Consolidated Guarantor Data (Tables)

12 Months Ended

Feb. 02, 2013

Consolidated Balance Sheets

Burlington Coat Factory Investments Holdings, Inc. and Subsidiaries

Consolidated Balance Sheets

(All amounts in thousands)

	As of February 2, 2013
	Holdings			BCFW			Guarantors		Eliminations			Consolidated
ASSETS
Current Assets:
Cash and Cash Equivalents	$	—		$	39,658		$	3,678	$	—		$	43,336
Restricted Cash and Cash Equivalents		—			34,800			—		—			34,800
Accounts Receivable		—			24,216			17,518		—			41,734
Merchandise Inventories		—			—			680,190		—			680,190
Deferred Tax Assets		—			1,223			4,910		—			6,133
Prepaid and Other Current Assets		—			35,293			30,759		—			66,052
Prepaid Income Taxes		—			5,268			1,950		—			7,218
Intercompany Receivable		—			—			747,405		(747,405	)		—
Assets Held for Disposal		—			—			191		—			191
Total Current Assets		—			140,458			1,486,601		(747,405	)		879,654
Property and Equipment – Net of Accumulated Depreciation		—			72,283			806,022		—			878,305
Tradenames					238,000			—		—			238,000
Favorable Leases – Net of Accumulated Amortization		—			—			322,081		—			322,081
Goodwill		—			47,064			—		—			47,064
Other Assets		—			24,968			88,010		—			112,978
Investment in Subsidiaries		—			2,219,139			—		(2,219,139	)		—
Total Assets	$	—		$	2,741,912		$	2,702,714	$	(2,966,544	)	$	2,478,082
LIABILITIES AND STOCKHOLDER’S EQUITY
Current Liabilities:
Accounts Payable	$	—		$	500,406		$	—	$	—		$	500,406
Other Current Liabilities		—			119,277			119,588		—			238,865
Intercompany Payable		—			747,405			—		(747,405	)		—
Current Maturities of Long Term Debt		—			—			784		—			784
Total Current Liabilities		—			1,367,088			120,372		(747,405	)		740,055
Long Term Debt		—			1,313,084			22,448		—			1,335,532
Other Liabilities		—			50,955			178,470		—			229,425
Deferred Tax Liability		—			91,054			162,285		—			253,339
Investment in Subsidiaries		80,269			—			—		(80,269	)		—
Commitments and Contingencies
Stockholder’s (Deficit) Equity:
Common Stock		—			—			—		—			—
Capital in Excess of Par Value		479,572			479,572			1,063,182		(1,542,754	)		479,572
Accumulated (Deficit) / Retained Earnings		(559,841	)		(559,841	)		1,155,957		(596,116	)		(559,841	)
Total Stockholder’s (Deficit) Equity		(80,269	)		(80,269	)		2,219,139		(2,138,870	)		(80,269	)
Total Liabilities and Stockholder’s Equity (Deficit)	$	—		$	2,741,912		$	2,702,714	$	(2,966,544	)	$	2,478,082

Burlington Coat Factory Investments Holdings, Inc. and Subsidiaries

Consolidated Balance Sheets

(All amounts in thousands)

	As of January 28, 2012
	Holdings			BCFW			Guarantors		Eliminations			Consolidated
ASSETS
Current Assets:
Cash and Cash Equivalents	$	—		$	11,522		$	24,142	$	—		$	35,664
Restricted Cash and Cash Equivalents		—			34,800			—		—			34,800
Accounts Receivable		—			21,037			19,082		—			40,119
Merchandise Inventories		—			—			682,260		—			682,260
Deferred Tax Assets		—			10,008			13,235		—			23,243
Prepaid and Other Current Assets		—			13,628			26,434		—			40,062
Prepaid Income Taxes		—			18,964			2,355		—			21,319
Intercompany Receivable		—			—			471,255		(471,255	)		—
Assets Held for Disposal		—			—			521		—			521
Total Current Assets		—			109,959			1,239,284		(471,255	)		877,988
Property and Equipment – Net of Accumulated Depreciation		—			80,220			784,995		—			865,215
Tradenames					238,000			—		—			238,000
Favorable Leases – Net of Accumulated Amortization		—			—			359,903		—			359,903
Goodwill		—			47,064			—		—			47,064
Investment in Subsidiaries		—			1,995,796			—		(1,995,796	)		—
Other Assets		—			31,696			81,277		—			112,973
Total Assets	$	—		$	2,502,735		$	2,465,459	$	(2,467,051	)	$	2,501,143
LIABILITIES AND STOCKHOLDER’S EQUITY
Current Liabilities:
Accounts Payable	$	—		$	276,285		$	—	$	—		$	276,285
Other Current Liabilities		—			134,874			86,469		—			221,343
Intercompany Payable		—			471,255			—		(471,255	)		—
Current Maturities of Long Term Debt		—			6,953			706		—			7,659
Total Current Liabilities		—			889,367			87,175		(471,255	)		505,287
Long Term Debt		—			1,582,169			23,295		—			1,605,464
Other Liabilities		—			56,909			167,443		—			224,352
Deferred Tax Liability		—			85,235			191,750		—			276,985
Investment in Subsidiaries		110,945			—			—		(110,945	)		—
Commitments and Contingencies		—			—			—		—			—
Stockholder’s (Deficit) Equity:
Common Stock		—			—			—		—			—
Capital in Excess of Par Value		474,569			474,569			1,063,180		(1,537,749	)		474,569
Accumulated (Deficit)/Retained Earnings		(585,514	)		(585,514	)		932,616		(347,102	)		(585,514	)
Total Stockholder’s (Deficit) Equity		(110,945	)		(110,945	)		1,995,796		(1,884,851	)		(110,945	)
Total Liabilities and Stockholder’s Equity (Deficit)	$	—		$	2,502,735		$	2,465,459	$	(2,467,051	)	$	2,501,143

Consolidated Statements of Operations and Comprehensive (Loss) Income

Burlington Coat Factory Investments Holdings, Inc. and Subsidiaries

Consolidated Statements of Operations and Comprehensive Income (Loss)

(All amounts in thousands)

	For the Year Ended February 2, 2013
	Holdings			BCFW			Guarantors			Eliminations			Consolidated
REVENUES:
Net Sales	$	—		$	—		$	4,131,379		$	—		$	4,131,379
Other Revenue		—			417			33,708			—			34,125
Total Revenue		—			417			4,165,087			—			4,165,504
COSTS AND EXPENSES:
Cost of Sales		—			—			2,530,124			—			2,530,124
Selling and Administrative Expenses		—			190,968			1,125,889			—			1,316,857
Restructuring and Separation Costs		—			2,209			790			—			2,999
Depreciation and Amortization		—			25,817			140,969			—			166,786
Impairment Charges – Long-Lived Assets		—			1,380			10,159			—			11,539
Other Income, Net		—			(3,074	)		(5,041	)		—			(8,115	)
Loss on Extinguishment of Debt		—			2,222			—			—			2,222
Interest Expense		—			111,901			2,026			—			113,927
Loss (Earnings) from Equity Investment		(25,301	)		(223,342	)		—			248,643			—
Total Costs and Expenses		(25,301	)		108,081			3,804,916			248,643			4,136,339
Income (Loss) Before Provision (Benefit) for Income Tax		25,301			(107,664	)		360,171			(248,643	)		29,165
(Benefit) Provision for Income Tax		—			(132,965	)		136,829			—			3,864
Net Income (Loss)	$	25,301		$	25,301		$	223,342		$	(248,643	)	$	25,301
Total Comprehensive Income (Loss)	$	25,301		$	25,301		$	223,342		$	(248,643	)	$	25,301

Burlington Coat Factory Investments Holdings, Inc. and Subsidiaries

Consolidated Statements of Operations and Comprehensive Income (Loss)

(All amounts in thousands)

	For the Year Ended January 28, 2012
	Holdings			BCFW			Guarantors			Eliminations			Consolidated
REVENUES:
Net Sales	$	—		$	—		$	3,854,134		$	—		$	3,854,134
Other Revenue		—			349			33,048			—			33,397
Total Revenue					349			3,887,182			—			3,887,531
COSTS AND EXPENSES:		—
Cost of Sales		—			—			2,363,464			—			2,363,464
Selling and Administrative Expenses		—			180,991			1,034,310			—			1,215,301
Restructuring and Separation Costs		—			4,568			2,870			—			7,438
Depreciation and Amortization		—			23,240			129,830			—			153,070
Impairment Charges – Long-Lived Assets		—			—			1,735			—			1,735
Other Income, Net		—			(5,979	)		(3,963	)		—			(9,942	)
Loss on Extinguishment of Debt		—			36,042			1,722			—			37,764
Interest Expense		—			125,853			3,268			—			129,121
Loss (Earnings) from Equity Investment		6,272			(213,060	)		—			206,788			—
Total Costs and Expenses		6,272			151,655			3,533,236			206,788			3,897,951
(Loss) Income Before (Benefit) Provision for Income Tax		(6,272	)		(151,306	)		353,946			(206,788	)		(10,420	)
(Benefit) Provision for Income Tax		—			(145,034	)		140,886			—			(4,148	)
Net (Loss) Income	$	(6,272	)	$	(6,272	)	$	213,060		$	(206,788	)	$	(6,272	)
Total Comprehensive Income (Loss)	$	(6,272	)	$	(6,272	)	$	213,060		$	(206,788	)	$	(6,272	)

Burlington Coat Factory Investments Holdings, Inc. and Subsidiaries

Consolidated Statements of Operations and Comprehensive Income (Loss)

(All amounts in thousands)

	For the Year Ended January 29, 2011
	Holdings			BCFW			Guarantors			Eliminations			Consolidated
REVENUES:
Net Sales	$	—		$	862		$	3,668,740		$	—		$	3,669,602
Other Revenue		—			477			31,010			—			31,487
Total Revenue					1,339			3,699,750			—			3,701,089
COSTS AND EXPENSES:		—
Cost of Sales		—			825			2,251,521			—			2,252,346
Selling and Administrative Expenses		—			165,450			991,163			—			1,156,613
Restructuring and Separation Costs		—			1,256			944			—			2,200
Depreciation and Amortization		—			18,159			128,600			—			146,759
Impairment Charges – Long-Lived Assets		—			61			2,019			—			2,080
Other Income, Net		—			(6,541	)		(4,805	)		—			(11,346	)
Interest Expense		—			82,302			17,007			—			99,309
(Earnings) Loss from Equity Investment		(30,998	)		(182,798	)		—			213,796			—
Total Costs and Expenses		(30,998	)		78,714			3,386,449			213,796			3,647,961
Income (Loss) Before Provision (Benefit) for Income Tax		30,998			(77,375	)		313,301			(213,796	)		53,128
(Benefit) Provision for Income Tax		—			(108,373	)		130,503			—			22,130
Net Income (Loss)	$	30,998		$	30,998		$	182,798		$	(213,796	)	$	30,998
Total Comprehensive Income (Loss)	$	30,998		$	30,998		$	182,798		$	(213,796	)	$	30,998

Consolidated Statements of Cash Flows

Burlington Coat Factory Investments Holdings, Inc. and Subsidiaries

Consolidated Statements of Cash Flows

(All amounts in thousands)

	For the Year Ended February 2, 2013
	Holdings			BCFW			Guarantors			Eliminations			Consolidated
OPERATING ACTIVITIES
Net Cash Provided by Operations	$	—		$	63,147		$	389,362		$	—		$	452,509
INVESTING ACTIVITIES
Cash Paid for Property and Equipment		—			(32,908	)		(133,813	)		—			(166,721	)
Proceeds from Sale of Property and Equipment and Assets Held for Disposal		—			—			1,435			—			1,435
Lease Acquisition Costs		—			—			(530	)		—			(530	)
Net Cash Used in Investing Activities		—			(32,908	)		(132,908	)		—			(165,816	)
FINANCING ACTIVITIES
Proceeds from Long-Term Debt – ABL Line of Credit		—			459,800			—			—			459,800
Proceeds from Long-Term Debt – Term Loan		—			116,913			—			—			116,913
Principal Payments on Long-Term Debt – ABL Line of Credit		—			(649,800	)		—			—			(649,800	)
Principal Payments on Long-Term Debt		—			—			(768	)		—			(768	)
Principal Payments on Long-Term Debt – Term Loan		—			(205,749	)		—			—			(205,749	)
Debt Issuance Cost		—			(459	)		—			—			(459	)
Proceeds from Stock Option Exercises and Related Tax Benefits		—			2,753			—			—			2,753
Intercompany Borrowings (Payments)		—			276,150			(276,150	)		—			—
Payment of Dividends		(1,711	)		(1,711	)		—			1,711			(1,711	)
Receipt of Dividends		1,711			—			—			(1,711	)		—
Net Cash Used in Financing Activities		—			(2,103	)		(276,918	)		—			(279,021	)
Increase in Cash and Cash Equivalents		—			28,136			(20,464	)		—			7,672
Cash and Cash Equivalents at Beginning of Period		—			11,522			24,142			—			35,664
Cash and Cash Equivalents at End of Period	$	—		$	39,658		$	3,678		$	—		$	43,336

Burlington Coat Factory Investments Holdings, Inc. and Subsidiaries

Consolidated Statements of Cash Flows

(All amounts in thousands)

	For the Year Ended January 28, 2012
	Holdings			BCFW			Guarantors			Eliminations			Consolidated
OPERATING ACTIVITIES
Net Cash Provided by Operations	$	—		$	(49,557	)	$	299,540		$	—		$	249,983
INVESTING ACTIVITIES
Cash Paid for Property and Equipment		—			(43,895	)		(109,478	)		—			(153,373	)
Change in Restricted Cash and Cash Equivalents		—			(6,978	)		2,442			—			(4,536	)
Proceeds from Sale of Property and Equipment and Assets Held for Disposal		—			—			757			—			757
Lease Acquisition Costs		—			—			(557	)		—			(557	)
Other		—			(1,064	)		—			—			(1,064	)
Net Cash Used in Investing Activities		—			(51,937	)		(106,836	)		—			(158,773	)
FINANCING ACTIVITIES
Proceeds from Long-Term Debt – ABL Line of Credit		—			1,073,700			—			—			1,073,700
Proceeds from Long-Term Debt – Notes Payable		—			450,000			—			—			450,000
Proceeds from Long-Term Debt – Term Loan		—			991,623			—			—			991,623
Principal Payments on Long-Term Debt – ABL Line of Credit		—			(1,052,300	)		—			—			(1,052,300	)
Principal Repayments on Long-Term Debt – Senior Discount Notes		—			—			(99,309	)		—			(99,309	)
Principal Repayments on Long-Term Debt – Senior Notes		—			(302,056	)		—			—			(302,056	)
Principal Payments on Long-Term Debt		—			—			(829	)		—			(829	)
Principal Payments on Long-Term Debt – Term Loan		—			(42,500	)		—			—			(42,500	)
Principal Repayments on Previous Term Loan		—			(777,550	)		—			—			(777,550	)
Debt Issuance Cost		—			(30,640	)		—			—			(30,640	)
Stock Option Exercise and Related Tax Benefits		—			2,018			—			—			2,018
Intercompany Borrowings (Payments)		—			91,470			(91,470	)		—			—
Payment of Dividends		(297,917	)		(297,917	)		—			297,917			(297,917	)
Receipt of Dividends		297,917			—			—			(297,917	)		—
Net Cash Used in Financing Activities		—			105,848			(191,608	)		—			(85,760	)
Increase in Cash and Cash Equivalents		—			4,354			1,096			—			5,450
Cash and Cash Equivalents at Beginning of Period		—			7,168			23,046			—			30,214
Cash and Cash Equivalents at End of Period	$	—		$	11,522		$	24,142		$	—		$	35,664

Burlington Coat Factory Investments Holdings, Inc. and Subsidiaries

Consolidated Statements of Cash Flows

(All amounts in thousands)

	For the Year Ended January 29, 2011
	Holdings			BCFW			Guarantors			Eliminations			Consolidated
OPERATING ACTIVITIES
Net Cash Provided by Operations	$	—		$	(63,440	)	$	272,144		$	—		$	208,704
INVESTING ACTIVITIES
Cash Paid for Property and Equipment		—			(37,533	)		(94,598	)		—			(132,131	)
Change in Restricted Cash and Cash Equivalents		—			(27,659	)		—			—			(27,659	)
Proceeds from Sale of Property and Equipment and Assets Held for Disposal		—			—			(38	)		—			(38	)
Lease Acquisition Costs		—			—			(422	)		—			(422	)
Redemption of Investment in Money Market Fund		—			—			240			—			240
Other					48			—			—			48
Net Cash Used in Investing Activities		—			(65,144	)		(94,818	)		—			(159,962	)
FINANCING ACTIVITIES
Proceeds from Long-Term Debt – ABL Line of Credit		—			204,200			—			—			204,200
Principal Payments on Long-Term Debt		—			—			(1,998	)		—			(1,998	)
Principal Payments on Long-Term Debt – Term Loan		—			(87,202	)		—			—			(87,202	)
Principal Payments on Long-Term Debt – ABL Line of Credit		—			(156,800	)		—			—			(156,800	)
Debt Issuance Cost		—			(1,227	)		—			—			(1,227	)
Intercompany Borrowings (Payments)		—			172,856			(172,856	)		—			—
Payment of Dividends		(251	)		(251	)		—			251			(251	)
Receipt of Dividends		251			—			—			(251	)		—
Net Cash Used in Financing Activities		—			131,576			(174,854	)		—			(43,278	)
Increase in Cash and Cash Equivalents		—			2,992			2,472			—			5,464
Cash and Cash Equivalents at Beginning of Period		—			4,176			20,574			—			24,750
Cash and Cash Equivalents at End of Period	$	—		$	7,168		$	23,046		$	—		$	30,214