FAIR VALUE (Tables)

12 Months Ended

Jan. 28, 2023

Schedule of the Company's Assets and Liabilities measured at Fair Value

The three levels of the hierarchy and the distribution of the Company’s assets and liabilities that are measured at fair value on a recurring basis, were as follows:


	Assets and Liabilities at Fair Value as of January 28, 2023
(in thousands)	Level 1		Level 2		Level 3		Total
Assets:
Cash equivalents (1)	$	50,364	$	—	$	—	$	50,364
Derivative instruments (2)	—		32		—		32
Rabbi Trust assets (3)	1		51,681		—		51,682
Restricted cash equivalents (1)	1,690		5,174		—		6,864
Total assets	$	52,055	$	56,887	$	—	$	108,942

Liabilities:
Derivative instruments (2)	$	—	$	4,986	$	—	$	4,986
Total liabilities	$	—	$	4,986	$	—	$	4,986


	Assets and Liabilities at Fair Value as of January 29, 2022
(in thousands)	Level 1		Level 2		Level 3		Total
Assets:
Cash equivalents (1)	$	49,309	$	11,643	$	—	$	60,952
Derivative instruments (2)	—		4,973		—		4,973
Rabbi Trust assets (3)	1		62,272		—		62,273
Restricted cash equivalents (1)	5,391		2,326		—		7,717
Total assets	$	54,701	$	81,214	$	—	$	135,915

Fair Value, Assets and Liabilities Measured on Nonrecurring Basis, Valuation Techniques [Table Text Block]

The carrying amount and fair value of the Company’s long-term gross borrowings were as follows:


(in thousands)	January 28, 2023		January 29, 2022
Gross borrowings outstanding, carrying amount	$	299,730	$	307,730
Gross borrowings outstanding, fair value	304,975		327,732