5. Leases

Lease assets and liabilities are reflected in the Company’s consolidated balance sheets as follows (in thousands):

 

Leases

 

Balance sheet
location

 

February 3,
2024

 

 

January 28,
2023

 

Assets

 

 

 

 

 

 

 

 

Operating leases

 

Operating lease right-of-use assets

 

$

1,384,050

 

 

$

1,397,761

 

Finance leases

 

Fixed assets, net(1)

 

 

19,394

 

 

 

24,624

 

Total lease assets

 

 

 

$

1,403,444

 

 

$

1,422,385

 

Liabilities

 

 

 

 

 

 

 

 

Current

 

 

 

 

 

 

 

 

Operating leases

 

Current portion of operating lease liabilities

 

$

310,507

 

 

$

309,766

 

Finance leases

 

Current portion of long-term debt and other
lease liabilities

 

 

15,962

 

 

 

5,794

 

Non-current

 

 

 

 

 

 

 

 

Operating leases

 

Operating lease liabilities, excluding
   current portion

 

 

1,116,615

 

 

 

1,148,155

 

Finance leases

 

Other long-term liabilities

 

 

8,210

 

 

 

23,642

 

Total lease liabilities

 

 

 

$

1,451,294

 

 

$

1,487,357

 

 

(1)
Finance lease right-of-use assets are recorded net of accumulated amortization of $25.9 million and $24.6 million as of February 3, 2024 and January 28, 2023, respectively.

The components of total lease cost are as follows (in thousands):

 

 

 

Fiscal years ended

 

 

 

February 3,
2024

 

 

January 28,
2023

 

 

January 29,
2022

 

Operating lease cost

 

$

429,056

 

 

$

422,792

 

 

$

422,465

 

Finance lease cost:

 

 

 

 

 

 

 

 

 

Amortization of right-of-use lease assets

 

 

5,838

 

 

 

5,660

 

 

 

3,933

 

Interest on lease liabilities

 

 

1,250

 

 

 

1,329

 

 

 

876

 

Variable lease cost

 

 

119,361

 

 

 

110,335

 

 

 

109,723

 

Sublease income

 

 

(2,241

)

 

 

(2,810

)

 

 

(5,091

)

Total lease cost

 

$

553,264

 

 

$

537,306

 

 

$

531,906

 

 

Other information for the Company’s leases is as follows (in thousands):

 

 

 

Fiscal years ended

 

 

 

February 3,
2024

 

 

January 28,
2023

 

 

January 29,
2022

 

Cash paid for amounts included in the measurement
   of lease liabilities:

 

 

 

 

 

 

 

 

 

Operating cash flows from operating leases

 

$

446,981

 

 

$

386,259

 

 

$

418,210

 

Operating cash flows from finance leases

 

$

1,267

 

 

$

1,349

 

 

$

850

 

Financing cash flows from finance leases

 

$

5,925

 

 

$

5,083

 

 

$

3,564

 

Lease assets obtained in exchange for lease liabilities:

 

 

 

 

 

 

 

 

 

Operating leases

 

$

298,672

 

 

$

363,311

 

 

$

308,166

 

Finance leases

 

$

712

 

 

$

4,784

 

 

$

19,841

 

 

 

 

 

February 3,
2024

 

 

January 28,
2023

 

Weighted average remaining lease term:

 

 

 

 

 

 

Operating leases

 

6.0 years

 

 

6.0 years

 

Finance leases

 

2.3 years

 

 

3.2 years

 

Weighted average discount rate:

 

 

 

 

 

 

Operating leases

 

 

8.2

%

 

 

8.4

%

Finance leases

 

 

4.7

%

 

 

4.7

%

 

At February 3, 2024, the maturities of the Company’s operating and finance lease liabilities were as follows (in thousands):

 

Fiscal years

 

Operating
leases

 

 

Finance
leases

 

2024

 

 

413,399

 

 

 

16,903

 

2025

 

 

325,839

 

 

 

3,927

 

2026

 

 

298,076

 

 

 

2,361

 

2027

 

 

225,451

 

 

 

1,206

 

2028

 

 

157,127

 

 

 

538

 

Thereafter

 

 

383,286

 

 

 

1,031

 

Total lease payments

 

$

1,803,178

 

 

$

25,966

 

Less imputed interest

 

 

(376,056

)

 

 

(1,794

)

Present value of lease payments

 

 

1,427,122

 

 

 

24,172

 

Less current portion

 

 

(310,507

)

 

 

(15,962

)

Lease liabilities, excluding current portion

 

$

1,116,615

 

 

$

8,210

 

Historical Timeline

Fiscal YearFiled
2024Apr 3, 2024Showing above
2023Mar 28, 2023
2022Mar 24, 2022

About Leases Disclosures

Lease disclosures under ASC 842 provide a comprehensive view of a company's leased asset portfolio, including the split between operating and finance leases, discount rates used to present-value future payments, and the maturity schedule of lease obligations. This section reveals a significant source of off-balance-sheet commitments that were largely hidden before the current standard.

Key signals: the weighted-average discount rate affects the size of recorded lease liabilities — a higher rate reduces the reported obligation, so compare the chosen rate against the company's incremental borrowing rate. The operating versus finance lease mix affects both EBITDA and operating income presentation. Watch the maturity table for concentration risk: large payment cliffs in specific years may create cash flow pressure. Variable lease payments excluded from the liability measurement represent real obligations that do not appear on the balance sheet. Compare total lease costs against prior-year operating lease expense to assess the true economic burden.