QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
|
TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
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State or Other Jurisdiction of Incorporation or Organization
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I.R.S. Employer Identification No.
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|
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|
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Address of Principal Executive Offices
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Zip Code
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Title of each class
|
Trading Symbol(s)
|
Name of each exchange on which registered
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Large accelerated filer ☐
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Accelerated filer ☐
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|
Smaller reporting company
|
Emerging growth company
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Form 10-Q
Page No.
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|
PART I. FINANCIAL INFORMATION
|
|
Item 1 – Interim Condensed Consolidated Financial Statements (Unaudited)
|
|
4
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5
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6
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7
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8
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9 | |
22 | |
30 |
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30 |
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PART II. OTHER INFORMATION
|
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31 | |
31 | |
31 | |
31 | |
31 | |
32 | |
32 |
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33 |
October 29,
|
January 29,
|
October 30,
|
||||||||||
2022
|
2022
|
2021
|
||||||||||
ASSETS |
Unaudited
|
Unaudited
|
||||||||||
CURRENT ASSETS
|
||||||||||||
Cash and cash equivalents
|
$
|
|
$
|
|
$
|
|
||||||
Restricted cash
|
|
|
|
|||||||||
Accounts receivable
|
|
|
|
|||||||||
Merchandise inventory
|
|
|
|
|||||||||
Prepaid expenses and other current assets
|
|
|
|
|||||||||
Total current assets
|
|
|
|
|||||||||
Restricted cash
|
|
|
|
|||||||||
Fixed assets, net
|
|
|
|
|||||||||
Operating lease right-of-use assets
|
|
|
|
|||||||||
Cash Surrender Value
|
|
|
|
|||||||||
Other assets
|
|
|
|
|||||||||
TOTAL ASSETS
|
$
|
|
$
|
|
$
|
|
||||||
LIABILITIES
|
||||||||||||
CURRENT LIABILITIES
|
||||||||||||
Accounts payable
|
$
|
|
$
|
|
$
|
|
||||||
Short-term borrowings
|
|
|
|
|||||||||
Accrued expenses and other current liabilities
|
|
|
|
|||||||||
Current portion of operating lease liabilities
|
|
|
|
|||||||||
Total current liabilities
|
|
|
|
|||||||||
Operating lease liabilities
|
|
|
|
|||||||||
Long-term debt
|
|
|
|
|||||||||
Other long-term liabilities
|
|
|
|
|||||||||
TOTAL LIABILITIES
|
|
|
|
|||||||||
SHAREHOLDERS’ EQUITY
|
||||||||||||
Preferred stock ($
|
|
|
|
|||||||||
Common stock ($
|
|
|
|
|||||||||
Additional paid-in capital
|
|
|
|
|||||||||
Treasury stock at cost (
|
(
|
)
|
(
|
)
|
(
|
)
|
||||||
Accumulated other comprehensive loss
|
(
|
)
|
(
|
)
|
(
|
)
|
||||||
Accumulated deficit
|
(
|
)
|
(
|
)
|
(
|
)
|
||||||
TOTAL SHAREHOLDERS’ EQUITY
|
|
|
|
|||||||||
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY
|
$
|
|
$
|
|
$
|
|
Thirteen Weeks Ended
|
Thirty-nine Weeks Ended
|
|||||||||||||||
October 29,
|
October 30,
|
October 29,
|
October 30,
|
|||||||||||||
2022 |
2021 | 2022 |
2021 |
|||||||||||||
Net revenue
|
$
|
|
$
|
|
$ | $ | ||||||||||
Cost of sales
|
|
|
||||||||||||||
Gross profit
|
|
|
||||||||||||||
Selling, general and administrative expenses
|
|
|
||||||||||||||
Loss from operations
|
(
|
)
|
(
|
)
|
( |
) | ( |
) | ||||||||
Interest expense
|
|
|
||||||||||||||
Other income |
( |
) | ( |
) | ||||||||||||
Loss before income tax expense
|
(
|
)
|
(
|
)
|
( |
) | ( |
) | ||||||||
Income tax expense
|
|
|
||||||||||||||
Net loss
|
$ |
(
|
)
|
$ |
(
|
)
|
$ |
( |
) | $ |
( |
) | ||||
BASIC AND DILUTED LOSS PER SHARE:
|
||||||||||||||||
Basic and diluted loss per common share
|
$ | ( |
) | $ | ( |
) | $ | ( |
) | $ | ( |
) | ||||
Weighted average number of common shares outstanding – basic and diluted
|
Thirteen Weeks Ended
|
Thirty-nine Weeks Ended |
|||||||||||||||
October 29,
|
October 30,
|
October 29,
|
October 30,
|
|||||||||||||
2022 |
2021 |
2022 |
2021 |
|||||||||||||
Net loss
|
$
|
(
|
)
|
$
|
(
|
)
|
$ | ( |
) | $ | ( |
) | ||||
Amortization of pension gain
|
|
|
||||||||||||||
Comprehensive loss
|
$
|
(
|
)
|
$
|
(
|
)
|
$ | ( |
) | $ | ( |
) |
Thirteen Weeks Ended October 29, 2022 | ||||||||||||||||||||||||||||||||
Number of shares outstanding
|
Accumulated
|
Retained
|
||||||||||||||||||||||||||||||
Additional
|
Treasury
|
Other
|
Earnings
|
|||||||||||||||||||||||||||||
Common
|
Treasury
|
Common
|
Paid-in
|
Stock
|
Comprehensive
|
(Accumulated
|
Shareholders’
|
|||||||||||||||||||||||||
Shares
|
Shares
|
Stock
|
Capital
|
At Cost
|
Loss
|
Deficit)
|
Equity
|
|||||||||||||||||||||||||
Balance as of July 30, 2022
|
|
(
|
)
|
$
|
|
$
|
|
$
|
(
|
)
|
$
|
(
|
)
|
$
|
(
|
)
|
$
|
|
||||||||||||||
Net loss
|
-
|
-
|
|
|
|
|
(
|
)
|
(
|
)
|
||||||||||||||||||||||
Issuance of shares, net of expenses
|
|
|
|
|
|
|
|
|
||||||||||||||||||||||||
Exercise of warrants |
( |
) | ||||||||||||||||||||||||||||||
Common stock issued-Restricted share units
|
|
|
|
|
|
|
|
|
||||||||||||||||||||||||
Amortization of unearned compensation/restricted stock amortization
|
-
|
-
|
|
|
|
|
|
|
||||||||||||||||||||||||
Balance as of October 29, 2022
|
|
|
(
|
)
|
$
|
|
$
|
|
$
|
(
|
)
|
$
|
(
|
)
|
$
|
(
|
)
|
$
|
|
Thirty-Nine Weeks Ended October 29, 2022
|
||||||||||||||||||||||||||||||||
Number of shares outstanding
|
Accumulated
|
Retained
|
||||||||||||||||||||||||||||||
Additional
|
Treasury
|
Other
|
Earnings
|
|||||||||||||||||||||||||||||
Common
|
Treasury
|
Common
|
Paid-in
|
Stock
|
Comprehensive
|
(Accumulated
|
Shareholders’
|
|||||||||||||||||||||||||
Shares
|
Shares
|
Stock
|
Capital
|
At Cost
|
Loss
|
Deficit)
|
Equity
|
|||||||||||||||||||||||||
Balance as of January 29, 2022
|
|
(
|
)
|
$
|
|
$
|
|
$
|
(
|
)
|
$
|
(
|
)
|
$
|
(
|
)
|
$
|
|
||||||||||||||
Net loss
|
-
|
-
|
|
|
|
|
(
|
)
|
(
|
)
|
||||||||||||||||||||||
Issuance of shares, net of expenses
|
|
|
|
(
|
)
|
|
|
|
|
|||||||||||||||||||||||
Issuance of warrants
|
|
|
|
|
|
|
|
|
||||||||||||||||||||||||
Exercise of warrants
|
|
|
|
(
|
)
|
|
|
|
|
|||||||||||||||||||||||
Vested restricted of shares |
||||||||||||||||||||||||||||||||
Common stock issued- Director grants
|
|
|
|
|
|
|
|
|
||||||||||||||||||||||||
Amortization of unearned compensation/restricted stock amortization
|
-
|
-
|
|
|
|
|
|
|
||||||||||||||||||||||||
Balance as of October 29, 2022
|
|
(
|
)
|
$
|
|
$
|
|
$
|
(
|
)
|
$
|
(
|
)
|
$
|
(
|
)
|
$
|
|
Thirteen Weeks Ended October 30,
2021
|
||||||||||||||||||||||||||||||||
Number of shares outstanding
|
Accumulated
|
Retained
|
||||||||||||||||||||||||||||||
Additional
|
Treasury
|
Other
|
Earnings
|
|||||||||||||||||||||||||||||
Common
|
Treasury
|
Common
|
Paid-in
|
Stock
|
Comprehensive
|
(Accumulated
|
Shareholders’
|
|||||||||||||||||||||||||
Shares
|
Shares
|
Stock
|
Capital
|
At Cost
|
Loss
|
Deficit)
|
Equity
|
|||||||||||||||||||||||||
Balance as of July 31, 2021
|
|
(
|
)
|
$
|
|
$
|
|
$
|
(
|
)
|
$
|
(
|
)
|
$
|
(
|
)
|
$
|
|
||||||||||||||
Net loss
|
-
|
-
|
|
|
|
|
(
|
)
|
(
|
)
|
||||||||||||||||||||||
Amortization of unearned compensation/restricted stock amortization
|
-
|
-
|
|
|
|
|
|
|
||||||||||||||||||||||||
Balance as of October 30, 2021
|
|
|
(
|
)
|
$
|
|
$
|
|
$
|
(
|
)
|
$
|
(
|
)
|
$
|
(
|
)
|
$
|
|
Thirty-Nine Weeks Ended October 30, 2021
|
||||||||||||||||||||||||||||||||
Number of shares outstanding
|
Accumulated
|
Retained
|
||||||||||||||||||||||||||||||
Additional
|
Treasury
|
Other
|
Earnings
|
|||||||||||||||||||||||||||||
Common
|
Treasury
|
Common
|
Paid-in
|
Stock
|
Comprehensive
|
(Accumulated
|
Shareholders’
|
|||||||||||||||||||||||||
Shares
|
Shares
|
Stock
|
Capital
|
At Cost
|
Loss
|
Deficit)
|
Equity
|
|||||||||||||||||||||||||
Balance as of January 30, 2021
|
|
(
|
)
|
$
|
|
$
|
|
$
|
(
|
)
|
$
|
(
|
)
|
$
|
(
|
)
|
$
|
|
||||||||||||||
Net loss
|
-
|
-
|
|
|
|
|
(
|
)
|
(
|
)
|
||||||||||||||||||||||
Issuance of warrants
|
|
|
|
(
|
)
|
|
|
|
||||||||||||||||||||||||
Sales of shares, net of expense
|
|
|
|
|
|
|
|
|
||||||||||||||||||||||||
Exercise of stock options
|
|
|
|
|
|
|
|
|||||||||||||||||||||||||
Common stock issued- Director grants
|
|
|
|
|
|
|
|
|
||||||||||||||||||||||||
Amortization of unearned compensation/restricted stock amortization
|
-
|
-
|
|
|
|
|
|
|
||||||||||||||||||||||||
Balance as of October 30, 2021
|
|
|
(
|
)
|
$
|
|
$
|
|
$
|
(
|
)
|
$
|
(
|
)
|
$
|
(
|
)
|
$
|
|
Thirty-nine Weeks Ended |
||||||||
October 29,
|
October 30,
|
|||||||
2022 |
2021 |
|||||||
OPERATING ACTIVITIES:
|
||||||||
Net loss
|
$
|
(
|
)
|
$
|
(
|
)
|
||
Adjustments to reconcile net loss to net cash used in operating activities:
|
||||||||
Depreciation of fixed assets
|
|
|
||||||
Amortization of intangible assets
|
|
|
||||||
Stock-based compensation
|
|
|
||||||
Amortization of ROU asset
|
|
|
||||||
Amortization of warrant interest
|
||||||||
Interest on long term debt
|
||||||||
Change in cash surrender value
|
|
(
|
)
|
|||||
Forgiveness of PPP Loan
|
( |
) | ||||||
Changes in operating assets and liabilities that provide (use) cash:
|
||||||||
Accounts receivable
|
(
|
)
|
|
|||||
Merchandise inventory
|
(
|
)
|
(
|
)
|
||||
Prepaid expenses and other current assets
|
(
|
)
|
(
|
)
|
||||
Other long-term assets
|
|
|
||||||
Accounts payable
|
|
(
|
)
|
|||||
Accrued expenses and other current liabilities
|
(
|
)
|
|
|||||
Other long-term liabilities
|
(
|
)
|
(
|
)
|
||||
Net cash used in operating activities
|
(
|
)
|
(
|
)
|
||||
INVESTING ACTIVITIES:
|
||||||||
Purchases of fixed assets
|
( |
) | ( |
) | ||||
Net cash provided by (used in) investing activities
|
( |
) | ( |
) | ||||
FINANCING ACTIVITIES:
|
||||||||
Proceeds from long term borrowings
|
|
|
||||||
Proceeds from issuance of shares, net of expense
|
||||||||
Proceeds from exercise of stock options
|
||||||||
Payments of PPP loan
|
( |
) | ||||||
Payment of short term borrowings
|
( |
) | ( |
) | ||||
Payments of long term borrowings
|
|
(
|
)
|
|||||
Proceeds from short term borrowings
|
||||||||
Net cash provided by (used in) financing activities
|
|
|
||||||
Net increase (decrease) in cash, cash equivalents, and restricted cash
|
(
|
)
|
(
|
)
|
||||
Cash, cash equivalents, and restricted cash, beginning of period
|
|
|
||||||
Cash, cash equivalents, and restricted cash, end of period
|
$
|
|
$
|
|
||||
Supplemental disclosures and non-cash investing and financing activities: |
||||||||
Interest paid |
$ | $ | ||||||
Warrants issued with debt |
$ | $ |
•
|
We are partner obsessed. Our customers are our partners. Every decision is focused on building mutually beneficial relationships that deliver results.
|
•
|
We are insights driven. We make data actionable. Our curiosity drives us to discover opportunities early and often.
|
•
|
We create simplicity. We challenge the status quo. We take the complicated and simplify it.
|
•
|
We take ownership. We make things happen. We hold ourselves accountable and have a bias for action.
|
•
|
We empower each other. We welcome and learn from diverse experiences. Our empathy ignites innovation and empowers meaningful change.
|
Thirteen Weeks Ended
|
Thirty-nine Weeks Ended
|
|||||||||||||||
|
October 29,
|
October 30,
|
October 29,
|
October 30,
|
||||||||||||
(amounts in thousands)
|
2022 |
2021 |
2022 |
2021 |
||||||||||||
Amortized intangible assets:
|
||||||||||||||||
Technology
|
$
|
|
$
|
|
$
|
|
$
|
|
||||||||
Trade names and trademarks
|
|
|
|
|
||||||||||||
Total amortization expense
|
$
|
|
$
|
|
$
|
|
$
|
|
October 29,
|
January 29,
|
October 30,
|
||||||||||
2022 | 2022 |
2021 |
||||||||||
Cash and cash equivalents
|
$
|
|
$
|
|
$
|
|
||||||
Restricted cash
|
|
|
|
|||||||||
Total cash, cash equivalents and restricted cash
|
$
|
|
$
|
|
$
|
|
Employee Stock Award Plans
|
||||||||||||||||||||
Number of
Shares
Subject To
Option
|
Weighted
Average
Exercise
Price
|
Weighted
Average
Remaining
Contractual
Term
|
Other
Share
Awards (1) |
Weighted
Average
Grant Fair
Value
|
||||||||||||||||
Balance January 29, 2022
|
|
$
|
|
|
$ | |||||||||||||||
Granted
|
|
|
|
|||||||||||||||||
Forfeited
|
(
|
)
|
|
|
( |
) | ||||||||||||||
Canceled
|
(
|
)
|
|
-
|
||||||||||||||||
Exercised
|
|
|
-
|
( |
) | |||||||||||||||
Balance October 29, 2022
|
|
$
|
|
|
$ | |||||||||||||||
Exercisable October 29, 2022
|
|
$
|
|
|
$ |
Exercise
|
Number
|
|||
Price
|
Outstanding
|
|||
$
|
|
|
||
$
|
|
|
||
$
|
|
|
||
|
Thirteen Weeks Ended
|
Thirty-nine Weeks Ended
|
|||||||||||||||
(amounts in thousands)
|
October 29,
|
October 30,
|
October 29,
|
October 30,
|
||||||||||||
|
2022 |
2021 |
2022 |
2021 |
||||||||||||
|
$
|
|
$
|
|
$
|
|
$
|
|
||||||||
Net periodic pension cost
|
$
|
|
$
|
|
$
|
|
$
|
|
• |
We are partner obsessed. Our customers are our partners. Every decision is focused on building mutually beneficial relationships that deliver results.
|
• |
We are insights driven. We make data actionable. Our curiosity drives us to discover opportunities early and often.
|
• |
We create simplicity. We challenge the status quo. We take the complicated and simplify it.
|
• |
We take ownership. We make things happen. We hold ourselves accountable and have a bias for action.
|
• |
We empower each other. We welcome and learn from diverse experiences. Our empathy ignites innovation and empowers meaningful change.
|
Thirteen Weeks Ended
|
Change
|
Thirty-Nine Weeks Ended
|
Change
|
|||||||||||||||||||||||||||||
(amounts in thousands)
|
October 29,
2022
|
October 30,
2021
|
$ |
|
%
|
October 29,
2022
|
October 30,
2021
|
$ |
|
%
|
||||||||||||||||||||||
Net Revenue
|
$
|
29,145
|
$
|
32,172
|
$
|
(3,027
|
)
|
-9.4
|
%
|
$
|
94,843
|
$
|
107,680
|
$
|
(12,837
|
)
|
-11.9
|
%
|
||||||||||||||
Gross profit
|
6,575
|
8,004
|
(1,429
|
)
|
-17.9
|
%
|
20,155
|
26,636
|
(6,481
|
)
|
-24.3
|
%
|
||||||||||||||||||||
% to sales
|
22.6
|
%
|
24.9
|
%
|
21.3
|
%
|
24.7
|
%
|
Thirteen weeks ended
|
Thirty-nine weeks ended
|
|||||||||||||||||||||||||||||||||||||||
October 29, 2022
|
October 30, 2021
|
Change
|
October 29, 2022
|
October 30, 2021
|
Change
|
|||||||||||||||||||||||||||||||||||
Amazon US
|
$
|
27,883
|
95.7
|
%
|
$
|
30,423
|
94.6
|
%
|
-8.3
|
%
|
$
|
89,480
|
94.3
|
%
|
$
|
100,581
|
93.4
|
%
|
-11.0
|
%
|
||||||||||||||||||||
Amazon International
|
528
|
1.8
|
%
|
738
|
2.3
|
%
|
-28.5
|
%
|
2,807
|
3.0
|
%
|
4,295
|
4.0
|
%
|
-34.6
|
%
|
||||||||||||||||||||||||
Other Marketplaces
|
350
|
1.2
|
%
|
543
|
1.7
|
%
|
-35.5
|
%
|
1,131
|
1.2
|
%
|
1,428
|
1.3
|
%
|
-20.8
|
%
|
||||||||||||||||||||||||
Subtotal Retail as a Service
|
28,761
|
98.7
|
%
|
31,704
|
98.5
|
%
|
-9.3
|
%
|
93,418
|
98.5
|
%
|
106,304
|
98.7
|
%
|
-12.1
|
%
|
||||||||||||||||||||||||
Subscriptions
|
384
|
1.3
|
%
|
468
|
1.5
|
%
|
-17.9
|
%
|
1,425
|
1.5
|
%
|
1,376
|
1.3
|
%
|
3.6
|
%
|
||||||||||||||||||||||||
Net revenue
|
$
|
29,145
|
100.0
|
%
|
$
|
32,172
|
100.0
|
%
|
-9.4
|
%
|
$
|
94,843
|
100.0
|
%
|
$
|
107,680
|
100.0
|
%
|
-11.9
|
%
|
Thirteen Weeks Ended
|
Change
|
Thirty-nine Weeks
|
Change
|
|||||||||||||||||||||||||||||
(amounts in thousands)
|
October 29,
2022
|
October 30,
2021
|
$ |
|
%
|
October 29,
2022
|
October 30,
2021
|
$ |
|
%
|
||||||||||||||||||||||
Merchandise margin
|
$
|
12,691
|
$
|
14,653
|
$
|
(1,962) |
-13.4 |
% |
$
|
40,858
|
$
|
49,309
|
$
|
(8,451) |
-17.1
|
%
|
||||||||||||||||
% of net revenue
|
43.5
|
%
|
45.5
|
%
|
-2.0
|
%
|
43.1
|
%
|
45.8
|
%
|
-2.7
|
%
|
||||||||||||||||||||
Fulfillment fees
|
(3,888
|
)
|
(4,375
|
)
|
487
|
-11.1 |
% |
(13,110
|
)
|
(16,218
|
)
|
3,108
|
-19.2
|
%
|
||||||||||||||||||
Warehousing and freight
|
(2,228
|
)
|
(2,274
|
)
|
46
|
-2.0
|
%
|
(7,593
|
)
|
(6,455
|
)
|
(1,138) |
17.6
|
%
|
||||||||||||||||||
Gross profit
|
$
|
6,575
|
$
|
8,004
|
$
|
(1,429) |
-17.9 |
% |
$
|
20,155
|
$
|
26,636
|
$
|
(6,481) |
-24.3
|
%
|
||||||||||||||||
% of net revenue
|
22.6
|
%
|
24.9
|
%
|
21.3
|
%
|
24.7
|
%
|
Thirteen Weeks Ended
|
Change
|
Thirty-Nine Weeks Ended
|
Change
|
|||||||||||||||||||||||||||||
(amounts in thousands)
|
October 29,
2022
|
October 30,
2021
|
$ |
|
%
|
October 29,
2022
|
October 30, 2021
|
$ |
|
%
|
||||||||||||||||||||||
Selling expenses
|
$
|
4,206
|
$
|
4,580
|
$
|
(374
|
)
|
-8.2
|
%
|
$
|
13,683
|
$
|
15,571
|
$
|
(1,888
|
)
|
-12.1
|
%
|
||||||||||||||
General and administrative expenses
|
5,049
|
5,438
|
(389
|
)
|
-7.2
|
%
|
16,292
|
15,315
|
977
|
6.4
|
%
|
|||||||||||||||||||||
Total SG&A expenses
|
$
|
9,255
|
$
|
10,018
|
$
|
(763
|
)
|
-7.6
|
%
|
$
|
29,975
|
$
|
30,886
|
$
|
(911
|
)
|
-2.9
|
%
|
||||||||||||||
As a % of total revenue
|
31.8
|
%
|
31.1
|
%
|
31.6
|
%
|
28.7
|
%
|
As of or for the
Thirty-nine Weeks Ended
|
Change | |||||||||||||
(amounts in thousands)
|
October 29,
2022
|
October 30,
2021
|
$ | |||||||||||
Operating Cash Flows
|
$
|
(12,193
|
)
|
$
|
(9,990
|
)
|
$
|
(2,203
|
)
|
|||||
Investing Cash Flows
|
(766
|
)
|
(1,046
|
)
|
280
|
|||||||||
Financing Cash Flows
|
11,666
|
10,125
|
1,541
|
|||||||||||
Capital Expenditures(1)
|
(766
|
)
|
(1,046
|
)
|
280
|
|||||||||
Cash, Cash Equivalents, and Restricted Cash
|
(2)
|
3,528
|
5,644
|
(2,116
|
)
|
|||||||||
Merchandise Inventory (2)
|
37,353
|
30,248
|
7,105
|
|||||||||||
(1)
|
Included in Investing Cash Flows
|
|||||||||||||
(2)
|
Cash and cash equivalents per condensed consolidated balance sheets
|
$
|
769
|
$
|
1,754
|
$
|
(985
|
)
|
||||||
Add: restricted cash
|
2,759
|
3,890
|
(1,131
|
)
|
||||||||||
Cash, cash equivalents, and restricted cash
|
$
|
3,528
|
$
|
5,644
|
$
|
(2,116
|
)
|
(A) |
Exhibits -
|
Exhibit No.
|
Description
|
Chief Executive Officer certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
|
|
Chief Financial Officer certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
|
|
Certification pursuant to 18 U.S.C Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
|
|
101.INS
|
XBRL Instance Document (furnished herewith)
|
101.SCH
|
XBRL Taxonomy Extension Schema (furnished herewith)
|
101.CAL
|
XBRL Taxonomy Extension Calculation Linkbase (furnished herewith)
|
101.DEF
|
XBRL Taxonomy Extension Definition Linkbase (furnished herewith)
|
101.LAB
|
XBRL Taxonomy Extension Label Linkbase (furnished herewith)
|
101.PRE
|
XBRL Taxonomy Extension Presentation Linkbase (furnished herewith)
|
104
|
Cover Page Interactive Data File (formatted as inline XBRL and contained in Exhibit 101).
|
KASPIEN HOLDINGS INC.
|
||
December 13, 2022
|
By: /s/ Brock Kowalchuk
|
|
Brock Kowalchuk
|
||
Principal Executive Officer
|
||
(Principal Executive Officer)
|
December 13, 2022
|
By: /s/ Edwin Sapienza
|
|
Edwin Sapienza
|
||
Chief Financial Officer
|
||
(Principal and Chief Accounting Officer)
|