INVENTORIES	12 Months Ended
Jan. 31, 2023
INVENTORIES [Abstract]
INVENTORIES	NOTE 4 — INVENTORIES Wholesale inventories, which comprise a significant portion of the Company’s inventory, are stated at the lower of cost (determined by the first-in, first-out method) or net realizable value. Retail and Vilebrequin inventories are stated at the lower of cost (determined by the weighted average method) or net realizable value. Substantially all of the Company’s inventories consist of finished goods. The inventory return asset, which consists of the amount of goods that are anticipated to be returned by customers, was $19.2 million and $18.9 million at January 31, 2023 and 2022, respectively. The inventory return asset is recorded within prepaid expenses and other current assets on the consolidated balance sheets as of January 31, 2023 and 2022. Inventory held on consignment by the Company’s customers totaled $6.6 million and $4.5 million at January 31, 2023 and 2022, respectively. Consignment inventory is stored at the facilities of the Company’s customers. The Company reflects this inventory on its consolidated balance sheets.

INVENTORIES

12 Months Ended

Jan. 31, 2023

NOTE 4 — INVENTORIES

Wholesale inventories, which comprise a significant portion of the Company’s inventory, are stated at the lower of cost (determined by the first-in, first-out method) or net realizable value. Retail and Vilebrequin inventories are stated at the lower of cost (determined by the weighted average method) or net realizable value. Substantially all of the Company’s inventories consist of finished goods.

The inventory return asset, which consists of the amount of goods that are anticipated to be returned by customers, was $19.2 million and $18.9 million at January 31, 2023 and 2022, respectively. The inventory return asset is recorded within prepaid expenses and other current assets on the consolidated balance sheets as of January 31, 2023 and 2022.

Inventory held on consignment by the Company’s customers totaled $6.6 million and $4.5 million at January 31, 2023 and 2022, respectively. Consignment inventory is stored at the facilities of the Company’s customers. The Company reflects this inventory on its consolidated balance sheets.