CHEWY, INC., 10-K filed on 3/29/2022
Annual Report
v3.22.1
Cover Page - USD ($)
$ in Billions
12 Months Ended
Jan. 30, 2022
Mar. 22, 2022
Jul. 30, 2021
Document Information [Line Items]      
Document Type 10-K    
Document Annual Report true    
Document Period End Date Jan. 30, 2022    
Current Fiscal Year End Date --01-30    
Document Transition Report false    
Entity File Number 001-38936    
Entity Registrant Name CHEWY, INC.    
Entity Incorporation, State or Country Code DE    
Entity Tax Identification Number 90-1020167    
Entity Address, Address Line One 1855 Griffin Road    
Entity Address, Address Line Two Suite B-428    
Entity Address, City or Town Dania Beach    
Entity Address, State or Province FL    
Entity Address, Postal Zip Code 33004    
City Area Code 786    
Local Phone Number 320-7111    
Title of 12(b) Security Class A Common Stock, par value $0.01 per share    
Trading Symbol CHWY    
Security Exchange Name NYSE    
Entity Well-known Seasoned Issuer Yes    
Entity Voluntary Filers No    
Entity Current Reporting Status Yes    
Entity Interactive Data Current Yes    
Entity Filer Category Large Accelerated Filer    
Entity Small Business false    
Entity Emerging Growth Company false    
ICFR Auditor Attestation Flag true    
Entity Shell Company false    
Entity Public Float     $ 7.4
Documents Incorporated by Reference Portions of the registrant’s Definitive Proxy Statement relating to the 2022 Annual Meeting of Stockholders are incorporated by reference into Part III of this Annual Report on Form 10-K where indicated. The registrant's Definitive Proxy Statement will be filed with the Securities and Exchange Commission within 120 days after the end of the registrant’s fiscal year ended January 30, 2022.    
Entity Central Index Key 0001766502    
Amendment Flag false    
Document Fiscal Period Focus FY    
Document Fiscal Year Focus 2021    
Class A Common Stock      
Document Information [Line Items]      
Entity Common Stock, Shares Outstanding   109,293,813  
Class B Common Stock      
Document Information [Line Items]      
Entity Common Stock, Shares Outstanding   311,188,356  
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Audit Information
12 Months Ended
Jan. 30, 2022
Audit Information [Abstract]  
Auditor Firm ID 34
Auditor Name Deloitte & Touche LLP
Auditor Location Phoenix, Arizona
v3.22.1
CONSOLIDATED BALANCE SHEETS - USD ($)
$ in Thousands
Jan. 30, 2022
Jan. 31, 2021
Current assets:    
Cash and cash equivalents $ 603,079 $ 563,345
Accounts receivable 123,510 100,699
Inventories 560,430 513,304
Prepaid expenses and other current assets 36,513 49,430
Total current assets 1,323,532 1,226,778
Property and equipment, net 367,166 210,017
Operating lease right-of-use assets 372,693 297,213
Other non-current assets 22,890 6,902
Total assets 2,086,281 1,740,910
Current liabilities:    
Trade accounts payable 883,316 778,365
Accrued expenses and other current liabilities 761,563 602,497
Total current liabilities 1,644,879 1,380,862
Operating lease liabilities 410,168 328,231
Other long-term liabilities 16,498 33,821
Total liabilities 2,071,545 1,742,914
Commitments and contingencies (Note 4)
Stockholders’ equity (deficit):    
Preferred stock, $0.01 par value per share, 5,000,000 shares authorized, no shares issued and outstanding as of January 30, 2022 and January 31, 2021 0 0
Additional paid-in capital 2,021,310 1,930,804
Accumulated deficit (2,010,775) (1,936,958)
Total stockholders’ equity (deficit) 14,736 (2,004)
Total liabilities and stockholders’ equity (deficit) 2,086,281 1,740,910
Class A common stock, $0.01 par value per share, 1,500,000,000 shares authorized, 108,918,032 and 97,708,518 shares issued and outstanding as of January 30, 2022 and January 31, 2021, respectively    
Stockholders’ equity (deficit):    
Common stock 1,089 977
Class B common stock, $0.01 par value per share, 395,000,000 shares authorized, 311,188,356 and 317,338,356 shares issued and outstanding as of January 30, 2022 and January 31, 2021, respectively    
Stockholders’ equity (deficit):    
Common stock $ 3,112 $ 3,173
v3.22.1
CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares
Jan. 30, 2022
Jan. 31, 2021
Preferred stock par value (in dollars per share) $ 0.01 $ 0.01
Preferred stock authorized (in shares) 5,000,000 5,000,000
Preferred stock issued (in shares) 0 0
Preferred stock outstanding (in shares) 0 0
Class A Common Stock    
Common stock par value (in dollars per share) $ 0.01 $ 0.01
Common stock authorized (in shares) 1,500,000,000 1,500,000,000
Common stock issued (in shares) 108,918,032 97,708,518
Common stock outstanding (in shares) 108,918,032 97,708,518
Class B common stock    
Common stock par value (in dollars per share) $ 0.01 $ 0.01
Common stock authorized (in shares) 395,000,000 395,000,000
Common stock issued (in shares) 311,188,356 317,338,356
Common stock outstanding (in shares) 311,188,356 317,338,356
v3.22.1
CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)
shares in Thousands, $ in Thousands
12 Months Ended
Jan. 30, 2022
Jan. 31, 2021
Feb. 02, 2020
Income Statement [Abstract]      
Net sales $ 8,890,773 $ 7,146,264 $ 4,846,743
Cost of goods sold 6,517,191 5,325,457 3,702,683
Gross profit 2,373,582 1,820,807 1,144,060
Operating expenses:      
Selling, general and administrative 1,826,858 1,397,969 969,890
Advertising and marketing 618,902 513,302 426,896
Total operating expenses 2,445,760 1,911,271 1,396,786
Loss from operations (72,178) (90,464) (252,726)
Interest (expense) income, net (1,639) (2,022) 356
Loss before income tax provision (73,817) (92,486) (252,370)
Income tax provision 0 0 0
Net loss $ (73,817) $ (92,486) $ (252,370)
Net loss per share attributable to common Class A and Class B stockholders, basic (in dollars per share) $ (0.18) $ (0.23) $ (0.63)
Net loss per share attributable to common Class A and Class B stockholders, diluted (in dollars per share) $ (0.18) $ (0.23) $ (0.63)
Weighted average common shares used in computing net loss per share attributable to common Class A and Class B stockholders, basic (in shares) 417,218 407,240 398,256
Weighted average common shares used in computing net loss per share attributable to common Class A and Class B stockholders, diluted (in shares) 417,218 407,240 398,256
v3.22.1
CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY (DEFICIT) - USD ($)
$ in Thousands
Total
Class A and Class B Common Stock
Additional Paid-in Capital
Accumulated Deficit
Balance at beginning of period (in shares) at Feb. 03, 2019   0    
Balance at beginning of period at Feb. 03, 2019 $ (335,942) $ 0 $ 1,256,160 $ (1,592,102)
Increase (Decrease) in Stockholders' Equity [Roll Forward]        
Issuance of Class A common stock, net of offering costs (in shares)   5,600,000    
Issuance of Class A common stock, net of offering costs 110,349 $ 56 110,293  
Change in capital structure (in shares)   393,000,000    
Change in capital structure 0 $ 3,930 (3,930)  
Distribution to parent (in shares)   83,000    
Distribution to parent 0 $ 1 (1)  
Share-based compensation expense 134,926   134,926  
Vesting of share-based compensation awards (in shares)   2,685,000    
Vesting of share-based compensation awards (224) $ 27 (251)  
Contribution from PetSmart 1,300   1,300  
Tax sharing agreement with related parties 17,497   17,497  
Termination of loan from PetSmart (79,510)   (79,510)  
Net loss (252,370)     (252,370)
Balance at end of period (in shares) at Feb. 02, 2020   401,368,000    
Balance at end of period at Feb. 02, 2020 $ (403,974) $ 4,014 1,436,484 (1,844,472)
Balance at beginning of period (in shares) at Jun. 17, 2019 100      
Balance at beginning of period (in shares) at Feb. 02, 2020   401,368,000    
Increase (Decrease) in Stockholders' Equity [Roll Forward]        
Issuance of Class A common stock, net of offering costs (in shares)   5,865,000    
Issuance of Class A common stock, net of offering costs $ 318,388 $ 59 318,329  
Distribution to parent (in shares)   280,000    
Distribution to parent 0 $ 3 (3)  
Share-based compensation expense 121,265   121,265  
Vesting of share-based compensation awards (in shares)   7,533,000    
Vesting of share-based compensation awards 0 $ 74 (74)  
Contribution from PetSmart 1,300   1,300  
Tax sharing agreement with related parties 53,503   53,503  
Net loss (92,486)     (92,486)
Balance at end of period (in shares) at Jan. 31, 2021   415,046,000    
Balance at end of period at Jan. 31, 2021 (2,004) $ 4,150 1,930,804 (1,936,958)
Increase (Decrease) in Stockholders' Equity [Roll Forward]        
Distribution to parent (in shares)   187,000    
Distribution to parent 0 $ 2 (2)  
Share-based compensation expense 77,772   77,772  
Vesting of share-based compensation awards (in shares)   4,873,000    
Vesting of share-based compensation awards 0 $ 49 (49)  
Tax sharing agreement with related parties 12,785   12,785  
Net loss (73,817)     (73,817)
Balance at end of period (in shares) at Jan. 30, 2022   420,106,000    
Balance at end of period at Jan. 30, 2022 $ 14,736 $ 4,201 $ 2,021,310 $ (2,010,775)
v3.22.1
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
$ in Thousands
12 Months Ended
Jan. 30, 2022
Jan. 31, 2021
Feb. 02, 2020
Cash flows from operating activities      
Net loss $ (73,817) $ (92,486) $ (252,370)
Adjustments to reconcile net loss to net cash provided by operating activities:      
Depreciation and amortization 55,009 35,664 30,645
Share-based compensation expense 77,772 121,265 134,926
Non-cash lease expense 32,958 25,996 18,208
Other 595 306 2,511
Net change in operating assets and liabilities:      
Accounts receivable (22,811) (20,221) (31,740)
Inventories (47,126) (195,496) (96,953)
Prepaid expenses and other current assets (18,931) (9,661) (10,134)
Other non-current assets (4,960) (442) (2,125)
Trade accounts payable 104,951 95,316 180,169
Accrued expenses and other current liabilities 125,655 186,895 80,824
Operating lease liabilities (19,850) (12,884) (10,304)
Other long-term liabilities (17,706) (1,497) 2,924
Net cash provided by operating activities 191,739 132,755 46,581
Cash flows from investing activities      
Capital expenditures (183,186) (130,743) (48,636)
Acquisition of assets (10,086) 0 0
Cash reimbursements from PetSmart, net of advances 0 9,048 (1,225)
Other 0 (2,000) 0
Net cash used in investing activities (193,272) (123,695) (49,861)
Cash flows from financing activities      
Proceeds from tax sharing agreement with related parties 43,714 23,212 17,300
Proceeds from issuance of common stock, net of offering costs 0 318,388 0
Proceeds from initial public offering, net of underwriting discounts, commissions and offering costs 0 0 110,349
Contribution from PetSmart 0 1,300 1,300
Payment of debt modification and issuance costs (1,584) 0 (1,459)
Principal repayments of finance lease obligations (863) (703) (229)
Other 0 0 (224)
Net cash provided by financing activities 41,267 342,197 127,037
Net increase in cash and cash equivalents 39,734 351,257 123,757
Cash and cash equivalents, as of beginning of period 563,345 212,088 88,331
Cash and cash equivalents, as of end of period 603,079 563,345 212,088
Supplemental disclosure of cash flow information      
Cash paid for interest $ 2,051 $ 1,896 $ 375
v3.22.1
Description of Business
12 Months Ended
Jan. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Description of Business Description of Business
Chewy, Inc. and its wholly-owned subsidiaries (collectively “Chewy” or the “Company”) is a pure play e-commerce business geared toward pet products for dogs, cats, fish, birds, small pets, horses, and reptiles. Chewy serves its customers through its retail website, www.chewy.com, and its mobile applications and focuses on delivering exceptional customer service, competitive prices, outstanding convenience (including Chewy’s Autoship subscription program, fast shipping, and hassle-free returns), and a large selection of high-quality pet food, treats and supplies, and pet healthcare products.

The Company is controlled by a consortium including private investment funds advised by BC Partners and its affiliates, La Caisse de dépôt et placement du Québec, affiliates of GIC Special Investments Pte Ltd, affiliates of StepStone Group LP and funds advised by Longview Asset Management, LLC (collectively, the “Sponsors”).

The Company was previously controlled by PetSmart LLC (“PetSmart”), a wholly-owned subsidiary of the Sponsors. On February 12, 2021, PetSmart completed a refinancing transaction and in connection with such transaction all shares of the Company’s common stock held by PetSmart and its subsidiaries were distributed to affiliates of BC Partners. Subsequent to the distribution, PetSmart no longer directly or indirectly owns any shares of the Company’s common stock.
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Basis of Presentation and Significant Accounting Policies
12 Months Ended
Jan. 30, 2022
Accounting Policies [Abstract]  
Basis of Presentation and Significant Accounting Policies Basis of Presentation and Significant Accounting Policies
Basis of Presentation

The Company’s accompanying consolidated financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) as set forth in the Financial Accounting Standards Board’s (“FASB”) accounting standards codification (“ASC”).

Fiscal Year

The Company has a 52- or 53-week fiscal year ending each year on the Sunday that is closest to January 31 of that year. The Company’s 2021 fiscal year ended January 30, 2022 and included 52 weeks (“Fiscal Year 2021”). The Company’s 2020 fiscal year ended January 31, 2021 and included 52 weeks (“Fiscal Year 2020”). The Company’s 2019 fiscal year ended February 2, 2020 and included 52 weeks (“Fiscal Year 2019”).

Reclassification

As the Company is no longer a subsidiary of PetSmart, balances due from and due to PetSmart have been included on a net basis within prepaid expenses and other current assets on the consolidated balance sheets; corresponding amounts for prior periods have been reclassified to conform to the current period’s presentation.

Principles of Consolidation

The consolidated financial statements and related notes include the accounts of Chewy, Inc. and its wholly-owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation.

Use of Estimates

GAAP requires management to make certain estimates, judgments, and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. On an ongoing basis, management evaluates these estimates and judgments. Actual results could differ from those estimates.

Key estimates relate primarily to determining the net realizable value and demand for inventory, useful lives associated with property and equipment and intangible assets, valuation allowances with respect to deferred tax assets, contingencies, self-insurance accruals, evaluation of sales tax positions, and the valuation and assumptions underlying share-based compensation. On an ongoing basis, management evaluates its estimates compared to historical experience and trends, which form the basis for making judgments about the carrying value of assets and liabilities.
Cash and Cash Equivalents

The Company considers all highly liquid investments with an original maturity of 90 days or less to be cash equivalents. Cash equivalents primarily consist of institutional money market funds, U.S. Treasury securities, certificates of deposit, and commercial paper and are carried at cost, which approximates fair value.

Concentration of Credit Risk

The Company maintains the majority of its cash and cash equivalents in accounts with large financial institutions. At times, balances in these accounts may exceed federally insured limits; however, to date, the Company has not incurred any losses on its deposits of cash and cash equivalents.

Accounts Receivable

The Company’s accounts receivable are comprised of customer and vendor receivables. The Company’s net customer receivables were $102.1 million and $81.1 million as of January 30, 2022 and January 31, 2021, respectively, and consist of credit and debit card receivables from banks, which typically settle within five business days. The Company’s vendor receivables were $21.4 million and $19.6 million as of January 30, 2022 and January 31, 2021, respectively. The Company does not maintain an allowance for doubtful accounts as neither historical losses on customer and vendor receivables nor future projected losses on such receivables have been or are expected to be significant.

Inventories

The Company’s inventories represent finished goods, consist of products available for sale and are accounted for using the first-in, first-out (FIFO) method and valued at the lower of cost or net realizable value.

Inventory costs consist of product and inbound shipping and handling costs. Inventory valuation requires the Company to make judgments, based on currently available information, about the likely method of disposition, such as through sales to individual customers or returns to product vendors. Inventory valuation losses are recorded as cost of goods sold and historical losses have not been significant.

Due from PetSmart, net

Prior to the refinancing transaction on February 12, 2021, transactions between the Company and PetSmart related to funding operations and capital contributions. Balances that were due from and due to PetSmart were regularly cash settled and were included in the consolidated balance sheets on a net basis. Cash advances provided to and reimbursed by PetSmart to fund PetSmart operations were classified on a net basis in the consolidated statements of cash flows as investing activities. Cash received from related parties (including PetSmart) in connection with the tax sharing agreement and cash received as capital contributions have been classified in the consolidated statements of cash flows as financing activities. For more information, see Note 11 – “Certain Relationships and Related Party Transactions”.

Property and Equipment, net

Property and equipment are stated at cost less accumulated depreciation and amortization. Depreciation is calculated over the estimated useful lives of the related assets using the straight-line method. Amortization of leasehold improvements is computed using the straight-line method over the shorter of the remaining lease term (including renewals that are reasonably assured) or the estimated useful lives of the improvements. For software application projects which develop new software or enhance existing licensed or internally-developed software, external costs and certain internal costs, including payroll and payroll-related costs of employees, directly associated with developing these software applications for internal use are capitalized subsequent to the preliminary stage of development. Internal-use software costs are amortized using the straight-line method over the estimated useful life of the software when the project is substantially complete and ready for its intended use.

The estimated useful lives of property and equipment are principally as follows:
Furniture, fixtures and equipment
 5 to 10 years
Computer equipment and software
 3 to 5 years
Leasehold improvements and finance lease assetsShorter of the lease term or estimated useful life
Expenditures for major additions and improvements are capitalized and minor replacements, maintenance, and repairs are expensed as incurred. When property and equipment are retired or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gains or losses are included in the Company’s results of operations for the respective period. For more information, see Note 3 - “Property and Equipment, net”.

Intangible Assets

Intangible assets are recognized and recorded at their acquisition date fair values. Intangible assets are amortized on a straight-line basis over their estimated useful lives. The Company determined the useful lives of its intangible assets based on multiple factors including obsolescence, the make-up of the acquired customer base and expected attrition, and the period over which expected cash flows are used to measure the fair value of the intangible asset at acquisition. The Company periodically reassesses the useful lives of its intangible assets when events or circumstances indicate that useful lives have significantly changed from the previous estimate. Intangible assets, net of accumulated amortization, are included within other non-current assets on the consolidated balance sheets.

Impairment of Long-Lived Assets

The Company’s long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Conditions that would necessitate an impairment assessment include a significant decline in the observable market value of an asset, a significant change in the extent or manner in which an asset is used, or any other significant adverse change that would indicate that the carrying amount of an asset or group of assets may not be recoverable. For asset groups held and used, the carrying value of the asset group is considered recoverable when the estimated undiscounted future cash flows expected to be generated from the use and eventual disposition of the asset group exceed the respective carrying value. In the event that the carrying value is not considered recoverable, an impairment charge would be recognized for the asset group to be held and used equal to the excess of the carrying value above the estimated fair value of the asset group. Impairment charges are recognized within selling, general and administrative expenses in the consolidated statements of operations. The Company did not have any impairment charges for Fiscal Year 2021, Fiscal Year 2020, and Fiscal Year 2019.

Accrued Expenses and Other Current Liabilities

The following table presents the components of accrued expenses and other current liabilities (in thousands):

As of
January 30, 2022January 31, 2021
Outbound fulfillment$389,548 $310,700 
Advertising and marketing86,285 85,835 
Payroll liabilities70,556 72,467 
Accrued expenses and other215,174 133,495 
Total accrued expenses and other current liabilities$761,563 $602,497 

Self-Insurance Accruals

The Company uses a combination of self-insurance programs and large-deductible purchased insurance to provide for the costs of medical and workers’ compensation claims. The Company periodically evaluates its level of insurance coverage and adjusts its insurance levels based on risk tolerance and premium expense. Liabilities for the risks the Company retains, including estimates of claims incurred but not reported, are not discounted and are estimated, in part, by considering historical cost experience, demographic and severity factors, and judgments about current and expected levels of cost per claim and retention levels. Additionally, claims may emerge in future years for events that occurred in a prior year at a rate that differs from previous actuarial projections. The Company believes the actuarial methods are appropriate for measuring these self-insurance accruals. However, based on the number of claims and the length of time from incurrence of the claims to ultimate settlement, the use of any estimation method is sensitive to the assumptions and factors described above. Accordingly, changes in these assumptions and factors can affect the estimated liability and those amounts may be different than the actual costs paid to settle the claims.
Defined Contribution Plans

The Company maintains a 401(k) defined contribution plan which covers all employees who meet minimum requirements and elect to participate. The Company is currently matching employee contributions, up to specified percentages of those contributions.

Revenue Recognition

Chewy recognizes revenues from product sales when the customer orders an item through Chewy’s website or mobile applications via the electronic shopping cart, funds are collected from the customer and the item is shipped from one of the Company’s fulfillment centers and delivered to the carrier. Certain products are shipped directly from manufacturers to Chewy customers. For all of the preceding, the Company is considered to be a principal to these transactions and revenue is recognized on a gross basis as the Company is (i) the primary entity responsible for fulfilling the promise to provide the specified products in the arrangement with the customer and provides the primary customer service for all products sold on Chewy’s website or mobile applications, (ii) has inventory risk before the products have been transferred to a customer and maintains inventory risk upon accepting returns, and (iii) has discretion in establishing the price for the specified products sold on Chewy’s website or mobile applications.

Chewy primarily generates net sales from sales of pet food, pet products, pet medications and other pet health products, and related shipping fees. Revenue is measured as the amount of consideration the Company expects to receive in exchange for transferring products. To encourage customers to purchase its products, the Company periodically provides incentive offers. Generally, these promotions include current discount offers, such as percentage discounts off current purchases and other similar offers. These offers, when accepted by customers, are treated as a reduction to the transaction price. Revenue typically consists of the consideration received from the customer when the order is executed less a refund allowance, which is estimated using historical experience.

Taxes collected from customers for remittance to governmental authorities are excluded from net sales.

Cost of Goods Sold

Cost of goods sold includes the purchase price of inventory sold, freight costs associated with inventory, shipping supply costs, inventory shrinkage costs and valuation adjustments and reductions for promotions and discounts offered by the Company’s vendors.

Vendor Rebates

The Company has agreements with vendors to receive either percentage or volume rebates. Additionally, certain vendors provide funding for discounts relating to the Autoship subscription program which are passed on to the Company’s customers. The Company primarily receives agreed upon percentage rebates from vendors, however, certain of its vendor rebates are dependent upon reaching minimum purchase thresholds. In these instances, the Company evaluates the likelihood of reaching purchase thresholds using past experience and current year forecasts. When volume rebates can be reasonably estimated and it is probable that minimum purchase thresholds will be met, the Company records a portion of the rebate as it makes progress towards the purchase threshold. The Company also receives vendor funding in the form of advertising agreements related to general marketing activities. Amounts received from vendors are considered a reduction of the carrying value of the Company’s inventory and, therefore, such amounts are ultimately recorded as a reduction of cost of goods sold in the consolidated statements of operations.

Vendor Concentration Risk

The Company purchases inventory from several hundred vendors worldwide. Sales of products from the Company’s three largest vendors represented approximately 34%, 33%, and 33% of the Company’s net sales for Fiscal Year 2021, Fiscal Year 2020, and Fiscal Year 2019, respectively.

Selling, General and Administrative

Selling, general and administrative expenses consist of payroll and related expenses for employees involved in general corporate functions, including accounting, finance, tax, legal, and human resources; costs associated with use by these functions of facilities and equipment, such as depreciation expense and rent; share-based compensation expense, professional fees and other general corporate costs.
Fulfillment

Fulfillment costs represent those costs incurred in operating and staffing fulfillment and customer service centers, including costs attributable to buying, receiving, inspecting and warehousing inventories, picking, packaging and preparing customer orders for shipment, payment processing, and responding to inquiries from customers. For Fiscal Year 2021, Fiscal Year 2020, and Fiscal Year 2019 the Company recorded fulfillment costs of $1.2 billion, $871.0 million, and $546.2 million, respectively, which are included within selling, general and administrative expenses in the consolidated statements of operations. Included within fulfillment costs are merchant processing fees charged by third parties that provide merchant processing services for credit cards. For Fiscal Year 2021, Fiscal Year 2020, and Fiscal Year 2019, the Company recorded merchant processing fees of $181.7 million, $146.0 million, and $101.0 million, respectively, which are included within selling, general and administrative expenses in the consolidated statements of operations.

Share-Based Compensation

The Company recognizes share-based compensation expense based on the equity award’s grant date fair value. For grants of restricted stock units subject to service-based and company performance-based vesting conditions, the fair value is established based on the market price on the date of the grant. For grants of restricted stock units subject to market-based vesting conditions, the fair value is established using the Monte Carlo simulation lattice model. The determination of the fair value of share-based awards is affected by the Company’s stock price and a number of assumptions, including volatility, performance period, risk-free interest rate and expected dividends. The Company accounts for forfeitures as they occur. The grant date fair value of each restricted stock unit is amortized over the requisite service period.

Advertising and Marketing

Advertising and marketing expenses primarily consist of advertising and payroll and related expenses for personnel engaged in marketing, business development and selling activities. Advertising and marketing costs are expensed in the period that the advertising first takes place.

Leases

The Company has operating and finance lease agreements for its fulfillment and customer service centers, corporate offices, and certain equipment. The Company determines if an arrangement contains a lease at inception based on the ability to control a physically distinct asset. Operating and finance lease right-of-use assets are recorded in the consolidated balance sheets based on the initial measurement of the lease liability as adjusted to include prepaid rent and initial direct costs less any lease incentives received. Lease liabilities are measured at the commencement date based on the present value of the lease payments over the lease term. Lease payments are generally fixed but may include provisions for future rent increases based on a market index. The Company separately accounts for lease and non-lease components within lease agreements; the non-lease components primarily relate to common area maintenance for real estate leases. The Company uses its incremental borrowing rate to present value the lease liability as key inputs to determine the interest rate implicit in the lease are not shared by lessors.

Operating lease expense is recorded on a straight-line basis over the lease term. Right-of-use assets and lease liabilities for short-term leases are not recognized in the consolidated balance sheets. Payments for short-term leases are recognized in the consolidated statements of operations on a straight-line basis over the lease term.

Income and Other Taxes

Income taxes are accounted for under the asset and liability method, under which deferred tax assets and liabilities are recognized for the future tax consequences of events that have been recognized in the Company’s financial statements or tax returns. The Company’s calculation relies on several factors, including pre-tax earnings and losses, differences between tax laws and accounting rules, statutory tax rates, uncertain tax positions, and valuation allowances. Valuation allowances are established when, in the Company’s judgment, it is more likely than not that its deferred tax assets will not be realized based on all available evidence. Management considers all available evidence, both positive and negative, including historical levels of income, expectations and risks associated with estimates of future taxable income and ongoing tax planning strategies in assessing the need for a valuation allowance.
Chewy determines whether it is more likely than not that a tax position will be sustained upon examination. If it is not more likely than not that a position will be sustained, no amount of benefit attributable to the position is recognized. The tax benefit of any tax position that meets the more likely than not recognition threshold is calculated as the largest amount that is more than 50% likely of being realized upon resolution of the contingency.

The Company collects and remits sales tax in jurisdictions in which it has a physical presence or it believes nexus exists. The Company maintains liabilities for potential exposure in states where taxability is uncertain and the Company did not collect sales tax.

Segments

Operating segments are defined as components of an entity for which separate financial information is available and that is regularly reviewed by the Chief Operating Decision Maker (“CODM”) in deciding how to allocate resources to an individual segment and in assessing performance. The Company’s CODM is its Chief Executive Officer. The Company has determined that it operates in one operating segment and one reportable segment, as the CODM reviews financial information presented on a consolidated basis for purposes of making operating decisions, allocating resources, and evaluating financial performance.

Loss Contingencies

Certain conditions may exist which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company’s management assesses such contingent liabilities and such assessments inherently involve an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company, or unasserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.

If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability is estimable, the liability would be accrued in the Company’s consolidated financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, the nature of the contingent liability, together with an estimate of the range of possible loss, if determinable and material, would be disclosed.

Loss contingencies considered remote are generally not disclosed. Unasserted claims that are not considered probable of being asserted and those for which an unfavorable outcome is not reasonably possible have not been disclosed.

Fair Value of Financial Instruments

Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. To increase the comparability of fair value measures, the following hierarchy prioritizes the inputs to valuation methodologies used to measure fair value:

Level 1-Valuations based on quoted prices (unadjusted) in active markets for identical assets or liabilities.

Level 2-Valuations based on inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.

Level 3-Valuations based on unobservable inputs reflecting the Company’s assumptions, consistent with reasonably available assumptions made by other market participants. These valuations require significant judgment.

The Company’s cash equivalents are carried at cost, which approximates fair value and are classified within Level 1 of the fair value hierarchy because they are valued using quoted market prices. The carrying amounts of the Company’s cash and cash equivalents, accounts receivable, trade accounts payable, and accrued expenses and other current liabilities approximate fair value based on the short-term maturities of these instruments.
The following is a summary of cash and cash equivalents (in thousands):

As of
January 30,
2022
January 31,
2021
Cash$401,119 $563,345 
Level 1 securities:
Money market funds67,000 — 
U.S. Treasury securities59,995 — 
Commercial paper74,965 — 
Cash and cash equivalents$603,079 $563,345 

Recent Accounting Pronouncements

Recently Adopted Accounting Pronouncements

ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes. In December 2019, the FASB issued this Accounting Standards Update (“ASU”) to simplify the accounting for income taxes by eliminating certain exceptions related to the approach for intraperiod tax allocation, the methodology for calculating income taxes in an interim period, and the recognition of deferred tax liabilities for outside basis differences. This ASU also clarifies and simplifies other aspects of the accounting for income taxes. This update became effective at the beginning of the Company’s 2021 fiscal year. The adoption of this standard did not have a material impact on the Company’s consolidated financial statements.
v3.22.1
Property and Equipment, net
12 Months Ended
Jan. 30, 2022
Property, Plant and Equipment [Abstract]  
Property and Equipment, net Property and Equipment, net
The following is a summary of property and equipment, net (in thousands):
As of
January 30, 2022January 31, 2021
Furniture, fixtures and equipment$132,727 $91,496 
Computer equipment55,164 43,347 
Internal-use software95,302 56,977 
Leasehold improvements153,797 80,641 
Construction in progress85,043 41,914 
522,033 314,375 
Less: accumulated depreciation and amortization154,867 104,358 
Property and equipment, net$367,166 $210,017 

Internal-use software includes labor and license costs associated with software development for internal use. As of January 30, 2022 and January 31, 2021, the Company had accumulated amortization related to internal-use software of $35.1 million and $22.5 million, respectively.

Construction in progress is stated at cost, which includes the cost of construction and other directly attributable costs. No provision for depreciation is made on construction in progress until the relevant assets are completed and put into use.
For Fiscal Year 2021, Fiscal Year 2020, and Fiscal Year 2019, the Company recorded depreciation expense on property and equipment of $40.5 million, $28.3 million, and $22.0 million, respectively, and amortization expense related to internal-use software costs of $14.2 million, $7.4 million, and $8.6 million, respectively. The aforementioned depreciation and amortization expenses were included within selling, general and administrative expenses in the consolidated statements of operations.
v3.22.1
Commitments and Contingencies
12 Months Ended
Jan. 30, 2022
Commitments and Contingencies Disclosure [Abstract]  
Commitments and Contingencies Commitments and Contingencies
Legal Matters
Various legal claims arise from time to time in the normal course of business. In assessing loss contingencies related to legal proceedings that are pending against the Company, or unasserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.

The Company believes that it has adequately accrued for the potential impact of loss contingencies that are probable and reasonably estimable. The Company does not believe that the ultimate resolution of any matters to which it is presently a party will have a material adverse effect on the Company’s results of operations, financial condition or cash flows. However, the results of these matters cannot be predicted with certainty, and an unfavorable resolution of one or more of these matters could have a material adverse effect on the Company’s financial condition, results of operations or cash flows.
International Business Machines Corporation (“IBM”) previously alleged that the Company is infringing four of its patents. On February 15, 2021, the Company filed a declaratory judgment action in the United States District Court for the Southern District of New York against IBM seeking the court’s declaration that the Company is not infringing the four asserted IBM patents. On April 19, 2021, IBM filed an answer with counterclaims, alleging that the Company is infringing the four patents by operation of the Chewy.com website and mobile application, and seeking unspecified damages, including a request that the amount of compensatory damages be trebled, injunctive relief and costs and reasonable attorneys’ fees. The Company filed a motion to dismiss IBM’s claims against three of the asserted patents on May 14, 2021. In response, IBM filed an amended complaint on May 24, 2021 that included an additional assertion that the Company is infringing a fifth IBM patent. On October 8, 2021, the parties had a claim construction hearing and on November 9, 2021, the claim construction rulings resulted in one of the five patents being eliminated from the case. Discovery has closed and the parties filed their motions for summary judgment which were fully briefed on February 24, 2022. A pre-trial conference was held on March 25, 2022 where the judge heard oral arguments on the motions for summary judgment. The Company continues to deny the allegations of any infringement and intends to vigorously defend itself in this matter. The possible loss or range of loss associated with this matter is not estimable.
v3.22.1
Debt
12 Months Ended
Jan. 30, 2022
Debt Disclosure [Abstract]  
Debt Debt
ABL Credit Facility

On June 18, 2019, the Company entered into a five-year senior secured asset-backed credit facility (the “ABL Credit Facility”) which provides for non-amortizing revolving loans, subject to a borrowing base comprised of, among other things, inventory and sales receivables (subject to certain reserves).

On August 27, 2021, the Company amended its ABL Credit Facility, which now matures in August 2026 and provides for non-amortizing revolving loans in an aggregate principal amount of up to $500 million, subject to a borrowing base comprised of, among other things, inventory and sales receivables (subject to certain reserves). The ABL Credit Facility provides the right to request incremental commitments and add incremental asset-based revolving loan facilities in an aggregate principal amount of up to $300 million, subject to customary conditions.

Borrowings under the ABL Credit Facility bear interest at a rate per annum equal to an applicable margin, plus, at the Company’s option, either a base rate or a LIBOR rate. The applicable margin is generally determined based on the average excess liquidity during the immediately preceding fiscal quarter as a percentage of the maximum borrowing amount under the ABL Credit Facility, and is between 0.25% and 0.75% for base rate loans and between 1.25% and 1.75% for LIBOR loans. The Company is also required to pay a commitment fee of 0.25% with respect to the undrawn portion of the commitments, which is generally based on average daily usage of the facility.

All obligations under the ABL Credit Facility are guaranteed on a senior secured first-lien basis by the Company’s wholly-owned domestic subsidiaries, subject to certain exceptions, and secured, subject to permitted liens and other exceptions, by a perfected first-priority security interest in substantially all of the Company’s and its wholly-owned domestic subsidiaries’ assets.
The ABL Credit Facility contains a number of covenants that, among other things, restrict the Company’s and its restricted subsidiaries’ ability to:

incur or guarantee additional debt and issue certain equity securities;
make certain investments and acquisitions;
make certain restricted payments and payments of certain indebtedness;
incur certain liens or permit them to exist;
enter into certain types of transactions with affiliates;
merge or consolidate with another company; and
transfer, sell or otherwise dispose of assets.

Each of these restrictions is subject to various exceptions.
In addition, the ABL Credit Facility requires the Company to maintain a minimum fixed charge coverage ratio of 1.0:1.0 if excess liquidity under the facility is less than the greater of 10% of the maximum borrowing amount and $45.0 million for a certain period of time. The ABL Credit Facility also contains certain customary affirmative covenants and events of default for facilities of this type, including an event of default upon a change in control. Based on the Company’s borrowing base as of January 30, 2022, which is reduced by standby letters of credit, the Company had $462.9 million of borrowing capacity under the ABL Credit Facility. As of January 30, 2022, the Company had no outstanding borrowings under the ABL Credit Facility.
v3.22.1
Leases
12 Months Ended
Jan. 30, 2022
Leases [Abstract]  
Leases Leases
The Company leases all of its fulfillment and customer service centers and corporate offices under non-cancelable operating lease agreements. The terms of the Company’s real estate leases generally range from 5 to 15 years and typically allow for the leases to be renewed for up to three additional five-year terms. Fulfillment and customer service centers and corporate office leases expire at various dates through 2034, excluding renewal options. The Company also leases certain equipment under operating and finance leases. The terms of equipment leases generally range from 3 to 5 years and do not contain renewal options. These leases expire at various dates through 2025.

The Company’s finance leases as of January 30, 2022 and January 31, 2021 were not material and were included in property and equipment, net, on the Company's consolidated balance sheets. The table below presents the operating lease-related assets and liabilities recorded on the consolidated balance sheets (in thousands):

As of
LeasesBalance Sheet ClassificationJanuary 30, 2022January 31, 2021
Assets
OperatingOperating lease right-of-use assets$372,693 $297,213 
Total operating lease assets$372,693 $297,213 
Liabilities
Current
OperatingAccrued expenses and other current liabilities$24,225 $19,142 
Non-current
OperatingOperating lease liabilities410,168 328,231 
Total operating lease liabilities$434,393 $347,373 

For Fiscal Year 2021 and Fiscal Year 2020, assets acquired in exchange for new operating lease liabilities were $96.1 million and $119.0 million, respectively. Lease expense primarily related to operating lease costs and were included within selling, general and administrative expenses in the consolidated statements of operations. Lease expense for Fiscal Year 2021 and Fiscal Year 2020 was $79.5 million, and $62.2 million, of which short-term and variable lease payments were $17.6 million and $12.2 million, respectively.
As of January 30, 2022, the weighted-average remaining lease term and weighted-average discount rate for operating leases was 12.1 years and 8.6%, respectively. As of January 31, 2021, the weighted-average remaining lease term and weighted-average discount rate for operating leases was 12.3 years and 9.8%, respectively.

Operating cash flows related to cash paid for operating leases were approximately $67.8 million and $52.9 million for Fiscal Years 2021 and 2020, respectively.

The table below presents the maturity of lease liabilities as of January 30, 2022 (in thousands):

Operating Leases
2022$53,031 
202359,464 
202455,773 
202556,228 
202657,105 
Thereafter427,133 
Total lease payments708,734 
Less: interest274,341 
Present value of lease liabilities$434,393 

The table above includes all locations for which the Company had the right to control the use of the property. In addition, as of January 30, 2022, the Company had lease arrangements which had not yet commenced with total future lease payments of $234.6 million. The lease term for these lease arrangements is approximately 15.4 years.

The Company maintains arrangements with certain local government agencies which provide for certain ad valorem tax incentives in connection with the Company’s capital investment in property, plant, and equipment purchases to outfit new facilities over a specified timeframe. To facilitate the incentives, the Company conveys the purchased equipment to the local government agency and will lease the equipment from such agency for nominal consideration. Upon termination of the lease, including early termination, the equipment will be conveyed to the Company for a nominal fee.
v3.22.1
Stockholders’ Equity (Deficit)
12 Months Ended
Jan. 30, 2022
Equity [Abstract]  
Stockholders’ Equity (Deficit) Stockholders’ Equity (Deficit)
Common Stock

Initial Public Offering

On June 18, 2019, the Company closed its initial public offering (“IPO”), in which it issued and sold 5,600,000 shares of its Class A common stock. The price at IPO was $22.00 per share. The Company received net proceeds of approximately $110.3 million from the IPO after deducting underwriting discounts and commissions of $6.2 million and offering costs.

Prior to the completion of the IPO, the Company amended and restated its certificate of incorporation to authorize Class A and Class B common stock and reclassify the 100 outstanding shares of common stock into 393,000,000 shares of Class B common stock. In connection with the IPO, 47,875,000 shares of the Company’s Class B common stock were reclassified into shares of Class A common stock on a one-to-one basis. Upon completion of the IPO, 53,475,000 shares of the Company’s Class A common stock and 345,125,000 shares of Class B common stock were outstanding. The Class A common stock outstanding includes the shares issued in the IPO.

2020 Equity Offering

On September 21, 2020, the Company issued and sold 5,100,000 shares of Class A common stock in an underwritten public offering at a price of $54.40 per share to Morgan Stanley & Co. LLC, who acted as sole underwriter in the offering. The Company had granted the underwriter an option to purchase up to an additional 765,000 shares of Class A common stock at a price of $54.40 per share (“Option Shares”), which was exercised on September 30, 2020. The Company raised $318.4 million in net proceeds through the equity offering (including proceeds from the sale of the Option Shares) after deducting offering costs of approximately $0.6 million.
Voting Rights

Holders of the Company’s Class A and Class B common stock are entitled to vote together as a single class on all matters submitted to a vote or for the consent of the stockholders of the Company, unless otherwise required by law or the Company’s amended and restated certificate of incorporation. Holders of Class A common stock are entitled to one vote per share and holders of Class B common stock are entitled to ten votes per share.

Dividends

Subject to the preferences applicable to any series of preferred stock, if any, outstanding, holders of Class A and Class B common stock are entitled to share equally, on a per share basis, in dividends and other distributions of cash, property or securities of the Company.

Liquidation

Subject to the preferences applicable to any series of preferred stock, if any, outstanding, in the event of the voluntary or involuntary liquidation, dissolution, distribution of assets or winding up of the Company, all assets of the Company available for distribution to common stockholders would be divided among and paid ratably to holders of Class A and Class B common stock.

Conversion of Class B Common Stock

Voluntary Conversion

Each share of Class B common stock is convertible into one fully paid and nonassessable share of Class A common stock at the option of the holder thereof with the prior written consent of the Company.

On December 20, 2019, a wholly-owned subsidiary of PetSmart, converted 6,352,546 shares of the Company’s Class B common stock into Class A common stock and sold such Class A common stock. Subsequently, on January 6, 2020, a wholly-owned subsidiary of PetSmart, converted 3,850,000 shares of the Company’s Class B common stock into Class A common stock and sold such Class A common stock.

On May 8, 2020, Buddy Chester Sub LLC, a wholly-owned subsidiary of PetSmart, converted 17,584,098 shares of the Company’s Class B common stock into Class A common stock. On May 11, 2020, Buddy Chester Sub LLC entered into a variable forward purchase agreement to deliver up to 17,584,098 shares of the Company’s Class A common stock at the exchange date, which is expected to be May 16, 2023. The number of shares to be issued will be based on the trading price of the common stock at that time.

On April 12, 2021, Argos Intermediate Holdco I Inc. (“Argos Holdco”) converted 6,150,000 shares of the Company’s Class B common stock into Class A common stock and sold such Class A common stock.

Automatic Conversion

All shares of Class B common stock shall automatically, without further action by any holder, be converted into an identical number of shares of fully paid and nonassessable Class A common stock (i) on the first trading day on or after the date on which the outstanding shares of Class B common stock constitute less than 7.5% of the aggregate number of shares of common stock then outstanding, or (ii) upon the occurrence of an event, specified by the affirmative vote (or written consent) of the holders of a majority of the then-outstanding shares of Class B common stock, voting as a separate class.

In addition, each share of Class B common stock will convert automatically into one share of Class A common stock (i) upon the sale or transfer of such share of Class B common stock, except for certain transfers described in the Company’s amended and restated certificate of incorporation, including transfers to affiliates of the holder and another holder of Class B common stock, or (ii) if the holder is not an affiliate of any of the Sponsors.
Preferred Stock

Preferred stock may be issued from time to time by the Company for such consideration as may be fixed by the board of directors. Except as otherwise required by law, holders of any series of preferred stock shall be entitled to only such voting rights, if any, as shall expressly be granted by the Company’s amended and restated certificate of incorporation.
v3.22.1
Share-Based Compensation
12 Months Ended
Jan. 30, 2022
Share-based Payment Arrangement [Abstract]  
Share-Based Compensation Share-Based Compensation
2019 Omnibus Incentive Plan

In June 2019, the Company’s board of directors adopted and approved the 2019 Omnibus Incentive Plan (the “2019 Plan”). The 2019 Plan became effective on June 13, 2019 and allows for the issuance of up to 31.9 million shares of Class A common stock. No awards may be granted under the 2019 Plan after June 2029. The 2019 Plan provides for the grant of stock options, including incentive stock options, non-qualified stock options, restricted stock, dividend equivalents, stock payments, restricted stock units, performance shares, other incentive awards, stock appreciation rights, and cash awards (collectively “awards”). The awards may be granted to the Company’s employees, consultants, and directors, and the employees and consultants of the Company’s affiliates and subsidiaries.

Service and Performance-Based Awards

The Company granted restricted stock units that vested upon satisfaction of both service-based vesting conditions and company performance or market-based vesting conditions (“PRSUs”), subject to the employee’s continued employment with the Company through the applicable vesting date. The Company recorded share-based compensation expense for PRSUs over the requisite service period and accounted for forfeitures as they occur.

Service-Based Awards

The Company granted restricted stock units with service-based vesting conditions (“RSUs”) which vested subject to the employee’s continued employment with the Company through the applicable vesting date. The Company recorded share-based compensation expense for RSUs on a straight-line basis over the requisite service period and accounted for forfeitures as they occur.

Service and Performance-Based Awards Activity

The following table summarizes the activity related to the Company’s PRSUs for Fiscal Year 2021 (in thousands, except for weighted average grant date fair value):
Number of PRSUsWeighted Average Grant Date Fair Value
Outstanding as of January 31, 202113,011 $35.95 
Granted32 $80.85 
Vested(4,832)$36.10 
Forfeited(1,638)$35.53 
Unvested and outstanding as of January 30, 20226,573 $36.16 

The total fair value of PRSUs that vested during Fiscal Year 2021 and Fiscal Year 2020 was $318.2 million and $784.4 million, respectively. As of January 30, 2022, total unrecognized compensation expense related to unvested PRSUs was $22.7 million and is expected to be recognized over a weighted-average expected performance period of 1.1 years.

During Fiscal Year 2021 and Fiscal Year 2020, vesting occurred for 0.2 million and 0.3 million PRSUs, respectively, previously granted to an employee of PetSmart. For accounting purposes, the issuance of Class A common stock upon vesting of these PRSUs is treated as a distribution to a parent entity because both the Company and PetSmart are controlled by affiliates of BC Partners.
The fair value of the PRSUs with share price hurdles was determined on the date of grant using a Monte Carlo model to simulate total stockholder return for the Company and peer companies with the following assumptions:

Performance period5 years
Weighted-average risk-free interest rate1.8%
Weighted-average volatility49.6%
Weighted-average dividend yield—%

The risk-free interest rate utilized is based on a 5-year term-matched zero-coupon U.S. Treasury security yield at the time of grant. Expected volatility is based on historical volatility of the stock of the Company’s peer firms. 

The fair value for PRSUs with a company performance-based vesting condition is established based on the market price of the Company’s Class A common stock on the date of grant.

Service-Based Awards Activity

The following table summarizes the activity related to the Company’s RSUs for Fiscal Year 2021 (in thousands, except for weighted average grant date fair value):
Number of RSUsWeighted Average Grant Date Fair Value
Outstanding as of January 31, 2021713 $48.58 
Granted3,284 $72.05 
Vested(224)$46.45 
Forfeited(566)$70.43 
Unvested and outstanding as of January 30, 20223,207 $68.96 

The total fair value of RSUs that vested during Fiscal Year 2021 was $19.5 million. As of January 30, 2022, total unrecognized compensation expense related to unvested RSUs was $175.7 million and is expected to be recognized over a weighted-average expected performance period of 3.0 years.

The fair value for RSUs is established based on the market price of the Company’s Class A common stock on the date of grant.

As of January 30, 2022, there were 6.4 million additional shares of Class A common stock reserved for future issuance under the 2019 Plan.

Citrus Profits Interest Plan

Subsequent to PetSmart’s acquisition of the Company in 2017, the Company’s share-based compensation included profits interests units (“PIUs”) granted by Citrus Intermediate Holdings L.P. (the “Citrus Partnership”), a Delaware limited partnership (the “Citrus Profits Interest Plan”). The Citrus Partnership is a parent company of PetSmart and a wholly-owned subsidiary of the Sponsors. The Company recognized share-based compensation as equity contributions from the Citrus Partnership in its consolidated financial statements for awards granted under the Citrus Profits Interest Plan as it relates to grantees’ services as employees of the Company.

As of June 13, 2019, an aggregate of 768,785 profits interests units under the Citrus Profits Interest Plan were held by employees of Chewy, Inc. and were canceled.
Share-Based Compensation Expense

Share-based compensation expense is included within selling, general and administrative expenses in the consolidated statements of operations. The Company recognized share-based compensation expense as follows (in thousands):
Fiscal Year
202120202019
PRSUs$27,423 $115,505 $124,761 
RSUs50,349 5,760 — 
PIUs— — 10,165 
Total share-based compensation expense$77,772 $121,265 $134,926 
v3.22.1
Income Taxes
12 Months Ended
Jan. 30, 2022
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes
Chewy is subject to taxation in the U.S. and various state, local, and foreign jurisdictions. The Company’s losses and tax attributes were previously included in PetSmart’s consolidated tax return activity at the U.S. federal level and any applicable state and local level. Income taxes as presented in the Company’s consolidated financial statements have been prepared based on the separate return method. As of January 30, 2022, Chewy was no longer a member of PetSmart’s affiliated group for U.S. federal income tax purposes.

Even though the Company is no longer a member of PetSmart’s consolidated filing group for federal income tax purposes, it continues to file a number of state income tax returns with PetSmart. As a result, a portion of the state net operating losses that are included in the computation of the Chewy income tax provision are utilized on the combined filings with PetSmart. The Company has elected not to record such state net operating losses that are used by PetSmart which otherwise would be recorded on a separate company basis. The Company has instead removed the hypothetical state operating losses from its deferred tax rollforward through stockholders’ equity (deficit), which has no net impact as a result of the valuation allowance.

When such time comes that it is proper to remove the valuation allowance against the Company’s deferred tax assets, the Company will be required to record the cumulative impact of removing the state net operating losses through both additional paid-in capital and deferred income tax benefit. As of January 30, 2022, the cumulative amount of hypothetical state net operating losses is $26.8 million.

The Company did not have a current or deferred provision for income taxes for any taxing jurisdiction during Fiscal Year 2021, Fiscal Year 2020, and Fiscal Year 2019.

The Company’s effective income tax rate reconciliation is as follows for the periods presented:

Fiscal Year
202120202019
Federal statutory rate21.0 %21.0 %21.0 %
State income taxes, net of federal tax benefit10.9 %20.6 %4.4 %
Change in tax rate(0.2)%1.7 %0.6 %
Share-based compensation73.0 %73.0 %4.0 %
Tax credits36.1 %7.8 %1.3 %
Other(0.1)%0.9 %(3.4)%
Change in valuation allowance(140.7)%(125.0)%(27.9)%
Effective rate— %— %— %
The temporary differences which comprise the Company’s deferred taxes are as follows for the periods presented (in thousands):
As of
January 30, 2022January 31, 2021
Deferred tax assets:
Operating lease liabilities $110,846 $89,117 
Inventories7,239 3,883 
Share-based compensation29,672 31,372 
Accrued expenses and reserves16,718 22,865 
Other31,919 4,044 
Net operating loss carryforwards181,843 87,881 
Total deferred tax assets378,237 239,162 
Less: valuation allowance217,032 124,012 
Deferred tax assets, net of valuation allowance161,205 115,150 
Deferred tax liabilities:
Operating lease right-of-use assets95,102 76,249 
Depreciation64,545 37,821 
Prepaids1,558 1,080 
Total deferred tax liabilities161,205 115,150 
Net deferred tax assets$— $— 

Valuation Allowance

The valuation allowance increased by $93.0 million during Fiscal Year 2021. The increase in the valuation allowance primarily relates to: (i) an increase of $87.5 million relating to current year activity, (ii) an increase of $5.7 million relating to miscellaneous adjustments to the Company’s deferred tax assets and liabilities, offset by (iii) a decrease of $0.2 million relating to changes to the Company’s state blended rate.

The ultimate realization of deferred tax assets depends on the generation of future taxable income during the periods in which those temporary differences are deductible. The Company considers the scheduled reversal of deferred tax liabilities (including the effect of available carryback and carryforward periods) in making this assessment. To fully utilize the net operating loss (“NOL”) and tax credits carryforwards the Company will need to generate sufficient future taxable income in each respective jurisdiction. Due to the Company’s history of losses, it is more likely than not that its deferred tax assets will not be realized as of January 30, 2022. Accordingly, the Company has established a full valuation allowance on its net deferred tax assets. A valuation allowance is recorded when it is more likely than not that some portion of the deferred tax assets will not be realized. To the extent that a valuation allowance has been established and it is subsequently determined that it is more likely than not that the deferred tax assets will be recovered, the valuation allowance will be released.

The following summarizes the activity related to valuation allowances on deferred tax assets (in thousands):

Fiscal Year
202120202019
Valuation allowance, as of beginning of period$124,012 $242,974 $172,481 
Valuation allowances established93,199 113,286 69,009 
Changes to existing valuation allowances(179)1,528 1,484 
Reduction of valuation allowance as a result of deconsolidation— (233,776)— 
Valuation allowance, as of end of period$217,032 $124,012 $242,974 
Net Operating Loss and Tax Credit Carryforwards

As of January 30, 2022, the Company had federal and state NOL carryforwards of $726.5 million and $654.8 million, respectively. The federal NOL carryforwards have no expiration and can only be used to offset 80% of the Company’s future taxable income. The state NOL carryforwards include $312.0 million with definitive expiration dates and $342.8 million with no expiration. The state NOLs are presented as an apportioned amount. NOLs generated in jurisdictions that were previously filed on a combined basis with PetSmart were reduced by $890.4 million in Fiscal Year 2020 under separate return accounting. Therefore, all NOLs reported as of January 30, 2022 consist of amounts generated in previously consolidated jurisdictions post-tax deconsolidation, and in jurisdictions with separate entity filing since Chewy’s nexus inception date.

As of January 30, 2022, the Company recorded a deferred tax asset of $181.8 million, before any valuation allowance, with respect to federal and state NOL carryforwards. These deferred tax assets expire as follows (in thousands):

2022$36 
202385 
202488 
202517 
202625 
203116 
2033128 
Thereafter14,717 
Indefinite166,731 
Total loss carryforwards$181,843 

The Company participates in various federal and state credit programs which provide credits against current and future tax liabilities. Credits not used in the current year are carried forward to future years.


As of January 30, 2022, the Company had the following tax credit carryforwards (in thousands):

Year of ExpirationResearch and DevelopmentWork OpportunityQuality Jobs Tax CreditTotal
2025$— $— $162 $162 
203862 — — 62 
20391,238 — — 1,238 
204010,870 417 — 11,287 
204115,257 547 — 15,804 
$27,427 $964 $162 $28,553 

Accounting for Uncertain Tax Positions

The benefits of uncertain tax positions (“UTP”) are recorded in the Company’s consolidated financial statements only after establishing a more likely than not probability that the UTP will withstand challenge, if any, from tax authorities.

As of January 30, 2022 and January 31, 2021, the Company did not have any uncertain tax positions.

The Company is currently not involved in any income tax audits. During Fiscal Year 2020, the Company closed a federal income tax examination with the Internal Revenue Service (“IRS”) for the period from March 17, 2016 through December 31, 2016, which represents the stub period after the Company’s conversion to a corporation. The Company may be subject to examination by the IRS and various states for the year ended January 28, 2018 and thereafter.
Tax Sharing Agreement
Concurrent with its initial public offering during Fiscal Year 2019, the Company, PetSmart, and Argos Holdco entered into a tax sharing agreement which governs the respective rights, responsibilities, and obligations of the Company, PetSmart, and Argos Holdco with respect to tax matters, including taxes attributable to PetSmart, entitlement to refunds, allocation of tax attributes, preparation of tax returns, certain tax elections, control of tax contests and other tax matters regarding U.S. federal, state, and local income taxes.
During Fiscal Years 2021 and 2020, the Company collected $43.7 million and $23.2 million, respectively, pursuant to the tax sharing agreement. Though the tax sharing agreement was effectively terminated with PetSmart upon tax deconsolidation for federal income taxes, future settlements will occur upon the filing of final tax returns. Additionally, the Company will continue to receive payments from Argos Holdco upon the filing of certain combined state tax returns for the fiscal year ended January 30, 2022 and thereafter. As of January 30, 2022, the Company did not have an outstanding position related to the tax sharing agreement. As of January 31, 2021, the Company had a receivable related to the tax sharing agreement of $30.5 million, which was collected during Fiscal Year 2021.
v3.22.1
Net Loss per Share
12 Months Ended
Jan. 30, 2022
Earnings Per Share [Abstract]  
Net Loss per Share Net Loss per Share
Basic and diluted net loss per share attributable to common stockholders is presented using the two-class method required for participating securities. Under the two-class method, net loss attributable to common stockholders is determined by allocating undistributed earnings between common stock and participating securities. Undistributed earnings for the periods presented are calculated as net loss less distributed earnings. Undistributed earnings are allocated proportionally to common Class A and Class B stockholders as both classes are entitled to share equally, on a per share basis, in dividends and other distributions.

Basic and diluted net loss per share is calculated by dividing net loss attributable to common stockholders by the weighted-average shares outstanding during the period. The weighted-average shares outstanding during the periods presented reflects the reclassification of the 100 outstanding shares of pre-IPO common stock into 393,000,000 shares of Class B common stock.
For Fiscal Year 2021, Fiscal Year 2020, and Fiscal Year 2019, the Company’s basic and diluted net loss per share attributable to common Class A and Class B stockholders are the same because the Company has generated a net loss to common stockholders and common stock equivalents are excluded from diluted net loss per share as they have an antidilutive impact. For Fiscal Year 2021, Fiscal Year 2020, and Fiscal Year 2019, the computation of net loss per share attributable to common stockholders does not include 9.8 million, 13.7 million, and 21.3 million potential common shares, respectively, as the effect of their inclusion would have been antidilutive.
v3.22.1
Certain Relationships and Related Party Transactions
12 Months Ended
Jan. 30, 2022
Related Party Transactions [Abstract]  
Certain Relationships and Related Party Transactions Certain Relationships and Related Party Transactions
Certain of the Company’s pharmacy operations are conducted through a wholly-owned subsidiary of PetSmart for which the Company and PetSmart entered into a services agreement which provides for the payment of a management fee due from PetSmart. The Company recognized $25.5 million, $40.1 million and $41.1 million within net sales in the consolidated statements of operations for the services provided during Fiscal Year 2021, Fiscal Year 2020, and Fiscal Year 2019, respectively.
The Company’s consolidated financial statements include management fee expenses of $1.3 million allocated to the Company by PetSmart for organizational oversight and certain limited corporate functions provided by its sponsors for Fiscal Year 2020 and Fiscal Year 2019, respectively. Allocated costs are included within selling, general and administrative expenses in the consolidated statements of operations.
As of January 30, 2022 and January 31, 2021, the Company had a net receivable from PetSmart of $2.5 million and $21.9 million, respectively, which was included in prepaid expenses and other current assets on the Company’s consolidated balance sheets. During Fiscal Year 2019, an intercompany loan agreement with PetSmart was terminated which resulted in a $79.5 million reduction of the Company’s net receivable from PetSmart.
PetSmart Guarantees
PetSmart previously provided a guarantee of payment with respect to certain equipment and other leases that the Company entered into and served as a guarantor in respect of the Company’s obligations under a credit insurance policy in favor of certain of the Company’s suppliers. As of January 30, 2022, all such guarantees had been released, with the exception of guarantees pertaining to one of the Company’s lease agreements.
v3.22.1
Basis of Presentation and Significant Accounting Policies (Policies)
12 Months Ended
Jan. 30, 2022
Accounting Policies [Abstract]  
Basis of Presentation
Basis of Presentation

The Company’s accompanying consolidated financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) as set forth in the Financial Accounting Standards Board’s (“FASB”) accounting standards codification (“ASC”).
Fiscal Year
Fiscal Year

The Company has a 52- or 53-week fiscal year ending each year on the Sunday that is closest to January 31 of that year. The Company’s 2021 fiscal year ended January 30, 2022 and included 52 weeks (“Fiscal Year 2021”). The Company’s 2020 fiscal year ended January 31, 2021 and included 52 weeks (“Fiscal Year 2020”). The Company’s 2019 fiscal year ended February 2, 2020 and included 52 weeks (“Fiscal Year 2019”).

Reclassification

As the Company is no longer a subsidiary of PetSmart, balances due from and due to PetSmart have been included on a net basis within prepaid expenses and other current assets on the consolidated balance sheets; corresponding amounts for prior periods have been reclassified to conform to the current period’s presentation.
Principles of Consolidation Principles of Consolidation The consolidated financial statements and related notes include the accounts of Chewy, Inc. and its wholly-owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation.
Use of Estimates
Use of Estimates

GAAP requires management to make certain estimates, judgments, and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. On an ongoing basis, management evaluates these estimates and judgments. Actual results could differ from those estimates.

Key estimates relate primarily to determining the net realizable value and demand for inventory, useful lives associated with property and equipment and intangible assets, valuation allowances with respect to deferred tax assets, contingencies, self-insurance accruals, evaluation of sales tax positions, and the valuation and assumptions underlying share-based compensation. On an ongoing basis, management evaluates its estimates compared to historical experience and trends, which form the basis for making judgments about the carrying value of assets and liabilities.
Cash and Cash Equivalents
Cash and Cash Equivalents

The Company considers all highly liquid investments with an original maturity of 90 days or less to be cash equivalents. Cash equivalents primarily consist of institutional money market funds, U.S. Treasury securities, certificates of deposit, and commercial paper and are carried at cost, which approximates fair value.
Concentration of Credit Risk Concentration of Credit Risk The Company maintains the majority of its cash and cash equivalents in accounts with large financial institutions. At times, balances in these accounts may exceed federally insured limits; however, to date, the Company has not incurred any losses on its deposits of cash and cash equivalents.
Accounts Receivable Accounts Receivable The Company’s accounts receivable are comprised of customer and vendor receivables. The Company’s net customer receivables were $102.1 million and $81.1 million as of January 30, 2022 and January 31, 2021, respectively, and consist of credit and debit card receivables from banks, which typically settle within five business days. The Company’s vendor receivables were $21.4 million and $19.6 million as of January 30, 2022 and January 31, 2021, respectively. The Company does not maintain an allowance for doubtful accounts as neither historical losses on customer and vendor receivables nor future projected losses on such receivables have been or are expected to be significant.
Inventories
Inventories

The Company’s inventories represent finished goods, consist of products available for sale and are accounted for using the first-in, first-out (FIFO) method and valued at the lower of cost or net realizable value.
Inventory costs consist of product and inbound shipping and handling costs. Inventory valuation requires the Company to make judgments, based on currently available information, about the likely method of disposition, such as through sales to individual customers or returns to product vendors. Inventory valuation losses are recorded as cost of goods sold and historical losses have not been significant.
Due from PetSmart, net
Due from PetSmart, net

Prior to the refinancing transaction on February 12, 2021, transactions between the Company and PetSmart related to funding operations and capital contributions. Balances that were due from and due to PetSmart were regularly cash settled and were included in the consolidated balance sheets on a net basis. Cash advances provided to and reimbursed by PetSmart to fund PetSmart operations were classified on a net basis in the consolidated statements of cash flows as investing activities. Cash received from related parties (including PetSmart) in connection with the tax sharing agreement and cash received as capital contributions have been classified in the consolidated statements of cash flows as financing activities. For more information, see Note 11 – “Certain Relationships and Related Party Transactions”.
Property and Equipment, net
Property and Equipment, net

Property and equipment are stated at cost less accumulated depreciation and amortization. Depreciation is calculated over the estimated useful lives of the related assets using the straight-line method. Amortization of leasehold improvements is computed using the straight-line method over the shorter of the remaining lease term (including renewals that are reasonably assured) or the estimated useful lives of the improvements. For software application projects which develop new software or enhance existing licensed or internally-developed software, external costs and certain internal costs, including payroll and payroll-related costs of employees, directly associated with developing these software applications for internal use are capitalized subsequent to the preliminary stage of development. Internal-use software costs are amortized using the straight-line method over the estimated useful life of the software when the project is substantially complete and ready for its intended use.

The estimated useful lives of property and equipment are principally as follows:
Furniture, fixtures and equipment
 5 to 10 years
Computer equipment and software
 3 to 5 years
Leasehold improvements and finance lease assetsShorter of the lease term or estimated useful life
Expenditures for major additions and improvements are capitalized and minor replacements, maintenance, and repairs are expensed as incurred. When property and equipment are retired or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gains or losses are included in the Company’s results of operations for the respective period. For more information, see Note 3 - “Property and Equipment, net”.
Intangible Assets Intangible AssetsIntangible assets are recognized and recorded at their acquisition date fair values. Intangible assets are amortized on a straight-line basis over their estimated useful lives. The Company determined the useful lives of its intangible assets based on multiple factors including obsolescence, the make-up of the acquired customer base and expected attrition, and the period over which expected cash flows are used to measure the fair value of the intangible asset at acquisition. The Company periodically reassesses the useful lives of its intangible assets when events or circumstances indicate that useful lives have significantly changed from the previous estimate. Intangible assets, net of accumulated amortization, are included within other non-current assets on the consolidated balance sheets.
Impairment of Long-Lived Assets Impairment of Long-Lived Assets The Company’s long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Conditions that would necessitate an impairment assessment include a significant decline in the observable market value of an asset, a significant change in the extent or manner in which an asset is used, or any other significant adverse change that would indicate that the carrying amount of an asset or group of assets may not be recoverable. For asset groups held and used, the carrying value of the asset group is considered recoverable when the estimated undiscounted future cash flows expected to be generated from the use and eventual disposition of the asset group exceed the respective carrying value. In the event that the carrying value is not considered recoverable, an impairment charge would be recognized for the asset group to be held and used equal to the excess of the carrying value above the estimated fair value of the asset group. Impairment charges are recognized within selling, general and administrative expenses in the consolidated statements of operations.
Self-Insurance Accruals
Self-Insurance Accruals

The Company uses a combination of self-insurance programs and large-deductible purchased insurance to provide for the costs of medical and workers’ compensation claims. The Company periodically evaluates its level of insurance coverage and adjusts its insurance levels based on risk tolerance and premium expense. Liabilities for the risks the Company retains, including estimates of claims incurred but not reported, are not discounted and are estimated, in part, by considering historical cost experience, demographic and severity factors, and judgments about current and expected levels of cost per claim and retention levels. Additionally, claims may emerge in future years for events that occurred in a prior year at a rate that differs from previous actuarial projections. The Company believes the actuarial methods are appropriate for measuring these self-insurance accruals. However, based on the number of claims and the length of time from incurrence of the claims to ultimate settlement, the use of any estimation method is sensitive to the assumptions and factors described above. Accordingly, changes in these assumptions and factors can affect the estimated liability and those amounts may be different than the actual costs paid to settle the claims.
Defined Contribution Plans
Defined Contribution Plans

The Company maintains a 401(k) defined contribution plan which covers all employees who meet minimum requirements and elect to participate. The Company is currently matching employee contributions, up to specified percentages of those contributions.
Revenue Recognition
Revenue Recognition

Chewy recognizes revenues from product sales when the customer orders an item through Chewy’s website or mobile applications via the electronic shopping cart, funds are collected from the customer and the item is shipped from one of the Company’s fulfillment centers and delivered to the carrier. Certain products are shipped directly from manufacturers to Chewy customers. For all of the preceding, the Company is considered to be a principal to these transactions and revenue is recognized on a gross basis as the Company is (i) the primary entity responsible for fulfilling the promise to provide the specified products in the arrangement with the customer and provides the primary customer service for all products sold on Chewy’s website or mobile applications, (ii) has inventory risk before the products have been transferred to a customer and maintains inventory risk upon accepting returns, and (iii) has discretion in establishing the price for the specified products sold on Chewy’s website or mobile applications.

Chewy primarily generates net sales from sales of pet food, pet products, pet medications and other pet health products, and related shipping fees. Revenue is measured as the amount of consideration the Company expects to receive in exchange for transferring products. To encourage customers to purchase its products, the Company periodically provides incentive offers. Generally, these promotions include current discount offers, such as percentage discounts off current purchases and other similar offers. These offers, when accepted by customers, are treated as a reduction to the transaction price. Revenue typically consists of the consideration received from the customer when the order is executed less a refund allowance, which is estimated using historical experience.
Taxes collected from customers for remittance to governmental authorities are excluded from net sales.
Cost of Goods Sold
Cost of Goods Sold

Cost of goods sold includes the purchase price of inventory sold, freight costs associated with inventory, shipping supply costs, inventory shrinkage costs and valuation adjustments and reductions for promotions and discounts offered by the Company’s vendors.

Vendor Rebates
The Company has agreements with vendors to receive either percentage or volume rebates. Additionally, certain vendors provide funding for discounts relating to the Autoship subscription program which are passed on to the Company’s customers. The Company primarily receives agreed upon percentage rebates from vendors, however, certain of its vendor rebates are dependent upon reaching minimum purchase thresholds. In these instances, the Company evaluates the likelihood of reaching purchase thresholds using past experience and current year forecasts. When volume rebates can be reasonably estimated and it is probable that minimum purchase thresholds will be met, the Company records a portion of the rebate as it makes progress towards the purchase threshold. The Company also receives vendor funding in the form of advertising agreements related to general marketing activities. Amounts received from vendors are considered a reduction of the carrying value of the Company’s inventory and, therefore, such amounts are ultimately recorded as a reduction of cost of goods sold in the consolidated statements of operations.
Selling, General and Administrative
Selling, General and Administrative

Selling, general and administrative expenses consist of payroll and related expenses for employees involved in general corporate functions, including accounting, finance, tax, legal, and human resources; costs associated with use by these functions of facilities and equipment, such as depreciation expense and rent; share-based compensation expense, professional fees and other general corporate costs.
Fulfillment Fulfillment costs represent those costs incurred in operating and staffing fulfillment and customer service centers, including costs attributable to buying, receiving, inspecting and warehousing inventories, picking, packaging and preparing customer orders for shipment, payment processing, and responding to inquiries from customers. For Fiscal Year 2021, Fiscal Year 2020, and Fiscal Year 2019 the Company recorded fulfillment costs of $1.2 billion, $871.0 million, and $546.2 million, respectively, which are included within selling, general and administrative expenses in the consolidated statements of operations. Included within fulfillment costs are merchant processing fees charged by third parties that provide merchant processing services for credit cards. For Fiscal Year 2021, Fiscal Year 2020, and Fiscal Year 2019, the Company recorded merchant processing fees of $181.7 million, $146.0 million, and $101.0 million, respectively, which are included within selling, general and administrative expenses in the consolidated statements of operations.
Share-Based Compensation
Share-Based Compensation

The Company recognizes share-based compensation expense based on the equity award’s grant date fair value. For grants of restricted stock units subject to service-based and company performance-based vesting conditions, the fair value is established based on the market price on the date of the grant. For grants of restricted stock units subject to market-based vesting conditions, the fair value is established using the Monte Carlo simulation lattice model. The determination of the fair value of share-based awards is affected by the Company’s stock price and a number of assumptions, including volatility, performance period, risk-free interest rate and expected dividends. The Company accounts for forfeitures as they occur. The grant date fair value of each restricted stock unit is amortized over the requisite service period.
Advertising and Marketing Advertising and Marketing Advertising and marketing expenses primarily consist of advertising and payroll and related expenses for personnel engaged in marketing, business development and selling activities. Advertising and marketing costs are expensed in the period that the advertising first takes place.
Leases
Leases

The Company has operating and finance lease agreements for its fulfillment and customer service centers, corporate offices, and certain equipment. The Company determines if an arrangement contains a lease at inception based on the ability to control a physically distinct asset. Operating and finance lease right-of-use assets are recorded in the consolidated balance sheets based on the initial measurement of the lease liability as adjusted to include prepaid rent and initial direct costs less any lease incentives received. Lease liabilities are measured at the commencement date based on the present value of the lease payments over the lease term. Lease payments are generally fixed but may include provisions for future rent increases based on a market index. The Company separately accounts for lease and non-lease components within lease agreements; the non-lease components primarily relate to common area maintenance for real estate leases. The Company uses its incremental borrowing rate to present value the lease liability as key inputs to determine the interest rate implicit in the lease are not shared by lessors.

Operating lease expense is recorded on a straight-line basis over the lease term. Right-of-use assets and lease liabilities for short-term leases are not recognized in the consolidated balance sheets. Payments for short-term leases are recognized in the consolidated statements of operations on a straight-line basis over the lease term.
Income and Other Taxes
Income and Other Taxes

Income taxes are accounted for under the asset and liability method, under which deferred tax assets and liabilities are recognized for the future tax consequences of events that have been recognized in the Company’s financial statements or tax returns. The Company’s calculation relies on several factors, including pre-tax earnings and losses, differences between tax laws and accounting rules, statutory tax rates, uncertain tax positions, and valuation allowances. Valuation allowances are established when, in the Company’s judgment, it is more likely than not that its deferred tax assets will not be realized based on all available evidence. Management considers all available evidence, both positive and negative, including historical levels of income, expectations and risks associated with estimates of future taxable income and ongoing tax planning strategies in assessing the need for a valuation allowance.
Chewy determines whether it is more likely than not that a tax position will be sustained upon examination. If it is not more likely than not that a position will be sustained, no amount of benefit attributable to the position is recognized. The tax benefit of any tax position that meets the more likely than not recognition threshold is calculated as the largest amount that is more than 50% likely of being realized upon resolution of the contingency.

The Company collects and remits sales tax in jurisdictions in which it has a physical presence or it believes nexus exists. The Company maintains liabilities for potential exposure in states where taxability is uncertain and the Company did not collect sales tax.
Segments Segments Operating segments are defined as components of an entity for which separate financial information is available and that is regularly reviewed by the Chief Operating Decision Maker (“CODM”) in deciding how to allocate resources to an individual segment and in assessing performance. The Company’s CODM is its Chief Executive Officer. The Company has determined that it operates in one operating segment and one reportable segment, as the CODM reviews financial information presented on a consolidated basis for purposes of making operating decisions, allocating resources, and evaluating financial performance.
Loss Contingencies
Loss Contingencies

Certain conditions may exist which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company’s management assesses such contingent liabilities and such assessments inherently involve an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company, or unasserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.

If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability is estimable, the liability would be accrued in the Company’s consolidated financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, the nature of the contingent liability, together with an estimate of the range of possible loss, if determinable and material, would be disclosed.

Loss contingencies considered remote are generally not disclosed. Unasserted claims that are not considered probable of being asserted and those for which an unfavorable outcome is not reasonably possible have not been disclosed.
Fair Value of Financial Instruments
Fair Value of Financial Instruments

Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. To increase the comparability of fair value measures, the following hierarchy prioritizes the inputs to valuation methodologies used to measure fair value:

Level 1-Valuations based on quoted prices (unadjusted) in active markets for identical assets or liabilities.

Level 2-Valuations based on inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.

Level 3-Valuations based on unobservable inputs reflecting the Company’s assumptions, consistent with reasonably available assumptions made by other market participants. These valuations require significant judgment.

The Company’s cash equivalents are carried at cost, which approximates fair value and are classified within Level 1 of the fair value hierarchy because they are valued using quoted market prices. The carrying amounts of the Company’s cash and cash equivalents, accounts receivable, trade accounts payable, and accrued expenses and other current liabilities approximate fair value based on the short-term maturities of these instruments.
Recent Accounting Pronouncements
Recent Accounting Pronouncements

Recently Adopted Accounting Pronouncements

ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes. In December 2019, the FASB issued this Accounting Standards Update (“ASU”) to simplify the accounting for income taxes by eliminating certain exceptions related to the approach for intraperiod tax allocation, the methodology for calculating income taxes in an interim period, and the recognition of deferred tax liabilities for outside basis differences. This ASU also clarifies and simplifies other aspects of the accounting for income taxes. This update became effective at the beginning of the Company’s 2021 fiscal year. The adoption of this standard did not have a material impact on the Company’s consolidated financial statements.
v3.22.1
Basis of Presentation and Significant Accounting Policies (Tables)
12 Months Ended
Jan. 30, 2022
Accounting Policies [Abstract]  
Estimated Useful Lives of Property and Equipment
The estimated useful lives of property and equipment are principally as follows:
Furniture, fixtures and equipment
 5 to 10 years
Computer equipment and software
 3 to 5 years
Leasehold improvements and finance lease assetsShorter of the lease term or estimated useful life
The following is a summary of property and equipment, net (in thousands):
As of
January 30, 2022January 31, 2021
Furniture, fixtures and equipment$132,727 $91,496 
Computer equipment55,164 43,347 
Internal-use software95,302 56,977 
Leasehold improvements153,797 80,641 
Construction in progress85,043 41,914 
522,033 314,375 
Less: accumulated depreciation and amortization154,867 104,358 
Property and equipment, net$367,166 $210,017 
Schedule of Accrued Expenses and Other Current Liabilities
The following table presents the components of accrued expenses and other current liabilities (in thousands):

As of
January 30, 2022January 31, 2021
Outbound fulfillment$389,548 $310,700 
Advertising and marketing86,285 85,835 
Payroll liabilities70,556 72,467 
Accrued expenses and other215,174 133,495 
Total accrued expenses and other current liabilities$761,563 $602,497 
Summary of Cash and Cash Equivalents
The following is a summary of cash and cash equivalents (in thousands):

As of
January 30,
2022
January 31,
2021
Cash$401,119 $563,345 
Level 1 securities:
Money market funds67,000 — 
U.S. Treasury securities59,995 — 
Commercial paper74,965 — 
Cash and cash equivalents$603,079 $563,345 
v3.22.1
Property and Equipment, net (Tables)
12 Months Ended
Jan. 30, 2022
Property, Plant and Equipment [Abstract]  
Summary of Property and Equipment, Net
The estimated useful lives of property and equipment are principally as follows:
Furniture, fixtures and equipment
 5 to 10 years
Computer equipment and software
 3 to 5 years
Leasehold improvements and finance lease assetsShorter of the lease term or estimated useful life
The following is a summary of property and equipment, net (in thousands):
As of
January 30, 2022January 31, 2021
Furniture, fixtures and equipment$132,727 $91,496 
Computer equipment55,164 43,347 
Internal-use software95,302 56,977 
Leasehold improvements153,797 80,641 
Construction in progress85,043 41,914 
522,033 314,375 
Less: accumulated depreciation and amortization154,867 104,358 
Property and equipment, net$367,166 $210,017 
v3.22.1
Leases (Tables)
12 Months Ended
Jan. 30, 2022
Leases [Abstract]  
Operating Lease-related Assets and Liabilities The table below presents the operating lease-related assets and liabilities recorded on the consolidated balance sheets (in thousands):
As of
LeasesBalance Sheet ClassificationJanuary 30, 2022January 31, 2021
Assets
OperatingOperating lease right-of-use assets$372,693 $297,213 
Total operating lease assets$372,693 $297,213 
Liabilities
Current
OperatingAccrued expenses and other current liabilities$24,225 $19,142 
Non-current
OperatingOperating lease liabilities410,168 328,231 
Total operating lease liabilities$434,393 $347,373 
Maturity of Operating Lease liabilities
The table below presents the maturity of lease liabilities as of January 30, 2022 (in thousands):

Operating Leases
2022$53,031 
202359,464 
202455,773 
202556,228 
202657,105 
Thereafter427,133 
Total lease payments708,734 
Less: interest274,341 
Present value of lease liabilities$434,393 
v3.22.1
Share-Based Compensation (Tables)
12 Months Ended
Jan. 30, 2022
Share-based Payment Arrangement [Abstract]  
Schedule of Service and Performance Based-Awards Activity
The following table summarizes the activity related to the Company’s PRSUs for Fiscal Year 2021 (in thousands, except for weighted average grant date fair value):
Number of PRSUsWeighted Average Grant Date Fair Value
Outstanding as of January 31, 202113,011 $35.95 
Granted32 $80.85 
Vested(4,832)$36.10 
Forfeited(1,638)$35.53 
Unvested and outstanding as of January 30, 20226,573 $36.16 
The following table summarizes the activity related to the Company’s RSUs for Fiscal Year 2021 (in thousands, except for weighted average grant date fair value):
Number of RSUsWeighted Average Grant Date Fair Value
Outstanding as of January 31, 2021713 $48.58 
Granted3,284 $72.05 
Vested(224)$46.45 
Forfeited(566)$70.43 
Unvested and outstanding as of January 30, 20223,207 $68.96 
Fair Value Measurement Valuation Assumptions
The fair value of the PRSUs with share price hurdles was determined on the date of grant using a Monte Carlo model to simulate total stockholder return for the Company and peer companies with the following assumptions:

Performance period5 years
Weighted-average risk-free interest rate1.8%
Weighted-average volatility49.6%
Weighted-average dividend yield—%
Share-based Compensation Expense The Company recognized share-based compensation expense as follows (in thousands):
Fiscal Year
202120202019
PRSUs$27,423 $115,505 $124,761 
RSUs50,349 5,760 — 
PIUs— — 10,165 
Total share-based compensation expense$77,772 $121,265 $134,926 
v3.22.1
Income Taxes (Tables)
12 Months Ended
Jan. 30, 2022
Income Tax Disclosure [Abstract]  
Effective Income Tax Rate Reconciliation
The Company’s effective income tax rate reconciliation is as follows for the periods presented:

Fiscal Year
202120202019
Federal statutory rate21.0 %21.0 %21.0 %
State income taxes, net of federal tax benefit10.9 %20.6 %4.4 %
Change in tax rate(0.2)%1.7 %0.6 %
Share-based compensation73.0 %73.0 %4.0 %
Tax credits36.1 %7.8 %1.3 %
Other(0.1)%0.9 %(3.4)%
Change in valuation allowance(140.7)%(125.0)%(27.9)%
Effective rate— %— %— %
Schedule of Deferred Tax Assets and Liabilities
The temporary differences which comprise the Company’s deferred taxes are as follows for the periods presented (in thousands):
As of
January 30, 2022January 31, 2021
Deferred tax assets:
Operating lease liabilities $110,846 $89,117 
Inventories7,239 3,883 
Share-based compensation29,672 31,372 
Accrued expenses and reserves16,718 22,865 
Other31,919 4,044 
Net operating loss carryforwards181,843 87,881 
Total deferred tax assets378,237 239,162 
Less: valuation allowance217,032 124,012 
Deferred tax assets, net of valuation allowance161,205 115,150 
Deferred tax liabilities:
Operating lease right-of-use assets95,102 76,249 
Depreciation64,545 37,821 
Prepaids1,558 1,080 
Total deferred tax liabilities161,205 115,150 
Net deferred tax assets$— $— 
Summary of Valuation Allowance
The following summarizes the activity related to valuation allowances on deferred tax assets (in thousands):

Fiscal Year
202120202019
Valuation allowance, as of beginning of period$124,012 $242,974 $172,481 
Valuation allowances established93,199 113,286 69,009 
Changes to existing valuation allowances(179)1,528 1,484 
Reduction of valuation allowance as a result of deconsolidation— (233,776)— 
Valuation allowance, as of end of period$217,032 $124,012 $242,974 
Summary of Operating Loss Carryforwards These deferred tax assets expire as follows (in thousands):
2022$36 
202385 
202488 
202517 
202625 
203116 
2033128 
Thereafter14,717 
Indefinite166,731 
Total loss carryforwards$181,843 
Summary of Tax Credit Carryforwards
As of January 30, 2022, the Company had the following tax credit carryforwards (in thousands):

Year of ExpirationResearch and DevelopmentWork OpportunityQuality Jobs Tax CreditTotal
2025$— $— $162 $162 
203862 — — 62 
20391,238 — — 1,238 
204010,870 417 — 11,287 
204115,257 547 — 15,804 
$27,427 $964 $162 $28,553 
v3.22.1
Basis of Presentation and Significant Accounting Policies - Narrative (Details)
12 Months Ended
Jan. 30, 2022
USD ($)
segment
Jan. 31, 2021
USD ($)
Feb. 02, 2020
USD ($)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]      
Accounts receivable $ 123,510,000 $ 100,699,000  
Impairment charges 0 0 $ 0
Fulfillment costs 1,200,000,000 871,000,000 546,200,000
Merchant processing fees $ 181,700,000 $ 146,000,000 $ 101,000,000
Number of operating segments | segment 1    
Number of reportable segments | segment 1    
Products from three largest vendors | Revenue Benchmark | Product Concentration Risk      
New Accounting Pronouncements or Change in Accounting Principle [Line Items]      
Concentration risk percentage 34.00% 33.00% 33.00%
Customer Receivables      
New Accounting Pronouncements or Change in Accounting Principle [Line Items]      
Accounts receivable $ 102,100,000 $ 81,100,000  
Vendor Receivables      
New Accounting Pronouncements or Change in Accounting Principle [Line Items]      
Accounts receivable $ 21,400,000 $ 19,600,000  
v3.22.1
Basis of Presentation and Significant Accounting Policies - Estimated Useful Lives of Property and Equipment (Details)
12 Months Ended
Jan. 30, 2022
Furniture, fixtures and equipment | Minimum  
Property, Plant and Equipment [Line Items]  
Property and equipment, useful life 5 years
Furniture, fixtures and equipment | Maximum  
Property, Plant and Equipment [Line Items]  
Property and equipment, useful life 10 years
Computer equipment and software | Minimum  
Property, Plant and Equipment [Line Items]  
Property and equipment, useful life 3 years
Computer equipment and software | Maximum  
Property, Plant and Equipment [Line Items]  
Property and equipment, useful life 5 years
v3.22.1
Basis of Presentation and Significant Accounting Policies - Schedule of Accrued Expenses and Other Current Liabilities (Details) - USD ($)
$ in Thousands
Jan. 30, 2022
Jan. 31, 2021
Accounting Policies [Abstract]    
Outbound fulfillment $ 389,548 $ 310,700
Advertising and marketing 86,285 85,835
Payroll liabilities 70,556 72,467
Accrued expenses and other 215,174 133,495
Total accrued expenses and other current liabilities $ 761,563 $ 602,497
v3.22.1
Basis of Presentation and Significant Accounting Policies - Summary of Cash and Cash Equivalents (Details) - USD ($)
$ in Thousands
Jan. 30, 2022
Jan. 31, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Cash and cash equivalents, fair value disclosure $ 603,079 $ 563,345
Cash    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Cash and cash equivalents, fair value disclosure 401,119 563,345
Money market funds | Fair Value, Inputs, Level 1    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Cash and cash equivalents, fair value disclosure 67,000 0
U.S. Treasury securities | Fair Value, Inputs, Level 1    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Cash and cash equivalents, fair value disclosure 59,995 0
Commercial paper | Fair Value, Inputs, Level 1    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Cash and cash equivalents, fair value disclosure $ 74,965 $ 0
v3.22.1
Property and Equipment, net - Summary of Property and Equipment, Net (Details) - USD ($)
$ in Thousands
Jan. 30, 2022
Jan. 31, 2021
Property, Plant and Equipment [Line Items]    
Property and equipment, gross $ 522,033 $ 314,375
Less: accumulated depreciation and amortization 154,867 104,358
Property and equipment, net 367,166 210,017
Furniture, fixtures and equipment    
Property, Plant and Equipment [Line Items]    
Property and equipment, gross 132,727 91,496
Computer equipment    
Property, Plant and Equipment [Line Items]    
Property and equipment, gross 55,164 43,347
Internal-use software    
Property, Plant and Equipment [Line Items]    
Property and equipment, gross 95,302 56,977
Leasehold improvements    
Property, Plant and Equipment [Line Items]    
Property and equipment, gross 153,797 80,641
Construction in progress    
Property, Plant and Equipment [Line Items]    
Property and equipment, gross $ 85,043 $ 41,914
v3.22.1
Property and Equipment, net - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Jan. 30, 2022
Jan. 31, 2021
Feb. 02, 2020
Property, Plant and Equipment [Line Items]      
Depreciation expense $ 40.5 $ 28.3 $ 22.0
Internal-use software      
Property, Plant and Equipment [Line Items]      
Accumulated depreciation and amortization 35.1 22.5  
Amortization expense $ 14.2 $ 7.4 $ 8.6
v3.22.1
Commitments and Contingencies (Details) - patent
Oct. 08, 2021
May 14, 2021
Feb. 15, 2021
Loss Contingencies [Line Items]      
Number of patents allegedly infringed 5    
Number of patents allegedly infringed, motion to dismiss   3  
Number of patents found not infringed 1    
Pending litigation      
Loss Contingencies [Line Items]      
Number of patents allegedly infringed     4
v3.22.1
Debt (Details) - Line of Credit - Revolving Credit Facility
Jun. 18, 2019
USD ($)
Jan. 30, 2022
USD ($)
Aug. 27, 2021
USD ($)
Line of Credit Facility [Line Items]      
Debt instrument term 5 years    
Line of credit facility principal     $ 500,000,000
Line of credit facility additional aggregate principal increase limit     $ 300,000,000
Minimum fixed charge coverage ratio 1.0    
Excess availability as percent of maximum borrowing amount 10.00%    
Excess availability maximum borrowing amount $ 45,000,000    
Line of credit facility, current borrowing capacity   $ 462,900,000  
Outstanding borrowings   $ 0  
Minimum      
Line of Credit Facility [Line Items]      
Commitment fee percentage 0.25%    
Base Rate | Minimum      
Line of Credit Facility [Line Items]      
Basis spread on variable rate 0.25%    
Base Rate | Maximum      
Line of Credit Facility [Line Items]      
Basis spread on variable rate 0.75%    
London Interbank Offered Rate (LIBOR) | Minimum      
Line of Credit Facility [Line Items]      
Basis spread on variable rate 1.25%    
London Interbank Offered Rate (LIBOR) | Maximum      
Line of Credit Facility [Line Items]      
Basis spread on variable rate 1.75%    
v3.22.1
Leases - Narrative (Details)
$ in Millions
12 Months Ended
Jan. 30, 2022
USD ($)
renewalOption
Jan. 31, 2021
USD ($)
Lessee, Lease, Description [Line Items]    
Assets acquired in exchange for operating lease liability $ 96.1 $ 119.0
Lease expense 79.5 62.2
Short-term and variable lease cost $ 17.6 $ 12.2
Weighted average remaining lease term 12 years 1 month 6 days 12 years 3 months 18 days
Weighted average discount rate 8.60% 9.80%
Operating lease payments $ 67.8 $ 52.9
Lease not yet commenced minimum lease payments $ 234.6  
Lease not yet commenced term 15 years 4 months 24 days  
Real Estate    
Lessee, Lease, Description [Line Items]    
Number of renewal options | renewalOption 3  
Renewal term 5 years  
Minimum | Real Estate    
Lessee, Lease, Description [Line Items]    
Lease term 5 years  
Minimum | Equipment    
Lessee, Lease, Description [Line Items]    
Lease term 3 years  
Maximum | Real Estate    
Lessee, Lease, Description [Line Items]    
Lease term 15 years  
Maximum | Equipment    
Lessee, Lease, Description [Line Items]    
Lease term 5 years  
v3.22.1
Leases - Schedule of Lease Assets and Liabilities (Details) - USD ($)
$ in Thousands
Jan. 30, 2022
Jan. 31, 2021
Assets    
Operating $ 372,693 $ 297,213
Current    
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List] Accrued expenses and other current liabilities Accrued expenses and other current liabilities
Operating $ 24,225 $ 19,142
Non-current    
Operating 410,168 328,231
Total operating lease liabilities $ 434,393 $ 347,373
v3.22.1
Leases - Schedule of Lease Maturity (Details) - USD ($)
$ in Thousands
Jan. 30, 2022
Jan. 31, 2021
Operating Leases    
2022 $ 53,031  
2023 59,464  
2024 55,773  
2025 56,228  
2026 57,105  
Thereafter 427,133  
Total lease payments 708,734  
Less: interest 274,341  
Present value of lease liabilities $ 434,393 $ 347,373
v3.22.1
Stockholders’ Equity (Deficit) (Details)
$ / shares in Units, $ in Millions
12 Months Ended
Apr. 12, 2021
shares
Sep. 30, 2020
USD ($)
Sep. 21, 2020
$ / shares
shares
May 11, 2020
shares
May 08, 2020
shares
Jan. 06, 2020
shares
Dec. 20, 2019
shares
Jun. 18, 2019
USD ($)
$ / shares
shares
Jun. 17, 2019
shares
Jan. 30, 2022
vote
shares
Jan. 31, 2021
shares
Class of Stock [Line Items]                      
Offering costs | $   $ 0.6           $ 6.2      
Common stock outstanding (in shares)                 100    
Common stock conversion ratio               1      
IPO                      
Class of Stock [Line Items]                      
Sale of stock (in dollars per share) | $ / shares               $ 22.00      
Net proceeds | $               $ 110.3      
Equity Offering                      
Class of Stock [Line Items]                      
Sale of stock (in dollars per share) | $ / shares     $ 54.40                
Net proceeds | $   $ 318.4                  
Over-Allotment Option                      
Class of Stock [Line Items]                      
Sale of stock (in dollars per share) | $ / shares     $ 54.40                
Class A Common Stock                      
Class of Stock [Line Items]                      
Common stock outstanding (in shares)               53,475,000   108,918,032 97,708,518
Conversion of stock (in shares)           3,850,000 6,352,546 47,875,000      
Common stock number of votes per share | vote                   1  
Class A Common Stock | Buddy Chester Sub LLC                      
Class of Stock [Line Items]                      
Conversion of stock (in shares)         17,584,098            
Forward purchase agreement (in shares)       17,584,098              
Class A Common Stock | Argos Intermediate Holdco I Inc.                      
Class of Stock [Line Items]                      
Conversion of stock (in shares) 6,150,000                    
Class A Common Stock | IPO                      
Class of Stock [Line Items]                      
Sale of stock (in shares)               5,600,000      
Class A Common Stock | Equity Offering                      
Class of Stock [Line Items]                      
Sale of stock (in shares)     5,100,000                
Class A Common Stock | Over-Allotment Option                      
Class of Stock [Line Items]                      
Sale of stock (in shares)     765,000                
Class B common stock                      
Class of Stock [Line Items]                      
Common stock outstanding (in shares)               345,125,000   311,188,356 317,338,356
Conversion of stock (in shares)           (3,850,000)     393,000,000    
Conversion of stock, shares converted (in shares)             6,352,546 47,875,000      
Common stock conversion ratio                   1  
Common stock number of votes per share | vote                   10  
Percentage of outstanding stock                   7.50%  
Class B common stock | Buddy Chester Sub LLC                      
Class of Stock [Line Items]                      
Conversion of stock (in shares)         (17,584,098)            
Class B common stock | Argos Intermediate Holdco I Inc.                      
Class of Stock [Line Items]                      
Conversion of stock (in shares) (6,150,000)                    
v3.22.1
Share-Based Compensation - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Jun. 13, 2019
Jan. 30, 2022
Jan. 31, 2021
PRSUs      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Aggregate fair value of awards vested   $ 318.2 $ 784.4
Unrecognized compensation cost   $ 22.7  
Unrecognized compensation cost, recognition period   1 year 1 month 6 days  
Awards vested (in shares)   4,832,000  
Awards canceled (in shares)   1,638,000  
PRSUs | Director      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Awards vested (in shares)   200,000 300,000
RSUs      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Aggregate fair value of awards vested   $ 19.5  
Unrecognized compensation cost   $ 175.7  
Unrecognized compensation cost, recognition period   3 years  
Awards vested (in shares)   224,000  
Awards canceled (in shares)   566,000  
PIUs      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Awards canceled (in shares) 768,785    
Class A Common Stock      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Common stock reserved for future issuance (in shares)   6,400,000  
2019 Omnibus Incentive Plan | Class A Common Stock | Common Stock      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Shares allowed for issuance (in shares) 31,900,000    
v3.22.1
Share-Based Compensation - Schedule of Restricted Stock Unit Activity (Details)
shares in Thousands
12 Months Ended
Jan. 30, 2022
$ / shares
shares
PRSUs  
Number of PRSUs/ RSUs  
Beginning balance (in shares) | shares 13,011
Granted (in shares) | shares 32
Vested (in shares) | shares (4,832)
Forfeited (in shares) | shares (1,638)
Ending balance (in shares) | shares 6,573
Weighted Average Grant Date Fair Value  
Beginning balance (in dollars per share) | $ / shares $ 35.95
Granted (in dollars per share) | $ / shares 80.85
Vested (in dollars per share) | $ / shares 36.10
Forfeited (in dollars per share) | $ / shares 35.53
Ending balance (in dollars per share) | $ / shares $ 36.16
RSUs  
Number of PRSUs/ RSUs  
Beginning balance (in shares) | shares 713
Granted (in shares) | shares 3,284
Vested (in shares) | shares (224)
Forfeited (in shares) | shares (566)
Ending balance (in shares) | shares 3,207
Weighted Average Grant Date Fair Value  
Beginning balance (in dollars per share) | $ / shares $ 48.58
Granted (in dollars per share) | $ / shares 72.05
Vested (in dollars per share) | $ / shares 46.45
Forfeited (in dollars per share) | $ / shares 70.43
Ending balance (in dollars per share) | $ / shares $ 68.96
v3.22.1
Share-Based Compensation - Schedule of Fair Value Assumptions (Details) - PRSUs
12 Months Ended
Jan. 30, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Performance period 5 years
Weighted-average risk-free interest rate 1.80%
Weighted-average volatility 49.60%
Weighted-average dividend yield 0.00%
v3.22.1
Share-Based Compensation - Schedule of Compensation Expense (Details) - USD ($)
$ in Thousands
12 Months Ended
Jan. 30, 2022
Jan. 31, 2021
Feb. 02, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Total share-based compensation expense $ 77,772 $ 121,265 $ 134,926
PRSUs      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Total share-based compensation expense 27,423 115,505 124,761
RSUs      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Total share-based compensation expense 50,349 5,760 0
PIUs      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Total share-based compensation expense $ 0 $ 0 $ 10,165
v3.22.1
Income Taxes - Narrative (Details) - USD ($)
12 Months Ended
Jan. 30, 2022
Jan. 31, 2021
Feb. 02, 2020
Tax Credit Carryforward [Line Items]      
Potential adjustments to additional paid in capital, cumulative effect of valuation allowance release $ 26,800,000    
Current income tax provision 0 $ 0 $ 0
Deferred income tax provision 0 0 0
Increase in valuation allowance 93,000,000    
Increase in valuation allowance relating to current year activity 87,500,000    
Increase in valuation allowance relating to miscellaneous adjustments 5,700,000    
Decrease in valuation allowance relating to changes to state bending rate 200,000    
Deferred tax asset with respect to operating loss carryforwards 181,843,000 87,881,000  
Unrecognized tax benefits 0 0  
Proceeds from tax sharing agreement with related parties 43,714,000 23,212,000 $ 17,300,000
Current receivable from affiliate 2,500,000 21,900,000  
PetSmart      
Tax Credit Carryforward [Line Items]      
Previously utilized by affiliate   890,400,000  
Tax Sharing Agreement      
Tax Credit Carryforward [Line Items]      
Current receivable from affiliate 0 $ 30,500,000  
Proceeds from collection of related party receivable 30,500,000    
Definitive expiration dates      
Tax Credit Carryforward [Line Items]      
Net operating loss carryforwards 312,000,000    
No expiration      
Tax Credit Carryforward [Line Items]      
Net operating loss carryforwards 342,800,000    
Federal      
Tax Credit Carryforward [Line Items]      
Net operating loss carryforwards 726,500,000    
State Tax Authority      
Tax Credit Carryforward [Line Items]      
Net operating loss carryforwards $ 654,800,000    
v3.22.1
Income Taxes - Effective Income Tax Rate Reconciliation (Details)
12 Months Ended
Jan. 30, 2022
Jan. 31, 2021
Feb. 02, 2020
Income Tax Disclosure [Abstract]      
Federal statutory rate 21.00% 21.00% 21.00%
State income taxes, net of federal tax benefit 10.90% 20.60% 4.40%
Change in tax rate (0.20%) 1.70% 0.60%
Share-based compensation 73.00% 73.00% 4.00%
Tax credits 36.10% 7.80% 1.30%
Other (0.10%) 0.90% (3.40%)
Change in valuation allowance (140.70%) (125.00%) (27.90%)
Effective rate 0.00% 0.00% 0.00%
v3.22.1
Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Jan. 30, 2022
Jan. 31, 2021
Feb. 02, 2020
Feb. 03, 2019
Deferred tax assets:        
Operating lease liabilities $ 110,846 $ 89,117    
Inventories 7,239 3,883    
Share-based compensation 29,672 31,372    
Accrued expenses and reserves 16,718 22,865    
Other 31,919 4,044    
Net operating loss carryforwards 181,843 87,881    
Total deferred tax assets 378,237 239,162    
Less: valuation allowance 217,032 124,012 $ 242,974 $ 172,481
Deferred tax assets, net of valuation allowance 161,205 115,150    
Deferred tax liabilities:        
Operating lease right-of-use assets 95,102 76,249    
Depreciation 64,545 37,821    
Prepaids 1,558 1,080    
Total deferred tax liabilities 161,205 115,150    
Net deferred tax assets $ 0 $ 0    
v3.22.1
Income Taxes - Valuation Allowance Rollforward (Details) - USD ($)
$ in Thousands
12 Months Ended
Jan. 30, 2022
Jan. 31, 2021
Feb. 02, 2020
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]      
Valuation allowance, as of beginning of period $ 124,012 $ 242,974 $ 172,481
Valuation allowances established 93,199 113,286 69,009
Changes to existing valuation allowances (179) 1,528 1,484
Reduction of valuation allowance as a result of deconsolidation 0 (233,776) 0
Valuation allowance, as of end of period $ 217,032 $ 124,012 $ 242,974
v3.22.1
Income Taxes - Operating Loss Carryforwards (Details) - USD ($)
$ in Thousands
Jan. 30, 2022
Jan. 31, 2021
Operating Loss Carryforwards [Line Items]    
Total loss carryforwards, indefinite $ 166,731  
Total loss carryforwards 181,843 $ 87,881
2022    
Operating Loss Carryforwards [Line Items]    
Total loss carryforwards, subject to expiration 36  
2023    
Operating Loss Carryforwards [Line Items]    
Total loss carryforwards, subject to expiration 85  
2024    
Operating Loss Carryforwards [Line Items]    
Total loss carryforwards, subject to expiration 88  
2025    
Operating Loss Carryforwards [Line Items]    
Total loss carryforwards, subject to expiration 17  
2026    
Operating Loss Carryforwards [Line Items]    
Total loss carryforwards, subject to expiration 25  
2031    
Operating Loss Carryforwards [Line Items]    
Total loss carryforwards, subject to expiration 16  
2033    
Operating Loss Carryforwards [Line Items]    
Total loss carryforwards, subject to expiration 128  
Thereafter    
Operating Loss Carryforwards [Line Items]    
Total loss carryforwards, subject to expiration $ 14,717  
v3.22.1
Income Taxes - Tax Credit Carryforwards (Details)
$ in Thousands
Jan. 30, 2022
USD ($)
Tax Credit Carryforward [Line Items]  
Tax credit carryforward $ 28,553
Research and Development  
Tax Credit Carryforward [Line Items]  
Tax credit carryforward 27,427
Work Opportunity  
Tax Credit Carryforward [Line Items]  
Tax credit carryforward 964
Quality Jobs Tax Credit  
Tax Credit Carryforward [Line Items]  
Tax credit carryforward 162
2025  
Tax Credit Carryforward [Line Items]  
Tax credit carryforward 162
2025 | Research and Development  
Tax Credit Carryforward [Line Items]  
Tax credit carryforward 0
2025 | Work Opportunity  
Tax Credit Carryforward [Line Items]  
Tax credit carryforward 0
2025 | Quality Jobs Tax Credit  
Tax Credit Carryforward [Line Items]  
Tax credit carryforward 162
2038  
Tax Credit Carryforward [Line Items]  
Tax credit carryforward 62
2038 | Research and Development  
Tax Credit Carryforward [Line Items]  
Tax credit carryforward 62
2038 | Work Opportunity  
Tax Credit Carryforward [Line Items]  
Tax credit carryforward 0
2038 | Quality Jobs Tax Credit  
Tax Credit Carryforward [Line Items]  
Tax credit carryforward 0
2039  
Tax Credit Carryforward [Line Items]  
Tax credit carryforward 1,238
2039 | Research and Development  
Tax Credit Carryforward [Line Items]  
Tax credit carryforward 1,238
2039 | Work Opportunity  
Tax Credit Carryforward [Line Items]  
Tax credit carryforward 0
2039 | Quality Jobs Tax Credit  
Tax Credit Carryforward [Line Items]  
Tax credit carryforward 0
2040  
Tax Credit Carryforward [Line Items]  
Tax credit carryforward 11,287
2040 | Research and Development  
Tax Credit Carryforward [Line Items]  
Tax credit carryforward 10,870
2040 | Work Opportunity  
Tax Credit Carryforward [Line Items]  
Tax credit carryforward 417
2040 | Quality Jobs Tax Credit  
Tax Credit Carryforward [Line Items]  
Tax credit carryforward 0
2041  
Tax Credit Carryforward [Line Items]  
Tax credit carryforward 15,804
2041 | Research and Development  
Tax Credit Carryforward [Line Items]  
Tax credit carryforward 15,257
2041 | Work Opportunity  
Tax Credit Carryforward [Line Items]  
Tax credit carryforward 547
2041 | Quality Jobs Tax Credit  
Tax Credit Carryforward [Line Items]  
Tax credit carryforward $ 0
v3.22.1
Net Loss per Share (Details) - shares
12 Months Ended
Jan. 06, 2020
Jun. 17, 2019
Jan. 30, 2022
Jan. 31, 2021
Feb. 02, 2020
Jun. 18, 2019
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]            
Common stock outstanding (in shares)   100        
Securities excluded from computation of diluted loss per share (in shares)     9,800,000 13,700,000 21,300,000  
Class B common stock            
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]            
Common stock outstanding (in shares)     311,188,356 317,338,356   345,125,000
Conversion of stock (in shares) (3,850,000) 393,000,000        
v3.22.1
Certain Relationships and Related Party Transactions (Details)
$ in Millions
12 Months Ended
Jan. 30, 2022
USD ($)
guarantee
Jan. 31, 2021
USD ($)
Feb. 02, 2020
USD ($)
Related Party Transaction [Line Items]      
Current receivable from affiliate $ 2.5 $ 21.9  
PetSmart      
Related Party Transaction [Line Items]      
Number of guarantees held | guarantee 1    
Intercompany Loan      
Related Party Transaction [Line Items]      
Termination of intercompany loan     $ 79.5
Affiliated Entity      
Related Party Transaction [Line Items]      
Net sales from management fee $ 25.5 40.1 41.1
Affiliated Entity | Management Fee      
Related Party Transaction [Line Items]      
Related party expense   $ 1.3 $ 1.3