance, each reporting entity should estimate an allowance for expected credit losses, which is intended to result in more timely recognition of losses. The new standard applies to trade receivables arising from revenue transactions. Under Accounting Standards Codification 606, revenue is recognized when, among other criteria, it is probable that an entity will collect the consideration it is entitled to when goods or services are transferred to a customer. When trade receivables are recorded, they become subject to the CECL model and estimates of expected credit losses on trade receivables over their contractual life will be required to be recorded at inception based on historical information, current conditions, and reasonable and supportable forecasts. This guidance is effective for smaller reporting companies for annual periods beginning after December 15, 2022, including the interim periods in the year. Early adoption is permitted. Management is currently evaluating the impact of this ASU but does not expect it to have a material impact on its consolidated financial statements.

Goodwill and Intangible Assets

6 Months Ended

Jul. 30, 2022

Goodwill And Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets

Note 2. Goodwill and Intangible Assets

Net goodwill balances and changes therein by segment were as follows:

(in thousands)

Vince Wholesale

Vince

Direct-to-consumer

Rebecca Taylor and Parker

Total Net Goodwill

Balance as of January 29, 2022

$

31,973

$

—

$

—

$

31,973

Balance as of July 30, 2022

$

31,973

$

—

$

—

$

31,973

The total carrying amount of goodwill is net of accumulated impairments of $101,845.

The following tables present a summary of identifiable intangible assets:

(in thousands)	Gross Amount		Accumulated Amortization			Accumulated Impairments			Net Book Value
Balance as of July 30, 2022
Amortizable intangible assets:
Customer relationships	$	31,355	$	(21,934	)	$	(6,115	)	$	3,306
Tradenames		13,100		(172	)		(12,527	)		401
Indefinite-lived intangible assets:
Tradenames		110,986		—			(40,886	)		70,100
Total intangible assets	$	155,441	$	(22,106	)	$	(59,528	)	$	73,807

(in thousands)	Gross Amount		Accumulated Amortization			Accumulated Impairments			Net Book Value
Balance as of January 29, 2022
Amortizable intangible assets:
Customer relationships	$	31,355	$	(21,635	)	$	(6,115	)	$	3,605
Tradenames		13,100		(143	)		(12,527	)		430
Indefinite-lived intangible assets:
Tradenames		110,986		—			(39,186	)		71,800
Total intangible assets	$	155,441	$	(21,778	)	$	(57,828	)	$	75,835

During the second quarter of fiscal 2022, the Company determined that a triggering event had occurred in the Rebecca Taylor and Parker segment as a result of changes to the Company’s long-term projections. The Company performed an interim quantitative impairment assessment of the Rebecca Taylor tradename utilizing the relief from royalty valuation approach. The relief from royalty valuation approach is dependent on a number of factors, including estimates of projected revenues, royalty rates in the category of intellectual property, discount rates and other variables. The Company estimated the fair value of the Rebecca Taylor tradename indefinite-lived intangible asset and determined that the fair value of the Rebecca Taylor tradename was below its carrying amount. Accordingly, the Company recorded an impairment charge for the Rebecca Taylor tradename indefinite-lived intangible asset of $1,700, which was recorded within Impairment of intangible assets on the condensed consolidated statement of operations and comprehensive loss for the three and six months ended July 30, 2022. There was no such impairment charge for the three and six months ended July 31, 2021.

Amortization of identifiable intangible assets was $164 and $328 for the three and six months ended July 30, 2022, respectively, and $164 and $328 for the three and six months ended July 31, 2021, respectively. The estimated amortization expense for identifiable intangible assets is $655 for each fiscal year for the next five fiscal years.

Fair Value Measurements

6 Months Ended

Jul. 30, 2022

Fair Value Disclosures [Abstract]

Fair Value Measurements

Note 3. Fair Value Measurements

We define the fair value of a financial instrument as the amount that would be received from the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. We are responsible for the determination of the value of the investments carried at fair value and the supporting methodologies and assumptions. The Company’s financial assets and liabilities are to be measured using inputs from three levels of the fair value hierarchy as follows:

Level 1—		quoted market prices in active markets for identical assets or liabilities

Level 2—		observable market-based inputs (quoted prices for similar assets and liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active) or inputs that are corroborated by observable market data

Level 3—		significant unobservable inputs that reflect the Company’s assumptions and are not substantially supported by market data

The Company did not have any non-financial assets or non-financial liabilities recognized at fair value on a recurring basis at July 30, 2022 or January 29, 2022. At July 30, 2022 and January 29, 2022, the Company believes that the carrying values of cash and cash equivalents, receivables, and accounts payable approximate fair value, due to the short-term maturity of these instruments. The Company’s debt obligations with a carrying value of $115,711 as of July 30, 2022 are at variable interest rates. Borrowings under the Company’s 2018 Revolving Credit Facility (as amended and restated and as defined below) are recorded at carrying value, which approximates fair value due to the frequent nature of such borrowings and repayments. The Company considers this as a Level 2 input. The fair value of the Company’s Term Loan Credit Facility (as defined below) and the Third Lien Credit Facility (as defined

below) was approximately $32,000 and $23,000, respectively, as of July 30, 2022 based upon estimated market value calculations that factor principal, time to maturity, interest rate, and current cost of debt. The Company considers this a Level 3 input.

The Company’s non-financial assets, which primarily consist of goodwill, intangible assets, operating lease right-of-use (“ROU”) assets, and property and equipment, are not required to be measured at fair value on a recurring basis and are reported at their carrying values. However, on a periodic basis whenever events or changes in circumstances indicate that their carrying value may not be fully recoverable (and at least annually for goodwill and indefinite-lived intangible assets), non-financial assets are assessed for impairment and, if applicable, written down to (and recorded at) fair value.

Determining the fair value of goodwill and other intangible assets is judgmental in nature and requires the use of significant estimates and assumptions, including projected revenues, EBITDA margins growth rates and operating margins, long-term growth rates, working capital, royalty rates in the category of intellectual property, discount rates and future market conditions, among others, as applicable. The inputs used in determining the fair value of the ROU assets are the current comparable market rents for similar properties and a store discount rate. The fair value of the property and equipment is based on its estimated liquidation value. The measurement of fair value of these assets are considered Level 3 valuations as certain of these inputs are unobservable and are estimated to be those that would be used by market participants in valuing these or similar assets.

The following table presents the non-financial assets the Company measured at fair value on a non-recurring basis for the six months ended July 30, 2022, based on such fair value hierarchy. There were no losses on these non-financial assets taken in the six months ended July 31, 2021.

	Net Carrying Value of Impaired Assets as of		Fair Value Measured and Recorded at Reporting Date Using:						Total Losses - Six Months Ended
(in thousands)	July 30, 2022		Level 1		Level 2		Level 3		July 30, 2022
Property and equipment	$	242	$	—	$	—	$	242	$	866	⁽¹⁾
Tradenames - Indefinite-lived		3,000		—		—		3,000		1,700	⁽²⁾

(1) Recorded within Impairment of long-lived assets on the Condensed Consolidated Statements of Operations and Comprehensive Loss.

(2) Recorded within Impairment of intangible assets on the Condensed Consolidated Statements of Operations and Comprehensive Loss. See Note 2 “Goodwill and Intangible Assets” for additional information.

- 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

Long-Term Debt and Financing Arrangements

6 Months Ended

Jul. 30, 2022

Debt Disclosure [Abstract]

Long-Term Debt and Financing Arrangements

Note 4. Long-Term Debt and Financing Arrangements

Long-term debt consisted of the following:

	July 30,		January 29,
(in thousands)	2022		2022
Long-term debt:
Term Loan Facilities	$	34,125	$	35,000
Revolving Credit Facilities		57,199		34,624
Third Lien Credit Facility		24,387		23,087
Total debt principal		115,711		92,711
Less: current portion of long-term debt		2,625		2,625
Less: deferred financing costs		1,094		1,217
Total long-term debt	$	111,992	$	88,869

Term Loan Credit Facility

On September 7, 2021, Vince, LLC entered into a new term loan credit facility as described below. The proceeds were used to repay in full all outstanding amounts under the $27,500 senior secured term loan facility (the “2018 Term Loan Facility”) pursuant to a credit agreement originally entered into on August 21, 2018 and a portion of the borrowings outstanding under the 2018 Revolving Credit Facility. The 2018 Term Loan Facility was terminated.

Vince, LLC entered into a new $35,000 senior secured term loan credit facility (the “Term Loan Credit Facility”) pursuant to a Credit Agreement (the “Term Loan Credit Agreement”) by and among Vince, LLC, as the borrower, the guarantors named therein, PLC Agent, LLC, as administrative agent and collateral agent, and the other lenders from time to time party thereto. Vince Holding Corp. and Vince Intermediate Holding, LLC (“Vince Intermediate”) are guarantors under the Term Loan Credit Facility. The Term Loan Credit Facility matures on the earlier of September 7, 2026 and 91 days after the maturity date of the 2018 Revolving Credit Facility (as defined below).

The Term Loan Credit Facility is subject to quarterly amortization of $875 commencing on July 1, 2022, with the balance payable at final maturity. Interest is payable on loans under the Term Loan Credit Facility at a rate equal to the 90-day LIBOR rate, or an alternate applicable reference rate in the event LIBOR is no longer available, subject, in either case, to a 1.0% floor, plus 7.0%. During the continuance of certain specified events of default, interest will accrue on the overdue amount of any loan at a rate of 2.0% in excess of the rate otherwise applicable to such amount. In addition, the Term Loan Credit Agreement requires mandatory prepayments upon the occurrence of certain events, including but not limited to, an Excess Cash Flow payment (as defined in the Term Loan Credit Agreement), subject to reductions for voluntary prepayments made during such fiscal year, commencing with the fiscal year ending January 28, 2023.

The Term Loan Credit Facility contains a requirement that Vince, LLC will maintain an availability under its 2018 Revolving Credit Facility of the greater of 10% of the commitments thereunder or $9,500. The Term Loan Credit Facility did not permit dividends prior to April 30, 2022, or an earlier date designated by Vince, LLC (the period until such date, the “Accommodation Period”) and now permits them to the extent that no default or event of default is continuing or would result from a contemplated dividend, so long as after giving pro forma effect to the contemplated dividend subtracting any accounts payable amounts that are or are projected to be past due for the following six months, excess availability for such six month period will be at least the greater of 25.0% of the aggregate lending commitments and $15,000. In addition, the Term Loan Credit Facility contains customary representations and warranties, other covenants, and events of default, including but not limited to, limitations on the incurrence of additional indebtedness, liens, burdensome agreements, guarantees, investments, loans, asset sales, mergers, acquisitions, prepayment of other debt, the repurchase of capital stock, transactions with affiliates, and the ability to change the nature of its business or its fiscal year, and distributions and dividends. Furthermore, the Term Loan Credit Facility is subject to a Borrowing Base (as defined in the Term Loan Credit Agreement) which can, under certain conditions result in the imposition of a reserve under the 2018 Revolving Credit Facility. As of July 30, 2022, the Company was in compliance with applicable covenants.

All obligations under the Term Loan Credit Facility are guaranteed by Vince Intermediate and the Company and any future material domestic restricted subsidiaries of Vince, LLC and secured by a lien on substantially all of the assets of the Company, Vince, LLC and Vince Intermediate and any future material domestic restricted subsidiaries.

Through July 30, 2022, on an inception to date basis, the Company has made repayments of $875 on the Term Loan Credit Facility.

2018 Revolving Credit Facility

On August 21, 2018, Vince, LLC entered into an $80,000 senior secured revolving credit facility (the “2018 Revolving Credit Facility”) pursuant to a credit agreement by and among Vince, LLC, as the borrower, VHC and Vince Intermediate, as guarantors, Citizens Bank, N.A. (“Citizens”), as administrative agent and collateral agent, and the other lenders from time to time party thereto. The 2018 Revolving Credit Facility provides for a revolving line of credit of up to $80,000, subject to a Loan Cap, which is the lesser of (i) the Borrowing Base as defined in the credit agreement for the 2018 Revolving Credit Facility and (ii) the aggregate commitments, as well as a letter of credit sublimit of $25,000. It also provides for an increase in aggregate commitments of up to $20,000.

Interest is payable on the loans under the 2018 Revolving Credit Facility at either the LIBOR Rate or the Base Rate, in each case, with applicable margins subject to a pricing grid based on an average daily excess availability calculation. The “Base Rate” means, for any day, a fluctuating rate per annum equal to the highest of (i) the rate of interest in effect for such day as publicly announced from time to time by Citizens as its prime rate; (ii) the Federal Funds Rate for such day, plus 0.5%; and (iii) the LIBOR Rate for a one month interest period as determined on such day, plus 1.00%. During the continuance of certain specified events of default, at the election of Citizens, interest will accrue at a rate of 2.0% in excess of the applicable non-default rate.

The 2018 Revolving Credit Facility contains a requirement that, at any point when Excess Availability (as defined in the credit agreement for the 2018 Revolving Credit Facility) is less than 10.0% of the Loan Cap and continuing until Excess Availability exceeds the greater of such amounts for 30 consecutive days, Vince, LLC must maintain during that time a Consolidated Fixed Charge Coverage Ratio (as defined in the credit agreement for the 2018 Revolving Credit Facility) equal to or greater than 1.0 to 1.0 measured as of the last day of each fiscal month during such period.

The 2018 Revolving Credit Facility contains representations and warranties, other covenants and events of default that are customary for this type of financing, including covenants with respect to limitations on the incurrence of additional indebtedness, liens, burdensome agreements, guarantees, investments, loans, asset sales, mergers, acquisitions, prepayment of other debt, the repurchase of capital stock, transactions with affiliates, and the ability to change the nature of the Company’s business or its fiscal year. The 2018 Revolving Credit Facility generally permits dividends in the absence of any event of default (including any event of default arising from a contemplated dividend), so long as (i) after giving pro forma effect to the contemplated dividend and for the following six months Excess Availability will be at least the greater of 20.0% of the Loan Cap and $10,000 and (ii) after giving pro forma effect to the contemplated dividend, the Consolidated Fixed Charge Coverage Ratio for the 12 months preceding such dividend will be greater than or equal to 1.0 to 1.0 (provided that the Consolidated Fixed Charge Coverage Ratio may be less than 1.0 to 1.0 if, after giving pro forma effect to the contemplated dividend, Excess Availability for the six fiscal months following the dividend is at least the greater of 25.0% of the Loan Cap and $12,500).

On November 1, 2019, Vince, LLC entered into the First Amendment (the “First Revolver Amendment”) to the 2018 Revolving Credit Facility, which provided the borrower the ability to elect the Daily LIBOR Rate in lieu of the Base Rate to be applied to the borrowings upon applicable notice. The “Daily LIBOR Rate” means a rate equal to the Adjusted LIBOR Rate in effect on such day for deposits for a one day period, provided that, upon notice and not more than once every 90 days, such rate may be substituted for a one week or one month period for the Adjusted LIBOR Rate for a one day period.

On November 4, 2019, Vince, LLC entered into the Second Amendment (the “Second Revolver Amendment”) to the credit agreement of the 2018 Revolving Credit Facility. The Second Revolver Amendment increased the aggregate commitments under the 2018 Revolving Credit Facility by $20,000 to $100,000. Pursuant to the terms of the Second Revolver Amendment, the Acquired Businesses became guarantors under the 2018 Revolving Credit Facility and jointly and severally liable for the obligations thereunder.

On June 8, 2020, Vince, LLC entered into the Third Amendment (the “Third Revolver Amendment”) to the 2018 Revolving Credit Facility. The Third Revolver Amendment, among others, increased availability under the facility’s borrowing base by (i) temporarily increasing the aggregate commitments under the 2018 Revolving Credit Facility to $110,000 through November 30, 2020 (such period, the “Third Amendment Accommodation Period”) (ii) temporarily revising the eligibility of certain account debtors during the Third Amendment Accommodation Period by extending by 30 days the period during which those accounts may remain outstanding past due as well as increasing the concentration limits of certain account debtors and (iii) for any fiscal four quarter period ending prior to or on October 30, 2021, increasing the cap on certain items eligible to be added back to Consolidated EBITDA to 27.5% from 22.5%.

The Third Revolver Amendment also (a) waived events of default; (b) temporarily increased the applicable margin on all borrowings of revolving loans by 0.75% per annum during the Third Amendment Accommodation Period and increased the LIBOR floor from 0% to 1.0%; (c) eliminated Vince, LLC’s and any loan party’s ability to designate subsidiaries as unrestricted and to make certain payments, restricted payments and investments during the Third Amendment Extended Accommodation Period; (d) temporarily suspended the Fixed Charge Coverage Ratio covenant through the Third Amendment Extended Accommodation Period; (e) required Vince, LLC to maintain a Fixed Charge Coverage Ratio of 1.0 to 1.0 in the event the excess availability under the 2018 Revolving Credit Facility was less than (x) $10,000 between September 6, 2020 and January 9, 2021, (y) $12,500 between January 10, 2021 and January 31, 2021 and (z) $15,000 at all other times during the Third Amendment Extended Accommodation Period; (f) imposed a requirement (y) to pay down the 2018 Revolving Credit Facility to the extent cash on hand exceeded $5,000 on the last day of each week and (z) that, after giving effect to any borrowing thereunder, Vince, LLC may have no more than $5,000 of cash on hand; (g) permitted Vince, LLC to incur up to $8,000 of additional secured debt (in addition to any interest accrued or paid in kind), to the extent subordinated to the 2018 Revolving Credit Facility on terms reasonably acceptable to Citizens; (h) established a method for imposing a successor reference rate if LIBOR should become unavailable, (i) extended the delivery periods for (x) annual financial statements for the fiscal year ended February 1, 2020 to June 15, 2020 and (y) quarterly financial statements for the fiscal quarters ended May 2, 2020 and August 1, 2020 to July 31, 2020 and October 29, 2020, respectively, and (j) granted ongoing relief through September 30, 2020 with respect to certain covenants regarding the payment of lease obligations.

On December 11, 2020, Vince, LLC entered into the Fifth Amendment (the “Fifth Revolver Amendment”) to the 2018 Revolving Credit Facility. The Fifth Revolver Amendment, among other things, (i) extended the period from November 30, 2020 to July 31, 2021 (such period, “Accommodation Period”), during which the eligibility of certain account debtors was revised by extending by 30 days the time those accounts may remain outstanding past due as well as increasing the concentration limits of certain account debtors; (ii) extended the period through which the applicable margin on all borrowings of revolving loans by 0.75% per annum during such Accommodation Period; (iii) extended the period from October 30, 2021 to January 29, 2022, during which the cap on which certain items eligible to be added back to “Consolidated EBITDA” (as defined in the 2018 Revolving Credit Facility) was increased to 27.5% from 22.5%; (iv) extended the temporary suspension of the Consolidated Fixed Charge Coverage Ratio (“FCCR”) covenant through the delivery of a compliance certificate relating to the fiscal quarter ended January 29, 2022 (such period, the “Extended Accommodation Period”), other than the fiscal quarter ending January 29, 2022; (v) required Vince, LLC to maintain an FCCR of 1.0 to 1.0 in the event the excess availability under the 2018 Revolving Credit Facility was less than (x) $7,500 through the end of the Accommodation Period; and (y) $10,000 from August 1, 2020 through the end of the Extended Accommodation Period; (vi) permitted Vince, LLC to incur the debt under the Third Lien Credit Facility (as described below); (vii) revised the definition of “Cash Dominion Trigger Amount” to mean $15,000 through the end of the Extended Accommodation Period and at all other times thereafter, 12.5% of the Loan Cap and $5,000, whichever is greater; (viii) deemed the Cash Dominion Event (as defined in the credit agreement for the 2018 Revolving Credit Facility) as triggered during the Accommodation Period; and (ix) required an engagement by the Company of a financial advisor from February 1, 2021 until March 31, 2021 (or until the excess availability was greater than 25% of the Loan Cap for a period of at least thirty days, whichever is later) to assist in the preparation of certain financial reports, including the review of the weekly cashflow reports and other items. As of April 2021, the requirement to engage a financial advisor had been satisfied.

On September 7, 2021, concurrently with the Term Loan Credit Facility, Vince, LLC entered into an Amended and Restated Credit Agreement (the “A&R Revolving Credit Facility Agreement”) which, among other things, contained amendments to reflect the terms of the Term Loan Credit Facility and extends the maturity of the 2018 Revolving Credit Facility to the earlier of June 8, 2026 and 91 days prior to the maturity of the Term Loan Credit Facility.

In addition, the A&R Revolving Credit Facility Agreement, among others: (i) lowered all applicable margins by 0.75%; (ii) revised the end of the Accommodation Period (as defined therein) to April 30, 2022 or an earlier date as elected by Vince, LLC; (iii) amended the borrowing base calculation to exclude Eligible Cash On Hand (as defined therein); (iv) revised the threshold under the definition of the Cash Dominion Trigger Event to be the excess availability of the greater of (a) 12.5% of the Loan Cap and (b) $11,000; (v) deleted the financial covenant and replaced it with a requirement to maintain a minimum excess availability not to be less than the greater of (a) $9,500 and (b) 10% of the commitments at any time; and (vi) revised certain representations and warranties as well as operational covenants.

As of July 30, 2022, the Company was in compliance with applicable covenants. As of July 30, 2022, $37,087 was available under the 2018 Revolving Credit Facility, net of the Loan Cap, and there were $57,199 of borrowings outstanding and $5,714 of letters of credit outstanding under the 2018 Revolving Credit Facility. The weighted average interest rate for borrowings outstanding under the 2018 Revolving Credit Facility as of July 30, 2022 was 4.1%.

Third Lien Credit Facility

On December 11, 2020, Vince, LLC entered into a $20,000 subordinated term loan credit facility (the “Third Lien Credit Facility”) pursuant to a credit agreement (the “Third Lien Credit Agreement”), dated December 11, 2020, by and among Vince, LLC, as the borrower, VHC and Vince Intermediate, as guarantors, and SK Financial Services, LLC (“SK Financial”), as administrative agent and collateral agent, and other lenders from time to time party thereto.

SK Financial is an affiliate of Sun Capital Partners, Inc. (“Sun Capital”), whose affiliates own, as of July 30, 2022, approximately 69% of the Company’s common stock. The Third Lien Credit Facility was reviewed and approved by the Special Committee of the Company’s Board of Directors, consisting solely of directors not affiliated with Sun Capital, which committee was represented by independent legal advisors.

Interest on loans under the Third Lien Credit Facility is payable in kind at a rate equal to the LIBOR rate (subject to a floor of 1.0%) plus applicable margins subject to a pricing grid based on minimum Consolidated EBITDA (as defined in the Third Lien Credit Agreement). During the continuance of certain specified events of default, interest may accrue on the loans under the Third Lien Credit Facility at a rate of 2.0% in excess of the rate otherwise applicable to such amount. The Third Lien Credit Facility contains representations, covenants and conditions that were substantially similar to those under the 2018 Term Loan Facility, except the Third Lien Credit Facility does not contain any financial covenants.

The Company incurred $485 in deferred financing costs associated with the Third Lien Credit Facility of which a $400 closing fee is payable in kind and was added to the principal balance. These deferred financing costs are recorded as deferred debt issuance costs which will be amortized over the remaining term of the Third Lien Credit Facility.

All obligations under the Third Lien Credit Facility are guaranteed by the Company, Vince Intermediate and the Company’s existing material domestic restricted subsidiaries as well as any future material domestic restricted subsidiaries and are secured on a junior basis relative to the 2018 Revolving Credit Facility and the 2018 Term Loan Facility by a lien on substantially all of the assets of the Company, Vince Intermediate, Vince, LLC and the Company’s existing material domestic restricted subsidiaries as well as any future material domestic restricted subsidiaries.

The proceeds were received on December 11, 2020 and were used to repay a portion of the borrowings outstanding under the 2018 Revolving Credit Facility.

On September 7, 2021, concurrently with the Term Loan Credit Facility as well as the A&R Revolving Credit Facility Agreement, Vince, LLC entered into an amendment (the “Third Lien First Amendment”) to the Third Lien Credit Facility which amended its terms to extend its maturity to March 6, 2027, revised the interest rate to remove the tiered applicable margins so that the rate is now equal to the 90-day LIBOR rate, or an alternate applicable reference rate in the event LIBOR is no longer available, plus 9.0% at all times, and to reflect the applicable terms of the Term Loan Credit Facility as well as the A&R Revolving Credit Facility Agreement.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

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+ Details

Inventory

6 Months Ended

Jul. 30, 2022

Inventory Disclosure [Abstract]

Inventory

Note 5. Inventory

Inventories consisted of finished goods. As of July 30, 2022 and January 29, 2022, finished goods, net of reserves were $129,472 and $78,564, respectively.

Share-Based Compensation

6 Months Ended

Jul. 30, 2022

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Share-Based Compensation

Note 6. Share-Based Compensation

Employee Stock Plans

Vince 2013 Incentive Plan

In connection with the IPO, the Company adopted the Vince 2013 Incentive Plan, which provides for grants of stock options, stock appreciation rights, restricted stock and other stock-based awards. In May 2018, the Company filed a Registration Statement on Form S-8 to register an additional 660,000 shares of common stock available for issuance under the Vince 2013 Incentive Plan. Additionally, in September 2020, the Company filed a Registration Statement on Form S-8 to register an additional 1,000,000 shares of common stock available for issuance under the Vince 2013 Incentive Plan. The aggregate number of shares of common stock which may be issued or used for reference purposes under the Vince 2013 Incentive Plan or with respect to which awards may be granted may not exceed 1,000,000 shares. The shares available for issuance under the Vince 2013 Incentive Plan may be, in whole or in part, either authorized and unissued shares of the Company’s common stock or shares of common stock held in or acquired for the Company’s treasury. In general, if awards under the Vince 2013 Incentive Plan are cancelled for any reason, or expire or terminate unexercised, the shares covered by such award may again be available for the grant of awards under the Vince 2013 Incentive Plan. As of July 30, 2022, there were 822,251 shares under the Vince 2013 Incentive Plan available for future grants. Options granted pursuant to the Vince 2013 Incentive Plan typically vest in equal installments over four years, subject to the employees’ continued employment and expire on the earlier of the tenth anniversary of the grant date or upon termination as outlined in the Vince 2013 Incentive Plan. Restricted stock units (“RSUs”) granted typically vest in equal installments over a three-year period or vest in equal installments over four years, subject to the employees’ continued employment.

Employee Stock Purchase Plan

The Company maintains an employee stock purchase plan (“ESPP”) for its employees. Under the ESPP, all eligible employees may contribute up to 10% of their base compensation, up to a maximum contribution of $10 per year. The purchase price of the stock is 90% of the fair market value, with purchases executed on a quarterly basis. The plan is defined as compensatory, and accordingly, a charge for compensation expense is recorded to selling, general and administrative (“SG&A”) expense for the difference between the fair market value and the discounted purchase price of the Company’s common stock. During the six months ended July 30, 2022, 5,079 shares of common stock were issued under the ESPP. During the six months ended July 31, 2021, 7,270 shares of common stock were issued under the ESPP. As of July 30, 2022, there were 65,021 shares available for future issuance under the ESPP.

Stock Options

A summary of stock option activity for the six months ended July 30, 2022 is as follows:

	Stock Options		Weighted Average Exercise Price		Weighted Average Remaining Contractual Term (years)		Aggregate Intrinsic Value (in thousands)
Outstanding at January 29, 2022		58	$	38.77		3.7	$	—
Granted		—	$	—
Exercised		—	$	—
Forfeited or expired		—	$	—
Outstanding at July 30, 2022		58	$	38.77		3.2	$	—

Vested and exercisable at July 30, 2022		58	$	38.77		3.2	$	—

Restricted Stock Units

A summary of restricted stock unit activity for the six months ended July 30, 2022 is as follows:

	Restricted Stock Units			Weighted Average Grant Date Fair Value
Non-vested restricted stock units at January 29, 2022		628,883		$	10.48
Granted		266,581		$	7.82
Vested		(219,144	)	$	10.41
Forfeited		(27,719	)	$	11.02
Non-vested restricted stock units at July 30, 2022		648,601		$	9.39

Share-Based Compensation Expense

The Company recognized share-based compensation expense of $551 and $558, including expense of $63 and $46 related to non-employees, during the three months ended July 30, 2022 and July 31, 2021, respectively. The Company recognized share-based compensation expense of $1,160 and $889, including expense of $189 and $109, respectively, related to non-employees, during the six months ended July 30, 2022 and July 31, 2021, respectively.

Stockholders' Equity

6 Months Ended

Jul. 30, 2022

Equity [Abstract]

Stockholders' Equity

Note 7. Stockholders’ Equity

At-the-Market Offering

On September 9, 2021, the Company filed a shelf registration statement on Form S-3, which was declared effective on September 21, 2021 (the “Registration Statement”). Under the Registration Statement, the Company may offer and sell up to 3,000,000 shares of common stock from time to time in one or more offerings at prices and terms to be determined at the time of the sale. In connection with the filing of the Registration Statement, the Company entered into an Open Market Sale Agreement^SM with Jefferies LLC (“At-the-Market Offering”), under which the Company is able to offer and sell, from time to time, up to 1,000,000 shares of common stock, par value $0.01 per share, which shares are included in the securities registered pursuant to the Registration Statement. During the three months ended July 30, 2022, the Company issued and sold 68,106 shares of common stock under the At-the-Market Offering for aggregate net proceeds of $520, at an average price of $7.64 per share. During the six months ended July 30, 2022, the Company issued and sold 104,980 shares of common stock under the At-the-Market Offering for aggregate net proceeds of $825, at an average price of $7.86 per share. At July 30, 2022, 877,886 shares of common stock were available to be offered and sold under the At-the-Market Offering.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

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+ Details

Earnings (Loss) Per Share

6 Months Ended

Jul. 30, 2022

Earnings Per Share [Abstract]

Earnings (Loss) Per Share

Note 8. Earnings (Loss) Per Share

Basic earnings (loss) per share is calculated by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Except when the effect would be anti-dilutive, diluted earnings (loss) per share is calculated based on the weighted average number of shares of common stock outstanding plus the dilutive effect of share-based awards calculated under the treasury stock method. In periods when the Company incurs a net loss, share-based awards are excluded from the calculation of earnings per share as their inclusion would have an anti-dilutive effect.

The following is a reconciliation of weighted average basic shares to weighted average diluted shares outstanding:

	Three Months Ended				Six Months Ended
	July 30,		July 31,		July 30,		July 31,
	2022		2021		2022		2021
Weighted-average shares—basic		12,220,693		11,898,360		12,125,759		11,855,535
Effect of dilutive equity securities		—		—		—		—
Weighted-average shares—diluted		12,220,693		11,898,360		12,125,759		11,855,535

Because the Company incurred a net loss for the three and six months ended July 30, 2022 and July 31, 2021, weighted-average basic shares and weighted-average diluted shares outstanding are equal for the periods.

Commitments and Contingencies

6 Months Ended

Jul. 30, 2022

Commitments And Contingencies Disclosure [Abstract]

Commitments and Contingencies

Note 9. Commitments and Contingencies

Litigation

The Company is a party to legal proceedings, compliance matters, environmental, as well as wage and hour and other labor claims that arise in the ordinary course of business. Although the outcome of such items cannot be determined with certainty, management believes that the ultimate outcome of these items, individually and in the aggregate, will not have a material adverse impact on the Company’s financial position, results of operations or cash flows.

Income Taxes

6 Months Ended

Jul. 30, 2022

Income Tax Disclosure [Abstract]

Income Taxes

Note 10. Income Taxes

The Company provides for income taxes at the end of each interim period based on the estimated effective tax rate for the full fiscal year. In interim periods where the entity is experiencing losses, an entity must make assumptions concerning its future taxable income and determine whether the realization of future tax benefits is more likely than not. As of July 30, 2022, the Company is no longer anticipating annual ordinary income for the fiscal year and therefore the tax provision of $7,903 for the three months ended July 30, 2022 reflects the impact of applying the Company’s estimated effective tax rate for the fiscal year to the six-month pre-tax

loss. The Company’s estimated effective tax rate is driven by the non-cash deferred tax expense created by the current period amortization of indefinite-lived goodwill and intangible assets for tax but not for book purposes. A portion of these deferred tax liabilities cannot be used as a source to support the realization of certain deferred tax assets related to the Company’s net operating losses which results in tax expense to record these deferred tax liabilities. The provision for income taxes was $7,903 and the effective income tax rate was (55.4%) for the six months ended July 30, 2022. The Company’s effective tax rate for the six months ended July 30, 2022 differs from the U.S. statutory rate of 21% primarily due to the increase in deferred tax liabilities attributable to indefinite-lived goodwill and intangible assets as described above, as well as state and foreign taxes partially offset by the impact of valuation allowance established against additional deferred tax assets.

The provision for income taxes of $1,298 and $3,941 for the three and six months ended July 31, 2021, respectively, primarily reflects the impact of changes in the Company’s estimated effective tax rate for the fiscal year driven by the non-cash deferred tax expense created by the current period amortization of indefinite-lived goodwill and intangible assets for tax but not for book purposes. Additionally, the provision for income taxes for the six months ended July 31, 2021 included a correction of an error of $882 related to the state tax impact of the non-cash deferred tax expense created by the amortization of indefinite-lived goodwill and intangible assets as previously recorded in the fourth quarter of fiscal 2020. The effective tax rate was 183.3% and 47.6% for the three and six months ended July 31, 2021, respectively, and differs from the U.S. statutory rate of 21% primarily due to the increase in deferred tax liabilities attributable to indefinite-lived goodwill and intangible assets as described above and the impact of the valuation allowance established against additional deferred tax assets.

Each reporting period, the Company evaluates the realizability of its deferred tax assets and has maintained a full valuation allowance against its deferred tax assets. These valuation allowances will be maintained until there is sufficient positive evidence to conclude that it is more likely than not that these deferred tax assets will be realized.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Leases

6 Months Ended

Jul. 30, 2022

Leases [Abstract]

Leases

Note 11. Leases

The Company determines if a contract contains a lease at inception. The Company has operating leases for real estate (primarily retail stores, storage and office spaces) some of which have initial terms of 10 years, and in many instances can be extended for an additional term, while the Company’s more recent leases are subject to shorter terms as a result of the implementation of the strategy to pursue shorter lease terms. The Company will not include renewal options in the underlying lease term unless the Company is reasonably certain to exercise the renewal option. Substantially all of the Company’s leases require a fixed annual rent, and most require the payment of additional rent if store sales exceed a negotiated amount. These percentage rent expenses are considered as variable lease costs and are recognized in the consolidated financial statements when incurred. In addition, the Company’s real estate leases may also require additional payments for real estate taxes and other occupancy-related costs which it considers as non-lease components.

ROU assets and operating lease liabilities are recognized based upon the present value of the future lease payments over the lease term. As the Company’s leases do not provide an implicit borrowing rate, the Company uses an estimated incremental borrowing rate based upon a combination of market-based factors, such as market quoted forward yield curves and company specific factors, such as the Company’s credit rating, lease size and duration to calculate the present value.

Total lease cost is included in cost of sales and SG&A expense in the accompanying condensed consolidated statements of operations and comprehensive income (loss) and is recorded net of immaterial sublease income. Some leases have a non-cancelable lease term of less than one year and therefore, the Company has elected to exclude these short-term leases from our ROU asset and lease liabilities. Short term lease costs were immaterial for the six months ended July 30, 2022 and July 31, 2021. The Company’s lease cost is comprised of the following:

	Three Months Ended					Six Months Ended
	July 30,		July 31,			July 30,		July 31,
(in thousands)	2022		2021			2022		2021
Operating lease cost	$	6,093	$	5,919		$	12,413	$	12,193
Variable operating lease cost		224		(1,011	)		458		(869	)
Total lease cost	$	6,317	$	4,908		$	12,871	$	11,324

The operating lease cost above for the three and six months ended July 31, 2021 included a benefit of $501 for the correction of an error recorded within SG&A expenses related to a lease amendment for a retail store location signed in April 2020. The amendment lowered the base rent for fiscal 2021 through fiscal 2023 which was not accounted for upon the signing of the agreement leading to an overstatement of the ROU asset related expenses and lease liability in the first quarter of fiscal 2020.

As of July 30, 2022, the future maturity of lease liabilities are as follows:

	July 30,
(in thousands)	2022
Fiscal 2022	$	14,269
Fiscal 2023		27,703
Fiscal 2024		24,745
Fiscal 2025		16,464
Fiscal 2026		10,992
Thereafter		33,278
Total lease payments		127,451
Less: Imputed interest		(21,482	)
Total operating lease liabilities	$	105,969

The operating lease payments do not include any renewal options as such leases are not reasonably certain of being renewed as of July 30, 2022, and do not include $11,497 of legally binding minimum lease payments for leases signed but not yet commenced.

Segment Financial Information

6 Months Ended

Jul. 30, 2022

Segment Reporting [Abstract]

Segment Financial Information

Note 12. Segment Financial Information

The Company has identified three reportable segments, as further described below. Management considered both similar and dissimilar economic characteristics, internal reporting and management structures, as well as products, customers, and supply chain logistics to identify the following reportable segments:

•

Vince Wholesale segment—consists of the Company’s operations to distribute Vince brand products to major department stores and specialty stores in the United States and select international markets;

•

Vince Direct-to-consumer segment—consists of the Company’s operations to distribute Vince brand products directly to the consumer through its Vince branded full-price specialty retail stores, outlet stores, e-commerce platform and its subscription service Vince Unfold; and

•

Rebecca Taylor and Parker segment—consists of the Company’s operations to distribute Rebecca Taylor and Parker brand products to high-end department and specialty stores in the U.S. and select international markets, directly to the consumer through their own branded e-commerce platforms and Rebecca Taylor retail and outlet stores, and through its subscription service Rebecca Taylor RNTD.

On September 12, 2022, the Company announced its decision to wind down the Rebecca Taylor business. See Note 14 “Subsequent Event” for further details.

The accounting policies of the Company’s reportable segments are consistent with those described in Note 1 to the audited consolidated financial statements of VHC for the fiscal year ended January 29, 2022 included in the 2021 Annual Report on Form 10-K. Unallocated corporate expenses are related to the Vince brand and are comprised of selling, general, and administrative expenses attributable to corporate and administrative activities (such as marketing, design, finance, information technology, legal and human resource departments), and other charges that are not directly attributable to the Company’s Vince Wholesale and Vince Direct-to-consumer reportable segments. Unallocated corporate assets are related to the Vince brand and are comprised of the carrying values of the Company’s goodwill and tradename, deferred tax assets, and other assets that will be utilized to generate revenue for the Company’s Vince Wholesale and Vince Direct-to-consumer reportable segments.

Beginning with the fourth quarter of fiscal 2021, the Company changed the allocation methodology for certain corporate operational expenses and assets between Vince Wholesale and Vince Direct-to-consumer segments. The prior period has been updated to conform to the current allocation methodology. These changes did not impact the Company’s previously reported consolidated financial results.

Summary information for the Company’s reportable segments is presented below.

(in thousands)	Vince Wholesale		Vince Direct-to-consumer			Rebecca Taylor and Parker			Unallocated Corporate			Total
Three Months Ended July 30, 2022
Net Sales ⁽¹⁾	$	46,692	$	34,200		$	8,302		$	—		$	89,194
Income (loss) before income taxes ⁽³⁾		12,797		(617	)		(5,485	)		(13,781	)		(7,086	)

Three Months Ended July 31, 2021
Net Sales ⁽²⁾	$	35,170	$	31,982		$	11,521		$	—		$	78,673
Income (loss) before income taxes		11,135		4,432			(1,571	)		(13,288	)		708

Six Months Ended July 30, 2022
Net Sales ⁽¹⁾	$	80,156	$	68,982		$	18,432		$	—		$	167,570
Income (loss) before income taxes ⁽³⁾		22,960		(1,419	)		(6,969	)		(28,827	)		(14,255	)

Six Months Ended July 31, 2021
Net Sales ⁽²⁾	$	61,969	$	55,914		$	18,323		$	—		$	136,206
Income (loss) before income taxes		19,970		2,767			(4,834	)		(26,174	)		(8,271	)

(in thousands)	Vince Wholesale		Vince Direct-to-consumer		Rebecca Taylor and Parker		Unallocated Corporate		Total
July 30, 2022
Total Assets	$	101,380	$	109,830	$	34,964	$	123,044	$	369,218

January 29, 2022
Total Assets	$	64,502	$	108,019	$	38,825	$	125,881	$	337,227

⁽¹⁾ Net sales for the Rebecca Taylor and Parker reportable segment for the three and six months ended July 30, 2022 consisted of $3,906 and $8,780 through wholesale distribution channels and $4,396 and $9,652 through direct-to-consumer distribution channels.

⁽²⁾ Net sales for the Rebecca Taylor and Parker reportable segment for the three and six months ended July 31, 2021 consisted of $7,609 and $12,144 through wholesale distribution channels and $3,911 and $6,178 through direct-to-consumer distribution channels.

⁽³⁾ Rebecca Taylor and Parker reportable segment includes a non-cash impairment charge of $2,566, of which $1,700 is related to the Rebecca Taylor tradename and $866 is related to property and equipment for the three and six months ended July 30, 2022.

- 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

Related Party Transactions

6 Months Ended

Jul. 30, 2022

Related Party Transactions

Note 13. Related Party Transactions

Third Lien Credit Agreement

On December 11, 2020, Vince, LLC entered into the $20,000 Third Lien Credit Facility pursuant to the Third Lien Credit Agreement, by and among Vince, LLC, as the borrower, SK Financial, as agent and lender, and other lenders from time-to-time party thereto. SK Financial is an affiliate of Sun Capital, whose affiliates own, as of July 30, 2022, approximately 69% of the Company’s common stock. The Third Lien Credit Facility was reviewed and approved by the Special Committee of the Company’s Board of Directors, consisting solely of directors not affiliated with Sun Capital, which committee was represented by independent legal advisors.

See Note 4 “Long-Term Debt and Financing Arrangements” for additional information.

Tax Receivable Agreement

VHC entered into a Tax Receivable Agreement with the Pre-IPO Stockholders on November 27, 2013. The Company and its former subsidiaries generated certain tax benefits (including net operating losses and tax credits) prior to the Restructuring Transactions consummated in connection with the Company’s IPO and will generate certain section 197 intangible deductions (the “Pre-IPO Tax Benefits”), which would reduce the actual liability for taxes that the Company might otherwise be required to pay. The Tax Receivable Agreement provides for payments to the Pre-IPO Stockholders in an amount equal to 85% of the aggregate reduction in taxes payable realized by the Company and its subsidiaries from the utilization of the Pre-IPO Tax Benefits (the “Net Tax Benefit”).

For purposes of the Tax Receivable Agreement, the Net Tax Benefit equals (i) with respect to a taxable year, the excess, if any, of (A) the Company’s liability for taxes using the same methods, elections, conventions and similar practices used on the relevant

company return assuming there were no Pre-IPO Tax Benefits over (B) the Company’s actual liability for taxes for such taxable year (the “Realized Tax Benefit”), plus (ii) for each prior taxable year, the excess, if any, of the Realized Tax Benefit reflected on an amended schedule applicable to such prior taxable year over the Realized Tax Benefit reflected on the original tax benefit schedule for such prior taxable year, minus (iii) for each prior taxable year, the excess, if any, of the Realized Tax Benefit reflected on the original tax benefit schedule for such prior taxable year over the Realized Tax Benefit reflected on the amended schedule for such prior taxable year; provided, however, that to the extent any of the adjustments described in clauses (ii) and (iii) were reflected in the calculation of the tax benefit payment for any subsequent taxable year, such adjustments shall not be taken into account in determining the Net Tax Benefit for any subsequent taxable year. To the extent that the Company is unable to make the payment under the Tax Receivable Agreement when due under the terms of the Tax Receivable Agreement for any reason, such payment would be deferred and would accrue interest at a default rate of LIBOR plus 500 basis points until paid, instead of the agreed rate of LIBOR plus 200 basis points per annum in accordance with the terms of the Tax Receivable Agreement.

As of July 30, 2022, the Company’s total obligation under the Tax Receivable Agreement was estimated to be $0 based on projected future pre-tax income.

Sun Capital Consulting Agreement

On November 27, 2013, the Company entered into an agreement with Sun Capital Management to (i) reimburse Sun Capital Management Corp. (“Sun Capital Management”) or any of its affiliates providing consulting services under the agreement for out-of-pocket expenses incurred in providing consulting services to the Company and (ii) provide Sun Capital Management with customary indemnification for any such services.

During the three months ended July 30, 2022 and July 31, 2021, the Company incurred expenses of $2 and $6, respectively, under the Sun Capital Consulting Agreement. During the six months ended July 30, 2022 and July 31, 2021, the Company incurred expenses of $10 and $8, respectively, under the Sun Capital Consulting Agreement.

Subsequent Event

6 Months Ended

Jul. 30, 2022

Subsequent Events [Abstract]

Subsequent Event

Note 14. Subsequent Event

Wind down of Rebecca Taylor business

On September 12, 2022, the Company announced its decision to wind down the Rebecca Taylor business. As of July 30, 2022, the Company had assets totaling approximately $34,500 associated with the Rebecca Taylor business. The Company is in discussions with its lenders to finalize the wind down plan and is assessing the estimated impact of this decision, which may include recording non-cash charges in fiscal 2022 associated with the carrying value of certain tradenames, property and equipment, ROU assets and inventory, as well as cash charges associated with separation costs and contractual liabilities primarily related to its 18 retail stores, and office leases associated with Rebecca Taylor. During the three and six months ended July 30, 2022, the Company had previously recorded impairment charges of $1,700 associated with the Rebecca Taylor indefinite-lived tradename and $866 associated with property and equipment of certain Rebecca Taylor retail stores. The execution of the wind down is expected to take several months to complete and is subject to various risks and uncertainties that could impact the Company's ability to successfully complete the wind down or the costs associated with the wind down.

Description of Business and Basis of Presentation (Policies)	6 Months Ended
	Jul. 30, 2022
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Description of Business	(A) Description of Business: The Company is a global contemporary group, consisting of three brands: Vince, Rebecca Taylor, and Parker. Vince, established in 2002, is a leading global luxury apparel and accessories brand best known for creating elevated yet understated pieces for every day effortless style. Rebecca Taylor, founded in 1996 in New York City, is a contemporary womenswear line lauded for its signature prints, romantic detailing and vintage inspired aesthetic, reimagined for a modern era. Parker, founded in 2008 in New York City, is a contemporary women’s fashion brand that is trend focused. During the first half of fiscal 2020 the Company decided to pause the creation of new products for the Parker brand to focus resources on the operations of the Vince and Rebecca Taylor brands. On September 12, 2022, the Company announced its decision to wind down the Rebecca Taylor business. See Note 14 “Subsequent Event” for further details. The Company reaches its customers through a variety of channels, specifically through major wholesale department stores and specialty stores in the United States (“U.S.”) and select international markets, as well as through the Company’s branded retail locations and the Company’s websites. The Company designs products in the U.S. and sources the vast majority of products from contract manufacturers outside the U.S., primarily in Asia. Products are manufactured to meet the Company’s product specifications and labor standards.
Basis of Presentation	(B) Basis of Presentation: The accompanying condensed consolidated financial statements have been prepared in conformity with U.S. generally accepted accounting principles (“GAAP”) and the rules and regulations of the U.S. Securities and Exchange Commission (the “SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted. Therefore, these financial statements should be read in conjunction with VHC’s audited financial statements for the fiscal year ended January 29, 2022, as set forth in the 2021 Annual Report on Form 10-K. The condensed consolidated financial statements include the Company’s accounts and the accounts of the Company’s wholly-owned subsidiaries as of July 30, 2022. All intercompany accounts and transactions have been eliminated in consolidation. In the opinion of management, the accompanying unaudited condensed consolidated financial statements contain all adjustments (consisting solely of normal recurring adjustments) and disclosures necessary for a fair statement. The results of operations for these periods are not necessarily comparable to, or indicative of, results of any other interim period or the fiscal year as a whole.
Use of Estimates	(C) Use of Estimates: The preparation of financial statements in conformity with GAAP requires that management make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements which affect revenues and expenses during the period reported. Estimates are adjusted when necessary to reflect actual experience. Significant estimates and assumptions may affect many items in the financial statements. Actual results could differ from estimates and assumptions in amounts that may be material to the consolidated financial statements.
COVID 19	(D) COVID-19: The spread of the novel coronavirus (“COVID-19”), which was declared a pandemic by the World Health Organization in March 2020, remains highly volatile, particularly in light of ongoing vaccination efforts and emerging strains of the virus. In response, we implemented various measures to effectively manage our business as well as the impacts from the COVID-19 pandemic, including (i) serving our customers through our online e-commerce websites during the periods in which we were forced to shut down retail locations or operate with reduced shopping hours, alongside other retailers, including our wholesale partners, in accordance with state and local regulations related to the COVID-19 pandemic; (ii) engaging with our lenders to provide additional liquidity and increased operational flexibility; (iii) temporarily reducing retained employee salaries and suspending board retainer fees; (iv) engaging with our landlords to address the operating environment throughout the COVID-19 pandemic, including amending existing lease terms; and (v) streamlining our expense structure and carefully managing operational initiatives to align with the business environment and sales opportunities. The unpredictable nature of the COVID-19 pandemic could negatively affect the outcome of the measures intended to address its impact and/or our current expectations of our future business performance.
Sources And Uses Of Liquidity	(E) Sources and Uses of Liquidity: The Company’s sources of liquidity are cash and cash equivalents, cash flows from operations, if any, borrowings available under the 2018 Revolving Credit Facility (as amended and restated and as defined below) and the Company’s ability to access capital markets, including the Open Market Sale Agreement^SM entered into with Jefferies LLC in September 2021 (see Note 7 “Stockholders’ Equity” for further information). The Company’s primary cash needs are funding working capital requirements, meeting debt service requirements, and capital expenditures for new stores and related leasehold improvements. Based on our current expectations, we believe that our sources of liquidity will generate sufficient cash flows to meet our obligations during the next twelve months from the date these financial statements are issued. The Company’s recent financial results have been, and its future financial results may be, subject to substantial fluctuations, and may be impacted by business conditions and macroeconomic factors, including the impact of the COVID-19 pandemic and the armed conflict between Ukraine and Russia. The Company’s ability to continue to meet its obligations is dependent on its ability to generate positive cash flow from a combination of initiatives and any failure to successfully implement these initiatives could require the Company to implement alternative plans to satisfy its liquidity needs. In the event that the Company is unable to timely service its debt, meet other contractual payment obligations or fund other liquidity needs, the Company may need to refinance all or a portion of its indebtedness before maturity, seek waivers of or amendments to contractual obligations for payment, reduce or delay scheduled expansions and capital expenditures, sell material assets or operations or seek other financing opportunities.
Revenue Recognition	(F) Revenue Recognition: The Company recognizes revenue when performance obligations identified under the terms of contracts with its customers are satisfied, which generally occurs upon the transfer of control in accordance with the contractual terms and conditions of the sale. Sales are recognized when the control of the goods are transferred to the customer for the Company’s wholesale business, upon receipt by the customer for the Company’s e-commerce business, and at the time of sale to the consumer for the Company’s retail business. See Note 12 “Segment Financial Information” for disaggregated revenue amounts by segment. Revenue associated with gift cards is recognized upon redemption and unredeemed balances are considered a contract liability and recorded within other accrued expenses, which are subject to escheatment within the jurisdictions in which it operates. As of July 30, 2022 and January 29, 2022, the contract liability was $1,766 and $1,739, respectively. For the three and six months ended July 30, 2022, the Company recognized $54 and $187, respectively, of revenue that was previously included in the contract liability as of January 29, 2022.
Recent Accounting Pronouncements	(G) Recent Accounting Pronouncements: Except as noted below, the Company has considered all recent accounting pronouncements and has concluded that there are no recent accounting pronouncements that may have a material impact on its Consolidated Financial Statements, based on current information. Recently Issued Accounting Pronouncements In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-13: “Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments”. The ASU requires an impairment model (known as the current expected credit loss (“CECL”) model) that is based on expected losses rather than incurred losses. Under the new guidance, each reporting entity should estimate an allowance for expected credit losses, which is intended to result in more timely recognition of losses. The new standard applies to trade receivables arising from revenue transactions. Under Accounting Standards Codification 606, revenue is recognized when, among other criteria, it is probable that an entity will collect the consideration it is entitled to when goods or services are transferred to a customer. When trade receivables are recorded, they become subject to the CECL model and estimates of expected credit losses on trade receivables over their contractual life will be required to be recorded at inception based on historical information, current conditions, and reasonable and supportable forecasts. This guidance is effective for smaller reporting companies for annual periods beginning after December 15, 2022, including the interim periods in the year. Early adoption is permitted. Management is currently evaluating the impact of this ASU but does not expect it to have a material impact on its consolidated financial statements.

Goodwill and Intangible Assets (Tables)

6 Months Ended

Jul. 30, 2022

Goodwill And Intangible Assets Disclosure [Abstract]

Summary of Net Goodwill Balances

Net goodwill balances and changes therein by segment were as follows:

(in thousands)

Vince Wholesale

Vince

Direct-to-consumer

Rebecca Taylor and Parker

Total Net Goodwill

Balance as of January 29, 2022

$

31,973

$

—

$

—

$

31,973

Balance as of July 30, 2022

$

31,973

$

—

$

—

$

31,973

Summary of Identifiable Intangible Assets

The following tables present a summary of identifiable intangible assets:

(in thousands)	Gross Amount		Accumulated Amortization			Accumulated Impairments			Net Book Value
Balance as of July 30, 2022
Amortizable intangible assets:
Customer relationships	$	31,355	$	(21,934	)	$	(6,115	)	$	3,306
Tradenames		13,100		(172	)		(12,527	)		401
Indefinite-lived intangible assets:
Tradenames		110,986		—			(40,886	)		70,100
Total intangible assets	$	155,441	$	(22,106	)	$	(59,528	)	$	73,807

(in thousands)	Gross Amount		Accumulated Amortization			Accumulated Impairments			Net Book Value
Balance as of January 29, 2022
Amortizable intangible assets:
Customer relationships	$	31,355	$	(21,635	)	$	(6,115	)	$	3,605
Tradenames		13,100		(143	)		(12,527	)		430
Indefinite-lived intangible assets:
Tradenames		110,986		—			(39,186	)		71,800
Total intangible assets	$	155,441	$	(21,778	)	$	(57,828	)	$	75,835

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (h)
-URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (g)
-URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (e)
-URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1A
-URI https://asc.fasb.org/extlink&oid=121556970&loc=SL108378252-109267

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (f)
-URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13854-109267

Reference 11: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 55
-Paragraph 24
-URI https://asc.fasb.org/extlink&oid=122137925&loc=d3e14258-109268

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267

+ Details

Fair Value Measurements (Tables)

6 Months Ended

Jul. 30, 2022

Fair Value Disclosures [Abstract]

Summary of Non-Financial Assets Measured at Fair Value on Nonrecurring Basis

The following table presents the non-financial assets the Company measured at fair value on a non-recurring basis for the six months ended July 30, 2022, based on such fair value hierarchy. There were no losses on these non-financial assets taken in the six months ended July 31, 2021.

	Net Carrying Value of Impaired Assets as of		Fair Value Measured and Recorded at Reporting Date Using:						Total Losses - Six Months Ended
(in thousands)	July 30, 2022		Level 1		Level 2		Level 3		July 30, 2022
Property and equipment	$	242	$	—	$	—	$	242	$	866	⁽¹⁾
Tradenames - Indefinite-lived		3,000		—		—		3,000		1,700	⁽²⁾

(1) Recorded within Impairment of long-lived assets on the Condensed Consolidated Statements of Operations and Comprehensive Loss.

(2) Recorded within Impairment of intangible assets on the Condensed Consolidated Statements of Operations and Comprehensive Loss. See Note 2 “Goodwill and Intangible Assets” for additional information.

Long-Term Debt and Financing Arrangements (Tables)

6 Months Ended

Jul. 30, 2022

Debt Disclosure [Abstract]

Summary of Long-Term Debt

Long-term debt consisted of the following:

	July 30,		January 29,
(in thousands)	2022		2022
Long-term debt:
Term Loan Facilities	$	34,125	$	35,000
Revolving Credit Facilities		57,199		34,624
Third Lien Credit Facility		24,387		23,087
Total debt principal		115,711		92,711
Less: current portion of long-term debt		2,625		2,625
Less: deferred financing costs		1,094		1,217
Total long-term debt	$	111,992	$	88,869

Share-Based Compensation (Tables)

6 Months Ended

Jul. 30, 2022

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Summary of Stock Option Activity

A summary of stock option activity for the six months ended July 30, 2022 is as follows:

	Stock Options		Weighted Average Exercise Price		Weighted Average Remaining Contractual Term (years)		Aggregate Intrinsic Value (in thousands)
Outstanding at January 29, 2022		58	$	38.77		3.7	$	—
Granted		—	$	—
Exercised		—	$	—
Forfeited or expired		—	$	—
Outstanding at July 30, 2022		58	$	38.77		3.2	$	—

Vested and exercisable at July 30, 2022		58	$	38.77		3.2	$	—

Schedule of Restricted Stock Units Activity

A summary of restricted stock unit activity for the six months ended July 30, 2022 is as follows:

	Restricted Stock Units			Weighted Average Grant Date Fair Value
Non-vested restricted stock units at January 29, 2022		628,883		$	10.48
Granted		266,581		$	7.82
Vested		(219,144	)	$	10.41
Forfeited		(27,719	)	$	11.02
Non-vested restricted stock units at July 30, 2022		648,601		$	9.39

Earnings (Loss) Per Share (Tables)

6 Months Ended

Jul. 30, 2022

Earnings Per Share [Abstract]

Schedule of Reconciliation of Weighted Average Basic Shares to Weighted Average Diluted Shares Outstanding

The following is a reconciliation of weighted average basic shares to weighted average diluted shares outstanding:

	Three Months Ended				Six Months Ended
	July 30,		July 31,		July 30,		July 31,
	2022		2021		2022		2021
Weighted-average shares—basic		12,220,693		11,898,360		12,125,759		11,855,535
Effect of dilutive equity securities		—		—		—		—
Weighted-average shares—diluted		12,220,693		11,898,360		12,125,759		11,855,535

Leases (Tables)

6 Months Ended

Jul. 30, 2022

Leases [Abstract]

Summary of Lease Cost

The Company’s lease cost is comprised of the following:

	Three Months Ended					Six Months Ended
	July 30,		July 31,			July 30,		July 31,
(in thousands)	2022		2021			2022		2021
Operating lease cost	$	6,093	$	5,919		$	12,413	$	12,193
Variable operating lease cost		224		(1,011	)		458		(869	)
Total lease cost	$	6,317	$	4,908		$	12,871	$	11,324

Summary of Future Maturity of Lease Liabilities

As of July 30, 2022, the future maturity of lease liabilities are as follows:

	July 30,
(in thousands)	2022
Fiscal 2022	$	14,269
Fiscal 2023		27,703
Fiscal 2024		24,745
Fiscal 2025		16,464
Fiscal 2026		10,992
Thereafter		33,278
Total lease payments		127,451
Less: Imputed interest		(21,482	)
Total operating lease liabilities	$	105,969

Segment Financial Information (Tables)

6 Months Ended

Jul. 30, 2022

Segment Reporting [Abstract]

Summary of Reportable Segments Information

Summary information for the Company’s reportable segments is presented below.

(in thousands)	Vince Wholesale		Vince Direct-to-consumer			Rebecca Taylor and Parker			Unallocated Corporate			Total
Three Months Ended July 30, 2022
Net Sales ⁽¹⁾	$	46,692	$	34,200		$	8,302		$	—		$	89,194
Income (loss) before income taxes ⁽³⁾		12,797		(617	)		(5,485	)		(13,781	)		(7,086	)

Three Months Ended July 31, 2021
Net Sales ⁽²⁾	$	35,170	$	31,982		$	11,521		$	—		$	78,673
Income (loss) before income taxes		11,135		4,432			(1,571	)		(13,288	)		708

Six Months Ended July 30, 2022
Net Sales ⁽¹⁾	$	80,156	$	68,982		$	18,432		$	—		$	167,570
Income (loss) before income taxes ⁽³⁾		22,960		(1,419	)		(6,969	)		(28,827	)		(14,255	)

Six Months Ended July 31, 2021
Net Sales ⁽²⁾	$	61,969	$	55,914		$	18,323		$	—		$	136,206
Income (loss) before income taxes		19,970		2,767			(4,834	)		(26,174	)		(8,271	)

(in thousands)	Vince Wholesale		Vince Direct-to-consumer		Rebecca Taylor and Parker		Unallocated Corporate		Total
July 30, 2022
Total Assets	$	101,380	$	109,830	$	34,964	$	123,044	$	369,218

January 29, 2022
Total Assets	$	64,502	$	108,019	$	38,825	$	125,881	$	337,227

⁽¹⁾ Net sales for the Rebecca Taylor and Parker reportable segment for the three and six months ended July 30, 2022 consisted of $3,906 and $8,780 through wholesale distribution channels and $4,396 and $9,652 through direct-to-consumer distribution channels.

⁽²⁾ Net sales for the Rebecca Taylor and Parker reportable segment for the three and six months ended July 31, 2021 consisted of $7,609 and $12,144 through wholesale distribution channels and $3,911 and $6,178 through direct-to-consumer distribution channels.

⁽³⁾ Rebecca Taylor and Parker reportable segment includes a non-cash impairment charge of $2,566, of which $1,700 is related to the Rebecca Taylor tradename and $866 is related to property and equipment for the three and six months ended July 30, 2022.

Description of Business and Basis of Presentation - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jul. 30, 2022	Jul. 30, 2022	Jan. 29, 2022
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Contract liability	$ 1,766	$ 1,766	$ 1,739
Revenue recognized included in contract liability	$ 54	$ 187

Goodwill and Intangible Assets - Summary of Net Goodwill Balances (Detail) $ in Thousands	Jul. 30, 2022 USD ($)
Goodwill [Line Items]
Beginning balance - Total Net Goodwill	$ 31,973
Ending balance - Total Net Goodwill	31,973
Vince [Member] \| Wholesale [Member]
Goodwill [Line Items]
Beginning balance - Total Net Goodwill	31,973
Ending balance - Total Net Goodwill	$ 31,973

- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References + Details

Goodwill and Intangible Assets - Additional Information (Detail) - USD ($)	3 Months Ended		6 Months Ended
	Jul. 30, 2022	Jul. 31, 2021	Jul. 30, 2022	Jul. 31, 2021
Identifiable Intangible Assets [Line Items]
Accumulated impairments goodwill	$ 101,845,000		$ 101,845,000
Amortization of identifiable intangible assets	164,000	$ 164,000	328,000	$ 328,000
Estimated amortization of identifiable intangible assets, year one	655,000		655,000
Estimated amortization of identifiable intangible assets, year two	655,000		655,000
Estimated amortization of identifiable intangible assets, year three	655,000		655,000
Estimated amortization of identifiable intangible assets, year four	655,000		655,000
Estimated amortization of identifiable intangible assets, year five	655,000		655,000
Rebecca Taylor [Member] \| Tradenames [Member]
Identifiable Intangible Assets [Line Items]
Impairment of intangible assets	$ 1,700,000	$ 0	$ 1,700,000	$ 0

Goodwill and Intangible Assets - Summary of Identifiable Intangible Assets (Detail) - USD ($) $ in Thousands	Jul. 30, 2022	Jan. 29, 2022
Identifiable Intangible Assets [Line Items]
Gross Amount	$ 155,441	$ 155,441
Accumulated Amortization	(22,106)	(21,778)
Total Intangible assets, Accumulated impairments	(59,528)	(57,828)
Net Book Value	73,807	75,835
Tradenames [Member]
Identifiable Intangible Assets [Line Items]
Gross Amount	110,986	110,986
Total Intangible assets, Accumulated impairments	(40,886)	(39,186)
Net Book Value	70,100	71,800
Customer Relationships [Member]
Identifiable Intangible Assets [Line Items]
Gross Amount	31,355	31,355
Accumulated Amortization	(21,934)	(21,635)
Accumulated Impairments	(6,115)	(6,115)
Net Book Value	3,306	3,605
Tradenames [Member]
Identifiable Intangible Assets [Line Items]
Gross Amount	13,100	13,100
Accumulated Amortization	(172)	(143)
Accumulated Impairments	(12,527)	(12,527)
Net Book Value	$ 401	$ 430

Fair Value Measurements - Additional Information (Detail) - USD ($)	6 Months Ended
	Jul. 31, 2021	Jul. 30, 2022	Jan. 29, 2022	Sep. 07, 2021	Dec. 11, 2020
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Non-financial assets recognized at fair value		$ 0	$ 0
Non-financial liabilities recognized at fair value		0	0
Total long-term debt principal		115,711,000	92,711,000
Losses on non-financial assets	$ 0
Term Loan Credit Facility [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Total long-term debt principal				$ 35,000,000
Term Loan Credit Facility [Member] \| Level 3 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Fair value of term loan facility		32,000,000
Third Lien Credit Agreement [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Total long-term debt principal		24,387,000	$ 23,087,000		$ 20,000,000
Third Lien Credit Agreement [Member] \| Level 3 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Fair value of term loan facility		$ 23,000,000

Fair Value Measurements - Summary of Non-Financial Assets Measured at Fair Value on Nonrecurring Basis (Detail) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jul. 30, 2022	Jul. 30, 2022	Jan. 29, 2022
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Property and equipment, net	$ 15,590	$ 15,590	$ 17,117
Impairment of long-lived assets	866	866
Impairment of intangible assets	1,700	1,700
Property and Equipment [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Impairment of long-lived assets		866
Level 3 [Member] \| Impaired Asset [Member] \| Fair Value, Nonrecurring
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Property and equipment, Fair Value	242	242
Tradenames [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Tradenames - Indefinite-lived	70,100	70,100	$ 71,800
Impairment of intangible assets		1,700
Tradenames [Member] \| Level 3 [Member] \| Impaired Asset [Member] \| Fair Value, Nonrecurring
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Tradenames - Indefinite-lived, Fair Value	3,000	3,000
Net Carrying Value [Member] \| Impaired Asset [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Property and equipment, net	242	242
Net Carrying Value [Member] \| Tradenames [Member] \| Impaired Asset [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Tradenames - Indefinite-lived	$ 3,000	$ 3,000

Long-Term Debt and Financing Arrangements - Summary of Long-Term Debt (Detail) - USD ($)	Jul. 30, 2022	Jan. 29, 2022	Dec. 11, 2020
Long-term debt:
Total debt principal	$ 115,711,000	$ 92,711,000
Less: current portion of long-term debt	2,625,000	2,625,000
Less: deferred financing costs	1,094,000	1,217,000
Total long-term debt	111,992,000	88,869,000
Term Loan Facilities [Member]
Long-term debt:
Total debt principal	34,125,000	35,000,000
Revolving Credit Facilities [Member]
Long-term debt:
Total debt principal	57,199,000	34,624,000
Third Lien Credit Agreement [Member]
Long-term debt:
Total debt principal	$ 24,387,000	$ 23,087,000	$ 20,000,000

Long-Term Debt and Financing Arrangements - Additional Information (Detail) - USD ($) $ in Thousands			6 Months Ended	11 Months Ended
	Sep. 07, 2021	Jun. 07, 2020	Jul. 30, 2022	Jul. 30, 2022	Jan. 29, 2022
Debt Instrument [Line Items]
Repayment of borrowings under the Term Loan Facilities			$ 875
Total long-term debt principal			$ 115,711	$ 115,711	$ 92,711
Variable rate percentage		0.00%
2018 Term Loan Facility [Member] \| Vince, LLC [Member]
Debt Instrument [Line Items]
Repayment of borrowings under the Term Loan Facilities	$ 27,500
Term Loan Credit Facility [Member]
Debt Instrument [Line Items]
Total long-term debt principal	$ 35,000
Debt instrument, maturity date	Sep. 07, 2026
Debt instrument, maturity date description			The Term Loan Credit Facility matures on the earlier of September 7, 2026 and 91 days after the maturity date of the 2018 Revolving Credit Facility
Term Loan Credit Facility [Member] \| Vince, LLC [Member]
Debt Instrument [Line Items]
Repayment of borrowings under the Term Loan Facilities				$ 875
Payments of principal balance	$ 875
Credit facility, interest rate description			Interest is payable on loans under the Term Loan Credit Facility at a rate equal to the 90-day LIBOR rate, or an alternate applicable reference rate in the event LIBOR is no longer available, subject, in either case, to a 1.0% floor, plus 7.0%. During the continuance of certain specified events of default, interest will accrue on the overdue amount of any loan at a rate of 2.0% in excess of the rate otherwise applicable to such amount.
Debt instrument, accrued interest rate, percentage	1.00%
Variable rate percentage	7.00%
Debt instrument, requirement to maintain minimum availability under facility as percentage of commitments	10.00%
Debt instrument, requirement to maintain minimum availability under facility as commitments	$ 9,500
Term Loan Credit Facility [Member] \| Vince, LLC [Member] \| Pro Forma [Member]
Debt Instrument [Line Items]
Percentage of excess availability greater than loan	25.00%
Pro forma excess availability	$ 15,000
Term Loan Credit Facility [Member] \| Vince, LLC [Member] \| Interest Rate on Overdue Loan Amount [Member]
Debt Instrument [Line Items]
Variable rate percentage	2.00%

Long-Term Debt and Financing Arrangements - Additional Information 1 (Detail)							6 Months Ended
	Sep. 07, 2021 USD ($)	Dec. 11, 2020 USD ($)	Jun. 08, 2020 USD ($)	Jun. 07, 2020	Nov. 04, 2019 USD ($)	Aug. 21, 2018 USD ($)	Jul. 30, 2022 USD ($)	Jan. 29, 2022	Oct. 30, 2021
Line Of Credit Facility [Line Items]
Variable rate percentage				0.00%
2018 Revolving Credit Facility [Member]
Line Of Credit Facility [Line Items]
Amount available under the Revolving Credit Facility							$ 37,087,000
Amount outstanding under the credit facility							57,199,000
Letters of credit amount outstanding							$ 5,714,000
Weighted average interest rate for borrowings outstanding							4.10%
Third Revolver Amendment [Member]
Line Of Credit Facility [Line Items]
Increased aggregate commitments amount			$ 110,000,000
Variable rate percentage			1.00%
Consolidated fixed charge coverage ratio			1.0
Maximum percentage of EBITDA			22.50%						27.50%
Increase in applicable margin rate			0.75%
Amount requirement to pay down to extent cash on hand			$ 5,000,000
Cash on hand			5,000,000
Secured debt			8,000,000
Third Revolver Amendment [Member] \| Between September 6, 2020 and January 9, 2021 [Member]
Line Of Credit Facility [Line Items]
Maximum excess available under facility			10,000,000
Third Revolver Amendment [Member] \| Between January 10, 2021 and January 31, 2021 [Member]
Line Of Credit Facility [Line Items]
Maximum excess available under facility			12,500,000
Third Revolver Amendment [Member] \| All Other Times During Extended Accommodation Period [Member]
Line Of Credit Facility [Line Items]
Maximum excess available under facility			$ 15,000,000
Fifth Amendment to 2018 Revolving Credit Facility [Member]
Line Of Credit Facility [Line Items]
Consolidated fixed charge coverage ratio		1.0
Increase in applicable margin rate		0.75%
Maximum percentage of EBITDA								27.50%	22.50%
Cash dominion trigger amount through end of extended accommodation period		$ 15,000,000
Percentage of loan cap begins after end of extended accommodation period		12.50%
Maximum loan cap amount begins after end of extended accommodation period		$ 5,000,000
Fifth Amendment to 2018 Revolving Credit Facility [Member] \| Financial Advisor [Member]
Line Of Credit Facility [Line Items]
Excess availability of loan cap percentage		25.00%
Fifth Amendment to 2018 Revolving Credit Facility [Member] \| Through End of Accommodation Period [Member]
Line Of Credit Facility [Line Items]
Maximum excess available under facility		$ 7,500,000
Fifth Amendment to 2018 Revolving Credit Facility [Member] \| August 1, 2020 Through End of Extended Accommodation Period [Member]
Line Of Credit Facility [Line Items]
Maximum excess available under facility		$ 10,000,000
Vince, LLC [Member] \| 2018 Revolving Credit Facility [Member]
Line Of Credit Facility [Line Items]
Maximum borrowing capacity						$ 80,000,000
Line of credit facility percentage increase in interest rate in case of default						2.00%
Percentage of loan less than excess availability						10.00%
Consolidated fixed charge coverage ratio						1.0
Vince, LLC [Member] \| 2018 Revolving Credit Facility [Member] \| Excess Availability Greater than 25.0% [Member]
Line Of Credit Facility [Line Items]
Percentage of excess availability greater than loan						25.00%
Pro forma excess availability						$ 12,500,000
Vince, LLC [Member] \| 2018 Revolving Credit Facility [Member] \| Pro Forma [Member]
Line Of Credit Facility [Line Items]
Percentage of excess availability greater than loan						20.00%
Pro forma excess availability						$ 10,000,000
Vince, LLC [Member] \| 2018 Revolving Credit Facility [Member] \| Federal Funds Rate [Member]
Line Of Credit Facility [Line Items]
Variable rate percentage						0.50%
Vince, LLC [Member] \| 2018 Revolving Credit Facility [Member] \| LIBOR [Member]
Line Of Credit Facility [Line Items]
Variable rate percentage						1.00%
Vince, LLC [Member] \| 2018 Revolving Credit Facility [Member] \| Maximum [Member]
Line Of Credit Facility [Line Items]
Letters of credit sublimit amount						$ 25,000,000
Increased aggregate commitments amount						$ 20,000,000
Vince, LLC [Member] \| Second Amendment to 2018 Revolving Credit Facility [Member] \| Maximum [Member]
Line Of Credit Facility [Line Items]
Total (new) commitments amount					$ 100,000,000
Vince, LLC [Member] \| Second Amendment to 2018 Revolving Credit Facility [Member] \| Minimum [Member]
Line Of Credit Facility [Line Items]
Increased aggregate commitments amount					$ 20,000,000
Vince, LLC [Member] \| Amended and Restated Revolving Credit Facility Agreement [Member]
Line Of Credit Facility [Line Items]
Debt instrument, maturity date description							extends the maturity of the 2018 Revolving Credit Facility to the earlier of June 8, 2026 and 91 days prior to the maturity of the Term Loan Credit Facility
Debt instrument, maturity date	Jun. 08, 2026
Debt instrument percentage by which applicable margins are lowered	0.75%
Debt instrument, requirement to maintain minimum availability under facility as commitments	$ 9,500,000
Debt instrument, requirement to maintain minimum availability under facility as percentage of commitments	10.00%
Vince, LLC [Member] \| Amended and Restated Revolving Credit Facility Agreement [Member] \| Pro Forma [Member]
Line Of Credit Facility [Line Items]
Cash dominion trigger event, percentage of excess availability greater than loan	12.50%
Cash dominion trigger event excess availability	$ 11,000,000

Long-Term Debt and Financing Arrangements - Additional Information 2 (Detail) - USD ($) $ in Thousands				6 Months Ended
	Sep. 07, 2021	Dec. 11, 2020	Jun. 07, 2020	Jul. 30, 2022	Jan. 29, 2022
Debt Instrument [Line Items]
Total long-term debt principal				$ 115,711	$ 92,711
Variable rate percentage			0.00%
Payment for revolving credit facility				875
Third Lien Credit Agreement [Member]
Debt Instrument [Line Items]
Total long-term debt principal		$ 20,000
Closing fee payable in kind				$ 400
Deferred financing costs		485
Third Lien Credit Agreement [Member] \| 2018 Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Payment for revolving credit facility		$ 20,000
Third Lien Credit Agreement [Member] \| LIBOR [Member]
Debt Instrument [Line Items]
Debt instrument, accrued interest rate, percentage		1.00%
Third Lien Credit Agreement [Member] \| Minimum [Member] \| Interest Rate on Overdue Principal Amount [Member]
Debt Instrument [Line Items]
Variable rate percentage		2.00%
Third Lien Credit Agreement [Member] \| Sun Capital Partners Inc [Member]
Debt Instrument [Line Items]
Aggregate ownership of equity securities				69.00%
Third Lien First Amendment [Member]
Debt Instrument [Line Items]
Debt instrument, maturity date description	the Third Lien Credit Facility which amended its terms to extend its maturity to March 6, 2027, revised the interest rate to remove the tiered applicable margins so that the rate is now equal to the 90-day LIBOR rate, or an alternate applicable reference rate in the event LIBOR is no longer available, plus 9.0% at all times, and to reflect the applicable terms of the Term Loan Credit Facility as well as the A&R Revolving Credit Facility Agreement.
Debt instrument, maturity date	Mar. 06, 2027
Third Lien First Amendment [Member] \| LIBOR [Member]
Debt Instrument [Line Items]
Variable rate percentage	9.00%

Inventory - Additional Information (Detail) - USD ($) $ in Thousands	Jul. 30, 2022	Jan. 29, 2022
Inventory Disclosure [Abstract]
Finished goods, net of reserves	$ 129,472	$ 78,564

Share-Based Compensation - Additional Information (Detail) - USD ($)	1 Months Ended		3 Months Ended		6 Months Ended
	Sep. 30, 2020	May 31, 2018	Jul. 30, 2022	Jul. 31, 2021	Jul. 30, 2022	Jul. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense			$ 551,000	$ 558,000	$ 1,160,000	$ 889,000
Non-employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense			$ 63,000	$ 46,000	$ 189,000	$ 109,000
Vince 2013 Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Additional shares of common stock available for issuance	1,000,000	660,000
Vince 2013 Incentive Plan [Member] \| Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period					4 years
Stock options granted pursuant to the plan, description					typically vest in equal installments over four years, subject to the employees’ continued employment and expire on the earlier of the tenth anniversary of the grant date or upon termination as outlined in the Vince 2013 Incentive Plan
Vince 2013 Incentive Plan [Member] \| Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options granted pursuant to the plan, description					Restricted stock units (“RSUs”) granted typically vest in equal installments over a three-year period or vest in equal installments over four years, subject to the employees’ continued employment
Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employees contribution, maximum percentage of base compensation			10.00%		10.00%
Maximum contribution per employee					$ 10,000
Percentage of fair market value as purchase price of stock					90.00%
Shares of common stock issued					5,079	7,270
Shares available for future issuance			65,021		65,021
Maximum [Member] \| Vince 2013 Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized			1,000,000		1,000,000
Number of shares available for future grants			822,251		822,251
Maximum [Member] \| Vince 2013 Incentive Plan [Member] \| Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation, award expiration period					10 years
Maximum [Member] \| Vince 2013 Incentive Plan [Member] \| Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period					4 years
Minimum [Member] \| Vince 2013 Incentive Plan [Member] \| Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period					3 years

Share-Based Compensation - Summary of Stock Option Activity (Detail) - $ / shares	6 Months Ended	12 Months Ended
	Jul. 30, 2022	Jan. 29, 2022
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stock Options, Outstanding at beginning of period	58
Stock Options, Outstanding at end of period	58	58
Stock Options, Vested and exercisable at July 30, 2022	58
Weighted Average Exercise Price, Outstanding at beginning of period	$ 38.77
Weighted Average Exercise Price, Outstanding at end of period	38.77	$ 38.77
Weighted Average Exercise Price, Vested and exercisable at July 30, 2022	$ 38.77
Weighted Average Remaining Contractual Term (years), Outstanding	3 years 2 months 12 days	3 years 8 months 12 days
Weighted Average Remaining Contractual Term (years), Vested and exercisable at July 30, 2022	3 years 2 months 12 days

Share-Based Compensation - Schedule of Restricted Stock Units Activity (Detail) - Restricted Stock Units (RSUs) [Member]	6 Months Ended
	Jul. 30, 2022 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted Stock Units, Non-vested restricted stock units at January 29, 2022 \| shares	628,883
Restricted Stock Units, Granted \| shares	266,581
Restricted Stock Units, Vested \| shares	(219,144)
Restricted Stock Units, Forfeited \| shares	(27,719)
Restricted Stock Units, Non-vested restricted stock units at July 30, 2022 \| shares	648,601
Weighted Average Grant Date Fair Value, Non-vested restricted stock units at January 29, 2022 \| $ / shares	$ 10.48
Weighted Average Grant Date Fair Value, Granted \| $ / shares	7.82
Weighted Average Grant Date Fair Value, Vested \| $ / shares	10.41
Weighted Average Grant Date Fair Value, Forfeited \| $ / shares	11.02
Weighted Average Grant Date Fair Value, Non-vested restricted stock units at July 30, 2022 \| $ / shares	$ 9.39

Stockholders' Equity - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	6 Months Ended
	Jul. 30, 2022	Jul. 30, 2022	Jan. 29, 2022	Sep. 09, 2021
Schedule Of Shareholders Equity [Line Items]
Common stock, shares authorized	100,000,000	100,000,000	100,000,000
Common stock price per share	$ 0.01	$ 0.01	$ 0.01
Proceeds from common stock issuance		$ 825
Registration Statement [Member]
Schedule Of Shareholders Equity [Line Items]
Authorized common stock shares available for sale from time to time in one or more offerings				3,000,000
At-the-Market Offering [Member]
Schedule Of Shareholders Equity [Line Items]
Common stock, shares authorized				1,000,000
Common stock price per share				$ 0.01
Stock issued during period, shares	68,106	104,980
Proceeds from common stock issuance	$ 520	$ 825
Sale of stock average price per share	$ 7.64	$ 7.86
Remaining shares available under open market sales agreement	877,886	877,886

Earnings (Loss) Per Share - Schedule of Reconciliation of Weighted Average Basic Shares to Weighted Average Diluted Shares Outstanding (Detail) - shares	3 Months Ended		6 Months Ended
	Jul. 30, 2022	Jul. 31, 2021	Jul. 30, 2022	Jul. 31, 2021
Earnings Per Share [Abstract]
Weighted-average shares—basic	12,220,693	11,898,360	12,125,759	11,855,535
Weighted-average shares—diluted	12,220,693	11,898,360	12,125,759	11,855,535

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 30, 2022	Jul. 31, 2021	Jul. 30, 2022	Jul. 31, 2021
Income Tax Disclosure [Abstract]
Effective tax rate		183.30%	55.40%	47.60%
Provision for income taxes	$ 7,903	$ 1,298	$ 7,903	$ 3,941
U.S. statutory rate		21.00%	21.00%	21.00%
Provision for income taxes included correction of error				$ 882

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Leases - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 30, 2022	Jul. 31, 2021	Jul. 30, 2022	Jul. 31, 2021
Lessee Lease Description [Line Items]
Initial terms of operating leases	10 years		10 years
Option to extend, description, operating leases			The Company has operating leases for real estate (primarily retail stores, storage and office spaces) some of which have initial terms of 10 years, and in many instances can be extended for an additional term, while the Company’s more recent leases are subject to shorter terms as a result of the implementation of the strategy to pursue shorter lease terms.
Option to extend, existence, operating leases			true
Operating lease cost	$ 6,093	$ 5,919	$ 12,413	$ 12,193
Future minimum payment lease not yet commenced	$ 11,497		$ 11,497
Error Correction [Member] \| SG&A Expenses [Member]
Lessee Lease Description [Line Items]
Operating lease cost		$ 501		$ 501

Leases - Summary of Lease Cost (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 30, 2022	Jul. 31, 2021	Jul. 30, 2022	Jul. 31, 2021
Leases [Abstract]
Operating lease cost	$ 6,093	$ 5,919	$ 12,413	$ 12,193
Variable operating lease cost	224	(1,011)	458	(869)
Total lease cost	$ 6,317	$ 4,908	$ 12,871	$ 11,324

Leases - Summary of Future Maturity of Lease Liabilities (Detail) $ in Thousands	Jul. 30, 2022 USD ($)
Leases [Abstract]
Fiscal 2022	$ 14,269
Fiscal 2023	27,703
Fiscal 2024	24,745
Fiscal 2025	16,464
Fiscal 2026	10,992
Thereafter	33,278
Total lease payments	127,451
Less: Imputed interest	(21,482)
Total operating lease liabilities	$ 105,969

Segment Financial Information - Additional Information (Detail)	6 Months Ended
	Jul. 30, 2022 Segments
Segment Reporting [Abstract]
Number of reportable segments	3

Segment Financial Information - Summary of Reportable Segments Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 30, 2022	Jul. 31, 2021	Jul. 30, 2022	Jul. 31, 2021
Segment Reporting Information [Line Items]
Net Sales	$ 89,194	$ 78,673	$ 167,570	$ 136,206
Income (loss) before income taxes	(7,086)	708	(14,255)	(8,271)
Operating Segments [Member] \| Vince Wholesale [Member]
Segment Reporting Information [Line Items]
Net Sales	46,692	35,170	80,156	61,969
Income (loss) before income taxes	12,797	11,135	22,960	19,970
Operating Segments [Member] \| Vince Direct-to-Consumer [Member]
Segment Reporting Information [Line Items]
Net Sales	34,200	31,982	68,982	55,914
Income (loss) before income taxes	(617)	4,432	(1,419)	2,767
Operating Segments [Member] \| Rebecca Taylor and Parker [Member]
Segment Reporting Information [Line Items]
Net Sales	8,302	11,521	18,432	18,323
Income (loss) before income taxes	(5,485)	(1,571)	(6,969)	(4,834)
Unallocated Corporate [Member]
Segment Reporting Information [Line Items]
Income (loss) before income taxes	$ (13,781)	$ (13,288)	$ (28,827)	$ (26,174)

- Definition

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

+ References

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- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

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+ Details

Segment Financial Information - Summary of Assets by Reportable Segments (Detail) - USD ($) $ in Thousands	Jul. 30, 2022	Jan. 29, 2022
Segment Reporting Information [Line Items]
Total Assets	$ 369,218	$ 337,227
Operating Segments [Member] \| Vince Wholesale [Member]
Segment Reporting Information [Line Items]
Total Assets	101,380	64,502
Operating Segments [Member] \| Vince Direct-to-Consumer [Member]
Segment Reporting Information [Line Items]
Total Assets	109,830	108,019
Operating Segments [Member] \| Rebecca Taylor and Parker [Member]
Segment Reporting Information [Line Items]
Total Assets	34,964	38,825
Unallocated Corporate [Member]
Segment Reporting Information [Line Items]
Total Assets	$ 123,044	$ 125,881

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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+ Details

Segment Financial Information - Summary of Reportable Segments Information (Parenthetical) (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 30, 2022	Jul. 31, 2021	Jul. 30, 2022	Jul. 31, 2021
Segment Reporting Information [Line Items]
Net sales	$ 89,194	$ 78,673	$ 167,570	$ 136,206
Rebecca Taylor and Parker Wholesale [Member]
Segment Reporting Information [Line Items]
Net sales	3,906	7,609	8,780	12,144
Rebecca Taylor and Parker Direct-to-Consumer [Member]
Segment Reporting Information [Line Items]
Net sales	4,396	$ 3,911	9,652	$ 6,178
Rebecca Taylor and Parker [Member]
Segment Reporting Information [Line Items]
Non-cash impairment charges	2,566		2,566
Rebecca Taylor and Parker [Member] \| Tradenames [Member]
Segment Reporting Information [Line Items]
Non-cash impairment charges	1,700		1,700
Rebecca Taylor and Parker [Member] \| Property and Equipment [Member]
Segment Reporting Information [Line Items]
Non-cash impairment charges	$ 866		$ 866

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

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+ Details

Related Party Transactions - Additional Information (Detail) - USD ($)			3 Months Ended		6 Months Ended
	Jun. 07, 2020	Nov. 27, 2013	Jul. 30, 2022	Jul. 31, 2021	Jul. 30, 2022	Jul. 31, 2021	Jan. 29, 2022	Dec. 11, 2020
Related Party Transaction [Line Items]
Maximum borrowing capacity			$ 115,711,000		$ 115,711,000		$ 92,711,000
Agreed basis spread on variable rate per annum on deferred payment	0.00%
Pre-IPO Stockholders [Member] \| Tax Receivable Agreement [Member]
Related Party Transaction [Line Items]
Aggregate reduction in taxes payable percentage		85.00%
Total estimated obligation under Tax Receivable Agreement			0		$ 0
Pre-IPO Stockholders [Member] \| Tax Receivable Agreement [Member] \| LIBOR [Member]
Related Party Transaction [Line Items]
Default basis spread on variable rate per annum on deferred payment					5.00%
Agreed basis spread on variable rate per annum on deferred payment					2.00%
Sun Capital Consulting Agreement [Member]
Related Party Transaction [Line Items]
Date of related party transaction agreement					Nov. 27, 2013
Reimbursement of expenses incurred			2,000	$ 6,000	$ 10,000	$ 8,000
Third Lien Credit Agreement [Member]
Related Party Transaction [Line Items]
Maximum borrowing capacity			$ 24,387,000		$ 24,387,000		$ 23,087,000	$ 20,000,000
Sun Capital [Member] \| Third Lien Credit Agreement [Member]
Related Party Transaction [Line Items]
Ownership percentage of common stock			69.00%		69.00%

Subsequent Event - Additional Information (Detail) $ in Thousands	3 Months Ended	6 Months Ended
	Jul. 30, 2022 USD ($) Store	Jul. 30, 2022 USD ($) Store	Jan. 29, 2022 USD ($)
Subsequent Event [Line Items]
Total Assets	$ 369,218	$ 369,218	$ 337,227
Rebecca Taylor [Member]
Subsequent Event [Line Items]
Total Assets	$ 34,500	$ 34,500
Assessment of estimated impact of wind down, number of retail stores \| Store	18	18
Rebecca Taylor [Member] \| Retail Stores [Member]
Subsequent Event [Line Items]
Impairment charges	$ 866	$ 866
Rebecca Taylor [Member] \| Tradenames [Member]
Subsequent Event [Line Items]
Impairment charges	$ 1,700	$ 1,700

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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