Income Taxes (Tables)

12 Months Ended

Feb. 02, 2019

Income Tax Disclosure [Abstract]

Income Tax (Benefit) Provision

Income tax (benefit) provision was comprised of the following (in thousands):

	Year Ended
	February 2, 2019			February 3, 2018			January 28, 2017
Current provision (benefit)	$	(103	)	$	2		$	436
Deferred provision (benefit)		—			—			24,614
Income tax provision (benefit)	$	(103	)	$	2		$	25,050
Federal provision (benefit)	$	—		$	(20	)	$	19,202
State provision (benefit)		(146	)		(70	)		5,679
Foreign provision (benefit)		43			92			169
Income tax provision (benefit)	$	(103	)	$	2		$	25,050

Reconciliations of the Statutory Federal Tax Rate to the Company's Effective Income Tax Rates

A reconciliation of the statutory federal tax rate to the Company’s effective income tax rates follows:

	Year Ended
	February 2, 2019			February 3, 2018			January 28, 2017
Statutory federal tax rate		(21.0	)%		(33.7	)%		(35.0	)%
State tax rate, net of federal effect		0.2			0.5			5.4
(Benefit) provision for uncertain income tax    positions, net of federal effect		(1.2	)		(1.3	)		(1.8	)
Change in federal tax rate		—			52.2			—
Other		(0.3	)		(2.6	)		(3.7	)
Valuation allowance		21.6			(15.1	)		360.0
Effective income tax rate		(0.7	)%		0.0	%		324.9	%

Deferred Tax Effects of Temporary Differences Giving Rise to the Company's Net Deferred Tax Assets

The deferred tax effects of temporary differences giving rise to the Company’s net deferred tax assets were as follows (in thousands):

	February 2, 2019			February 3, 2018
Deferred tax assets:
Net operating loss carryforwards	$	14,901		$	13,840
Deferred rent		5,299			5,568
Depreciation and amortization		3,736			1,507
Grow NJ award benefit, net		2,038			2,158
Federal tax credit carryforwards		1,677			1,494
Employee benefits		1,349			1,211
Inventory reserves		1,213			1,873
Other accruals		1,026			1,037
Disallowed interest carryforward		1,020			—
Stock-based compensation		202			565
Other		1,332			1,367
		33,793			30,620
Valuation allowance		(30,639	)		(27,425	)
		3,154			3,195
Deferred tax liabilities:
Prepaid expenses		(483	)		(366	)
		(483	)		(366	)
Net deferred tax assets	$	2,671		$	2,829

Summary of Income Tax Contingencies

A reconciliation of gross unrecognized tax benefits for uncertain tax positions follows (in thousands):

	Year Ended
	February 2, 2019			February 3, 2018			January 28, 2017
Balance at beginning of period	$	380		$	752		$	961
Additions for current period tax positions		—			—			—
Additions for prior period tax positions		—			—			13
Reductions of prior period tax positions		(212	)		(372	)		(222	)
Payments		—			—			—
Balance at end of period	$	168		$	380		$	752