Document and Entity Information Document - shares	9 Months Ended
Document and Entity Information Document - shares	Nov. 03, 2018	Dec. 04, 2018
Entity Information [Line Items]
Entity Registrant Name	Childrens Place, Inc.
Entity Central Index Key	0001041859
Current Fiscal Year End Date	--02-02
Entity Filer Category	Large Accelerated Filer
Document Type	10-Q
Document Period End Date	Nov. 03, 2018
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding		16,194,252
Entity Current Reporting Status	Yes

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Nov. 03, 2018	Feb. 03, 2018	Oct. 28, 2017
Current assets:
Cash and cash equivalents	$ 92,950	$ 244,519	$ 257,743
Short-term investments	0	15,000	15,000
Accounts receivable	40,111	26,094	32,432
Inventories	376,858	324,435	363,788
Prepaid expenses and other current assets	37,467	46,456	22,690
Total current assets	547,386	656,504	691,653
Long-term assets:
Property and equipment, net	262,380	258,537	266,230
Deferred income taxes	12,722	12,698	51,015
Other assets	14,765	12,489	4,526
Total assets	837,253	940,228	1,013,424
Current liabilities:
Revolving loan	65,000	21,460	56,400
Accounts payable	223,607	210,300	249,562
Income taxes payable	7,598	6,911	6,790
Accrued expenses and other current liabilities	115,583	121,853	116,426
Total current liabilities	411,788	360,524	429,178
Long-term liabilities:
Deferred rent liabilities	46,670	52,425	55,095
Other tax liabilities	3,895	4,030	3,220
Accrued Income Taxes, Noncurrent	19,074	34,598	0
Other long-term liabilities	12,368	14,952	15,465
Total liabilities	493,795	466,529	502,958
STOCKHOLDERS' EQUITY:
Preferred stock, $1.00 par value, 1,000 shares authorized, 0 shares issued and outstanding	0	0	0
Common stock, $0.10 par value, 100,000 shares authorized; 16,303, 17,257 and 17,487 issued; 16,256, 17,211 and 17,443 outstanding	1,630	1,726	1,749
Additional paid-in capital	146,811	258,501	253,724
Treasury stock, at cost (47, 46, and 44 shares)	(2,622)	(2,436)	(2,374)
Deferred compensation	2,622	2,436	2,374
Accumulated other comprehensive income	(15,734)	(12,831)	(17,640)
Retained earnings	210,751	226,303	272,633
Total stockholders' equity	343,458	473,699	510,466
Total liabilities and stockholders' equity	$ 837,253	$ 940,228	$ 1,013,424

CONDENSED CONSOLIDATED BALANCE SHEETS Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	9 Months Ended
	Nov. 03, 2018	Feb. 03, 2018	Oct. 28, 2017
Document Period End Date	Nov. 03, 2018
Common Stock, Par or Stated Value Per Share	$ 0.10	$ 0.10	$ 0.10
Common Stock, Shares Authorized	100,000,000	100,000,000	100,000,000
Common Stock, Shares, Issued	16,303,000	17,257,000	17,487,000
Common Stock, Shares, Outstanding	16,256,000	17,211,000	17,443,000
Preferred Stock, Par or Stated Value Per Share	$ 1.00	$ 1.00	$ 1.00
Preferred Stock, Shares Authorized	1,000	1,000	1,000
Preferred Stock, Shares Issued	0	0	0
Preferred Stock, Shares Outstanding	0	0	0
Treasury Stock, Shares	47,000	46,000	44,000

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Nov. 03, 2018	Oct. 28, 2017	Nov. 03, 2018	Oct. 28, 2017
Revenues	$ 522,495	$ 490,026	$ 1,407,526	$ 1,300,303
Cost of sales	318,129	287,593	888,125	798,874
Gross profit	204,366	202,433	519,401	501,429
Selling, general and administrative expenses	123,207	118,288	365,933	338,642
Depreciation and amortization	17,404	16,789	51,405	48,460
Asset impairment charges	396	3,203	5,632	4,661
Business Exit Costs	(1,246)	4	(1,255)	14
Operating income (loss)	64,605	64,149	97,686	109,652
Interest (expense), net	(944)	(517)	(2,641)	(1,772)
Interest income	113	417	567	1,343
Income (loss) from continuing operations before income taxes	63,774	64,049	95,612	109,223
Provision (benefit) for income taxes	13,861	19,972	6,675	14,627
Net income (loss)	$ 49,913	$ 44,077	$ 88,937	$ 94,596
Basic earnings (loss) per share amounts
Net income (loss) (in dollars per share)	$ 3.04	$ 2.50	$ 5.33	$ 5.36
Basic weighted average common shares outstanding (in shares)	16,394	17,617	16,677	17,645
Diluted earnings (loss) per share amounts
Net income (loss) (in dollars per share)	$ 3.03	$ 2.44	$ 5.24	$ 5.19
Diluted weighted average common shares outstanding (in shares)	16,496	18,090	16,982	18,223
Common Stock, Dividends, Per Share, Cash Paid	$ 0.50	$ 0.40	$ 1.50	$ 1.20

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Nov. 03, 2018	Oct. 28, 2017	Nov. 03, 2018	Oct. 28, 2017
Net income	$ 49,913	$ 44,077	$ 88,937	$ 94,596
Foreign currency translation adjustment	(369)	(4,741)	(3,063)	2,476
Change in fair value of cash flow hedges, net of income taxes	84	191	160	225
Comprehensive income	$ 49,628	$ 39,527	$ 86,034	$ 97,297

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Nov. 03, 2018	Oct. 28, 2017
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$ 88,937	$ 94,596
Reconciliation of income from continuing operations to net cash provided by operating activities:
Depreciation and amortization	51,405	48,460
Stock-based compensation	20,693	22,561
Deferred taxes	(244)	(3,654)
Asset impairment charges	5,632	4,661
Other	631	272
Changes in operating assets and liabilities:
Inventories	(53,891)	(76,556)
Accounts receivable	14,082	977
Prepaid expenses and other assets	(1,322)	(5,991)
Income taxes payable, net of prepayments	(6,399)	(8,051)
Accounts payable and other current liabilities	495	66,129
Deferred rent and other liabilities	(8,377)	(11,505)
Net cash provided by operating activities	83,478	129,945
CASH FLOWS FROM INVESTING ACTIVITIES:
Property and equipment purchases, lease acquisition and software costs	(55,504)	(37,882)
Purchase of short-term investments	0	(15,000)
Proceeds from Sale of Short-term Investments	15,000	49,300
Change in company-owned life insurance policies	(617)	(636)
Net cash used in investing activities	(41,121)	(4,218)
CASH FLOWS FROM FINANCING ACTIVITIES:
Purchase and retirement of common stock, including transaction costs	(213,073)	(85,385)
Payments of Ordinary Dividends, Common Stock	(24,939)	(21,145)
Borrowings under revolving credit facilities	628,096	487,660
Repayments under revolving credit facilities	(584,555)	(446,640)
Net cash provided by (used in) financing activities	(194,471)	(65,510)
Effect of exchange rate changes on cash	545	3,817
Net increase (decrease) in cash and cash equivalents	(151,569)	64,034
Cash and cash equivalents, beginning of period	244,519	193,709
Cash and cash equivalents, end of period	92,950	257,743
OTHER CASH FLOW INFORMATION:
Net cash paid during the year for income taxes	14,585	30,297
Cash paid during the year for interest	(2,277)	(1,567)
Payments for (Proceeds from) Productive Assets	$ 5,660	$ 6,428

BASIS OF PRESENTATION

9 Months Ended

Nov. 03, 2018

Accounting Policies [Abstract]

BASIS OF PRESENTATION

Description of Business

The Children's Place, Inc. and subsidiaries (the “Company”) is the largest pure-play children's specialty apparel retailer in North America. The Company provides apparel, accessories, footwear, and other items for children. The Company designs, contracts to manufacture, sells at retail and wholesale and licenses to sell trend right, high-quality merchandise at value prices, the substantial majority of which is under its proprietary “The Children's Place”, "Place", and "Baby Place" brand names.

Interim Financial Statements

The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) for interim financial information and the rules and regulations of the U.S. Securities and Exchange Commission (the “SEC”). Accordingly, certain information and footnote disclosures normally included in the annual consolidated financial statements prepared in accordance with U.S. GAAP have been condensed or omitted.

In the opinion of management, the accompanying unaudited consolidated financial statements contain all adjustments necessary to present fairly the consolidated financial position of The Children’s Place, Inc. as of November 3, 2018 and October 28, 2017 and the results of its consolidated operations for the thirteen and thirty-nine weeks ended November 3, 2018 and October 28, 2017 and cash flows for the thirty-nine weeks ended November 3, 2018 and October 28, 2017. The consolidated financial position as of February 3, 2018 was derived from audited financial statements. Due to the seasonal nature of the Company’s business, the results of operations for the thirty-nine weeks ended November 3, 2018 and October 28, 2017 are not necessarily indicative of operating results for a full fiscal year. These consolidated financial statements should be read in conjunction with the consolidated financial statements included in the Company’s Annual Report on Form 10-K for the fiscal year ended February 3, 2018.

Terms that are commonly used in the Company’s notes to consolidated financial statements are defined as follows:


•	Third Quarter 2018 — The thirteen weeks ended November 3, 2018


•	Third Quarter 2017 — The thirteen weeks ended October 28, 2017


•	Year-To-Date 2018 — The thirty-nine weeks ended November 3, 2018


•	Year-To-Date 2017 — The thirty-nine weeks ended October 28, 2017


•	FASB — Financial Accounting Standards Board


•	FASB ASC — FASB Accounting Standards Codification, which serves as the source for authoritative U.S. GAAP, except that rules and interpretive releases by the SEC are also sources of authoritative U.S. GAAP for SEC registrants

Consolidation

The consolidated financial statements include the accounts of the Company and its wholly‑owned subsidiaries. Intercompany balances and transactions have been eliminated. FASB ASC 810--Consolidation is considered when determining whether an entity is subject to consolidation.

Fiscal Year

The Company's fiscal year is a 52-week or 53-week period ending on the Saturday on or nearest to January 31.

Use of Estimates

The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and amounts of revenues and expenses reported during the period. Actual results could differ from the assumptions used and estimates made by management, which could have a material impact on the Company's financial position or results of operations. Significant estimates inherent in the preparation of the consolidated financial statements include: reserves for the realizability of inventory; reserves for litigation and other contingencies; useful lives and impairments of long-lived assets; fair value measurements; accounting for income taxes and related uncertain tax positions; insurance reserves; valuation of stock-based compensation awards and related estimated forfeiture rates, among others.

Reclassifications

Certain reclassifications have been made to prior period financial statements to conform to the current period presentation.

Short-term Investments

Short-term investments consist of investments which the Company expects to convert into cash within one year, including time deposits, which have original maturities greater than 90 days. The Company classifies its investments in securities at the time of purchase as held-to-maturity and reevaluates such classifications on a quarterly basis. Held-to-maturity investments consist of securities that the Company has the intent and ability to retain until maturity. These securities are recorded at cost and adjusted for the amortization of premiums and discounts, which approximates fair value. Cash inflows and outflows related to the sale and purchase of investments are classified as investing activities in the Company's consolidated statements of cash flows. All of the Company's short-term investments are U.S. dollar denominated time deposits with banking institutions in Hong Kong that have six month maturity dates from inception.

Revenue Recognition

The Company adopted Accounting Standards Update No. 2014-09 "Revenue from Contracts with Customers” ("Topic 606") as of the beginning of fiscal 2018 using the modified retrospective transition method. Topic 606 requires the use of a five-step model to recognize revenue.

See Note 2 "Revenues" for further details on the Company's adoption of Topic 606.

Inventories

Inventories, which consist primarily of finished goods, are stated at the lower of cost or net realizable value, with cost determined on an average cost basis. The Company capitalizes certain supply chain costs in inventory and these costs are reflected within cost of sales as the inventories are sold. Inventory shrinkage is estimated in interim periods based upon the historical results of physical inventory counts in the context of current year facts and circumstances.

Impairment of Long-Lived Assets

The Company periodically reviews its long-lived assets when events indicate that their carrying value may not be recoverable. Such events include historical trends or projected trend of cash flow losses or a future expectation that the Company will sell or dispose of an asset significantly before the end of its previously estimated useful life. In reviewing for impairment, the Company groups its long-lived assets at the lowest possible level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities.

The Company reviews all stores that have reached comparable sales status, or sooner if circumstances should dictate, on at least an annual basis. The Company believes waiting this period of time allows a store to reach a maturity level where a more comprehensive analysis of financial performance can be performed. For each store that shows indications of operating losses, the Company projects future cash flows over the remaining life of the lease and compares the total undiscounted cash flows to the net book value of the related long-lived assets. If the undiscounted cash flows are less than the related net book value of the long-lived assets, they are written down to their fair market value. The Company primarily determines fair market value to be the discounted future cash flows directly associated with those assets. In evaluating future cash flows, the Company considers external and internal factors. External factors comprise the local environment in which the store resides, including mall traffic, competition and their effect on sales trends. Internal factors include the Company's ability to gauge the fashion taste of its customers, control variable costs such as cost of sales and payroll and, in certain cases, its ability to renegotiate lease costs.

Stock-based Compensation

The Company generally grants time vesting stock awards ("Deferred Awards") and performance-based stock awards ("Performance Awards") to employees at management levels. The Company also grants Deferred Awards to its non-employee directors. Deferred Awards are granted in the form of a defined number of restricted stock units that require each recipient to complete a service period. Deferred Awards generally vest ratably over three years, except for those granted to non-employee directors, which generally vest after one year. Performance Awards are granted in the form of restricted stock units which have performance criteria that must be achieved for the awards to vest (the "Target Shares") in addition to a service period requirement. For Performance Awards issued during fiscal 2015 (the “2015 Performance Awards”), an employee may earn from 0% to 300% of their Target Shares based on the adjusted earnings per share achieved for a cumulative three-fiscal year performance period and our 3-year total shareholder return (“TSR”) relative to that of companies in our peer group. The 2015 Performance Awards cliff vested in fiscal 2018 after completion of the applicable three year performance period at 300%. The 2015 Performance Awards grant date fair value was estimated using a Monte Carlo simulation covering the period from the valuation date through the end of the applicable performance period using our simulated stock price as well as the TSR of companies in our peer group. For Performance Awards issued during fiscal 2016 and 2017 (the “2016 and 2017 Performance Awards”), an employee may earn from 0% to 200% of their Target Shares based on the achievement of cumulative adjusted earnings per share achieved for the three-year performance period, adjusted operating margin expansion achieved for the three-year performance period and adjusted return on invested capital ("adjusted ROIC") achieved as of the end of the performance period. The 2016 and 2017 Performance Awards cliff vest, if earned, after completion of the applicable three-year performance period. The fair value of the 2016 and 2017 Performance Awards granted is based on the closing price of our common stock on the grant date. For Performance Awards issued during fiscal 2018 (the “2018 Performance Awards”), an employee may earn from 0% to 250% of their Target Shares based on cumulative adjusted earnings per share achieved for the three-year performance period, adjusted operating margin expansion achieved for the three-year performance period, adjusted ROIC achieved as of the end of the performance period, and the ranking of our adjusted ROIC relative to that of companies in our peer group as of the end of the performance period. The 2018 Performance Awards cliff vest, if earned, after completion of the three-year performance period. The fair value of the 2018 Performance Awards granted is based on the closing price of our common stock on the grant date.

Stock-based compensation expense is recognized ratably over the related service period reduced for estimated forfeitures of those awards not expected to vest due to employee turnover. Stock-based compensation expense, as it relates to Performance Awards, is also adjusted based on the Company's estimate of adjusted earnings per share and adjusted operating margin expansion, and adjusted return on invested capital as they occur.

Deferred Compensation Plan

The Company has a deferred compensation plan (the “Deferred Compensation Plan”), which is a nonqualified plan, for eligible senior level employees. Under the plan, participants may elect to defer up to 80% of his or her base salary and/or up to 100% of his or her bonus to be earned for the year following the year in which the deferral election is made. The Deferred Compensation Plan also permits members of the Board of Directors to elect to defer payment of all or a portion of their retainer and other fees to be earned for the year following the year in which a deferral election is made. In addition, eligible employees and directors of the Company may also elect to defer payment of any shares of Company stock that is earned with respect to stock-based awards. Directors may elect to have all or a certain portion of their fees earned for their service on the Board invested in shares of the Company’s common stock. Such elections are irrevocable. The Company is not required to contribute to the Deferred Compensation Plan, but at its sole discretion, can make additional contributions on behalf of the participants. Deferred amounts are not subject to forfeiture and are deemed invested among investment funds offered under the Deferred Compensation Plan, as directed by each participant. Payments of deferred amounts (as adjusted for earnings and losses) are payable following separation from service or at a date or dates elected by the participant at the time the deferral is elected. Payments of deferred amounts are generally made in either a lump sum or in annual installments over a period not exceeding 15 years. All deferred amounts are payable in the form in which they were made, except for board fees invested in shares of the Company's common stock, which will be settled in shares of Company common stock. Earlier distributions are not permitted except in the case of an unforeseen hardship.

The Company has established a rabbi trust that serves as an investment to shadow the Deferred Compensation Plan liability. The assets of the rabbi trust are general assets of the Company and, as such, would be subject to the claims of creditors in the event of bankruptcy or insolvency. Investments of the rabbi trust consist of mutual funds and Company common stock. The Deferred Compensation Plan liability, excluding Company common stock, is included within other long-term liabilities and changes in the balance, except those relating to payments, are recognized as compensation expense within selling, general, and administrative expenses. The value of the mutual funds is included in other assets and related earnings and losses are recognized as investment income or loss, which is included within selling, general, and administrative expenses. Company stock deferrals are included within the equity section of the Company’s consolidated balance sheet as treasury stock and as a deferred compensation liability. Deferred stock is recorded at fair market value at the time of deferral and any subsequent changes in fair market value are not recognized.

Fair Value Measurement and Financial Instruments

FASB ASC 820--Fair Value Measurements and Disclosure provides a single definition of fair value, together with a framework for measuring it, and requires additional disclosure about the use of fair value to measure assets and liabilities.

This topic defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date and establishes a three-level hierarchy, which encourages an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The three levels of the hierarchy are defined as follows:


•	Level 1 - inputs to the valuation techniques that are quoted prices in active markets for identical assets or liabilities


•	Level 2 - inputs to the valuation techniques that are other than quoted prices but are observable for the assets or liabilities, either directly or indirectly


•	Level 3 - inputs to the valuation techniques that are unobservable for the assets or liabilities

The Company’s cash and cash equivalents, short-term investments, assets of the Company’s Deferred Compensation Plan, accounts receivable, accounts payable, and revolving loan are all short-term in nature. As such, their carrying amounts approximate fair value and fall within Level 1 of the fair value hierarchy. The Company stock that is included in the Deferred Compensation Plan is not subject to fair value measurement.

The Company's assets and liabilities include foreign exchange forward contracts that are measured at fair value using observable market inputs such as forward rates, the Company's credit risk, and our counterparties’ credit risks. Based on these inputs, the Company's derivative assets and liabilities are classified within Level 2 of the valuation hierarchy.

The Company’s assets measured at fair value on a nonrecurring basis include long-lived assets. The Company reviews the carrying amounts of such assets when events indicate that their carrying amounts may not be recoverable. Any resulting asset impairment would require that the asset be recorded at its fair value. The resulting fair value measurements of the assets are considered to fall within Level 3 of the fair value hierarchy.

Recently Issued Accounting Standards

Adopted in Fiscal 2018

In May 2014, the FASB issued guidance relating to revenue recognition from contracts with customers. This guidance requires entities to recognize revenue in a way that depicts the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. We adopted this guidance in the first quarter of 2018 using the modified retrospective method. This adoption did not have a material impact on the Company’s consolidated financial statements. Refer to Note 2, "Revenues", for additional information.

To Be Adopted After Fiscal 2018

In August 2017, the FASB issued guidance relating to the accounting for hedging activities. This guidance aims to better align an entity’s risk management activities and financial reporting for hedging relationships through changes to both the designation and measurement guidance for qualifying hedging relationships and the presentation of hedge results. The amendments in the guidance expand and refine hedge accounting for both non-financial and financial risk components and align the recognition and presentation of the effects of the hedging instrument and the hedged item in the financial statements. The standard is effective for the Company beginning in its fiscal year 2019, including interim periods within those fiscal years, and early adoption is permitted. The Company does not expect the adoption of this guidance to have a material impact on its consolidated financial statements.

In February 2016, the FASB issued guidance relating to the accounting for leases. This guidance applies a right of use model that requires a lessee to record, for all leases with a lease term of more than 12 months, an asset representing its right to use the underlying asset for the lease term and a liability to make lease payments. The lease term is the noncancellable period of the lease, and includes both periods covered by an option to extend the lease, if the lessee is reasonably certain to exercise that option, and periods covered by an option to terminate the lease, if the lessee is reasonably certain not to exercise that termination option. The standard is effective for the Company beginning in its fiscal year 2019, including interim periods within those fiscal years, and early adoption is permitted. We are executing against our implementation plan and gathering information to assess which of our real estate, personal property, and other arrangements may meet the definition of a lease as contemplated in the guidance.

The Company will adopt this guidance beginning in its fiscal year 2019 using a modified retrospective approach with the cumulative effect of adopting the standard recognized as an adjustment to opening retained earnings. The Company anticipates it will apply an optional package of practical expedients intended to ease transition to the standard by allowing the Company to carryforward its original lease classification conclusions without reassessment. The Company is also evaluating which, if any, of certain other expedients it will elect upon adoption. While we are currently reviewing the potential impact of this standard, we would expect that the adoption of this standard will require us to recognize right-of-use assets and lease liabilities that will be material to our consolidated balance sheet given the extent of our lease portfolio.

REVENUES (Notes)

9 Months Ended

Nov. 03, 2018

Revenues [Abstract]

Revenue from Contract with Customer [Text Block]

2. REVENUES

Adoption of ASC Topic 606, "Revenue from Contracts with Customers"

On February 4, 2018, the Company adopted Topic 606 "Revenue from Contracts with Customers" using the modified retrospective method. Results for reporting periods beginning February 4, 2018 are presented under Topic 606, while prior period amounts are not adjusted and continue to be reported in accordance with the Company's historic accounting under Topic 605 "Revenue Recognition". Upon adoption of this guidance, there was no material impact to the Company's consolidated financial statements.

We recorded a net increase to opening retained earnings, net of taxes, of approximately $0.9 million as of February 4, 2018 due to the cumulative impact of adopting Topic 606. The impact primarily related to the accounting for gift card breakage of approximately $2.3 million, partially offset by our private label credit card program of approximately $1.1 million, net of taxes of $0.3 million:



	February 3, 2018		Adjustments	February 4, 2018
	(As reported)			(As amended)
	(In thousands)
Retained earnings	$	226,303	875	$	227,178

In accordance with the new revenue standard requirements, the disclosure of the impact of adoption on our consolidated balance sheet and income statement were as follows, with the impact primarily related to the accounting for our private label credit card program and gift card breakage:



	For the period ended November 3, 2018
Balance Sheet	As reported		Balances without adoption of Topic 606	Effect of adoption Higher/(Lower)
	(In thousands)
Property and equipment, net	$	262,380	261,666	$	714
Deferred income taxes	$	12,722	13,129	$	(407	)
Other assets	$	14,765	14,384	$	381
Accrued expenses and other current liabilities	$	115,583	114,757	$	826
Other long-term liabilities	$	12,368	13,923	$	(1,555	)
Retained earnings	$	210,751	209,334	$	1,417



	For the 13 weeks ended November 3, 2018					For the 39 weeks ended November 3, 2018
Income Statement	As reported		Amounts without adoption of Topic 606	Effect of adoption Higher/(Lower)		As reported		Amounts without adoption of Topic 606	Effect of adoption Higher/(Lower)
	(In thousands)					(In thousands)
Net sales	$	522,495	517,249	$	5,246	$	1,407,526	1,393,373	$	14,153
Selling, general, and administrative expenses	$	123,207	118,248	$	4,959	$	365,933	352,604	$	13,329
Depreciation and amortization	$	17,404	17,369	$	35	$	51,405	51,298	$	107
Operating income	$	64,605	64,353	$	252	$	97,686	96,969	$	717

Revenue Recognition

Revenues are recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services.

The following table presents our revenues disaggregated by geography:



	Thirteen Weeks Ended				Thirty-nine Weeks Ended
	November 3, 2018		October 28, 2017		November 3, 2018		October 28, 2017
Net sales:	(In thousands)
South	$	167,800	$	154,531	$	481,333	$	431,282
Northeast	136,134		124,616		343,951		321,189
West	74,665		71,492		212,163		195,364
Midwest	70,989		67,524		181,374		170,947
International and other	72,907		71,863		188,705		181,521
Total net sales	$	522,495	$	490,026	$	1,407,526	$	1,300,303

The Company recognizes revenue, including shipping and handling fees billed to customers, upon purchase at the Company's retail stores or when received by the customer if the product was purchased via e-commerce, net of coupon redemptions and anticipated sales returns. The Company deferred approximately $4.3 million and $3.1 million as of November 3, 2018 and October 28, 2017, respectively, based upon estimated time of delivery, at which point control passes to the customer, and is recorded in accrued expenses and other current liabilities. Sales tax collected from customers is excluded from revenue.

For the sale of goods with a right of return, the Company recognizes revenue for the consideration it expects to be entitled to and calculates an allowance for estimated sales returns based upon the Company's sales return experience. Adjustments to the allowance for estimated sales returns in subsequent periods are generally not material based on historical data, thereby reducing the uncertainty inherent in such estimates. The allowance for estimated sales returns, which is recorded in accrued expenses and other current liabilities, was approximately $2.2 million and $2.8 million as of November 3, 2018 and October 28, 2017, respectively.

Our private label credit card is issued to our customers for use exclusively at The Children's Place stores and online at www.childrensplace.com, and credit is extended to such customers by a third-party financial institution on a non-recourse basis to us. The private label credit card includes multiple performance obligations, including marketing and promoting the program on behalf of the bank and the operation of the loyalty rewards program. Included in the agreement with the third-party financial institution was an upfront bonus paid to the Company. The upfront bonus is recognized as revenue and allocated between brand and reward obligations. As the license of the Company’s brand is the predominant item in the performance obligation, the amount allocated to the brand obligation is recognized on a straight-line basis over the initial term. The amount allocated to the reward obligation is recognized on a point-in-time basis as redemptions under the loyalty program occur.

In measuring revenue and determining the consideration the Company is entitled to as part of a contract with a customer, the Company takes into account the related elements of variable consideration, such as additional bonuses, including profit-sharing, over the life of the program. Similar to the upfront bonus, the usage-based royalties and bonuses are recognized as revenue and allocated between the brand and reward obligations. The amount allocated to the brand obligation is recognized on a straight-line basis over the initial term. The amount allocated to the reward obligation is recognized on a point-in-time basis as redemptions under the loyalty program occur. In addition, the annual profit-sharing amount is estimated and recognized quarterly within an annual period when earned. The additional bonuses are amortized over the contract term based on anticipated progress against future targets and level of risk associated with achieving the targets. The Company deferred approximately $0.7 million as of November 3, 2018 in relation to its private label credit card performance obligations.

The Company has a points-based customer loyalty program, in which customers earn points based on purchases and other promotional activities. These points can be redeemed for coupons to discount future purchases. A contract liability is estimated based on the standalone selling price of benefits earned by customers through the program and the related redemption experience under the program. The value of each point earned is recorded as deferred revenue and is included within accrued expenses and other current liabilities. The total contract liability related to this program was $1.7 million and $3.7 million as of November 3, 2018 and October 28, 2017, respectively. The following table provides the reconciliation of the contract liability related to this program:



	Contract Liability
	(In thousands)
Balance at February 3, 2018	$	4,138
Loyalty points earned	17,452
Loyalty points redeemed and expired	(19,905		)
Balance at November 3, 2018	$	1,685

The Company's policy with respect to gift cards is to record revenue as and when the gift cards are redeemed for merchandise. The Company recognizes gift card breakage income in proportion to the pattern of rights exercised by the customer when the Company expects to be entitled to breakage and the Company determines that it does not have a legal obligation to remit the value of the unredeemed gift card to the relevant jurisdiction as unclaimed or abandoned property. With the adoption of Topic 606, gift card breakage is recorded within net sales during Year-To-Date 2018 and within selling, general, and administrative expenses during Year-To-Date 2017 prior to adoption of Topic 606. Prior to their redemption, gift cards are recorded as a liability, included within accrued expenses and other current liabilities. The total contract liability related to gift cards issued was $16.3 million and $16.6 million as of November 3, 2018 and October 28, 2017, respectively. The liability is estimated based on expected breakage that considers historical patterns of redemption. The following table provides the reconciliation of the contract liability related to gift cards:



	Contract Liability
	(In thousands)
Balance at February 3, 2018	$	16,145
Gift cards sold	24,842
Gift cards redeemed	(22,729		)
Gift card breakage	(1,945		)
Balance at November 3, 2018	$	16,313

The Company has an international expansion program through territorial agreements with franchisees. The Company generates revenues from the franchisees from the sale of product and, in certain cases, sales royalties. The Company records net sales and cost of goods sold on the sale of product to franchisees when the franchisee takes ownership of the product. The Company records net sales for royalties when the applicable franchisee sells the product to their customers. Under certain agreements, the Company receives a fee from applicable franchisees for exclusive territorial rights and based on the opening of new stores in such franchisee's licensed territory. The Company records these territorial fees as deferred revenue and amortizes the fee into gross sales over the life of the territorial agreement.



	February 3, 2018		Adjustments	February 4, 2018
	(As reported)			(As amended)
	(In thousands)
Retained earnings	$	226,303	875	$	227,178



	For the period ended November 3, 2018
Balance Sheet	As reported		Balances without adoption of Topic 606	Effect of adoption Higher/(Lower)
	(In thousands)
Property and equipment, net	$	262,380	261,666	$	714
Deferred income taxes	$	12,722	13,129	$	(407	)
Other assets	$	14,765	14,384	$	381
Accrued expenses and other current liabilities	$	115,583	114,757	$	826
Other long-term liabilities	$	12,368	13,923	$	(1,555	)
Retained earnings	$	210,751	209,334	$	1,417



	For the 13 weeks ended November 3, 2018					For the 39 weeks ended November 3, 2018
Income Statement	As reported		Amounts without adoption of Topic 606	Effect of adoption Higher/(Lower)		As reported		Amounts without adoption of Topic 606	Effect of adoption Higher/(Lower)
	(In thousands)					(In thousands)
Net sales	$	522,495	517,249	$	5,246	$	1,407,526	1,393,373	$	14,153
Selling, general, and administrative expenses	$	123,207	118,248	$	4,959	$	365,933	352,604	$	13,329
Depreciation and amortization	$	17,404	17,369	$	35	$	51,405	51,298	$	107
Operating income	$	64,605	64,353	$	252	$	97,686	96,969	$	717

STOCKHOLDERS' EQUITY

9 Months Ended

Nov. 03, 2018

Stockholders' Equity Note [Abstract]

STOCKHOLDERS' EQUITY

STOCKHOLDERS’ EQUITY

Share Repurchase Programs

The Company's Board of Directors has authorized the following share repurchase programs which were active during Year-To-Date 2018 and Year-To-Date 2017: (1) $250 million in December 2015 (the "2015 $250 Million Share Repurchase Program"); (2) $250 million in March 2017 (the "2017 Share Repurchase Program"); and (3) $250 million in March 2018 (the "2018 Share Repurchase Program"). The 2015 $250 Million Share Repurchase Program has been completed. At November 3, 2018, there was approximately $281.3 million in the aggregate remaining on the 2017 and 2018 Share Repurchase Programs. Under these programs, the Company may repurchase shares in the open market at current market prices at the time of purchase or in privately negotiated transactions. The timing and actual number of shares repurchased under a program will depend on a variety of factors including price, corporate and regulatory requirements, and other market and business conditions. The Company may suspend or discontinue a program at any time, and may thereafter reinstitute purchases, all without prior announcement.

As part of its share repurchase programs, the Company entered into an accelerated share repurchase program with Goldman Sachs & Co. LLC in March 2018 under which it repurchased and retired approximately 1.0 million shares for $125.0 million. The accelerated share repurchase program was completed during the second quarter of fiscal 2018.

Pursuant to the Company's practice, including due to restrictions imposed by the Company's insider trading policy during black-out periods, the Company withholds and repurchases shares of vesting stock awards and makes payments to taxing authorities as required by law to satisfy the withholding tax requirements of all equity award recipients. The Company's payment of the withholding taxes in exchange for the surrendered shares constitutes a purchase of its common stock. The Company also acquires shares of its common stock in conjunction with liabilities owed under the Company's Deferred Compensation Plan, which are held in treasury.

The following table summarizes the Company's share repurchases:



	Thirty-nine Weeks Ended
	November 3, 2018			October 28, 2017
	Shares	Value		Shares	Value
	(In thousands)
Shares repurchases related to:
2015 $250 Million Share Repurchase Program ⁽¹⁾	—	$	—	766	$	85,385
2017 Share Repurchase Program ⁽²⁾⁽³⁾	1,666	$	213,113	—	$	—
Shares acquired and held in treasury under Deferred Compensation Plan	1.4	$	186	1.7	$	186


⁽¹⁾	Inclusive of 0.3 million and $32.7 million during Year-To-Date 2017 withheld to cover taxes in conjunction with the vesting of stock awards.


⁽²⁾	Inclusive of 0.3 million shares for approximately $43.2 million during Year-To-Date 2018 withheld to cover taxes in conjunction with the vesting of stock awards. Inclusive of approximately 1.0 million shares for $125.0 million repurchased pursuant to an accelerated repurchase program.


⁽³⁾	Subsequent to November 3, 2018 and through December 4, 2018, the Company repurchased approximately 60 thousand shares for approximately $8.4 million.

In accordance with the FASB ASC 505--Equity, the par value of the shares retired is charged against common stock and the remaining purchase price is allocated between additional paid-in capital and retained earnings. The portion charged against additional paid-in capital is determined using a pro-rata allocation based on total shares outstanding. Related to all shares retired during Year-To-Date 2018 and Year-To-Date 2017, approximately $79.4 million and $74.5 million, respectively, were charged to retained earnings.

Dividends

The Third Quarter 2018 dividend of $0.50 per share was paid on September 17, 2018 to shareholders of record on the close of business on September 5, 2018. During Year-To-Date 2018, $26.0 million was charged to retained earnings, of which $24.9 million related to cash dividends paid and $1.1 million related to dividend share equivalents on unvested Deferred Awards and Performance Awards. During Year-To-Date 2017, $22.4 million was charged to retained earnings, of which $21.1 million related to cash dividends paid and $1.3 million related to dividend share equivalents on unvested Deferred Awards and Performance Awards.

The Company's Board of Directors declared a quarterly cash dividend of $0.50 per share to be paid December 28, 2018 to shareholders of record at the close of business on December 17, 2018. Future declarations of quarterly dividends and the establishment of future record and payment dates are subject to approval by the Company’s Board of Directors based on a number of factors, including business and market conditions, the Company’s future financial performance, and other investment priorities.

STOCK-BASED COMPENSATION

9 Months Ended

Nov. 03, 2018

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

STOCK-BASED COMPENSATION

The following table summarizes the Company’s stock-based compensation expense:



	Thirteen Weeks Ended				Thirty-nine Weeks Ended
	November 3, 2018		October 28, 2017		November 3, 2018		October 28, 2017
	(In thousands)
Deferred Awards	$	2,685	$	2,804	$	10,031	$	8,730
Performance Awards	1,791		5,277		10,662		13,831
Total stock-based compensation expense ⁽¹⁾	$	4,476	$	8,081	$	20,693	$	22,561

____________________________________________

⁽¹⁾

During the Third Quarter 2018 and the Third Quarter 2017, approximately $1.1 million and $1.1 million, respectively, were included within cost of sales. During Year-To-Date 2018 and the Year-To-Date 2017, approximately $3.0 million and $3.1 million, respectively, were included within cost of sales (exclusive of depreciation and amortization). All other stock-based compensation is included in selling, general, and administrative expenses.

The Company recognized a tax benefit related to stock-based compensation expense of approximately $5.5 million and $8.8 million during Year-To-Date 2018 and Year-To-Date 2017, respectively.

Awards Granted During Year-To-Date 2018

The Company granted Deferred Awards and Performance Awards to various executives and Deferred Awards to members of our Board of Directors during Year-To-Date 2018. Awards were also granted in connection with new hires. Generally, the Deferred Awards have a three year vesting period with one third of the award vesting annually. Generally, the Deferred Awards granted to members of the Board of Directors vest after one year. Performance Awards granted during Year-To-Date 2018 have a three-year performance period, and, if earned, vest upon completion of the three-year performance period. Depending on the cumulative adjusted earnings per share achieved for the three-year performance period, adjusted operating margin expansion achieved for the three-year performance period, adjusted return on invested capital achieved as of the end of fiscal 2020, and the ranking of our adjusted ROIC relative to that of companies in our peer group as of the end of the performance period, the percentage of Target Shares earned with respect to the 2018 Performance Awards could range from 0% to 250%.

Changes in the Company’s Unvested Stock Awards during Year-To-Date 2018

Deferred Awards



	Number of Shares		Weighted Average Grant Date Fair Value
	(In thousands)
Unvested Deferred Awards, beginning of period	420		$	82.30
Granted	134		123.98
Vested	(122	)	65.30
Forfeited	(56	)	111.61
Unvested Deferred Awards, end of period	376		$	98.26

Total unrecognized stock-based compensation expense related to unvested Deferred Awards approximated $21.9 million as of November 3, 2018, which will be recognized over a weighted average period of approximately 1.9 years.

Performance Awards



	Number of Shares ⁽¹⁾		Weighted Average Grant Date Fair Value
	(In thousands)
Unvested Performance Awards, beginning of period	544		$	84.11
Granted	87		123.02
Shares earned in excess of target	347		70.09
Vested shares, including shares earned in excess of target	(513	)	70.09
Forfeited	(95	)	115.26
Unvested Performance Awards, end of period	370		$	91.53

____________________________________________


⁽¹⁾	For those awards in which the performance period is complete, the number of unvested shares is based on actual shares that will vest upon completion of the service period.

For those awards in which the performance period is not yet complete, the number of unvested shares in the table above is based on the participants earning their Target Shares at 100%. However, the cumulative expense recognized reflects changes in estimated adjusted earnings per share, adjusted operating margin expansion, and adjusted return on invested capital as they occur. Total unrecognized stock-based compensation expense related to unvested Performance Awards approximated $14.8 million as of November 3, 2018, which will be recognized over a weighted average period of approximately 1.3 years.

NET INCOME (LOSS) PER COMMON SHARE

9 Months Ended

Nov. 03, 2018

Earnings Per Share [Abstract]

NET INCOME (LOSS) PER COMMON SHARE

PER COMMON SHARE

The following table reconciles net income and share amounts utilized to calculate basic and diluted earnings per common share:



	Thirteen Weeks Ended				Thirty-nine Weeks Ended
	November 3, 2018		October 28, 2017		November 3, 2018		October 28, 2017
	(In thousands)
Net income	$	49,913	$	44,077	$	88,937	$	94,596

Basic weighted average common shares	16,394		17,617		16,677		17,645
Dilutive effect of stock awards	102		473		305		578
Diluted weighted average common shares	16,496		18,090		16,982		18,223
Antidilutive stock awards	—		—		—		—

Antidilutive stock awards (Deferred Awards and Performance Awards) represent those awards that are excluded from the earnings per share calculation as a result of their antidilutive effect in the application of the treasury stock method in accordance with FASB ASC 260--Earnings per Share.

PROPERTY AND EQUIPMENT

9 Months Ended

Nov. 03, 2018

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

Property and equipment, net consist of the following:



	November 3, 2018			February 3, 2018			October 28, 2017
	(In thousands)
Property and equipment:
Land and land improvements	$	3,403		$	3,403		$	3,403
Building and improvements	35,548			35,548			35,548
Material handling equipment	50,876			50,102			48,345
Leasehold improvements	304,270			308,465			311,093
Store fixtures and equipment	275,279			262,363			249,108
Capitalized software	238,218			237,786			223,318
Construction in progress	20,029			9,498			30,615
	927,623			907,165			901,430
Accumulated depreciation and amortization	(665,243		)	(648,628		)	(635,200		)
Property and equipment, net	$	262,380		$	258,537		$	266,230

At November 3, 2018, the Company performed impairment testing on 988 stores with a total net book value of approximately $81.6 million. During the Third Quarter 2018, the Company recorded asset impairment charges of $0.4 million primarily for five stores, all of which were fully impaired. During Year-To-Date 2018, the Company recorded asset impairment charges of $1.2 million primarily for nine stores. Additionally, during Year-To-Date 2018, the Company recorded asset impairment charges of $4.4 million related to the write-down of information technology systems. The Company did not incur information technology impairment charges during the Third Quarter 2018.

At October 28, 2017, the Company performed impairment testing on 1,027 stores with a total net book value of approximately $81.7 million. During the Third Quarter 2017, the Company recorded asset impairment charges of $0.4 million for eight stores, all of which were fully impaired. During Year-To-Date 2017, the Company recorded asset impairment charges of $2.3 million for 17 stores, all of which were fully impaired. Additionally, during the Third Quarter 2017, the Company recorded asset impairment charges of $2.4 million related to the write-down of information technology systems.

CREDIT FACILITY

9 Months Ended

Nov. 03, 2018

Debt Disclosure [Abstract]

CREDIT FACILITY

The Company and certain of its domestic subsidiaries maintain a credit agreement (the “Credit Agreement”) with Wells Fargo Bank, National Association (“Wells Fargo”), Bank of America, N.A., HSBC Business Credit (USA) Inc., and JPMorgan Chase Bank, N.A., as lenders (collectively, the “Lenders”) and Wells Fargo, as Administrative Agent, Collateral Agent and Swing Line Lender.

The Credit Agreement, which expires in September 2020, consists of a $250 million asset based revolving credit facility, with a $50 million sublimit for standby and documentary letters of credit and an uncommitted accordion feature that could provide up to $50 million of additional availability. Revolving credit loans outstanding under the Credit Agreement bear interest, at the Company’s option, at:


(i)	the prime rate, plus a margin of 0.50% to 0.75% based on the amount of the Company’s average excess availability under the facility; or


(ii)	the London InterBank Offered Rate, or “LIBOR”, for an interest period of one, two, three, or six months, as selected by the Company, plus a margin of 1.25% to 1.50% based on the amount of the Company’s average excess availability under the facility.

The Company is charged a fee of 0.25% on the unused portion of the commitments. Letter of credit fees range from 0.625% to 0.75% for commercial letters of credit and from 0.75% to 1.00% for standby letters of credit. Letter of credit fees are determined based on the amount of the Company's average excess availability under the facility. The amount available for loans and letters of credit under the Credit Agreement is determined by a borrowing base consisting of certain credit card receivables, certain trade and franchise receivables, certain inventory, and the fair market value of certain real estate, subject to certain reserves.

The outstanding obligations under the Credit Agreement may be accelerated upon the occurrence of certain events, including, among others, non-payment, breach of covenants, the institution of insolvency proceedings, defaults under other material indebtedness and a change of control, subject, in the case of certain defaults, to the expiration of applicable grace periods. The Company is not subject to any early termination fees.

The Credit Agreement contains covenants which include conditions on stock buybacks and the payment of cash dividends or similar payments. Credit extended under the Credit Agreement is secured by a first priority security interest in substantially all of the Company’s U.S. assets excluding intellectual property, software, equipment, and fixtures.

The Company has capitalized an aggregate of approximately $4.3 million in deferred financing costs related to the Credit Agreement. The unamortized balance of deferred financing costs at November 3, 2018 was approximately $0.5 million. Unamortized deferred financing costs are amortized over the remaining term of the Credit Agreement.

The table below presents the components of the Company’s credit facility:



	November 3, 2018			February 3, 2018			October 28, 2017
	(In millions)
Credit facility maximum	$	250.0		$	250.0		$	250.0
Borrowing base	250.0			250.0			250.0

Outstanding borrowings	65.0			21.5			56.4
Letters of credit outstanding—standby	7.0			7.0			7.0
Utilization of credit facility at end of period	72.0			28.5			63.4

Availability ⁽¹⁾	$	178.0		$	221.5		$	186.6

Interest rate at end of period	3.6		%	5.0		%	2.8		%



	Year-To-Date 2018			Fiscal 2017			Year-To-Date 2017
Average end of day loan balance during the period	$	68.7		$	45.8		$	55.2
Highest end of day loan balance during the period	151.6			98.2			98.2
Average interest rate	4.0		%	2.9		%	2.8		%

____________________________________________


⁽¹⁾	The sublimit availability for the letters of credit was $43.0 million at each of November 3, 2018, February 3, 2018, and October 28, 2017, respectively.

LEGAL AND REGULATORY MATTERS	9 Months Ended
LEGAL AND REGULATORY MATTERS	Nov. 03, 2018
LEGAL AND REGULATORY MATTERS [Abstract]
Legal Matters and Contingencies [Text Block]	LEGAL AND REGULATORY MATTERS The Company is a defendant in Rael v. The Children’s Place, Inc., a purported class action, pending in the U.S. District Court, Southern District of California. In the initial complaint filed in February 2016, the plaintiff alleged that the Company falsely advertised discount prices in violation of California’s Unfair Competition Law, False Advertising Law, and Consumer Legal Remedies Act. The plaintiff filed an amended complaint in April 2016, adding allegations of violations of other state consumer protection laws. In August 2016, the plaintiff filed a second amended complaint, adding an additional plaintiff and removing the other state law claims. The plaintiffs’ second amended complaint seeks to represent a class of California purchasers and seeks, among other items, injunctive relief, damages, and attorneys’ fees and costs. The Company engaged in mediation proceedings with the plaintiffs in December 2016 and April 2017. The parties reached an agreement in principle in April 2017, and signed a definitive settlement agreement in November 2017, to settle the matter on a class basis with all individuals in the U.S. who made a qualifying purchase at The Children’s Place from February 11, 2012 through the date of preliminary approval by the court of the settlement. The settlement is subject to court approval and provides for merchandise vouchers for class members who submit valid claims, as well as payment of legal fees and expenses and claims administration expenses. The court has stayed the matter, pending an appellate court ruling in another lawsuit to which the Company is not a party. The settlement, if ultimately approved by the court, will result in the dismissal of all claims through the date of the court’s preliminary approval of the settlement. However, if the settlement is rejected by the court, the parties will likely return to litigation, and in such event, no assurance can be given as to the ultimate outcome of this matter. In connection with the proposed settlement, the Company recorded a reserve for $5.0 million in its consolidated financial statements in the first quarter of 2017. The Company is also involved in various legal proceedings arising in the normal course of business. In the opinion of management, any ultimate liability arising out of these proceedings will not have a material adverse effect on the Company's financial position, results of operations or cash flows.

INCOME TAXES	9 Months Ended
INCOME TAXES	Nov. 03, 2018
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The Company computes income taxes using the liability method. This method requires recognition of deferred tax assets and liabilities, measured by enacted rates, attributable to temporary differences between the financial statement and income tax basis of assets and liabilities. The Company's deferred tax assets and liabilities are comprised largely of differences relating to depreciation, rent expense, inventory, stock-based compensation, and various accruals and reserves. The Company’s effective tax rate for the Third Quarter 2018 was 21.7% compared to 31.2% during the Third Quarter 2017. The effective tax rate was lower during the Third Quarter 2018 primarily as a result of a lower U.S. Federal tax rate in fiscal 2018 due to the Tax Cuts and Jobs Act (the "Tax Act") and a favorable mix of income generated in foreign jurisdictions subject to lower tax rates. The Company’s effective tax rate for Year-To-Date 2018 was 7.0% compared to 13.4% for Year-To-Date 2017. The effective tax rate was lower for the Year-To-Date 2018 primarily due to a lower U.S. Federal tax rate in fiscal 2018 due to the Tax Act and a favorable mix of income generated in foreign jurisdictions subject to lower tax rates, partially offset by a reserve release of $4 million in the First Quarter 2017. Due to the complexities of the Tax Act, the SEC staff issued SAB 118 that allows the Company to record a provisional amount for any income tax effects of the Tax Act in accordance with ASC 740--Income Taxes, to the extent that a reasonable estimate can be made. SAB 118 allows for a measurement period of up to one year after the enactment date of the Tax Act to finalize the recording of the related tax impacts. We have recorded provisional amounts for any items that could be reasonably estimated at this time. This includes the one-time transition tax that we have estimated to be $37.6 million, which is based on our total accumulated post-1986 prescribed foreign earnings and profits ("E&P") estimated to be $388 million, which was previously considered to be indefinitely reinvested. The transition tax is payable over eight years. The first payment was made during the first quarter of fiscal 2018. In addition, pursuant to IRS guidance, the overpayment from the fiscal year 2017 tax return will be applied first toward the transition tax. Within our consolidated balance sheets, the remaining unpaid transition tax of $19.1 million is included in long-term liabilities. Further, the transition tax is based in part on the amount of those earnings held in cash and other specified assets. This amount may change when we finalize the calculation of accumulated post-1986 prescribed foreign E&P and finalize the amounts held in cash or other specified assets. While the Company is no longer permanently reinvested to the extent earnings were subject to the transition tax under the Tax Act, no additional income taxes have been provided on any earnings subsequent to the transition or for any additional outside basis differences inherent in these entities, as these amounts continue to be permanently reinvested in foreign operations. Determining the amount of unrecognized deferred tax liability related to any additional outside basis differences in these entities (i.e., basis differences in excess of that subject to the one-time transition tax) is not practicable. The Company recognizes accrued interest and penalties related to unrecognized tax benefits in provision for income taxes. The total amount of unrecognized tax benefits as of November 3, 2018, February 3, 2018, and October 28, 2017 were $3.9 million, $4.0 million and $3.2 million, respectively, and is included within non-current liabilities. The Company recognized less than $0.1 million in each of the Third Quarter 2018 and the Third Quarter 2017, respectively, of additional interest expense related to its unrecognized tax benefits. During each of Year-To-Date 2018 and Year-To-Date 2017, the Company recognized less than $0.1 million of additional interest expense. The Company recognizes accrued interest and penalties related to unrecognized tax benefits in provision for income taxes. The Company is subject to tax in the United States and foreign jurisdictions, including Canada and Hong Kong. The Company, joined by its domestic subsidiaries, files a consolidated income tax return for federal income tax purposes. The Company, with certain exceptions, is no longer subject to income tax examinations by U.S. federal, state and local, or foreign tax authorities for tax years 2012 and prior. Management believes that an adequate provision has been made for any adjustments that may result from tax examinations; however, the outcome of tax audits cannot be predicted with certainty. If any issues addressed in the Company's tax audits are resolved in a manner not consistent with management's expectations, the Company could be required to adjust its provision for income tax in the period such resolution occurs.

DERIVATIVE INSTRUMENTS (Notes)	9 Months Ended
DERIVATIVE INSTRUMENTS (Notes)	Nov. 03, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments and Hedging Activities Disclosure [Text Block]	DERIVATIVE INSTRUMENTS The Company is exposed to gains and losses resulting from fluctuations in foreign currency exchange rates attributable to inventory purchases denominated in a foreign currency. Specifically, our Canadian subsidiary’s functional currency is the Canadian dollar, but purchases inventory from suppliers in U.S. dollars. In order to mitigate the variability of cash flows associated with certain of these forecasted inventory purchases, we enter into foreign exchange forward contracts. These contracts typically mature within 12 months. We do not use forward contracts to engage in currency speculation and we do not enter into derivative financial instruments for trading purposes. The Company accounts for all of its derivatives and hedging activity under FASB ASC 815--Derivatives and Hedging. Under the Company’s risk management policy and in accordance with guidance under the topic, in order to qualify for hedge accounting treatment, a derivative must be considered highly effective at offsetting changes in either the hedged item’s cash flows or fair value. Additionally, the hedge relationship must be documented to include the risk management objective and strategy, the hedging instrument, the hedged item, the risk exposure, and how hedge effectiveness will be assessed prospectively and retrospectively. The Company formally measures effectiveness of its hedging relationships both at the hedge inception and on an ongoing basis. The Company would discontinue hedge accounting under a foreign exchange forward contract prospectively (i) if management determines that the derivative is no longer highly effective in offsetting changes in the cash flows of a hedged item, (ii) when the derivative expires or is terminated, (iii) if the forecasted transaction being hedged by the derivative is no longer probable of occurring, or (iv) if management determines that designation of the derivative as a hedge instrument is no longer appropriate. All derivative instruments are presented at gross fair value on the consolidated balance sheets within either prepaid expenses and other current assets or accrued expenses and other current liabilities. As of November 3, 2018, the Company had foreign exchange forward contracts with an aggregate notional amount of $24.4 million and the fair value of the derivative instruments was an asset of $2.3 million. As these foreign exchange forward contracts are measured at fair value using observable market inputs such as forward rates, the Company's credit risk and our counterparties’ credit risks, they are classified within Level 2 of the valuation hierarchy. Cash settlements related to these forward contracts are recorded within cash flows from operating activities within the consolidated statements of cash flows. For derivative instruments that are designated and qualify as cash flow hedges, the effective portion of the gain or loss on the derivative is reported as a component of other comprehensive income (“OCI”) and reclassified into earnings within cost of sales (exclusive of depreciation and amortization) in the same period or periods during which the hedged transaction affects earnings. Gains and losses on the derivative representing hedge ineffectiveness are recognized in earnings within selling, general, and administrative expenses, consistent with where the Company records realized and unrealized foreign currency gains and losses on transactions in foreign denominated currencies. There were no losses related to hedge ineffectiveness during Year-To-Date 2018. Assuming November 3, 2018 exchange rates remain constant, $0.7 million of gains, net of tax, related to hedges of these transactions are expected to be reclassified from OCI into earnings over the next 12 months. Changes in fair value associated with derivatives that are not designated and qualified as cash flow hedges are recognized as earnings within selling, general, and administrative expenses. The Company enters into foreign exchange forward contracts with major banks and has risk exposure in the event of nonperformance by either party. However, based on our assessment, the Company believes that obligations under the contracts will be fully satisfied. Accordingly, there was no requirement to post collateral or other security to support the contracts as of November 3, 2018.

SEGMENT INFORMATION

9 Months Ended

Nov. 03, 2018

Segment Reporting [Abstract]

SEGMENT INFORMATION

In accordance with FASB ASC 280---Segment Reporting, the Company reports segment data based on geography: The Children’s Place U.S. and The Children’s Place International. Each segment includes an e-commerce business located at www.childrensplace.com. Included in The Children’s Place U.S. segment are the Company’s U.S. and Puerto Rico-based stores and revenue from the Company's U.S.-based wholesale business. Included in The Children's Place International segment are the Company's Canadian-based stores, revenue from the Company's Canadian wholesale business and revenue from international franchisees. The Company measures its segment profitability based on operating income, defined as income before interest and taxes. Net sales and direct costs are recorded by each segment. Certain inventory procurement functions such as production and design as well as corporate overhead, including executive management, finance, real estate, human resources, legal, and information technology services are managed by The Children’s Place U.S. segment. Expenses related to these functions, including depreciation and amortization, are allocated to The Children’s Place International segment based primarily on net sales. The assets related to these functions are not allocated. The Company periodically reviews these allocations and adjusts them based upon changes in business circumstances. Net sales to external customers are derived from merchandise sales and the Company has no major customers that account for more than 10% of its net sales. As of November 3, 2018, The Children’s Place U.S. owned and operated 862 stores and The Children’s Place International owned and operated 126 stores. As of October 28, 2017, The Children’s Place U.S. owned and operated 898 stores and The Children’s Place International owned and operated 129 stores.

The following tables provide segment level financial information:



	Thirteen Weeks Ended						Thirty-nine Weeks Ended
	November 3, 2018			October 28, 2017			November 3, 2018			October 28, 2017
	(In thousands)
Net sales:
The Children’s Place U.S.	$	461,286		$	427,603		$	1,256,363		$	1,149,741
The Children’s Place International ⁽¹⁾	61,209			62,423			151,163			150,562
Total net sales	$	522,495		$	490,026		$	1,407,526		$	1,300,303
Operating income:
The Children’s Place U.S.	$	52,481		$	51,751		$	79,178		$	89,567
The Children’s Place International	12,124			12,398			18,508			20,085
Total operating income	$	64,605		$	64,149		$	97,686		$	109,652
Operating income as a percent of net sales:
The Children’s Place U.S.	11.4		%	12.1		%	6.3		%	7.8		%
The Children’s Place International	19.8		%	19.9		%	12.2		%	13.3		%
Total operating income as a percent of net sales	12.4		%	13.1		%	6.9		%	8.4		%
Depreciation and amortization:
The Children’s Place U.S.	$	15,432		$	14,921		$	45,836		$	43,155
The Children’s Place International	1,972			1,868			5,569			5,305
Total depreciation and amortization	$	17,404		$	16,789		$	51,405		$	48,460
Capital expenditures:
The Children’s Place U.S.	$	27,077		$	14,415		$	54,299		$	37,291
The Children’s Place International	581			311			1,205			591
Total capital expenditures	$	27,658		$	14,726		$	55,504		$	37,882

____________________________________________


⁽¹⁾	Net sales from The Children's Place International are primarily derived from revenues from Canadian operations.



	November 3, 2018		February 3, 2018		October 28, 2017
Total assets:	(In thousands)
The Children’s Place U.S.	$	756,191	$	750,670	$	825,969
The Children’s Place International	81,062		189,558		187,455
Total assets	$	837,253	$	940,228	$	1,013,424

SUBSEQUENT EVENTS	9 Months Ended
SUBSEQUENT EVENTS	Nov. 03, 2018
Subsequent Events [Abstract]
Subsequent Events [Text Block]	SUBSEQUENT EVENTS Subsequent to November 3, 2018 and through December 4, 2018, the Company repurchased approximately 60 thousand shares for approximately $8.4 million. The Company announced that its Board of Directors has declared a quarterly cash dividend of $0.50 per share to be paid on December 28, 2018 to shareholders of record at the close of business on December 17, 2018.

BASIS OF PRESENTATION (Policies)

9 Months Ended

Nov. 03, 2018

Accounting Policies [Abstract]

Consolidation, Policy [Policy Text Block]

Consolidation

Fiscal Period, Policy [Policy Text Block]

Fiscal Year

The Company's fiscal year is a 52-week or 53-week period ending on the Saturday on or nearest to January 31.

Use of Estimates, Policy [Policy Text Block]

Use of Estimates

Revenue Recognition, Policy [Policy Text Block]

Revenue Recognition

See Note 2 "Revenues" for further details on the Company's adoption of Topic 606.

Inventory, Policy [Policy Text Block]

Inventories

Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]

Impairment of Long-Lived Assets

Stock-based Compensation

Deferred Compensation Plan

Fair Value Measurement and Financial Instruments


•	Level 1 - inputs to the valuation techniques that are quoted prices in active markets for identical assets or liabilities


•	Level 2 - inputs to the valuation techniques that are other than quoted prices but are observable for the assets or liabilities, either directly or indirectly


•	Level 3 - inputs to the valuation techniques that are unobservable for the assets or liabilities

REVENUES (Tables)

9 Months Ended

Nov. 03, 2018

Revenue from Contract with Customer [Text Block]

2. REVENUES

Adoption of ASC Topic 606, "Revenue from Contracts with Customers"



	February 3, 2018		Adjustments	February 4, 2018
	(As reported)			(As amended)
	(In thousands)
Retained earnings	$	226,303	875	$	227,178



	For the period ended November 3, 2018
Balance Sheet	As reported		Balances without adoption of Topic 606	Effect of adoption Higher/(Lower)
	(In thousands)
Property and equipment, net	$	262,380	261,666	$	714
Deferred income taxes	$	12,722	13,129	$	(407	)
Other assets	$	14,765	14,384	$	381
Accrued expenses and other current liabilities	$	115,583	114,757	$	826
Other long-term liabilities	$	12,368	13,923	$	(1,555	)
Retained earnings	$	210,751	209,334	$	1,417



	For the 13 weeks ended November 3, 2018					For the 39 weeks ended November 3, 2018
Income Statement	As reported		Amounts without adoption of Topic 606	Effect of adoption Higher/(Lower)		As reported		Amounts without adoption of Topic 606	Effect of adoption Higher/(Lower)
	(In thousands)					(In thousands)
Net sales	$	522,495	517,249	$	5,246	$	1,407,526	1,393,373	$	14,153
Selling, general, and administrative expenses	$	123,207	118,248	$	4,959	$	365,933	352,604	$	13,329
Depreciation and amortization	$	17,404	17,369	$	35	$	51,405	51,298	$	107
Operating income	$	64,605	64,353	$	252	$	97,686	96,969	$	717

Revenue Recognition

The following table presents our revenues disaggregated by geography:



	Thirteen Weeks Ended				Thirty-nine Weeks Ended
	November 3, 2018		October 28, 2017		November 3, 2018		October 28, 2017
Net sales:	(In thousands)
South	$	167,800	$	154,531	$	481,333	$	431,282
Northeast	136,134		124,616		343,951		321,189
West	74,665		71,492		212,163		195,364
Midwest	70,989		67,524		181,374		170,947
International and other	72,907		71,863		188,705		181,521
Total net sales	$	522,495	$	490,026	$	1,407,526	$	1,300,303



	Contract Liability
	(In thousands)
Balance at February 3, 2018	$	4,138
Loyalty points earned	17,452
Loyalty points redeemed and expired	(19,905		)
Balance at November 3, 2018	$	1,685



	Contract Liability
	(In thousands)
Balance at February 3, 2018	$	16,145
Gift cards sold	24,842
Gift cards redeemed	(22,729		)
Gift card breakage	(1,945		)
Balance at November 3, 2018	$	16,313



	February 3, 2018		Adjustments	February 4, 2018
	(As reported)			(As amended)
	(In thousands)
Retained earnings	$	226,303	875	$	227,178



	For the period ended November 3, 2018
Balance Sheet	As reported		Balances without adoption of Topic 606	Effect of adoption Higher/(Lower)
	(In thousands)
Property and equipment, net	$	262,380	261,666	$	714
Deferred income taxes	$	12,722	13,129	$	(407	)
Other assets	$	14,765	14,384	$	381
Accrued expenses and other current liabilities	$	115,583	114,757	$	826
Other long-term liabilities	$	12,368	13,923	$	(1,555	)
Retained earnings	$	210,751	209,334	$	1,417



	For the 13 weeks ended November 3, 2018					For the 39 weeks ended November 3, 2018
Income Statement	As reported		Amounts without adoption of Topic 606	Effect of adoption Higher/(Lower)		As reported		Amounts without adoption of Topic 606	Effect of adoption Higher/(Lower)
	(In thousands)					(In thousands)
Net sales	$	522,495	517,249	$	5,246	$	1,407,526	1,393,373	$	14,153
Selling, general, and administrative expenses	$	123,207	118,248	$	4,959	$	365,933	352,604	$	13,329
Depreciation and amortization	$	17,404	17,369	$	35	$	51,405	51,298	$	107
Operating income	$	64,605	64,353	$	252	$	97,686	96,969	$	717

Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Table Text Block]

The following table provides the reconciliation of the contract liability related to gift cards:



	Contract Liability
	(In thousands)
Balance at February 3, 2018	$	16,145
Gift cards sold	24,842
Gift cards redeemed	(22,729		)
Gift card breakage	(1,945		)
Balance at November 3, 2018	$	16,313

Contract with Customer, Asset and Liability [Table Text Block]

The following table provides the reconciliation of the contract liability related to this program:



	Contract Liability
	(In thousands)
Balance at February 3, 2018	$	4,138
Loyalty points earned	17,452
Loyalty points redeemed and expired	(19,905		)
Balance at November 3, 2018	$	1,685

Disaggregation of Revenue [Table Text Block]

The following table presents our revenues disaggregated by geography:



	Thirteen Weeks Ended				Thirty-nine Weeks Ended
	November 3, 2018		October 28, 2017		November 3, 2018		October 28, 2017
Net sales:	(In thousands)
South	$	167,800	$	154,531	$	481,333	$	431,282
Northeast	136,134		124,616		343,951		321,189
West	74,665		71,492		212,163		195,364
Midwest	70,989		67,524		181,374		170,947
International and other	72,907		71,863		188,705		181,521
Total net sales	$	522,495	$	490,026	$	1,407,526	$	1,300,303

STOCKHOLDERS' EQUITY Share Repurchase (Tables)

9 Months Ended

Nov. 03, 2018

Stockholders' Equity Attributable to Parent [Abstract]

Schedule of Repurchase Agreements [Table Text Block]

The following table summarizes the Company's share repurchases:



	Thirty-nine Weeks Ended
	November 3, 2018			October 28, 2017
	Shares	Value		Shares	Value
	(In thousands)
Shares repurchases related to:
2015 $250 Million Share Repurchase Program ⁽¹⁾	—	$	—	766	$	85,385
2017 Share Repurchase Program ⁽²⁾⁽³⁾	1,666	$	213,113	—	$	—
Shares acquired and held in treasury under Deferred Compensation Plan	1.4	$	186	1.7	$	186

STOCK-BASED COMPENSATION (Tables)

9 Months Ended

Nov. 03, 2018

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of stock-based compensation expense



	Thirteen Weeks Ended				Thirty-nine Weeks Ended
	November 3, 2018		October 28, 2017		November 3, 2018		October 28, 2017
	(In thousands)
Deferred Awards	$	2,685	$	2,804	$	10,031	$	8,730
Performance Awards	1,791		5,277		10,662		13,831
Total stock-based compensation expense ⁽¹⁾	$	4,476	$	8,081	$	20,693	$	22,561

Schedule of changes in unvested deferred awards



	Number of Shares		Weighted Average Grant Date Fair Value
	(In thousands)
Unvested Deferred Awards, beginning of period	420		$	82.30
Granted	134		123.98
Vested	(122	)	65.30
Forfeited	(56	)	111.61
Unvested Deferred Awards, end of period	376		$	98.26

Schedule of unvested performance awards



	Number of Shares ⁽¹⁾		Weighted Average Grant Date Fair Value
	(In thousands)
Unvested Performance Awards, beginning of period	544		$	84.11
Granted	87		123.02
Shares earned in excess of target	347		70.09
Vested shares, including shares earned in excess of target	(513	)	70.09
Forfeited	(95	)	115.26
Unvested Performance Awards, end of period	370		$	91.53

NET INCOME (LOSS) PER COMMON SHARE (Tables)

9 Months Ended

Nov. 03, 2018

Earnings Per Share [Abstract]

Reconciles net income (loss) and share amounts utilized to calculate basic and diluted net income (loss) per common share



	Thirteen Weeks Ended				Thirty-nine Weeks Ended
	November 3, 2018		October 28, 2017		November 3, 2018		October 28, 2017
	(In thousands)
Net income	$	49,913	$	44,077	$	88,937	$	94,596

Basic weighted average common shares	16,394		17,617		16,677		17,645
Dilutive effect of stock awards	102		473		305		578
Diluted weighted average common shares	16,496		18,090		16,982		18,223
Antidilutive stock awards	—		—		—		—

PROPERTY AND EQUIPMENT (Tables)

9 Months Ended

Nov. 03, 2018

Property, Plant and Equipment [Abstract]

Property and equipment



	November 3, 2018			February 3, 2018			October 28, 2017
	(In thousands)
Property and equipment:
Land and land improvements	$	3,403		$	3,403		$	3,403
Building and improvements	35,548			35,548			35,548
Material handling equipment	50,876			50,102			48,345
Leasehold improvements	304,270			308,465			311,093
Store fixtures and equipment	275,279			262,363			249,108
Capitalized software	238,218			237,786			223,318
Construction in progress	20,029			9,498			30,615
	927,623			907,165			901,430
Accumulated depreciation and amortization	(665,243		)	(648,628		)	(635,200		)
Property and equipment, net	$	262,380		$	258,537		$	266,230

CREDIT FACILITY (Tables)

9 Months Ended

Nov. 03, 2018

Debt Disclosure [Abstract]

Components of credit facility



	November 3, 2018			February 3, 2018			October 28, 2017
	(In millions)
Credit facility maximum	$	250.0		$	250.0		$	250.0
Borrowing base	250.0			250.0			250.0

Outstanding borrowings	65.0			21.5			56.4
Letters of credit outstanding—standby	7.0			7.0			7.0
Utilization of credit facility at end of period	72.0			28.5			63.4

Availability ⁽¹⁾	$	178.0		$	221.5		$	186.6

Interest rate at end of period	3.6		%	5.0		%	2.8		%



	Year-To-Date 2018			Fiscal 2017			Year-To-Date 2017
Average end of day loan balance during the period	$	68.7		$	45.8		$	55.2
Highest end of day loan balance during the period	151.6			98.2			98.2
Average interest rate	4.0		%	2.9		%	2.8		%

____________________________________________


⁽¹⁾	The sublimit availability for the letters of credit was $43.0 million at each of November 3, 2018, February 3, 2018, and October 28, 2017, respectively.

SEGMENT INFORMATION (Tables)

9 Months Ended

Nov. 03, 2018

Segment Reporting [Abstract]

Schedule of segment level financial information



	Thirteen Weeks Ended						Thirty-nine Weeks Ended
	November 3, 2018			October 28, 2017			November 3, 2018			October 28, 2017
	(In thousands)
Net sales:
The Children’s Place U.S.	$	461,286		$	427,603		$	1,256,363		$	1,149,741
The Children’s Place International ⁽¹⁾	61,209			62,423			151,163			150,562
Total net sales	$	522,495		$	490,026		$	1,407,526		$	1,300,303
Operating income:
The Children’s Place U.S.	$	52,481		$	51,751		$	79,178		$	89,567
The Children’s Place International	12,124			12,398			18,508			20,085
Total operating income	$	64,605		$	64,149		$	97,686		$	109,652
Operating income as a percent of net sales:
The Children’s Place U.S.	11.4		%	12.1		%	6.3		%	7.8		%
The Children’s Place International	19.8		%	19.9		%	12.2		%	13.3		%
Total operating income as a percent of net sales	12.4		%	13.1		%	6.9		%	8.4		%
Depreciation and amortization:
The Children’s Place U.S.	$	15,432		$	14,921		$	45,836		$	43,155
The Children’s Place International	1,972			1,868			5,569			5,305
Total depreciation and amortization	$	17,404		$	16,789		$	51,405		$	48,460
Capital expenditures:
The Children’s Place U.S.	$	27,077		$	14,415		$	54,299		$	37,291
The Children’s Place International	581			311			1,205			591
Total capital expenditures	$	27,658		$	14,726		$	55,504		$	37,882

____________________________________________


⁽¹⁾	Net sales from The Children's Place International are primarily derived from revenues from Canadian operations.



	November 3, 2018		February 3, 2018		October 28, 2017
Total assets:	(In thousands)
The Children’s Place U.S.	$	756,191	$	750,670	$	825,969
The Children’s Place International	81,062		189,558		187,455
Total assets	$	837,253	$	940,228	$	1,013,424

BASIS OF PRESENTATION (Details) - USD ($) $ in Thousands	9 Months Ended
BASIS OF PRESENTATION (Details) - USD ($) $ in Thousands	Nov. 03, 2018	Oct. 28, 2017	Feb. 03, 2018
Accounting Policies [Abstract]
Vesting period (in years)	1 year	3 years
Deferred Compensation Plan
Maximum percentage of base salary elected to be deferred (as a percent)	80.00%
Maximum percentage of bonus elected to be deferred (as a percent)	100.00%
Deferred compensation - Company stock	$ (2,622)	$ (2,374)	$ (2,436)

REVENUES (Details) - USD ($) $ in Thousands	9 Months Ended
REVENUES (Details) - USD ($) $ in Thousands	Nov. 03, 2018	Oct. 28, 2017
Cumulative Effect on Retained Earnings, Net of Tax	$ 875
Deferred Revenue, Current	4,300	$ 3,100
Deferred Revenue	2,200	2,800
Deferred Revenue and Credits, Current	700
Contract with Customer, Liability	1,700	3,700
Gift Card Liability, Current	$ 16,300	$ 16,600

- Definition

Total carrying amount of consideration received or receivable as of the balance sheet date on potential earnings that were not recognized as revenue or other forms of income in conformity with GAAP, and which are expected to be recognized as such within one year or the normal operating cycle, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 605
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 13.A.3(b).Q1(c))
-URI http://asc.fasb.org/extlink&oid=65893310&loc=d3e214044-122780

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 605
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 13.A.3(b).Q2)
-URI http://asc.fasb.org/extlink&oid=65893310&loc=d3e214044-122780

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 605
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 13.A.3(b))
-URI http://asc.fasb.org/extlink&oid=65893310&loc=d3e214044-122780

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 605
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 13.A.Q4)
-URI http://asc.fasb.org/extlink&oid=65893310&loc=d3e214044-122780

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 605
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 13.A.4(a).Q1)
-URI http://asc.fasb.org/extlink&oid=65893310&loc=d3e214044-122780

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 605
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 13.A.3(c).Q3)
-URI http://asc.fasb.org/extlink&oid=65893310&loc=d3e214044-122780

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.20)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 605
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 13.A.3)
-URI http://asc.fasb.org/extlink&oid=65893310&loc=d3e214044-122780

+ Details

- Definition

The carrying amount of consideration received or receivable as of the balance sheet date on potential earnings that were not recognized as revenue in conformity with GAAP, and which are expected to be recognized as such within one year or the normal operating cycle, if longer, including sales, license fees, and royalties, but excluding interest income.

+ References + Details

STOCKHOLDERS' EQUITY (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Nov. 03, 2018	Oct. 28, 2017	Nov. 03, 2018	Oct. 28, 2017	Feb. 03, 2018
STOCKHOLDERS' EQUITY
Allocated Share-based Compensation Expense	$ 4,476	$ 8,081	$ 20,693	$ 22,561
Treasury Stock, Shares, Acquired			1,400	1,700
Treasury Stock, Value, Acquired, Cost Method			$ 186	$ 186
Treasury Stock, Shares	47,000	44,000	47,000	44,000	46,000
Treasury Stock, Value	$ 2,622	$ 2,374	$ 2,622	$ 2,374	$ 2,436
Common Stock, Dividends, Per Share, Cash Paid	$ 0.50	$ 0.40	$ 1.50	$ 1.20
2015 $250M Share Repurchase Program [Member] [Domain] [Domain] [Domain]
STOCKHOLDERS' EQUITY
Stock Repurchase Program, Remaining Authorized Repurchase Amount	$ 281,300		$ 281,300
2015 $250M Share Repurchase Program [Member] [Domain] [Domain] [Member]
STOCKHOLDERS' EQUITY
Stock Repurchased and Retired During Period, Shares			1,666,000	766,000
Stock Repurchased and Retired During Period, Value			$ 213,113	$ 85,385
Retained Earnings [Member]
STOCKHOLDERS' EQUITY
Stock Repurchased and Retired During Period, Value			79,400	74,500
Dividends			26,000	22,400
Dividends, Common Stock, Cash			24,900	21,100
Dividendsunvestedshares			$ 1,100	1,300
Dividends [Domain]
STOCKHOLDERS' EQUITY
Common Stock, Dividends, Per Share, Cash Paid			$ 0.50
Restricted Stock Units (RSUs) [Member]
STOCKHOLDERS' EQUITY
Allocated Share-based Compensation Expense	2,685	$ 2,804	$ 10,031	8,730
Performance Awards Member
STOCKHOLDERS' EQUITY
Allocated Share-based Compensation Expense	$ 1,791	$ 5,277	$ 10,662	$ 13,831

STOCK-BASED COMPENSATION (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Nov. 03, 2018	Oct. 28, 2017	Nov. 03, 2018	Oct. 28, 2017	Feb. 03, 2018
Stock-based compensation expense
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period			1 year	3 years
Total stock- based compensation expense	$ 4,476	$ 8,081	$ 20,693	$ 22,561
Tax benefit related to stock-based compensation			5,500	8,800
Cost of goods sold
Stock-based compensation expense
Total stock- based compensation expense	1,100	1,100	$ 3,000	3,100
Performance Awards Member
Stock-based compensation expense
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period			95
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized	$ 14,800		$ 14,800
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	370		370		544
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$ 91.53		$ 91.53		$ 84.11
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value			$ 115.26
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized, Period for Recognition			1 year 3 months 12 days
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period			87
Total stock- based compensation expense	$ 1,791	$ 5,277	$ 10,662	$ 13,831
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value			$ 123.02
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period			513
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value			$ 70.09
Deferred and Restricted Stock (Deferred Awards) Member
Stock-based compensation expense
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period			56
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized	$ 21,900		$ 21,900
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	376		376		420
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$ 98.26		$ 98.26		$ 82.30
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value			$ 111.61
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized, Period for Recognition			1 year 11 months 12 days
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period			134
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value			$ 123.98
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period			122
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value			$ 65.3

STOCK-BASED COMPENSATION (Details 2) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Nov. 03, 2018	Oct. 28, 2017	Nov. 03, 2018	Oct. 28, 2017
Stock-based compensation
Allocated Share-based Compensation Expense	$ 4,476	$ 8,081	$ 20,693	$ 22,561
Vesting period (in years)			1 year	3 years
Cost of Sales [Member]
Stock-based compensation
Allocated Share-based Compensation Expense	1,100	1,100	$ 3,000	$ 3,100
Restricted Stock Units (RSUs) [Member]
Stock-based compensation
Allocated Share-based Compensation Expense	2,685	2,804	10,031	8,730
Performance Awards Member
Stock-based compensation
Allocated Share-based Compensation Expense	$ 1,791	$ 5,277	$ 10,662	$ 13,831
Percentage of Target Shares paid out if final operating income below threshold (as a percent)			100.00%
Unvested awards at the beginning of the period (in shares)			544
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period			87
Vested (in shares)			(513)
Forfeited (in shares)			(95)
Unvested awards at the end of the period (in shares)	370		370
Weighted Average Grant Date Fair Value
Unvested awards at the beginning of the period (in dollars per share)			$ 84.11
Granted (in shares)			123.02
Vested (in dollars per share)			70.09
Forfeited (in dollars per share)			115.26
Unvested awards at the end of the period (in dollars per share)	$ 91.53		$ 91.53
Unrecognized costs and period of recognition
Unrecognized stock-based compensation expense (in dollars)	$ 14,800		$ 14,800
Weighted average period for recognition of unrecognized stock-based compensation expense (in years)			1 year 3 months 12 days

NET INCOME (LOSS) PER COMMON SHARE (Details) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Nov. 03, 2018	Oct. 28, 2017	Nov. 03, 2018	Oct. 28, 2017
Basic and diluted net income per common share
Net income	$ 49,913	$ 44,077	$ 88,937	$ 94,596
Basic weighted average common shares (in shares)	16,394	17,617	16,677	17,645
Dilutive effect of stock awards (in shares)	102	473	305	578
Diluted weighted average common shares (in shares)	16,496	18,090	16,982	18,223
Antidilutive stock awards (in shares)	0	0	0	0

PROPERTY AND EQUIPMENT (Details) $ in Thousands	3 Months Ended		9 Months Ended
PROPERTY AND EQUIPMENT (Details) $ in Thousands	Nov. 03, 2018 USD ($)	Oct. 28, 2017 USD ($)	Nov. 03, 2018 USD ($)	Oct. 28, 2017 USD ($)	Feb. 03, 2018 USD ($)
Property, Plant and Equipment [Line Items]
netbookvalue	$ 81,600	$ 81,700	$ 81,600	$ 81,700
Impairment of Long-Lived Assets Held-for-use	396	3,203	5,632	4,661
Property and equipment, gross	927,623	901,430	927,623	901,430	$ 907,165
Less accumulated depreciation and amortization	(665,243)	(635,200)	(665,243)	(635,200)	(648,628)
Property and equipment, net	262,380	266,230	262,380	266,230	258,537
Land and land improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	3,403	3,403	3,403	3,403	3,403
Building and improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	35,548	35,548	35,548	35,548	35,548
Material handling equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	50,876	48,345	50,876	48,345	50,102
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	304,270	311,093	304,270	311,093	308,465
Store fixtures and equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	275,279	249,108	275,279	249,108	262,363
Capitalized software
Property, Plant and Equipment [Line Items]
Property and equipment, gross	238,218	223,318	238,218	223,318	237,786
Construction in progress
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 20,029	$ 30,615	$ 20,029	$ 30,615	$ 9,498
Number of stores tested for impairment [Member]
Property, Plant and Equipment [Line Items]
Number of Stores	988	1,027	988	1,027

CREDIT FACILITY (Details) - USD ($)	9 Months Ended
CREDIT FACILITY (Details) - USD ($)	Nov. 03, 2018	Oct. 28, 2017	Oct. 29, 2016	Feb. 03, 2018
Credit facilities
Sublimit Availability	$ 43,000,000
Line of credit facility, maximum borrowing capacity	250,000,000	$ 250,000,000		$ 250,000,000
Line of credit facility, current borrowing capacity	250,000,000	250,000,000		250,000,000
Outstanding borrowings	65,000,000	56,400,000		21,500,000
Utilization of credit facility at end of period	72,000,000	63,400,000		28,500,000
Availability	$ 178,000,000	$ 186,600,000		$ 221,500,000
Interest rate at end of period (as a percent)	3.60%	2.80%		5.00%
Average loan balance during the period	$ 68,700	$ 55,200	$ 0
Highest end of day loan balance during the period	$ 151,600	$ 98,200	$ 98,200
Average interest rate (as a percent)	4.00%	2.80%	2.90%
Standby Letters of Credit
Credit facilities
Letters of credit outstanding	$ 7,000,000	$ 7,000,000		$ 7,000,000
Credit Agreement
Credit facilities
Letters of Credit sublimit	50,000,000
Borrowing capacity, accordion feature	$ 50,000,000
Line of credit facility, unused line fee percentage (as a percent)	0.25%
Deferred financing costs gross	$ 4,300,000
Deferred financing costs, remaining unamortized balance	500,000
Line of credit facility, maximum borrowing capacity	$ 250,000,000
Credit Agreement \| Prime rate
Credit facilities
Basis spread on variable rate, low end of range (as a percent)	0.50%
Basis spread on variable rate, high end of range (as a percent)	0.75%
Credit Agreement \| LIBOR
Credit facilities
Basis spread on variable rate, low end of range (as a percent)	1.25%
Basis spread on variable rate, high end of range (as a percent)	1.50%
Credit Agreement \| Merchandise Letters of Credit
Credit facilities
Letters of credit facility fee, low end of range (as a percent)	0.625%
Letters of credit facility fee, high end of range (as a percent)	0.75%
Credit Agreement \| Standby Letters of Credit
Credit facilities
Letters of credit facility fee, low end of range (as a percent)	0.75%
Letters of credit facility fee, high end of range (as a percent)	1.00%

LEGAL AND REGULATORY MATTERS (Details) $ in Millions	Nov. 03, 2018 USD ($)
Legal and Regulatory Matters
Loss Contingency, Estimate of Possible Loss	$ 5.0

INCOME TAXES (Details) - USD ($) $ in Thousands	3 Months Ended
INCOME TAXES (Details) - USD ($) $ in Thousands	Nov. 03, 2018	Feb. 03, 2018	Oct. 28, 2017
Income Tax Disclosure [Abstract]
Liability for Uncertainty in Income Taxes, Noncurrent	$ 3,895	$ 4,030	$ 3,220
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	$ 100

DERIVATIVE INSTRUMENTS (Details) $ in Millions	9 Months Ended
DERIVATIVE INSTRUMENTS (Details) $ in Millions	Nov. 03, 2018 USD ($)
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Asset, Notional Amount	$ 24.4
Derivative Asset, Fair Value, Gross Asset	2.3
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax	$ 0.7

SEGMENT INFORMATION (Details) $ in Thousands	3 Months Ended		9 Months Ended
SEGMENT INFORMATION (Details) $ in Thousands	Nov. 03, 2018 USD ($)	Oct. 28, 2017 USD ($)	Nov. 03, 2018 USD ($)	Oct. 28, 2017 USD ($)	Feb. 03, 2018 USD ($)
Segment Reporting [Abstract]
Percentage of entity-wide sales qualifying purchaser as major customer (as a percent)			10.00%
Segment information
Net sales:	$ 522,495	$ 490,026	$ 1,407,526	$ 1,300,303
Gross Profit:
Total gross profit	204,366	202,433	519,401	501,429
Operating income (loss):
Total operating income (loss)	$ 64,605	$ 64,149	$ 97,686	$ 109,652
Operating income (loss) as a percent of net sales:
Total operating income (loss) (as a percent)	12.40%	13.10%	6.90%	8.40%
Depreciation and amortization:
Total depreciation and amortization	$ 17,404	$ 16,789	$ 51,405	$ 48,460
Capital expenditures:
Total capital expenditures	27,658	14,726	55,504	37,882
Total assets:
Total assets	837,253	1,013,424	837,253	1,013,424	$ 940,228
The Childrens Place US [Member]
Segment information
Total net sales	461,286	427,603	1,256,363	1,149,741
Operating income (loss):
Total operating income (loss)	$ 52,481	$ 51,751	$ 79,178	$ 89,567
Operating income (loss) as a percent of net sales:
Total operating income (loss) (as a percent)	11.40%	12.10%	6.30%	7.80%
Depreciation and amortization:
Total depreciation and amortization	$ 15,432	$ 14,921	$ 45,836	$ 43,155
Capital expenditures:
Total capital expenditures	27,077	14,415	54,299	37,291
Total assets:
Total assets	$ 756,191	$ 825,969	$ 756,191	$ 825,969	750,670
Number of Stores	862	898	862	898
The Children's Place Canada [Member]
Segment information
Total net sales	$ 61,209	$ 62,423	$ 151,163	$ 150,562
Operating income (loss):
Total operating income (loss)	$ 12,124	$ 12,398	$ 18,508	$ 20,085
Operating income (loss) as a percent of net sales:
Total operating income (loss) (as a percent)	19.80%	19.90%	12.20%	13.30%
Depreciation and amortization:
Total depreciation and amortization	$ 1,972	$ 1,868	$ 5,569	$ 5,305
Capital expenditures:
Total capital expenditures	581	311	1,205	591
Total assets:
Total assets	$ 81,062	$ 187,455	$ 81,062	$ 187,455	$ 189,558
Number of Stores	126	129	126	129

SUBSEQUENT EVENTS (Details) - $ / shares	3 Months Ended		9 Months Ended
SUBSEQUENT EVENTS (Details) - $ / shares	Nov. 03, 2018	Oct. 28, 2017	Nov. 03, 2018	Oct. 28, 2017
Subsequent Events
Common Stock, Dividends, Per Share, Cash Paid	$ 0.50	$ 0.40	$ 1.50	$ 1.20