Quarterlytics / Consumer Cyclical / Apparel - Retail / Hibbett

Hibbett

hibb · NASDAQ Consumer Cyclical
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Ticker hibb
Exchange NASDAQ
Sector Consumer Cyclical
Industry Apparel - Retail
Employees 5001-10,000
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FY2017 Annual Report · Hibbett
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ANNUAL REPORT 2017

(In thousands, except per share amounts)

Fiscal 2017 

Fiscal 2016

For the Year
Net sales  
Operating income  
Earnings per basic share (1) 
Earnings per diluted share (1) 

Balance Sheet Data
Cash and cash equivalents  
Average inventory per store  
Working capital  
Total assets  
Long-term capitalized lease obligations  
Stockholders’ investment  
Treasury shares repurchased  
Cost of treasury shares purchased  

$  972,960 
96,764 
$ 
2.75 
$ 
2.72 
$ 

38,958 
$ 
$ 
260 
$  242,192 
$  458,854 
2,857 
$ 
$  334,040 
1,236 
43,058 

$ 

$  943,104
$  112,004
2.95
$ 
2.92 
$ 

32,274
$ 
$ 
271
$  225,178
$  442,372
3,149
$ 
$  310,846
2,236
91,332

$ 

NET SALES
(IN MILLIONS)

EARNINGS PER
DILUTED SHARE(1)

TOTAL STORES

(1)  Except for Fiscal 2013, which is comprised of 53 weeks, all fiscal years presented are comprised of 52 weeks. 

No dividends were declared or paid.

FINANCIALHIGHLIGHTS131415161314151613141516$818.7$852.0$913.5$2.72$2.70$2.87873927988$943.1$2.921,04417$973.017$2.72171,078 
 
 
 
 
LETTER TO 
STOCKHOLDERS

During the past year, the retail industry continued to evolve 
due to shifts in consumer preferences, product trends, 
and shopping preferences by channel.  We continue to be 
focused on adapting to these changing trends and feel that 
our strategy is aligned to capitalize on these opportunities 
in the future.  One of the most important components 
of this strategy is our omni-channel initiative, which 
will eventually give our customers the flexibility to shop 
when and how they want while providing them excellent 
customer service.  We made significant progress on this 
initiative in Fiscal 2017 and are excited about the upcoming 
launch of our e-commerce website later this year.  Along 
with our omni-channel capability, we are seeing some 
significant benefits from our store-typing initiative.  We 
continue to refine our store assortments according to the 
preferences of our local customer base and are fully aligned 
with our key vendors to provide the merchandise that is in 
high demand for our customers.  Our early positive results 
from this initiative give us confidence as we continue these 
enhancements across the chain.   

Overall, we experienced weaker results for Fiscal 2017 as total 
sales increased 3% to $973 million and comparable store sales 
increased 0.2%.  These sales results, along with our continued 
investments in our omni-channel strategy, led to lower 
earnings for the year as earnings per diluted share declined 
7% to $2.72.  At the end of Fiscal 2017, available cash and cash 
equivalents rose to $39 million from $32 million last year, and 
we again ended the year with no outstanding bank debt and 
full availability of our $80 million revolving credit facilities.  
This balance sheet strength provides Hibbett Sports with 
crucial financial flexibility as we continue to grow our chain, 
make investments to transform our business, and support a 
significant and ongoing share repurchase program.  For the 
year, we repurchased 1.2 million shares of our common stock 
for $43 million.  As of our most recent fiscal year end, we 
had approximately $258 million remaining under the existing 
repurchase authorization for future stock repurchases.

As you may recall from last year’s letter, our omni-channel 
initiative is set to fundamentally change the way we interface 
with our customers and leverage the existing capabilities of 
our brick-and-mortar stores and logistics facility.  The first 
phase of this initiative, which involved the implementation 
of a new point-of-sale system, was to help ensure we could 
satisfy the needs of our customers shopping in our stores.  
This phase is virtually complete and will connect our stores in 
a way that gives them access to inventory across our entire 
chain.  This means that if a store does not have a particular 
size or style of an item desired by a customer, store personnel

1,078
STORES

35
STATES

can locate the item in another store and have it sent directly 
to the customer’s home.  Additionally, we plan to launch our 
e-commerce site in the third quarter of Fiscal 2018, which will 
be fully integrated with our stores.  A customer will be able 
to shop online, see inventory availability in our stores, return 
online purchases to stores, and have seamless access to our 
customer loyalty program.  Once implemented, we feel this 
initiative will provide a platform to ensure an outstanding 
customer experience regardless of channel. We are also in the 
process of enhancing our customer loyalty program, allowing 
customers to achieve rewards at a faster rate and establishing 
an additional tier with enhanced benefits for our most 
frequent customers.  

One of our other major initiatives, store-typing, should 
continue to deliver benefits in Fiscal 2018 as we refine this 
strategy and make the needed merchandising adjustments 
in our stores.  By typing a store as either fashion specialty, 
athletic specialty or sport specialty, we adjust the penetration 
of our merchandise categories to better align with local 
customer needs.  All categories remain important to our 
business, but this strategy helps us ensure that selling space 

and assortments are better matched to demand.  For Fiscal 
2017, we experienced some early success in categories such as 
lifestyle footwear and fashion apparel, and we look forward to 
even more opportunities in Fiscal 2018.

Along with our major initiatives, we continue to see significant 
opportunity to expand our small-box strategy across the 
country in underserved markets.  As an example, we recently 
opened our first three stores in relatively remote areas of 
California and are seeing very encouraging results so far.  We 
believe this state will provide significant expansion prospects 
in the future, along with many other opportunities in other 
states and in our existing geography.  Our compelling line-up of 
fresh and innovative merchandise from leading brands helps 
us differentiate ourselves from the competition, and our strong 
vendor partnerships continue to provide us access to new, 
trend-relevant merchandise for our stores.  

During Fiscal 2017, we opened 65 new stores and closed 
31 underperforming stores, resulting in a net growth of 34 
locations.  This was in line with our previously expressed 
intention to become somewhat more conservative regarding 
site selection and expansion to ensure that new locations are 
positioned to execute well on our strategies.  These new stores 
expanded our footprint to 1,078 locations across 35 states, 
including initial entry into Wyoming and California.  We also 
expanded eight high-performing stores during the year.

In Fiscal 2018, we plan to open approximately 50-60 new stores 
and close 25 to 35 existing stores.  Over time, our goal remains 
to have at least 1,500 stores across the country.

In closing, let me reiterate the confidence we have in our 
business and strategic direction.  I believe the coming year will 
begin to reveal the importance and value of the significant 
investments we have made over the past several years – a 
new logistics  facility, a new home office, various major system 
upgrades, a new POS system, and a fully integrated omni-
channel platform.  All of these investments were made to 
ensure our continued success in the future and to provide a 
best-in-class shopping experience for our customers.  I would 
like to thank all of our employees for their hard work in helping 
customers every day in our stores and for bringing our long-
term vision to a reality.

As always, we thank you for your continued support for the 
Company.  All of us at Hibbett Sports appreciate your ongoing 
confidence as we strive to enhance shareholder value.

Sincerely,

Jeffry O. Rosenthal
Chief Executive Officer and President

BOARD OF DIRECTORS

OFFICERS

UNITED STATES 
SECURITIES AND EXCHANGE COMMISSION 
Washington, D.C.  20549 

FORM 10-K 

(Mark One) 

[  X  ] ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 
1934 

For the fiscal year ended:  January 28, 2017 

or 

[      ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES 
EXCHANGE ACT OF 1934 

For the transition period from:  __________________________ to __________________________ 

Commission file number:  

000-20969 

HIBBETT SPORTS, INC. 
(Exact name of registrant as specified in its charter) 

DELAWARE 
(State or other jurisdiction of 
incorporation or organization) 

20-8159608 
(I.R.S. Employer 
Identification No.) 

2700 Milan Court, Birmingham, Alabama  35211 
(Address of principal executive offices, including zip code) 

205-942-4292 
(Registrant’s telephone number, including area code) 

Securities registered pursuant to Section 12(b) of the Act: 

Common Stock, $0.01 Par Value Per Share 
Title of Class 

NASDAQ Global Select Market 
Name of each exchange on which registered 

Securities registered pursuant to section 12(g) of the Act:  NONE 

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities 
Act. 

Yes 

X 

No 

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the 
Act. 

Yes 

No 

  X 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of 
the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant 
was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. 

Yes 

X 

No 

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Website, if 
any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232-
405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to 
submit and post such files). 

Yes 

X 

No 

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§229.405 of this 
chapter) is not contained herein, and will not be contained, to the best of registrant’s knowledge, in definitive proxy 
or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 
10-K.      __X__ 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, 
or a smaller reporting company.  See the definitions of “large accelerated filer,” “accelerated filer” and “smaller 
reporting company” in Rule 12b-2 of the Exchange Act. 

Large accelerated filer 

X 

Accelerated filer 

Non-accelerated filer 

Smaller reporting company 

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). 

Yes 

No 

  X 

The aggregate market value of the voting stock held by non-affiliates of the Registrant (assuming for purposes of this 
calculation that all executive officers and directors are “affiliates”) was $760,866,083 on July 30, 2016, based on the 
closing sale price of $34.92 at July 29, 2016 for the common stock on such date on the NASDAQ Global Select 
Market. 

The number of shares outstanding of the Registrant’s common stock, as of March 17, 2017, was 21,341,527. 

DOCUMENTS INCORPORATED BY REFERENCE 

Portions of the Registrant’s Proxy Statement for the 2017 Annual Meeting of Stockholders to be held on May 17, 2017 
are incorporated by reference into Part III of this Annual Report on Form 10-K.  Registrant’s definitive Proxy 
Statement will be filed with the Securities and Exchange Commission on or before April 21, 2017. 

 - 2 -

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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65 

HIBBETT SPORTS, INC. 

INDEX 

PART I 
Item 
Item 
Item 
Item 
Item 
Item 

Business. 

1. 
1A.  Risk Factors. 
1B.  Unresolved Staff Comments. 
2. 
Properties. 
Legal Proceedings. 
3. 
4.  Mine Safety Disclosures. 

PART II 
Item 

5.  Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer 

Item 
Item 

Item 
Item 
Item 

Purchases of Equity Securities. 
Selected Consolidated Financial Data. 

6. 
7.  Management’s Discussion and Analysis of Financial Condition and Results of 

Operations. 

7A.  Quantitative and Qualitative Disclosures About Market Risk. 
Consolidated Financial Statements and Supplementary Data. 
8. 
Changes in and Disagreements with Accountants on Accounting and Financial 
9. 
Disclosure. 

Item 
Item 

9A.  Controls and Procedures. 
9B.  Other Information. 

PART III 
Item 
Item 
Item 

10.  Directors, Executive Officers and Corporate Governance. 
11. 
12. 

Executive Compensation. 
Security Ownership of Certain Beneficial Owners and Management and Related 
Stockholder Matters. 

Item 
Item 

13.  Certain Relationships and Related Transactions, and Director Independence. 
14. 

Principal Accounting Fees and Services. 

PART IV 
15. 
Item 
16. 
Item 

Exhibits and Consolidated Financial Statement Schedules. 
Form 10-K Summary. 
Signatures 

 - 3 -

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
A Warning About Forward-Looking Statements 

This document contains “forward-looking statements” as that term is used in the Private Securities Litigation 

Reform Act of 1995.  Forward-looking statements address future events, developments and results.  They include 
statements preceded by, followed by or including words such as “believe,” “anticipate,” “expect,” “intend,” “plan,” 
“target” or “estimate.”  For example, our forward-looking statements include statements regarding: 

• 

• 
• 

• 

• 
• 
• 

• 

• 
• 
• 
• 
• 
• 

• 
• 
• 

• 

• 
• 
• 
• 
• 

our anticipated net sales, including comparable store net sales changes, net sales growth, gross margins, 
expenses and earnings; 
our business strategy, target market presence and its expected impact on our net sales growth; 
our growth, including our plans to add, expand, relocate or close stores, our square footage growth, our 
markets’ ability to support such growth, our ability to secure suitable locations for new stores and the 
suitability of our wholesale and logistics facility; 
our expectations regarding our investment in and development of our technology initiatives, including cyber 
security, our omni-channel platform and other methods for engaging our customers; 
our expectations regarding the timing of completion of our omni-channel initiatives;  
our policy of leasing rather than owning stores and our ability to renew or replace store leases satisfactorily; 
the cost of regulatory compliance, including the costs and possible outcomes of pending legal actions and 
other contingencies; 
our cash needs, including our ability to fund our future capital expenditures, working capital requirements 
and repurchases of Company common stock under our repurchase program; 
our analysis of our risk factors and their possible effect on financial results; 
our ability and plans to renew our revolving credit facilities; 
our expectations regarding our capital expenditures and dividend policy; 
our seasonal sales patterns and assumptions concerning customer buying behavior; 
our expectations regarding competition; 
our estimates and assumptions as they relate to preferable tax and financial accounting methods, accruals, 
inventory valuations, long-lived assets, store closures, carrying amount and liquidity of financial 
instruments, fair value of options and other stock-based compensation, economic and useful lives of 
depreciable assets and leases, income tax liabilities, deferred taxes and uncertain tax positions; 
our expectations concerning future stock-based award types and the exercise of outstanding stock options; 
the possible effect of inflation, market decline and other economic changes on our costs and profitability; 
our assessment of the materiality and impact on our business of recent accounting pronouncements adopted 
by the Financial Accounting Standards Board; 
the possible effects of uncertainty within the capital markets, on the commercial credit environment and on 
levels of consumer confidence; 
our analyses of trends as related to advertising, sales and earnings performance; 
our expectations concerning vendor level purchases and related discounts; 
the future reliability of, and cost associated with, our sources of supply, particularly imported goods; 
the loss of key vendor support; and 
our ability to mitigate the risk of possible business interruptions. 

You should assume that the information appearing in this report is accurate only as of the date it was issued.  

Our business, financial condition, results of operations and prospects may have changed since that date.  For a 
discussion of the risks, uncertainties and assumptions that could affect our future events, developments or results, you 
should carefully review the “Risk Factors” as well as “Management’s Discussion and Analysis of Financial Condition 
and Results of Operations.” 

Our forward-looking statements could be wrong in light of these risks, uncertainties and assumptions.  The 
future events, developments or results described in this report could turn out to be materially different.  We have no 
obligation to publicly update or revise our forward-looking statements after the date of this Annual Report and you 
should not expect us to do so.  Investors should also be aware that while we do, from time to time, communicate with 
securities analysts and others, we do not, by policy, selectively disclose to them any material non-public information in 
connection with any statement or report issued by any analyst regardless of the content of the statement or report.  We 
do not, by policy, confirm forecasts or projections issued by others.  Thus, to the extent that reports issued by securities 
analysts contain any projections, forecasts or opinions, such reports are not our responsibility. 

 - 4 -

 
 
 
 
 
 
 
Introductory Note 

References to “we”, “our”, “us” and the “Company” used throughout this document refer to Hibbett Sports, 
Inc. and its subsidiaries.  Unless specifically indicated otherwise, any reference to the following years or fiscal years 
relates to: 

Year 
2018 or Fiscal 2018 
2017 or Fiscal 2017 
2016 or Fiscal 2016 
2015 or Fiscal 2015 

Related Fiscal Year End 
February 3, 2018 
January 28, 2017 
January 30, 2016 
January 31, 2015 

Weeks in 
Fiscal Period 
53 
52 
52 
52 

PART 1 

Item 1.  Business. 

Our Company 

Our Company began in 1945 under the name Dixie Supply Company in Florence, Alabama.  Although we 

initially specialized primarily in the marine and small aircraft business, by 1960, we were solely in the sporting goods 
business.  In 1965, we opened our second store, Dyess & Hibbett Sporting Goods, in Huntsville, Alabama, and hired 
Mickey Newsome, who is now Chairman of our Board.  The following year, we opened another sporting goods store in 
Birmingham and by the end of 1980, we had 12 stores in central and northwest Alabama with a distribution center 
located in Birmingham and our central accounting office in Florence.  We became a public company in October 1996. 

Today, we operate athletic specialty stores in small and mid-sized markets predominantly in the South, 

Southwest, Mid-Atlantic and the Midwest regions of the United States.  As of January 28, 2017, we operated 1,078 
stores consisting of 1,059 Hibbett Sports stores and 19 smaller-format Sports Additions athletic shoe stores in 35 states.  
Our primary retail format and growth vehicle is Hibbett Sports, an approximately 5,000 square foot store located 
primarily in strip centers which are frequently influenced by a Wal-Mart store.  Approximately 82% of our Hibbett 
Sports store base is located in strip centers, which includes free-standing stores, while approximately 18% of our 
Hibbett Sports store base is located in enclosed malls.  We expect to continue our store base growth in strip centers 
versus enclosed malls. 

We offer convenient locations and a broad assortment of quality brand name footwear, apparel, accessories 
and athletic equipment at competitive prices in a full service environment.  We believe that the breadth and depth of 
our brand name merchandise consistently exceeds the product selection carried by most of our competitors, particularly 
in our smaller markets.  Many of these brand name products are highly technical and require knowledgeable sales 
assistance.  We educate our sales staff on new products and trends through coordinated efforts with our vendors. 

Available Information 

Hibbett Sports, Inc.’s website address is www.hibbett.com.  Our annual reports on Form 10-K, quarterly 

reports on Form 10-Q, current reports on Form 8-K, proxy statements on Schedule 14A, reports on beneficial 
ownership of our securities on Forms 3, 4 and 5 and all amendments to those reports are available free of charge 
through our website, as soon as reasonably practicable after such material is electronically filed with, or furnished 
to, the U.S. Securities and Exchange Commission (SEC).  The website is the primary source of publicly disclosed 
news about Hibbett Sports, Inc.  In addition to accessing copies of our reports online, you may request a copy of our 
Annual Report on Form 10-K for the fiscal year ended January 28, 2017, at no charge, by writing to: Investor 
Relations, Hibbett Sports, Inc., 2700 Milan Court, Birmingham, Alabama 35211. 

The SEC also maintains a website at www.sec.gov where reports, proxy and information statements, and 

other information regarding issuers that file electronically can be accessed.  In addition, we make available, through 
our website, the Company’s Code of Business Conduct and Ethics, Corporate Governance Guidelines and the 
written charters of the Audit Committee, Compensation Committee and Nominating and Corporate Governance 
Committee.  Information contained on our website is not included as part of, or incorporated by reference into, this 
annual report. 

 - 5 -

 
 
 
 
 
 
 
 
 
 
 
 
 
Our Business Strategy 

We target small, underserved markets with branded products and provide a high level of customer service.  

Our strong focus on small communities enables us to achieve significant cost benefits including lower corporate 
expenses, reduced logistics costs and increased economies of scale from marketing activities.  We use information 
systems to maintain tight controls over inventory and operating costs and continually search for ways to improve 
efficiencies and the customer experience through information system upgrades.  In addition, we establish greater 
customer, vendor and landlord recognition as a leading athletic specialty retailer in these communities.  We believe our 
ability to align our merchandising mix to local preferences and trends differentiates us from our national competitors.   

We strive to hire enthusiastic sales people with an interest in sports.  Our extensive training program focuses 
on product knowledge and selling skills and is conducted through the use of in-store clinics, DVDs, self-study courses, 
interactive group discussions and Hibbett University designed specifically for store management. 

Our Store Concepts 

Hibbett Sports:  Our primary retail format is Hibbett Sports, an approximately 5,000 square foot store located 

primarily in strip centers, which are usually near a Wal-Mart store.  In considering locations for our Hibbett Sports 
stores, we take into account the size, demographics, quality of real estate and competitive conditions in each market.  
Of these stores, 871 Hibbett Sports stores are located in strip centers, which include free-standing stores, with the 
remaining 188 stores located in enclosed malls, the majority of which are the only enclosed malls in their county. 

Hibbett Sports stores offer a core merchandising mix of localized apparel, footwear, equipment and 
accessories designed to appeal to a wide range of customers within each market.  We strive to respond quickly to major 
sporting events such as Bowl or National Championship games and similar sporting events in college or professional 
baseball, football and basketball involving teams of local interest within our markets.  

Sports Additions:  Our 19 Sports Additions stores are primarily enclosed mall-based stores, averaging 2,500 

square feet with approximately 90% of merchandise consisting of athletic footwear and the remainder consisting of 
caps and a limited assortment of apparel.  Sports Additions stores offer a more fashion-based merchandise assortment 
compared to our Hibbett Sports stores.  All but six Sports Additions stores are currently located in enclosed malls or 
strip centers where a Hibbett Sports store is also present. 

Team:  Hibbett Team Sales, Inc. (Team), a wholly-owned subsidiary of the Company, is a supplier of 

customized athletic apparel, equipment and footwear primarily to school athletic programs in Alabama and parts of 
Georgia, Florida and Mississippi.  Team sells its merchandise directly to educational institutions and youth 
associations.  The operations of Team are independent of the operations of our retail stores. 

None of our store concepts meets the quantitative or qualitative requirements of Accounting Standards 

Codification (ASC) Topic 280, Segment Reporting. 

Our Growth Strategy 

We identify markets for our Hibbett Sports stores under a clustered expansion program.  This approach 

primarily focuses on opening new stores within two-hour driving distance of an existing Hibbett location, allowing us 
to take advantage of efficiencies in logistics, marketing and regional management.  It also aids us in building a better 
understanding of appropriate merchandise selection for the local market.  In addition to proximity to existing Hibbett 
stores, we also consider population, economic conditions, local competitive dynamics, availability of suitable real 
estate and potential for return on investment when evaluating potential markets.  

 - 6 -

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Omni-channel strategy:  Store growth will continue to be a cornerstone of our growth strategy, although we 
recognize that our customer is evolving and looking to engage with us in multiple ways.  As a result, we continue to 
make investments that will enable us to engage our customer specifically in the digital commerce channel.  In Fiscal 
2017, we made considerable progress towards this goal.  We began building our digital team and selected key partners 
to build and support our e-commerce platform.  The upgrade of the foundational components for our future e-
commerce platform began in Fiscal 2015 and is nearly complete.  This includes the completion of a data center, the 
completion of a new wholesale and logistics facility, the establishment of a second data center with upgraded disaster 
recovery capability, the hiring of key IT support staff and the upgrade of our point-of-sale (POS) system and related 
hardware. 

We also began the rollout of our store-to-store and store-to-home capability, allowing us to use our chain-wide 

inventory to satisfy a customer sale.  We expect all stores to have this capability in the first half of Fiscal 2018.  This 
system will also enable fulfillment capability for our e-commerce channel, which we expect to launch in the back half 
of Fiscal 2018.  Once implemented, digital commerce will be integrated with our brick and mortar stores and will 
provide a seamless omni-channel experience for our customers. 

We recognize that today’s customers are mobile.  The e-commerce platform will be adaptable, and will 

provide an improved customer experience from any mobile device.  In Fiscal 2018, we will also begin development of 
our mobile app, which will complement our mobile site and provide our customers with even more advanced features. 

Our Logistics 

We maintain a single wholesale and logistics facility in Alabaster, Alabama (a suburb of Birmingham) where 
we receive and ship substantially all of our merchandise.  For key products, we maintain backstock at the facility that is 
allocated and shipped to stores through an automatic replenishment system based on inventory levels and sales.  
Merchandise is typically delivered to stores weekly via Company-operated vehicles or third-party logistics providers. 
See “Risk Factors.”  

We believe strong logistics support for our stores is a critical element of our expansion strategy and is central 

to our ability to maintain a low cost operating structure.  We use third-party logistics providers to gain efficiencies to 
approximately 25% of our outlying stores.  Our wholesale and logistics facility is designed with significant automation 
and operational efficiencies.  We expect the facility will support our growth over the next several years. 

Our Merchandise 

Our merchandising strategy is to provide a broad assortment of premium brand name footwear, apparel, 

accessories and athletic equipment at competitive prices in a full service environment.  

The following table indicates the approximate percentage of net sales represented by each of our major 

product categories: 

Footwear
Apparel
Equipment

Fiscal 2017
52%
29%
19%
100%

Fiscal 2016
49%
29%
22%
100%

Fiscal 2015
47%
31%
22%
100%

We believe that the assortment of brand name merchandise we offer consistently exceeds the merchandise 

selection carried by most of our brick and mortar competitors, particularly in our smaller markets.  Many of these brand 
name products have limited availability and/or are technical in nature requiring considerable sales assistance.  We 
coordinate with our vendors to educate the sales staff at the store level on new products and trends. 

 - 7 -

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Although the core merchandise assortment tends to be similar for each Hibbett store, important demographic, 

local and/or regional differences exist.  Accordingly, our stores offer products that reflect preferences for particular 
demographics as well as interests from each community.  Our knowledge of these interests, combined with access to 
leading vendors, enables our merchandising staff to react quickly to emerging trends or special events, such as fashion 
shifts or athletic events. 

Our merchandising staff, operations staff and management analyze current trends primarily through the lens of 

our store typing strategy.  This information is gathered and analyzed utilizing our business intelligence tool.  Other 
strategic measures we utilize to recognize trends or changes in our industry include: 

•  maintaining close relationships with vendors and other retailers; 
• 
studying other retailers for best practices in merchandising; 
• 
attending various trade shows, both in our industry and outside as well as reviewing industry trade 
publications; 
actively participating in industry associations such as the National Sporting Goods Association (NSGA); 
visiting competitor store locations; 

• 
• 
•  monitoring industry data sources and periodicals; 
•  monitoring product selection at competing stores and online; and 
• 

communicating with our regional vice presidents, district managers and store managers. 

The merchandising staff works closely with store personnel to meet the requirements of individual stores for 

appropriate merchandise in sufficient quantities.  See “Risk Factors.” 

Our Vendor Relationships 

The athletic specialty retail business is brand name driven.  Accordingly, we maintain positive relationships 
with a number of well-known vendors to satisfy customer demand.  We believe that our stores are among the primary 
brick and mortar retail distribution avenues for brand name vendors that seek to penetrate our target markets.  As a 
result, we are able to attract considerable vendor interest and establish long-term partnerships with vendors.  As our 
vendors expand their product lines and grow in popularity, we expand sales of these products within our stores.  In 
addition, as we continue to increase our store base and enter new markets, our vendors increase their brand presence 
within these regions.  We also work with our vendors to establish favorable pricing and to receive cooperative 
marketing funds.  See “Risk Factors.” 

Our Information Systems 

We continue to use technology as an enabler of our business strategies.  We have implemented and 

maintained systems targeted at improving financial control, cost management, inventory control, merchandise 
planning, logistics, replenishment, and product allocation.  In recent years, we have focused on information systems 
that are designed to be used in all stores, yet are flexible enough to meet the unique needs of each specific store 
location. Additionally, we have begun transitioning toward omni-channel retailing, which has driven modernization 
efforts for existing systems and development of new systems to support our future online presence.  

Our communications network sends and receives critical business data to and from our stores, our third 
party cloud providers, and our managed hosting facility (second data center).  Our information is processed in a 
secure environment to protect both the actual data and the physical assets.  We attempt to mitigate the risk of cyber-
security threats and business interruptions by maintaining strong security protocols, threat monitoring, regular risk 
reviews, and a detailed disaster recovery plan. 

We strive to maintain highly qualified and motivated teams of individuals to support our information 

systems, which includes security, help desk, engineering, quality assurance, business analysis, solution development 
and project managers.  Our systems are monitored 24 hours a day.  Our management believes that our current 
systems and practice of implementing regular updates will continue to support our current needs and future 
growth.  We use a strategic information systems planning process that involves senior management and is integrated 
into our overall business planning and enterprise risk management. Information systems projects are prioritized 
based upon strategic, financial, regulatory and other business criteria. 

 - 8 -

 
 
 
 
 
 
 
 
 
 
 
 
 
Our Advertising and Promotion 

We target advertising opportunities in our markets to increase the effectiveness of our advertising budget.  Our 
advertising and promotional spending is centrally directed.  Print advertising, including direct mail pieces and postcards 
to customers, has historically served as the foundation of our promotional program and accounted for the majority of 
our total advertising costs in Fiscal 2017. 

Due to the effective performance of these traditional marketing vehicles, we will continue to invest in them in 
Fiscal 2018.  We will also add significant investments in digital marketing to support the launch of our e-commerce site 
and other omni-channel initiatives.  Future incremental investments include search engine optimization (SEO), paid 
search, influencer campaigns and Instagram/Facebook marketing.  We utilize the Hibbett marketing team as well as 
external digital marketing agencies to ensure execution and returns from these new programs. 

We offer a customer loyalty program, the MVP Rewards program, whereby customers can earn reward 

certificates that can be redeemed in our stores.  Our MVP Rewards program represents a significant portion of overall 
sales, although we recognize there are opportunities to drive additional sales through enhancements to the program.  In 
Fiscal 2017, we analyzed customer shopping data and surveyed customers to identify these opportunities, and as a 
result, we will launch an improved program in Fiscal 2018 that will provide more features and value to our customers.   

Our Competition 

The business in which we are engaged is highly competitive.  The marketplace for athletic specialty 
merchandise is highly fragmented as many different brick and mortar and online retailers compete for market share by 
utilizing a variety of formats and merchandising strategies.  We compete with department and discount stores, 
traditional shoe stores, specialty sporting goods shops, local sporting goods stores, outlet centers, mass merchandisers, 
e-commerce retailers and, in some of our large and mid-size markets, national sporting goods superstores.  In addition, 
we face competition from vendors that sell directly to consumers. 

Although we face competition from a variety of competitors, we believe that our stores are able to compete 

effectively by providing a premium assortment of footwear, apparel, accessories and team sports merchandise.  
Additionally, we differentiate our store experience through extensive product knowledge, customer service and 
convenient locations.  We believe we compete favorably with respect to these factors in the smaller markets 
predominantly in the South, Southwest, Mid-Atlantic and Midwest regions of the United States.  See “Risk Factors.” 

Our Trademarks 

Our Company, by and through subsidiaries, is the owner or licensee of trademarks that are very important 

to our business.  For the most part, trademarks are valid as long as they are in use and/or their registrations are 
properly maintained.  Registrations of trademarks can generally be renewed indefinitely as long as the trademarks 
are in use. 

Following is a list of active trademarks registered and owned by the Company: 

•  Hibbett Sports, Registration No. 2717584 
•  Sports Additions, Registration No. 1767761 
•  Hibbett, Registration No. 3275037 

Our Executive Officers 

Our current executive officers and their prior business experience are as follows: 

Jeffry O. Rosenthal, age 59, has been our Chief Executive Officer and President since March 2010.  He 

also currently serves on our Board of Directors.  Formerly, he served as President and Chief Operating Officer from 
February 2009 through March 2010 and as Vice President of Merchandising from August 1998 through February 
2009.  Prior to joining us, Mr. Rosenthal was Vice President and Divisional Merchandise Manager for Apparel with 
Champs Sports, a division of Foot Locker, Inc., from 1981 to 1998. 

 - 9 -

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Scott J. Bowman, age 50, was hired as our Senior Vice President and Chief Financial Officer in July 2012.  

Prior to joining us, Mr. Bowman was Division Chief Financial Officer – Northern Division of The Home Depot, a 
large home improvement retailer.  Previously, Mr. Bowman served The Home Depot as their Senior Director, 
Finance – IT for approximately three years.  In prior retail experience, he has worked in various controller and 
accounting management positions. 

Jared S. Briskin, age 44, was appointed our Senior Vice President and Chief Merchant in September 2014.  

Formerly, he served as Vice President/Divisional Merchandise Manager of Footwear and Equipment from March 
2010 through September 2014 and Vice President/Divisional Merchandise Manager of Apparel and Equipment from 
June 2004 through March 2010.  Prior to his appointment to Vice President in 2004, Mr. Briskin held various 
merchandising positions across multiple categories since joining the Company in April 1998. 

Cathy E. Pryor, age 53, has been our Senior Vice President of Operations since 2012.  Formerly, she 

served as Vice President of Operations from 1995 to 2012.  She joined our Company in 1988 serving in areas of 
increasing responsibility including district manager and Director of Store Operations.  

Our Employees 

As of January 28, 2017, we employed approximately 3,200 full-time and approximately 6,100 part-time 

employees, none of whom are represented by a labor union.  The number of part-time employees fluctuates 
depending on seasonal needs.  We consider our relationship with our employees to be good and have not 
experienced significant interruptions of operations due to labor disagreements.  We have implemented programs in 
our stores and corporate offices to ensure that we hire and promote the most qualified employees in a non-
discriminatory way. 

Employee Development:  We develop our training programs in a continuing effort to service the needs of 

our customers and employees.  These programs include DVD training in all stores for the latest in technical detail of 
new products and new operational and customer service techniques.  Because we primarily promote or relocate 
current employees to serve as managers for new stores, training and assessment of our employees is essential to our 
sustained growth. 

One of the most significant training programs we have is Hibbett University or “Hibbett U”, which is an 

intensive, five-day session designed specifically for store management. 

Seasonality 

We experience seasonal fluctuations in our net sales and results of operations.  We typically experience 

higher net sales in early spring due to spring sports and annual tax refunds, late summer due to back-to-school 
shopping and winter due to holiday shopping.  In addition, our quarterly results of operations may fluctuate 
significantly as a result of a variety of factors, including the timing of new store openings, the amount and timing of 
net sales contributed by new stores, weather fluctuations, merchandise mix, demand for merchandise driven by local 
interest in sporting events, and the timing of sales tax holidays and annual tax refunds.   

Although our operations are influenced by general economic conditions, we do not believe that, historically, 

inflation has had a material impact on our results of operations as we are generally able to pass along inflationary 
increases in costs to our customers. 

Item 1A.  Risk Factors. 

You should carefully consider the following risks, as well as the other information contained in this report, 

before investing in shares of our common stock.  The occurrence of one or more of the circumstances or events 
described in this section could have a material adverse effect on our business, financial condition, results of operations, 
cash flows or on the trading prices of our common stock.  The risks and uncertainties described in this Annual Report 
on Form 10-K are not the only ones facing us.  Additional risks and uncertainties not known to us at this time or that 
we currently believe are immaterial also may adversely affect our business and operations. 

 - 10 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Risks Related to Our Business and Industry. 

Disruptions in the economy and in financial markets could adversely affect consumer purchases of discretionary 
items, which could reduce our net sales. 

In general, our sales represent discretionary spending by our customers.  Discretionary spending is affected by 
many factors that are outside our control, including, among others, general business conditions, interest rates, inflation, 
household income, consumer debt levels, the availability of consumer credit, tax rates and tax refunds, sales tax 
holidays, energy prices, unemployment trends, home values and other matters that influence consumer confidence and 
spending.  Disruptions in the U.S. economy, financial markets or other economic conditions affecting disposable 
consumer income may adversely affect our business.  A reduction in customer traffic to our stores or a shift in customer 
spending to products other than those sold by us or to products sold by us that are less profitable could result in lower 
net sales, decreases in inventory turnover or a reduction in profitability due to lower margins. 

Pressure from our competitors may force us to reduce our prices or increase our spending on advertising and 
promotion, which would lower our net sales, gross profit and operating income. 

The business in which we are engaged is a highly competitive and evolving market.  The marketplace for 

athletic specialty merchandise is highly fragmented as many different brick and mortar and online retailers compete for 
market share by utilizing a variety of formats and merchandising strategies.  We compete with department and discount 
stores, traditional shoe stores, specialty sporting goods shops, local sporting goods stores, outlet centers, mass 
merchandisers, e-commerce retailers and, in some of our large and mid-size markets, national sporting goods 
superstores.  In addition, we face competition from vendors that sell directly to consumers.  Direct sales by vendors 
may adversely affect our market share and reduce our revenues. 

Many of our competitors have greater financial, marketing and distribution resources than we do.  In addition, 
many of our competitors employ price discounting policies that, if intensified, may make it difficult for us to reach our 
sales goals without reducing our prices.  As a result of this competition, we may also need to spend more on advertising 
and promotion than we anticipate.  Inadequate advertising that is less effective than our competitors could inhibit our 
ability to maintain relevance in the market place and drive increased sales. 

We cannot guarantee that we will continue to be able to compete successfully against existing or future 

competitors.  Expansion into markets served by our competitors, entry of new competitors or expansion of existing 
competitors into our markets could be detrimental to our business, financial condition and results of operations. 

If we are unable to successfully develop and implement an omni-channel platform, we may not be able to 
compete effectively and our sales and profitability may be adversely affected. 

Online retail shopping is rapidly evolving, and we expect competition in the e-commerce market to 
intensify in the future as the Internet facilitates competitive entry and comparison shopping.  Consumers are 
increasingly embracing shopping online and through mobile commerce applications.  As a result, a growing portion 
of total consumer expenditures with retailers is occurring online and through mobile commerce applications. Our 
future success could be adversely affected if we are unable to identify and capitalize on retail trends, including 
technology, e-commerce and other process efficiencies to gain market share and better service our customers. 

We are developing a full omni-channel platform, which will integrate digital commerce with our stores to 

provide a seamless experience for our customers.  We began the development of the omni-channel platform in Fiscal 
2015 and expect to complete all phases by the end of Fiscal 2018.  We cannot give any assurances that our omni-
channel platform, when implemented, will perform in a manner that will give us the ability to attract and retain 
customers, increase sales and successfully compete with other online retailers.  If we do not successfully develop 
and maintain a relevant omni-channel experience for our customers or attract online buyers through our omni-
channel, our sales and profitability could be adversely affected. 

 - 11 - 

 
 
 
 
 
 
 
 
 
A slower pace of new store openings may negatively impact our net sales growth and operating income, and we 
may be unable to achieve our expansion plans for future growth. 

The opening of new stores has contributed significantly to our growth in net sales.  Our continued growth 

depends largely upon our ability to open new stores in a timely manner, to operate them profitably and to manage them 
effectively.  Additionally, successful expansion is subject to various contingencies, many of which are beyond our 
control.  Economic and other challenges faced by real estate developers, including any reduced demand for strip 
shopping centers and brick and mortar stores, can also impact our ability to open new stores at the pace we prefer.  In 
order to open and operate new stores successfully, we must secure leases on suitable sites with acceptable terms, build-
out and equip the stores with furnishings and appropriate merchandise, hire and train personnel and integrate the stores 
into our operations.   

We cannot give any assurances that we will decide to or be able to continue our expansion plans successfully; 
that we will be able to achieve results similar to those achieved with prior locations; or that we will be able to continue 
to manage our growth effectively.  Our failure to achieve our expansion plans could materially and adversely affect our 
business, financial condition and results of operations.  Furthermore, our operating margins may be adversely impacted 
in periods in which incremental expenses are incurred as a result of new store openings. 

We rely heavily on information systems to conduct our business.  Problems with our information systems could 
disrupt our operations and negatively impact our financial results and materially adversely affect our business 
operations. 

Our ability to effectively manage and operate our business depends significantly on information technology 

systems.  The failure of these systems to operate effectively and support growth and expansion, problems with 
integrating various data sources, challenges in transitioning to upgraded or replacement systems or difficulty in 
integrating new systems could adversely impact the operation of our business. 

We rely on our information systems to effectively manage our sales, logistics, merchandise planning and 

replenishment, to process financial information and sales transactions and to optimize our overall inventory levels.  
We attempt to mitigate the risk of possible business interruptions through change control protocols and a disaster 
recovery plan, which includes storing critical business information off-site. 

Most of our information system infrastructure is centrally located, and we rely on third-party service 
providers for certain system applications that are hosted remotely or in cloud-based applications.  There is a risk that 
we may not have adequately addressed risks associated with using third-party providers or cloud-based applications.  
Such risks include security issues such as adequate encryption and intrusion detection; user access control; data 
separation; the impact of technical problems such as server outages; their disaster recovery capabilities; and exit 
strategies.  A service provider disruption or failure in any of these areas could have an adverse effect on our 
business. 

Insufficient investment in technology, inadequate preventive maintenance, investment in the wrong 
technology, delayed replacement of obsolete equipment, shifts in technology, the failure to attract and retain highly-
qualified IT personnel and inadequate policies to identify our technology needs could have an adverse effect on our 
business. 

Security threats, including physical and cyber-security threats, and unauthorized disclosure of sensitive or 
confidential information could harm our business and reputation with our consumers. 

The protection of Company, customer and employee data is critical to us.  Our business involves the 
receipt, storage and transmission of customers’ personal information, consumer preferences and payment card 
information, as well as confidential information about our employees, our suppliers and our Company. Our ability to 
effectively manage our business depends on the security, reliability and capacity of our IT systems.  We rely on 
commercially available systems, software, tools and monitoring to provide security for processing, transmission and 
storage of all such data, including confidential information.   

 - 12 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
Hackers and data thieves are increasingly sophisticated and operate large-scale and complex automated 

attacks.  Any breach of our network may result in the loss of valuable business data, misappropriation of our 
customers’ or employees’ personal information, or a disruption of our business, which could give rise to unwanted 
media attention, materially damage our customer and vendor relationships and reputation and result in lost sales, 
fines and lawsuits.  In addition, information technology system failures, network disruptions or breaches of security 
could impact timely order or receipt of inventory, payment to vendors and employees, processing of transactions or 
reporting of financial results.  Moreover, we must comply with increasingly complex and rigorous regulatory 
standards enacted to protect business and personal data, failure of which could give rise to legal and reputational 
risks. 

We have security measures designed to protect against the misappropriation or corruption of our systems, 

intentional or unintentional disclosure of confidential information or disruption of our operations.  Our risk 
remediation procedures include an annual IT risk assessment based on the SANS Institute Critical Security Controls 
framework which prioritizes security functions that are effective against the latest Advanced Targeted Threats while 
emphasizing security controls that have demonstrated real world effectiveness.  Even so, advanced cyber-security 
threats are persistent and continue to evolve making them increasingly difficult to identify and prevent.  Protecting 
against these threats may require significant resources, and we may not be able to implement measures that will 
protect against all of the significant risks to our information technology systems.   

In addition, we rely on a number of third party service providers to execute certain business processes and 

maintain certain IT systems and infrastructure.  Any breach of security on their part could impair our ability to 
effectively operate.  Any security breach involving the misappropriation, loss or other unauthorized disclosure of 
confidential information, intentional or unintentional, whether by us or our providers, could damage our reputation, 
expose us to risk of litigation and liability and could have a material adverse effect on our business. 

Our inability to identify and anticipate changes in consumer demands and preferences and our inability to respond 
to such consumer demands in a timely manner could reduce our net sales. 

Our products appeal to a broad range of consumers whose preferences cannot be predicted with certainty and 

are subject to rapid change.  Our success depends on our ability to identify product trends as well as to anticipate and 
respond to changing merchandise trends and consumer demand in a timely manner.  We cannot assure you that we will 
be able to continue to offer assortments of products that appeal to our customers or that we will satisfy changing 
consumer demands in the future.  Accordingly, our business, financial condition and results of operations could be 
materially and adversely affected if: 

•  we are unable to identify and respond to emerging trends, including shifts in the popularity of certain 

products; 

•  we miscalculate either the market for the merchandise in our stores or our customers’ purchasing habits; 

or 
consumer demand unexpectedly shifts away from athletic footwear or our more profitable apparel lines. 

• 

In addition, we may be faced with significant excess inventory of some products and missed opportunities 

for other products, which could decrease our profitability. 

If we lose any of our key vendors or any of our key vendors fail to supply us with quality brand name 
merchandise at competitive prices, we may not be able to meet the demand of our customers and our net sales 
and profitability could decline. 

We are a retailer of manufacturers’ branded items and are thereby dependent on the availability of key 

products and brands.  Our top three vendors accounted for over 80% of our total inventory purchases during Fiscal 
2017.  Our business is dependent upon close relationships with vendors and our ability to purchase brand name 
merchandise at competitive prices.  As a retailer, we cannot control the supply, design, function or cost of many of the 
products we offer for sale.  Moreover, certain merchandise that is in high demand may be allocated by vendors based 
upon the vendors’ internal criteria, which is beyond our control. 

 - 13 - 

 
 
 
 
 
 
 
 
 
 
 
 
As a result, our sales could decline if we are not provided with a sufficient allocation of high demand 
merchandise from one or more of our key vendors or if the vendor’s merchandise were to decline in quantity, quality or 
desirability to our customers.  Our profits could decline if we are unable to pass along any increases in the cost of brand 
merchandise from our key vendors, including costs resulting from higher tariffs or taxes on imported merchandise.  In 
addition, many of our vendors provide us with return privileges, volume purchasing allowances and cooperative 
advertising such that any changes to such benefits could have an adverse effect on our business. 

We believe that we have long-standing and strong relationships with our vendors and that we have adequate 
sources of brand name merchandise on competitive terms.  However, the loss or decline of key vendor support could 
have a material adverse effect on our business, financial condition and results of operations.  There can be no 
assurances that we will be able to acquire such merchandise at competitive prices or on competitive terms in the future.   

We also rely on services and products from non-merchandise vendors.  A disruption in these services or 

products due to the financial condition or inefficient operations of these vendors could adversely affect our business 
operations. 

We would be materially and adversely affected if all or a significant portion of our single wholesale and logistics 
facility were shut down. 

We currently operate a single wholesale and logistics facility in Alabaster, Alabama, a suburb of Birmingham, 
where we receive and ship substantially all of our merchandise.  Any natural disaster or other serious disruption to this 
facility would damage a portion of our inventory and could impair our ability to adequately stock our stores and 
process returns of products to vendors and could adversely affect our net sales and profitability.  In addition, we could 
incur significantly higher costs and longer lead times associated with shipping our products to our stores during the 
time it takes for us to reopen or replace the facility. 

Further, because we rely on a single wholesale and logistics facility, our growth could be limited if our facility 

reaches full capacity.  Such restraint could result in a loss of market share and our inability to execute our business 
strategy and could have a material adverse effect on our business, financial condition and operating results. 

Our success depends substantially on the value and perception of the brand name merchandise we sell. 

Our success is largely dependent on our consumers’ perception and connection to the brand names we carry, 

such as Nike, Under Armour, Reebok, adidas, Easton, The North Face, etc.  Brand value is based in part on our 
consumer’s perception on a variety of subjective qualities so that even an isolated incident could erode brand value and 
consumer trust, particularly if there is considerable publicity or litigation.  Consumer demand for our products or 
brands could diminish significantly in the event of erosion of consumer confidence or trust, resulting in lower sales 
which could have a material adverse effect on our business, financial condition and results of operations. 

A disruption in the flow of imported merchandise or an increase in the cost of those goods could significantly 
decrease our net sales and operating income. 

Many of our largest vendors source a majority of their products from foreign countries.  Imported goods are 

generally less expensive than domestic goods and contribute significantly to our favorable profit margins.  Our 
ability to provide quality imported merchandise on a profitable basis may be subject to political and economic 
factors and influences that we cannot control.  National or international events, including changes in government 
trade or other policies, could increase our merchandise costs and other costs that are critical to our operations.  If 
imported merchandise becomes more expensive, we may find it difficult to pass the increase on to customers.  If 
imported merchandise becomes unavailable, the transition to alternative sources by our vendors may not occur in 
time to meet our demands or the demands of our customers.  Products from alternative sources may also be more 
expensive or may be of lesser quality than those our vendors currently import.  Risks associated with reliance on 
imported goods include: 

• 

disruptions in the flow of imported goods because of factors such as: 
• 
• 

raw material shortages, work stoppages, labor availability and political unrest; 
problems with oceanic shipping, including blockages or labor union strikes at U.S. or foreign 
ports; and 
economic crises and international disputes. 

• 

 - 14 - 

 
 
 
 
 
 
 
 
 
 
 
 
• 

increases in the cost of purchasing or shipping foreign merchandise resulting from, for example: 
• 
• 
• 
• 
• 

import tariffs or the proposed U.S. border adjustment tax; 
foreign government regulations; 
rising commodity prices; 
increased costs of oceanic shipping; 
changes in currency exchange rates or policies and local economic conditions, including the 
United States imposing antidumping or countervailing duty orders, safeguards, remedies or 
compensation and retaliation due to illegal foreign trade practices; and 
trade restrictions, including import quotas or loss of “most favored nation” status with the United 
States. 

• 

In addition, to the extent that any foreign manufacturer from whom our vendors are associated may directly 
or indirectly utilize labor practices that are not commonly accepted in the United States, we could be affected by any 
resulting negative publicity. 

Our operating results are subject to seasonal and quarterly fluctuations.  Furthermore, our quarterly operating 
results, including comparable store net sales, will fluctuate and may not be a meaningful indicator of future 
performance.   

We experience seasonal fluctuations in our net sales and results of operations.  We typically experience higher 

net sales in early spring due to spring sports and annual tax refunds, late summer due to back-to-school shopping and 
winter due to holiday shopping.  In addition, our quarterly results of operations may fluctuate significantly as a result of 
a variety of factors, including the timing of new store openings, the amount and timing of net sales contributed by new 
stores, weather fluctuations, merchandise mix, demand for merchandise driven by local interest in sporting events, and 
the timing of sales tax holidays and annual tax refunds.  Any of these events, particularly in the fourth quarter, could 
have a material adverse effect on our business, financial condition and operating results for the entire fiscal year. 

Comparable store net sales vary from quarter to quarter, and an unanticipated decline in comparable store net 

sales may cause the price of our common stock to fluctuate significantly.  Factors which could affect our comparable 
store net sales results include: 

• 
• 
• 
• 
• 
• 
• 
• 
• 

shifts in consumer tastes and fashion trends; 
calendar shifts of holiday or seasonal periods; 
the timing of income tax refunds to customers; 
increases in personal income taxes paid by our customers; 
calendar shifts or cancellations of sales tax-free holidays in certain states; 
the success or failure of college and professional sports teams within our core regions; 
changes in or lack of tenants in the shopping centers in which we are located; 
pricing, promotions or other actions taken by us or our existing or possible new competitors; and 
unseasonable weather conditions or natural disasters. 

We cannot assure you that comparable store net sales will increase at the rates achieved in prior periods or that 

rates will not decline. 

We depend on key personnel, the loss of which may adversely affect our ability to run our business effectively and 
our results of operations. 

We benefit from the leadership and performance of our senior management team and other key employees.  
If we lose the services of any of our principal executive officers or other skilled and experienced personnel, we may 
not be able to fully implement our business strategy or run our business effectively and operating results could 
suffer.  The Compensation Committee of our Board of Directors reviews, on a regular basis, a succession plan 
prepared by senior management that addresses the potential loss of key personnel positions.  The goal of the 
succession plan is to have a contingency plan that minimizes disruptions in the workplace until a suitable 
replacement can be found, but no assurance can be given that we will be able to retain existing or attract additional 
qualified personnel when needed. 

 - 15 - 

 
 
 
 
 
 
 
 
 
 
 
Further, as our business grows, we will need to attract and retain additional qualified personnel in a timely 

manner and develop, train and manage an increasing number of management-level sales associates and other 
employees. Competition for qualified employees could require us to pay higher wages and benefits to attract a 
sufficient number of qualified employees, and increases in the minimum wage or other employee benefit costs could 
increase our operating expense.  An inability to attract and retain personnel as needed in the future could negatively 
impact our net sales growth and operating results. 

We may face difficulties in meeting our labor needs to effectively operate our business. 

We are heavily dependent upon our labor workforce in the geographic areas where we conduct our business.  

Our compensation packages are designed to provide benefits commensurate with our level of expected service.  
However, within our retail and logistics operations, we face the challenge of filling many positions at wage scales that 
are appropriate to the industry and competitive factors.  As a result of these and other factors, we face many external 
risks and internal factors in meeting our labor needs, including competition for qualified personnel, overall 
unemployment levels, prevailing wage rates, as well as rising employee benefit costs.  Changes in any of these factors, 
including a shortage of available workforce in areas in which we operate, could interfere with our ability to adequately 
service our customers or to open suitable locations and could result in increasing labor costs. 

Increases in transportation or shipping costs, climate change regulation and other factors may negatively impact 
our results of operations. 

We rely upon various means of transportation, including ship and truck, to deliver products from vendors to 

our wholesale and logistics facility and from our wholesale and logistics facility to our stores.  Consequently, our 
results can vary depending upon the price of fuel.  The price of oil has fluctuated drastically over the last few years.  In 
addition, governmental efforts to combat climate change through reduction of greenhouse gases may result in higher 
fuel costs through taxation or other means.  Any increases in fuel costs would increase our transportation costs for 
delivery of product to our wholesale and logistics facility and shipment to our stores, as well as our vendors’ 
transportation costs. 

In addition, general labor shortages or strikes in the transportation or shipping industries could negatively 

affect transportation and shipping costs and our ability to supply our stores in a timely manner.  We also rely on 
efficient and effective operations within our wholesale and logistics facility to ensure accurate product delivery to our 
stores.  Failure to maintain such operations could adversely affect net sales. 

Our stores are concentrated within the South, Southwest, Mid-Atlantic and Midwest regions of the United States, 
which could subject us to regional risks. 

Our stores are heavily concentrated in certain regions of the United States.  We are subject to regional risks, 
such as the regional economy, weather conditions and natural disasters, increasing costs of electricity, oil and natural 
gas, as well as government regulations specific in the states and localities within which we operate.  In addition, recent 
falling oil prices may adversely affect employment and consumer spending in those states that are within our regions 
that rely on oil revenues as a significant part of the economies of those states.  We sell a significant amount of team 
sports merchandise that can be adversely affected by significant weather events that postpone the start of or shorten 
sports seasons or that limit participation of fans and sports enthusiasts.   

Unforeseen events, including public health issues and natural disasters such as earthquakes, hurricanes, 

tornados, snow or ice storms, floods and heavy rains could disrupt our operations or the operations of our suppliers; 
significantly damage or destroy our retail locations; prohibit consumers from traveling to our retail locations; or prevent 
us from resupplying our stores or wholesale and logistics facility.  We believe that we take reasonable precautions to 
prepare for such events; however, our precautions may not be adequate to deal with such events in the future.  If such 
events occur in areas in which we have our wholesale and logistics facility or a concentration of retail stores, or if they 
occur during peak shopping seasons, it could have a material adverse effect on our business, financial condition and 
results of operations. 

 - 16 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
We sell a significant amount of licensed team sports merchandise, the sale of which may be subject to 

fluctuations based on the success or failure of such teams.  The poor performance by college and professional sports 
teams within our core regions of operations, as well as professional team lockouts, could cause our financial results to 
fluctuate year over year. 

Risks Related to Our Capital Structure 

We manage cash and cash equivalents beyond federally insured limits per financial institution and purchase 
investments not fully guaranteed by the Federal Deposit Insurance Corporation (FDIC), subjecting us to investment 
and credit availability risks. 

We manage cash and cash equivalents in various institutions at levels beyond federally insured limits per 
institution, and we purchase investments not guaranteed by the FDIC.  Accordingly, there is a risk that we will not 
recover the full principal of our investments or that their liquidity may be diminished.  In an attempt to mitigate this 
risk, our investment policy emphasizes preservation of principal and liquidity.  We cannot be assured that we will not 
experience losses on our deposits or investments. 

We face risk that financial institutions may fail to fulfill commitments under our committed credit facilities. 

We have financial institutions that are committed to providing loans under our revolving credit facilities.  

There is a risk that these institutions cannot deliver against these obligations in a timely matter, or at all.  If the financial 
institutions that provide these credit facilities were to default on their obligation to fund the commitments, these 
facilities would not be available to us, which could adversely affect our liquidity and financial condition.  For 
discussion of our credit facilities, see “Liquidity and Capital Resources” in Item 7 and Note 5 to our consolidated 
financial statements. 

Risks Related to Ownership of Our Common Stock. 

The market price of our common stock, like the stock market in general, is likely to be highly volatile.  

Factors that could cause fluctuation in our common stock price may include, among other things: 

actual or anticipated variations in quarterly operating results; 
changes in financial estimates by investment analysts and our inability to meet or exceed those estimates; 
additions or departures of key personnel; 

• 
• 
• 
•  market rumors or announcements by us or by our competitors of significant acquisitions, divestitures or 

joint ventures, strategic partnerships, large capital commitments or other strategic initiatives;  
changes in retail sales data that indicate consumers may spend less on discretionary purchases; and 
sales of our common stock by key personnel or large institutional holders. 

• 
• 

Many of these factors are beyond our control and may cause the market price of our common stock to decline, 

regardless of our operating performance. 

Significant stockholders or potential stockholders may attempt to effect changes or acquire control over our 
company, which could adversely affect our results of operations and financial condition. 

Stockholders may from time to time attempt to effect changes, engage in proxy solicitations or advance 
stockholder proposals.  Responding to proxy contests and other actions by activist stockholders can be costly and 
time-consuming, disrupting our operations and diverting the attention of our Board of Directors and senior 
management from the daily operations of our business or pursuing our business strategies. As a result, activist 
stockholder campaigns could adversely affect our results of operations and financial condition. 

 - 17 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Risks Related to Governance, Regulatory, Legislative and Legal Matters. 

Provisions in our charter documents and Delaware law might deter acquisition bids for us. 

Certain provisions of our certificate of incorporation and bylaws may be deemed to have anti-takeover effects 

and may discourage, delay or prevent a takeover attempt that a stockholder might consider in its best interest.  These 
provisions, among other things: 

• 
• 

• 

• 

• 

classify our Board of Directors into three classes, each of which serves for different three-year periods; 
provide that a director may be removed by stockholders only for cause by a vote of the holders of not less 
than two-thirds of our shares entitled to vote; 
provide that all vacancies on our Board of Directors, including any vacancies resulting from an increase 
in the number of directors, may be filled by a majority of the remaining directors, even if the number is 
less than a quorum; 
provide that special meetings of the common stockholders may only be called by the Board of Directors, 
the Chairman of the Board of Directors or upon the demand of the holders of a majority of the total 
voting power of all outstanding securities of the Company entitled to vote at any such special meeting; 
and 
call for a vote of the holders of not less than two-thirds of the shares entitled to vote in order to amend the 
foregoing provisions and certain other provisions of our certificate of incorporation and bylaws. 

In addition, our Board of Directors, without further action of the stockholders, is permitted to issue and fix the 
terms of preferred stock, which may have rights senior to those of common stock.  We are also subject to the Delaware 
business combination statute, which may render a change in control of us more difficult.  Section 203 of the Delaware 
General Corporation Laws would be expected to have an anti-takeover effect with respect to transactions not approved 
in advance by the Board of Directors, including discouraging takeover attempts that might result in a premium over the 
market price for the shares of common stock held by stockholders. 

We cannot be assured that we will not experience pressure from labor unions or become the target of labor union 
campaigns. 

While we believe we maintain good relations with our employees, we cannot provide any assurances that we 

will not experience pressure from labor unions or become the target of labor union campaigns.  The potential for 
unionization could increase in the United States if federal legislation or regulatory changes are adopted that would 
facilitate labor organization.  Significant union representation would require us to negotiate wages, salaries, benefits 
and other terms with many of our employees collectively and could adversely affect our results of operations by 
increasing our labor costs or otherwise restricting our ability to maximize the efficiency of our operations. 

Changes in federal, state or local laws, or our failure to comply with such laws, could increase our expenses and 
expose us to legal risks. 

Our Company is subject to numerous laws and regulatory matters relating to the conduct of our business.  In 

addition, certain jurisdictions have taken a particularly aggressive stance with respect to certain matters and have 
stepped up enforcement, including fines and other sanctions.   Such laws and regulatory matters include: 

•  The Americans with Disabilities Act and similar state laws that give civil rights protections to individuals 

with disabilities in the context of employment, public accommodations and other areas;  

•  The Patient Protection and Affordable Care Act provisions; 
•  The Telephone Consumer Protection Act (TCPA) provisions that regulate telemarketing, auto-dialed and 

pre-recorded calls as well as text messages and unsolicited faxes; 

•  Labor and employment laws that govern employment matters such as minimum wage, exempt 
employment status, overtime, family leave mandates and workplace safety regulations; 

•  Securities and exchange laws and regulations; 
•  New or changing laws relating to state and local taxation and licensing, including sales and use tax laws, 

withholding taxes and property taxes; 

 - 18 - 

 
 
 
 
 
 
 
 
 
 
 
 
•  New or changing laws relating to information security, privacy, cashless payments and consumer credit, 

protection and fraud; 

•  New or changing environmental regulations, including measures related to climate change and 

greenhouse gas emissions; 

•  New or changing laws and regulations concerning product safety or truth in advertising; and 
•  New or changing federal and state immigration laws and regulations. 

Our operations will continue to be subject to federal, state and local governmental regulation.  Uncertainty 

with respect to the new U.S. presidential administration and Congress and potential changes that may be made in laws, 
regulations and policies could exacerbate the risks above.  Changes in domestic policy, including significant changes in 
tax, trade, healthcare and other laws and regulations could affect our operations.  For example, tax proposals may 
include changes, which could, if implemented, have an adverse or a beneficial impact on our operations, including a 
“border adjustment tax” or new import tariffs, which could adversely affect us because we sell imported products.  
Proposals to modify or repeal the Patient Protection and Affordable Care Act, if implemented, may also affect us.  
Unknown matters, new laws and regulations or stricter interpretations of existing laws or regulations may affect our 
business or operations in the future and could lead to government enforcement and resulting litigation by private 
litigants.  Increasing regulations could expose us to a challenging enforcement environment or to third-party liability 
(such as monetary recoveries and recoveries of attorney’s fees) and could have a material adverse effect on our 
business and results of operations. 

Our corporate legal department monitors regulatory activity and is active in notifying and updating applicable 

departments and personnel on pertinent matters and legislation.  Our Human Resources (HR) Department leads 
compliance training programs to ensure our field managers are kept abreast of HR-related regulatory activity that 
affects their areas of responsibility.  We believe that we are in substantial compliance with applicable environment and 
other laws and regulations, and although no assurance can be given, we do not foresee the need for any significant 
expenditure in this area in the near future. 

Changes in rules related to accounting for income taxes, changes in tax laws in any of the jurisdictions in which we 
operate or adverse outcomes from audits by taxing authorities could result in an unfavorable change in our effective 
tax rate. 

We operate our business in numerous tax jurisdictions.  As a result, our effective tax rate is derived from a 

combination of the federal rate and applicable tax rates in the various states in which we operate.  Our effective tax rate 
may be lower or higher than our tax rates have been in the past due to numerous factors, including the sources of our 
income and the tax filing positions we take.  We base our estimate of an effective tax rate at any given point in time 
upon a calculated mix of the tax rates applicable to our Company and on estimates of the amount of business likely to 
be done in any given jurisdiction.  Changes in rules related to accounting for income taxes, changes in tax laws in any 
of the jurisdictions in which we operate, expiration of tax credits formerly available, failure to manage and utilize 
available tax credits, or adverse outcomes from tax audits that we may be subject to in any of the jurisdictions in which 
we operate could result in an unfavorable change in our effective tax rate. 

Product liability claims or product recalls can adversely affect our business reputation, expose us to lawsuits or 
increased scrutiny by federal and state regulators and may not be fully covered by insurance.  

We sell products, particularly equipment, which entail an inherent risk of product liability and product 
recall and the resultant adverse publicity. We may be subject to significant claims if the purchase of a defective 
product from any of our stores causes injury or death. Our merchandise could be subject to a product recall which 
could reflect negatively on our business reputation. We cannot be assured that product liability claims will not be 
asserted against us in the future. Any claims made may create adverse publicity that would have a material adverse 
effect on our business, reputation, financial condition and results of operations. 

We and our vendors maintain insurance with respect to certain of these risks, including product liability 
insurance and general liability insurance, but in many cases such insurance is expensive, difficult to obtain and no 
assurance can be given that such insurance can be maintained in the future on acceptable terms, or in sufficient 
amounts to protect us against losses due to any such events, or at all. Moreover, even though our insurance coverage 
may be designed to protect us from losses attributable to certain events, it may not adequately protect us from 
liability and expenses we incur in connection with such events. 

 - 19 - 

 
 
 
 
 
 
 
 
 
Litigation may adversely affect our business, financial condition and results of operations. 

Our business is subject to the risk of litigation by employees, consumers, suppliers, competitors, stockholders, 
government agencies or others through private actions, class actions, administrative proceedings, regulatory actions or 
other litigation.  The outcome of litigation, particularly class action lawsuits and regulatory actions, is difficult to assess 
or quantify.  We may incur losses relating to these claims, and in addition, these proceedings could cause us to incur 
costs and may require us to devote resources to defend against these claims that could adversely affect our results of 
operations.  For a description of current legal proceedings, see “Part I, Item 3, Legal Proceedings.” 

Item 1B.  Unresolved Staff Comments. 

None.  

Item 2.  Properties. 

We currently lease all of our existing 1,078 store locations and expect that our policy of leasing rather than 

owning will continue as we continue to expand.  Our leases typically provide for terms of five to ten years with options 
on our part to extend.  Most leases also contain a kick-out clause if projected sales levels are not met and an early 
termination/remedy option if co-tenancy and exclusivity provisions are violated.  We believe this leasing strategy 
enhances our flexibility to pursue various expansion opportunities resulting from changing market conditions and to 
periodically re-evaluate store locations.  See “Risk Factors.” 

As current leases expire, we believe we will either be able to obtain lease renewals for present store locations 

or to obtain leases for equivalent or better locations in the same general area.  Historically, we have not experienced 
any significant difficulty in either renewing leases for existing locations or securing leases for suitable locations for 
new stores.  We do not anticipate any such difficulties into Fiscal 2018.  Based primarily on our belief that we maintain 
good relations with our landlords, that most of our leases are at approximate market rents and that generally we have 
been able to secure leases for suitable locations, we believe our lease strategy will not be detrimental to our business, 
financial condition or results of operations.  

We own our corporate office building, our wholesale and logistics facility and our Team facility, the latter 

of which is located in Birmingham, Alabama and warehouses inventory for educational institutions and youth 
associations.  We believe our wholesale and logistics facility is suitable and adequate to support our operations for 
many years.  See “Risk Factors.” 

Store Locations 

As of January 28, 2017, we operated 1,078 stores in 35 contiguous states.  Of these stores, 203 are located in 

enclosed malls, 24 are free-standing and 851 are located in strip-shopping centers, which are frequently near a Wal-
Mart store.  The following shows the number of locations by state as of January 28, 2017: 

Alabama
Arizona
Arkansas
California
Colorado
Delaware
Florida
Georgia
Illinois
Indiana
Iowa
Kansas

96
9
44
2
6
1
65
103
29
25
12
24

Kentucky
Louisiana
Maryland
Minnesota
Mississippi
Missouri
Nebraska
New Jersey
New Mexico
New York
North Carolina
Ohio

59
60
5
3
65
37
10
2
14
2
59
28

Oklahoma
Pennsylvania
South Carolina
South Dakota
Tennessee
Texas
Utah
Virginia
West Virginia
Wisconsin
Wyoming
TOTAL

44
9
41
4
68
113
2
19
9
8
1
1,078

As of March 17, 2017, we operated 1,076 stores in 35 states. 

 - 20 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Item 3.  Legal Proceedings. 

We are a party to various legal proceedings incidental to our business.  Where we are able to reasonably 

estimate an amount of probable loss in these matters based on known facts, we have accrued that amount as a 
current liability on our balance sheet.  We are not able to reasonably estimate the possible loss or range of loss in 
excess of the amount accrued for these proceedings based on the information currently available to us, including, 
among others, (i) uncertainties as to the outcome of pending proceedings (including motions and appeals) and (ii) 
uncertainties as to the likelihood of settlement and the outcome of any negotiations with respect thereto.  We do not 
believe that any of these matters will, individually or in the aggregate, have a material effect on our business or 
financial condition.  We cannot give assurance, however, that one or more of these proceedings will not have a 
material effect on our results of operations for the period in which they are resolved.  At January 28, 2017 and 
January 30, 2016, we estimated that the liability related to these matters was approximately $0.1 million and $0.2 
million, respectively, and accordingly, we accrued $0.1 million and $0.2 million, respectively, as a current liability 
in our consolidated balance sheets. 

The estimates of our liability for pending and unasserted potential claims do not include litigation costs.  It 
is our policy to accrue legal fees when it is probable that we will have to defend against known claims or allegations 
and we can reasonably estimate the amount of the anticipated expense. 

From time to time, we enter into certain types of agreements that require us to indemnify parties against third-

party claims under certain circumstances.  Generally, these agreements relate to: (a) agreements with vendors and 
suppliers under which we may provide customary indemnification to our vendors and suppliers in respect to actions 
they take at our request or otherwise on our behalf; (b) agreements to indemnify vendors against trademark and 
copyright infringement claims concerning merchandise manufactured specifically for or on behalf of the Company; (c) 
real estate leases, under which we may agree to indemnify the lessors from claims arising from our use of the property; 
and (d) agreements with our directors, officers and employees, under which we may agree to indemnify such persons 
for liabilities arising out of their relationship with us.  We have director and officer liability insurance, which, subject to 
the policy’s conditions, provides coverage for indemnification amounts payable by us with respect to our directors and 
officers up to specified limits and subject to certain deductibles. 

If we believe that a loss is both probable and estimable for a particular matter, the loss is accrued in 
accordance with the requirements of ASC Topic 450, Contingencies.  With respect to any matter, we could change our 
belief as to whether a loss is probable or estimable, or its estimate of loss, at any time. 

Item 4.  Mine Safety Disclosures. 

None. 

 - 21 - 

 
 
 
 
 
 
 
 
 
 
PART II 

Item 5.  Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity 
Securities. 

Our common stock is traded on the NASDAQ Global Select Market (NASDAQ/GS) under the symbol HIBB.  

The following table sets forth, for the periods indicated, the high and low sales prices of shares of our Common Stock 
as reported by NASDAQ. 

Fiscal 2017:
First Quarter ended April 30, 2016
Second Quarter ended July 30, 2016
Third Quarter ended October 29, 2016
Fourth Quarter ended January 28, 2017

Fiscal 2016:
First Quarter ended May 2, 2015
Second Quarter ended August 1, 2015
Third Quarter ended October 31, 2015
Fourth Quarter ended January 30, 2016

High

$        
$        
$        
$        

36.37
36.67
41.63
45.80

High

$        
$        
$        
$        

52.33
48.33
46.13
34.68

Low

$        
$        
$        
$        

32.07
34.92
33.64
32.70

Low

$        
$        
$        
$        

46.78
43.00
33.11
28.65

On March 17, 2017, the last reported sale price for our common stock as quoted by NASDAQ was $29.65 per 

share.  As of March 17, 2017, we had 13 stockholders of record. 

 - 22 - 

 
 
 
 
 
 
 
 
 
The Stock Price Performance Graph below compares the percentage change in our cumulative total 
stockholder return on our common stock against a cumulative total return of the NASDAQ Composite Index and the 
NASDAQ Retail Trade Index.  The graph below outlines returns for the period beginning on January 31, 2012 to 
January 31, 2017.  We have not paid any dividends.  Total stockholder return for prior periods is not necessarily an 
indication of future performance. 

Hibbett Sports, Inc. 

NASDAQ Composite 

NASDAQ Retail Trade 

1/12 

100.00 

100.00 

100.00 

1/13 

109.87 

113.29 

123.01 

1/14 

125.20 

151.56 

155.03 

1/15 

98.14 

172.90 

174.00 

1/16 

67.10 

172.62 

205.56 

1/17 

68.85 

211.07 

247.71 

Dividend Policy.  We have never declared or paid any dividends on our common stock.  We currently intend 

to retain our future earnings to finance the growth and development of our business and for our stock repurchase 
program, and therefore do not anticipate declaring or paying cash dividends on our common stock for the foreseeable 
future.  Any future decision to declare or pay dividends will be at the discretion of our Board of Directors and will be 
dependent upon our financial condition, results of operations, capital requirements and such other factors as our Board 
of Directors deems relevant. 

Equity Compensation Plans.  For information on securities authorized for issuance under our equity 

compensation plans, see “Part III, Item 12, Security Ownership of Certain Beneficial Owners and Management and 
Related Stockholder Matters.” 

 - 23 - 

 
 
 
  
 
 
 
 
Issuer Repurchases of Equity Securities 

The following table presents our stock repurchase activity for the thirteen weeks ended January 28, 2017 (1): 

Period
October 30, 2016 to November 26, 2016
November 27, 2016 to December 31, 2016
January 1, 2017 to January 28, 2017
   Total

Total Number 
of S hares 
Purchased

19,600
61,000
243,600
324,200

Average 
Price per 
S hare
$   
38.54
$   
38.03
$   
34.27
$   
35.24

Total Number of 
S hares 
Purchased as 
Part of Publicly 
Announced 
Programs

Approximate Dollar 
Value of S hares that 
may yet be 
Purchased Under the 
Programs (in 
thousands)

19,600
61,000
243,600
324,200

$                   
$                   
$                   

268,554
266,233
257,885

(1)  In November 2015, the Board of Directors authorized a Stock Repurchase Program of $300.0 million to 

repurchase our common stock through February 2, 2019 that replaced an existing authorization.  See Note 1, “Stock 
Repurchase Program.” 

Item 6.  Selected Consolidated Financial Data. 

The following selected consolidated financial data has been derived from the consolidated financial statements 
of the Company.  The data set forth below should be read in conjunction with “Management’s Discussion and Analysis 
of Financial Condition and Results of Operations” and our “Consolidated Financial Statements and Supplementary 
Data” and “Notes to Consolidated Financial Statements” thereto. 

(In thousands, except per share amounts, Selected Store Data or where noted otherwise)

January 28, 
2017
(52 weeks)

January 30, 
2016
(52 weeks)

Fiscal Year Ended
January 31, 
2015
(52 weeks)

February 1, 
2014
(52 weeks)

February 2, 
2013
(53 weeks)

$      

972,960

$    

943,104

$     

913,486

$     

851,965

$     

818,700

634,364
338,596

610,389
332,715

586,702
326,784

542,700
309,265

519,818
298,882

222,785
19,047
96,764
268
96,496
35,421
61,075

$        

203,673
17,038
112,004
292
111,712
41,184
70,528

$      

$          
$          

2.95
2.92
23,947
24,129

192,648
15,990
118,146
293
117,853
44,269
73,584

$       

181,527
13,847
113,891
188
113,703
42,826
70,877

$       

169,872
13,029
115,981
168
115,813
43,231
72,582

$       

$           
$           

2.90
2.87
25,369
25,620

$           
$           

2.74
2.70
25,870
26,266

$           
$           

2.78
2.72
26,132
26,638

S tatement of Operations Data:
Net sales
Cost of goods sold, including wholesale and 
logistics facility and store occupancy costs
  Gross profit
Store operating, selling and administrative 
expenses
Depreciation and amortization
  Operating income
Interest expense, net
   Income before provision for income taxes
Provision for income taxes
   Net income

Basic earnings per share
Diluted earnings per share
Basic weighted shares outstanding
Diluted weighted average shares outstanding

$            
$            

2.75
2.72
22,240
22,427

Note:  No dividends have been declared or paid. 

 - 24 - 

 
 
 
             
                 
             
                 
           
               
           
               
 
 
 
 
 
        
      
       
       
       
        
      
       
       
       
        
      
       
       
       
          
        
         
         
         
          
      
       
       
       
               
             
              
              
              
          
      
       
       
       
          
        
         
         
         
          
        
         
         
         
          
        
         
         
         
 
 
 
 
(In thousands, except per share amounts, Selected Store Data or where noted otherwise)

January 28, 
2017
(52 weeks)

January 30, 
2016
(52 weeks)

Fiscal Year Ended
January 31, 
2015
(52 weeks)

February 1, 
2014
(52 weeks)

February 2, 
2013
(53 weeks)

Other Data:
Net sales increase
Comparable store sales
Gross profit (as a % to net sales)
Store operating, selling and administrative 
expenses (as a % to net sales)
Depreciation and amortization (as a % to net 
sales)
Provision for income taxes (as a % to net 
sales)
Net income (as a % to net sales)

Balance S heet Data:
Cash and cash equivalents
Average inventory per store
Working capital
Total assets
Long-term capital lease obligations
Stockholders' investment
Treasury shares repurchased
Cost of treasury shares purchased

S elected S tore Data:
Stores open at beginning of period
New stores opened
Stores closed
   Stores open at end of period

Stores expanded during the period
Estimated square footage at end of period

3.2%
0.2%
34.8%

3.2%
-0.4%
35.3%

22.9%

21.6%

2.0%

3.6%
6.3%

1.8%

4.4%
7.5%

7.2%
2.9%
35.8%

21.1%

1.8%

4.8%
8.1%

4.1%
1.8%
36.3%

21.3%

1.6%

5.0%
8.3%

11.8%
6.9%
36.5%

20.8%

1.6%

5.3%
8.9%

$        
$             
$      
$      
$          
$      

38,958
260
242,192
458,854
2,857
334,040
1,236
43,058

$        

$      
$           
$    
$    
$        
$    

32,274
271
225,178
442,372
3,149
310,846
2,236
91,332

$      

$       
$            
$     
$     
$         
$     

88,397
243
253,373
452,397
3,029
324,781
1,206
60,971

$       

$       
$            
$     
$     
$         
$     

66,227
244
232,235
416,345
2,889
304,023
366
20,095

$       

$       
$            
$     
$     
$         
$     

76,911
254
202,899
377,331
2,138
239,127
904
49,852

$       

1,044
65
(31)
1,078

8
6,141

988
71
(15)
1,044

16
5,974

927
80
(19)
988

9
5,649

873
72
(18)
927

14
5,331

832
54
(13)
873

13
5,003

 - 25 - 

 
            
          
           
              
              
            
             
              
              
              
                 
               
                
                
                
               
              
               
               
               
            
          
              
              
              
                   
               
                  
                
                
            
          
           
           
           
 
 
Item 7.  Management’s Discussion and Analysis of Financial Condition and Results of Operations. 

The following discussion and analysis should be read in conjunction with Item 6, “Selected Consolidated Financial 
Data” and our consolidated financial statements and related notes appearing elsewhere in this report.  This Annual 
Report on Form 10-K contains forward-looking statements within the meaning of the Private Securities Litigation 
Reform Act of 1995.  See “Forward-Looking Statements” and Part I, Item 1A. “Risk Factors.” 

Overview 

Hibbett Sports, Inc. is an athletic specialty retailer operating in small to mid-sized markets, predominantly 
in the South, Southwest, Mid-Atlantic and Midwest regions of the United States.  Hibbett Sports stores provide an 
extensive selection of premium brand footwear, apparel and team sports equipment, emphasizing convenient 
locations and a high level of customer service.  As of January 28, 2017, we operated a total of 1,078 stores in 35 states 
composed of 1,059 Hibbett Sports stores and 19 Sports Additions athletic shoe stores. 

The Hibbett Sports store is our primary retail format and growth vehicle and is an approximately 5,000 

square foot store located primarily in strip centers which are frequently influenced by a Wal-Mart store.  Our Hibbett 
Sports store base consisted of 847 stores located in strip centers, 24 free-standing stores and 188 enclosed mall 
locations.  We expect to continue to grow our store base in strip centers versus enclosed malls.  We do not expect that 
the average size of our stores opening in Fiscal 2018 will vary significantly from the average size of stores opened in 
Fiscal 2017. 

Hibbett operates on a 52- or 53-week fiscal year ending on the Saturday nearest to January 31 of each year.  

The consolidated statements of operations for Fiscal 2017, Fiscal 2016 and Fiscal 2015 included 52 weeks of 
operations.  Fiscal 2018 will include 53 weeks of operations.  We became a public company in October 1996. 

Fiscal 2017 experienced a total company-wide square footage increase of 2.8%.  Our plan for Fiscal 2018 is to 
increase total company-wide square footage by approximately 2%.  To supplement new store openings, we continue to 
expand high performing stores, increasing the square footage in 8 existing stores in Fiscal 2017 for an average increase 
in square footage of 39%.   

In Fiscal 2017, comparable store sales increased 0.2%, although footwear experienced a mid-single digit 

comparable store sales gain.  For Fiscal 2018, comparable store sales are expected to increase in the low-single digit 
range.  We expect overall gross margin rate to be relatively flat, although merchandise margin is expected to decline as 
we start to incur freight costs associated with our store-to-home and e-commerce initiatives.  Logistics and store 
occupancy expenses are expected to decrease as a percentage of net sales due to leverage gained from comparable store 
sales. 

We expect operating, selling and administrative expenses to increase as a percentage of net sales in Fiscal 

2018.  This is primarily due to expenses associated with our e-commerce initiative, including on-going development 
costs, third party support costs, pre-launch website marketing and additions to our digital team.  We also expect to 
continue to generate sufficient cash to enable us to expand and remodel our store base, to enable capital expenditures 
including technology upgrade projects and to repurchase our common stock under our stock repurchase program. 

Comparable store net sales data for the periods presented reflects sales for our traditional format Hibbett 

Sports and Sports Additions stores open throughout the period and the corresponding period of the prior fiscal year.  If 
a store remodel,  relocation or expansion results in the store being closed for a significant period of time, its sales are 
removed from the comparable store base until it has been open a full 12 months.  When we begin sales through our e-
commerce channel, we will recognize these sales as a component of comparable store sales.  

 - 26 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
Executive Summary 

Following is a highlight of our financial results over the last three fiscal years: 

Net sales (in millions)
Operating income, percentage to net sales
Comparable store sales
Net income (in millions)
Net income, percentage (decrease) increase
Diluted earnings per share

Fiscal 2017
$          
973.0
10.0%
0.2%
61.1
-13.4%
2.72

$            

$            

Fiscal 2016
$          
943.1
11.9%
-0.4%
70.5
-4.2%
2.92

$            

$            

Fiscal 2015
$          
913.5
12.9%
2.9%
73.6
3.8%
2.87

$            

$            

During Fiscal 2017, Hibbett opened 65 new stores and closed 31 underperforming stores, bringing the store 

base to 1,078 in 35 states as of January 28, 2017.  Inventory on a per store basis at January 28, 2017 decreased by 
4.0% compared to the prior fiscal year.  Hibbett ended Fiscal 2017 with $39.0 million of available cash and cash 
equivalents on the consolidated balance sheet and full availability under its $80.0 million unsecured credit facilities. 

Recent Accounting Pronouncements 

See Note 2 of Item 8 of this Annual Report on Form 10-K for the fiscal year ended January 28, 2017, for 

information regarding recent accounting pronouncements. 

Results of Operations 

The following table sets forth the percentage relationship to net sales of certain items included in our 

consolidated statements of operations for the periods indicated. 

Net sales
Costs of goods sold, including wholesale and logistics 
facility and store occupancy costs
    Gross profit

Store operating, selling and administrative expenses
Depreciation and amortization
    Operating income

Interest (expense) income, net
    Income before provision for income taxes

Provision for income taxes
    Net income

Note:  Columns may not sum due to rounding. 

January 28, 
2017

Fiscal Year Ended
January 30, 
2016

January 31, 
2015

100.0%

100.0%

100.0%

65.2
34.8

22.9
2.0
10.0

-
9.9

3.6
6.3%

64.7
35.3

21.6
1.8
11.9

-
11.9

4.4
7.5%

64.2
35.8

21.1
1.8
12.9

-
12.9

4.8
8.1%

 - 27 - 

 
 
 
 
 
 
 
 
 
 
 
                 
                 
                 
                 
                 
                 
                 
                 
                 
                   
                   
                   
                 
                 
                 
                  
                  
                  
                   
                 
                 
                   
                   
                   
 
 
 
 
 
Fiscal 2017 Compared to Fiscal 2016 

Net sales.  Net sales increased $29.9 million, or 3.2%, to $973.0 million for Fiscal 2017 from $943.1 

million for Fiscal 2016.  Furthermore: 

•  We opened 65 Hibbett Sports stores while closing 31 underperforming Hibbett Sports stores for net 

addition of 34 stores in Fiscal 2017.  Stores not in the comparable store net sales calculation accounted 
for $28.1 million of the increase in net sales.  We expanded, remodeled or relocated 10 high 
performing stores.  Store openings and closings are reported net of relocations. 
•  Comparable store net sales for Fiscal 2017 increased 0.2% compared to Fiscal 2016. 

During Fiscal 2017, 941 stores were included in the comparable store sales comparison.  Comparable store 
net sales were driven by gains in footwear, offset by declines in apparel and equipment.  Significant increases were 
achieved in basketball and lifestyle footwear, while college apparel, women’s activewear, baseball equipment, 
football equipment and fitness equipment experienced declines.  In Fiscal 2017, we saw an increase in average ticket 
and a slight decrease in items per transaction. 

Gross profit.  Cost of goods sold includes the cost of inventory, occupancy costs for stores and occupancy 
and operating costs for our wholesale and logistics facility.  Gross profit was $338.6 million, or 34.8% of net sales, 
in Fiscal 2017, compared with $332.7 million, or 35.3% of net sales, in Fiscal 2016.  Furthermore: 

•  Merchandise gross margin decreased as a percentage of net sales due to increased markdowns and 

promotional activity needed to liquidate seasonal and aged inventory, as well as the negative effect of 
product mix due to higher footwear sales.   

•  Wholesale and logistics expenses remained flat as a percentage of net sales for Fiscal 2017.  Increased 
data processing costs associated with our omni-channel initiative were offset by a decrease in freight 
and shipping expenses. 

•  Store occupancy expense increased 16 basis points as a percentage of net sales mainly due to de-

leverage associated with lower comparable sales. 

Store operating, selling and administrative expenses.  Store operating, selling and administrative expenses 

were $222.8 million, or 22.9% of net sales, for Fiscal 2017, compared with $203.7 million, or 21.6% of net sales, for 
Fiscal 2016.  Furthermore: 

•  Total salary and benefit costs increased 75 basis points as a percentage of net sales due to de-leverage 
associated with lower comparable store sales, the hiring of our e-commerce team and the hiring of IT 
support related to our omni-channel initiative. 

•  Professional fees increased 21 basis points as a percentage of net sales due to expenses related to our 

omni-channel initiative. 

•  Repair and maintenance costs increased 13 basis points as a percentage of net sales due to repairs 

related to storm damage and HVAC repairs. 

•  We expect overall store operating, selling and administrative expenses to increase as a percentage of 
net sales in Fiscal 2018 due to expenses related to our omni-channel initiative, and anticipated 
increases in health care and information technology costs. 

Depreciation and amortization.  Depreciation and amortization as a percentage of net sales was 2.0% of net 

sales in Fiscal 2017 and 1.8% of net sales in Fiscal 2016.  In Fiscal 2017, depreciation expense increased due to the 
addition of new stores and the capitalization of IT investments.  We expect depreciation expense to increase as a 
percentage of net sales in Fiscal 2018 as additional phases of our omni-channel initiative are placed in service. 

Provision for income taxes.  The combined federal, state and local effective income tax rate as a percentage 

of pre-tax income was 36.7% for Fiscal 2017 and 36.9% for Fiscal 2016.  The decrease in rate resulted primarily 
from utilization of available federal and state tax credits. 

 - 28 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
Fiscal 2016 Compared to Fiscal 2015 

Net sales.  Net sales increased $29.6 million, or 3.2%, to $943.1 million for Fiscal 2016 from $913.5 

million for Fiscal 2015.  Furthermore: 

•  We opened 71 Hibbett Sports stores while closing 15 underperforming Hibbett Sports stores for net 
stores opened of 56 stores in Fiscal 2016.  Stores not in the comparable store net sales calculation 
accounted for $33.7 million of the increase in net sales.  We expanded, remodeled or relocated 16 high 
performing stores.  Store openings and closings are reported net of relocations. 
•  Comparable store net sales for Fiscal 2016 declined 0.4% compared to Fiscal 2015. 

During Fiscal 2016, 893 stores were included in the comparable store sales comparison.  Comparable store 

net sales were driven by gains across footwear, offset by declines in apparel and equipment.  Significant increases 
were achieved in basketball and lifestyle footwear, while branded apparel, baseball equipment and fitness equipment 
experienced declines.  Additionally, we eliminated the sale of beverages in our stores, which contributed to the 
decline in equipment.  We also experienced an increase in sales per transaction. 

Gross profit.  Cost of goods sold includes the cost of inventory, occupancy costs for stores and occupancy 
and operating costs for our wholesale and logistics facility.  Gross profit was $332.7 million, or 35.3% of net sales, 
in Fiscal 2016, compared with $326.8 million, or 35.8% of net sales, in Fiscal 2015.  Furthermore: 

•  Merchandise gross margin decreased as a percentage of net sales due to increased markdowns to 

liquidate seasonal and aged inventory.   

•  Wholesale and logistics expenses remained flat as a percentage of net sales for Fiscal 2016.  Increased 
labor costs associated with our quick replenishment capability were offset by a decrease in occupancy 
costs due to the lease expiration of our old facility. 

•  Store occupancy expense increased 26 basis points as a percentage of net sales mainly due to de-

leverage associated with lower comparable sales. 

Store operating, selling and administrative expenses.  Store operating, selling and administrative expenses 

were $203.7 million, or 21.6% of net sales, for Fiscal 2016, compared with $192.6 million, or 21.1% of net sales, for 
Fiscal 2015.  Furthermore: 

•  Total salary and benefit costs increased 53 basis points as a percentage of net sales due to de-leverage 

associated with lower comparable store sales and higher health care costs. 

•  Data processing costs increased 9 basis points as a percentage of net sales due to the implementation of 

new systems and the upgrade of existing systems, as well as significant improvements in our 
infrastructure and disaster recovery capabilities. 

•  Advertising expense increased 6 basis points as a percentage of net sales due to increased costs related 

to mobile marketing initiatives and communicating to our growing base of loyalty members. 

Depreciation and amortization.  Depreciation and amortization as a percentage of net sales was 1.8% in 

Fiscal 2016 and in Fiscal 2015.  In Fiscal 2016, depreciation expense increased due to the full year effect of our new 
wholesale and logistics facility placed in service in April 2014, the addition of new stores and the capitalization of 
IT investments.  

Provision for income taxes.  The combined federal, state and local effective income tax rate as a percentage 

of pre-tax income was 36.9% for Fiscal 2016 and 37.6% for Fiscal 2015.  The decrease in rate resulted primarily 
from additional utilization of state tax credits associated with our wholesale and logistics facility. 

 - 29 - 

 
 
 
 
 
 
 
 
 
 
 
 
Liquidity and Capital Resources  

Our capital requirements relate primarily to new store openings, stock repurchases, facilities and systems to 

support company growth and working capital requirements.  Our working capital requirements are somewhat seasonal 
in nature and typically reach their peak near the end of the third and the beginning of the fourth quarters of our fiscal 
year.  Historically, we have funded our cash requirements primarily through our cash flow from operations and 
occasionally from borrowings under our revolving credit facilities.  Due to the low interest rates currently available, we 
are using excess cash on deposit to offset bank fees versus investing such funds in an equity market or in interest-
bearing deposits. 

Our consolidated statements of cash flows are summarized as follows (in thousands): 

Net cash provided by operating activities
Net cash used in investing activities
Net cash used in financing activities
Net increase (decrease) in cash and cash equivalents

Operating Activities. 

January 28, 
2017

Fiscal Year Ended
January 30, 
2016

$        

$        

78,675
(29,409)
(42,582)
6,684

58,479
(24,677)
(89,925)
(56,123)

$          

$       

$      

January 31, 
2015
102,392
(22,559)
(57,663)
22,170

$        

Cash flow from operations is seasonal in our business.  Typically, we use cash flow from operations to 
increase inventory in advance of peak selling seasons, such as winter holidays, the spring sales period and late summer 
back-to-school shopping.  Inventory levels are reduced in connection with higher sales during the peak selling seasons 
and this inventory reduction, combined with proportionately higher net income, typically produces a positive cash flow.  

Net cash provided by operating activities was $78.7 million for Fiscal 2017 compared with net cash provided 
by operating activities of $58.5 million and $102.4 million in Fiscal 2016 and Fiscal 2015, respectively.  The increase 
in net cash provided by operating activities for Fiscal 2017 compared to Fiscal 2016 and Fiscal 2015 was impacted by 
the following: 

•  Net income provided cash of $61.1 million, $70.5 million and $73.6 million during Fiscal 2017, Fiscal 

2016 and Fiscal 2015, respectively. 

•  Ending inventory per store declined 4.0% and increased 11.4% at January 28, 2017 and January 30, 2016, 
respectively, compared to the prior year.  Fiscal 2017 inventory declined on a per store basis mainly due 
to returns, cancellations and markdowns taken to liquidate excess inventory in the back half of the year.  
Fiscal 2016 was affected by slower sales in the fourth quarter, as well as initiatives to improve our in-
stock position and quick replenishment capability.  The change in inventory provided cash of $2.4 million 
during Fiscal 2017 and used cash of $42.7 million and $13.9 million during Fiscal 2016 and Fiscal 2015, 
respectively. 

•  The change in accounts payable used cash of $11.4 million in Fiscal 2017 and provided cash of $4.0 and 
$9.9 million in Fiscal 2016 and Fiscal 2015, respectively.  The decrease in Fiscal 2017 resulted mainly 
from the timing of receipts prior to our peak selling seasons.  The increases in Fiscal 2016 and Fiscal 
2015 resulted from an earlier receipt of inventory in advance of the spring season and planned additional 
inventory in footwear in Fiscal 2016.   

•  Non-cash charges included depreciation and amortization expense of $19.0 million, $17.0 million and 

$16.0 million during Fiscal 2017, Fiscal 2016 and Fiscal 2015, respectively, and stock-based 
compensation expense of $4.6 million, $5.2 million and $4.5 million during Fiscal 2017, Fiscal 2016 and 
Fiscal 2015, respectively.  Stock-based compensation in Fiscal 2017 and Fiscal 2015 was affected by a 
higher than historical forfeiture of restricted stock and performance-based awards.  Fluctuations in stock-
based compensation generally result from the achievement of performance-based equity awards at greater 
or lesser than their granted level, fluctuations in the price of our common stock and levels of forfeitures in 
any given period.  Depreciation expense has increased in each fiscal year due to investments in facilities 
and information technology systems, and is expected to continue to increase as additional systems are 
placed into service.   

 - 30 - 

 
 
 
 
         
         
         
         
         
         
 
 
 
 
 
 
 
 
Investing Activities. 

Cash used in investing activities in the fiscal periods ended January 28, 2017, January 30, 2016 and January 
31, 2015 totaled $29.4 million, $24.7 million and $22.6 million, respectively.  Gross capital expenditures used $29.7 
million, $25.1 million and $22.9 million during Fiscal 2017, Fiscal 2016 and Fiscal 2015, respectively.  Capital 
expenditures in Fiscal 2017 and Fiscal 2016 primarily consisted of new stores, relocations, remodels and expansions of 
existing stores and IT projects.  Capital expenditures in Fiscal 2015 primarily consisted of new stores, relocations, 
remodels and expansions of existing stores and construction costs on our wholesale and logistics facility. 

We opened 65 new stores and relocated, expanded and/or remodeled 10 existing stores during Fiscal 2017.  

We opened 71 new stores and relocated, expanded and/or remodeled 19 existing stores during Fiscal 2016.  We opened 
80 new stores and relocated, expanded and /or remodeled 10 existing stores during Fiscal 2015.   

We estimate the cash outlay for capital expenditures in the fiscal year ending February 3, 2018 will be 
approximately $25 million to $30 million, which relates to expenditures for the opening of new stores; the remodeling, 
relocation or expansion of selected existing stores, information system infrastructure and upgrades (including our omni-
channel initiative), and other departmental needs.  We expect to expand our store base by a net 15 to 35 stores. 

Of the total budgeted dollars for capital expenditures for Fiscal 2018, we anticipate that approximately 40% 
will be related to the opening new stores, store expansions and relocations and store remodels.  Approximately 37% 
will be related to information technology, consisting primarily of expenditures on our omni-channel initiative, and 
various system enhancements and upgrades.  The remaining 23% relates primarily to specific department expenditures 
and includes facility upgrades, transportation equipment, automobiles, fixtures and security equipment for our stores.   

Financing Activities. 

Net cash used in financing activities was $42.6 million, $89.9 million and $57.7 million in Fiscal 2017, Fiscal 

2016 and Fiscal 2015, respectively.  The financing activity cash fluctuation between years is primarily the result of 
repurchases of our common stock.  We expended $43.1 million, $91.3 million and $61.0 million on repurchases of our 
common stock during Fiscal 2017, Fiscal 2016 and Fiscal 2015, respectively, which included cash used to settle net 
share equity awards of $0.9 million, $2.1 million and $4.7 million during Fiscal 2017, Fiscal 2016 and Fiscal 2015, 
respectively.  

Financing activities also consisted of proceeds from stock option exercises and employee stock plan purchases 

and the excess tax benefit from the exercise of incentive stock options.  As stock options are exercised and shares are 
purchased through our employee stock purchase plan, we will continue to receive proceeds and expect a tax deduction; 
however, the amounts and timing cannot be predicted. 

At January 28, 2017, we had two unsecured revolving credit facilities that allow borrowings up to $30.0 

million and $50.0 million, and which renew in August 2018 and November 2018, respectively.  The facilities do not 
require a commitment or agency fee nor are there any covenant restrictions.  We plan to renew these facilities as 
they expire and do not anticipate any problems in doing so; however, no assurance can be given that we will be 
granted a renewal or terms which are acceptable to us.  As of January 28, 2017, we did not have any debt 
outstanding under either of these facilities. 

 - 31 - 

 
 
 
 
 
 
 
 
 
 
 
 
The following table lists the aggregate maturities of various classes of obligations and expiration amounts 

of various classes of commitments related to Hibbett Sports, Inc. at January 28, 2017 (in thousands): 

Contractual Obligations
Long-term debt obligations
Capital lease obligations (1)
Interest on capital lease obligations (1)
Operating lease obligations (1)
Purchase obligations (2)
Other liabilities (3)
Total

Payment due by period

Less than 1 
year
-
$           
595
249
60,199
6,850
116
68,009

$     

1 - 3 years
-
$           
1,258
391
95,936
3,333
75
100,993

$   

3 - 5 years
-
$           
812
229
57,772
219
-
59,032

$     

More than 
5 years
-
$           
787
102
41,437
-
2,708
45,034

$     

Total
-
$             
3,452
971
255,344
10,402
2,899
273,068

$      

(1)  See “Part II, Item 8, Consolidated Financial Statements Note 6 – Leases.” 

(2)  Purchase obligations include all material legally binding contracts such as software license commitments and 
service contracts.  The table above also includes a stand-by letter of credit in conjunction with our self-
insured workers’ compensation and general liability insurance coverage.  Contractual obligations that are not 
binding agreements, including purchase orders for inventory, are excluded from the table above.  Store utility 
contracts, including waste disposal agreements, are also excluded. 

(3)  Other liabilities include amounts accrued for various deferred compensation arrangements.  See “Part II, Item 
8, Consolidated Financial Statements Note 7 – Defined Contribution Benefit Plans” for a discussion regarding 
our employee benefit plans. 

Non-current liabilities have been excluded from the above table to the extent that the timing and/or amount of 
any cash payment are uncertain.  Excluded from this table are approximately $1.3 million of unrecognized tax 
benefits, which have been recorded as liabilities in accordance with ASC Topic 740, Income Taxes, as the 
timing of such payments cannot be reasonably determined.  See “Part II, Item 8, Consolidated Financial 
Statements Note 1 – Deferred Rent” for a discussion on our deferred rent liabilities.  See “Part II, Item 8, 
Consolidated Financial Statements Note 9 – Income Taxes” for a discussion of our unrecognized tax benefits. 

Off-Balance Sheet Arrangements 

We have not provided any financial guarantees through January 28, 2017.  We have not created, and are not 

party to, any special-purpose or off-balance sheet entities for the purpose of raising capital, incurring debt or 
operating our business.  We do not have any arrangements or relationships with entities that are not consolidated 
into the financial statements. 

Inflation and Other Economic Factors 

Our ability to provide quality imported merchandise on a profitable basis may be subject to political and 

economic factors and influences that we cannot control.  National or international events, including changes in 
government trade or other policies, could increase our merchandise costs and other costs that are critical to our 
operations.  Consumer spending could also decline because of economic pressures.  See “Risk Factors.” 

We do not believe that inflation has had a material impact on our financial position or results of operations 
to date.  A high rate of inflation or other increases in the cost of conducting our business in the future may have an 
adverse effect on our ability to maintain current levels of gross profit and selling, general and administrative 
expenses as a percentage of net sales if the selling prices of our merchandise do not increase with these increased 
costs. 

 - 32 - 

 
 
            
         
            
            
            
            
            
            
            
               
       
       
       
       
        
         
         
            
             
          
            
              
             
         
            
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Our Critical Accounting Policies 

Our critical accounting policies reflected in the consolidated financial statements are detailed below. 

Revenue Recognition.  We recognize revenue, including layaway, customer order and gift card sales, in 
accordance with ASC Topic 605, Revenue Recognition.  Retail merchandise sales occur on-site in our stores.  We 
recognize revenue at the time the customer takes possession of the merchandise.  Retail sales are recorded net of 
returns and discounts and exclude sales taxes. 

Layaways:  Customers have the option of paying a down payment and placing merchandise on layaway.  

The customer may make further payments in installments, but the entire purchase price must be received by us 
within 30 days.  The down payment and any installments are recorded as short-term deferred revenue until the 
customer pays the entire purchase price for the merchandise. 

Customer Orders:  Customers may order merchandise available in other Hibbett store locations for pickup 

in the selling store at a later date.  Customers make a deposit payment with the remaining balance due at pickup.  
The deposits are recorded as short-term deferred revenue until the remaining balance is paid and the customer takes 
possession of the merchandise. 

During Fiscal 2018, we expect to launch ship-to-home functionality.  Customers will make full payment at 

the time the order is placed.  Customer payments will be recorded as short-term deferred revenue until the 
merchandise is shipped. 

Customer Loyalty Program:  We offer a customer loyalty program, the MVP Rewards program, whereby 

customers, upon registration, can earn reward certificates that can be redeemed in our stores.  An estimate of the 
obligation related to the program, based on historical certificate redemption rates, is recorded as a current liability 
and a reduction of net retail sales in the period earned by the customer.  At January 28, 2017 and January 30, 2016, 
the amount recorded in other accrued expenses on our consolidated balance sheet for reward certificates issued was 
not material. 

Gift Cards:  Proceeds received from the issuance of our non-expiring gift cards are initially recorded as 
deferred revenue.  Revenue is subsequently recognized at the time the customer redeems the gift cards and takes 
possession of the merchandise.  Unredeemed gift cards are recorded as other accrued expenses on our consolidated 
balance sheet. 

The net deferred revenue liability for gift cards, customer orders and layaways at January 28, 2017 and 

January 30, 2016 was $5.8 million and $5.5 million, respectively.  Income from unredeemed gift cards is recognized 
on our consolidated statements of operations as a reduction to store operating, selling and administrative expenses 
when the likelihood of redemption becomes remote.  We have determined the likelihood of redemption is remote 
when redemptions are equal to or less than five percent of the remaining balances of gift cards aged by activation 
year.  Gift card breakage was not material in Fiscal 2017, Fiscal 2016 or Fiscal 2015. 

Inventories.  Inventories are valued using the lower of weighted average cost or market method.  Items are 

removed from inventory using the weighted average cost method. 

Lower of Cost or Market:  Market is determined based on estimated net realizable value.  We regularly 

review inventories to determine if the carrying value exceeds realizable value, and we record an accrual to reduce 
the carrying value to net realizable value as necessary.  We account for obsolescence as part of our lower of cost or 
market accrual based on historical trends and specific identification.  As of January 28, 2017 and January 30, 2016, 
the accrual was $5.5 million and $3.7 million, respectively.  A determination of net realizable value requires 
significant judgment. 

Shrink Reserves:  We accrue for inventory shrinkage based on the actual historical results of our physical 

inventory counts.  These estimates are compared to actual results as physical inventory counts are performed and 
reconciled to the general ledger.  Physical inventory counts are performed on a cyclical basis.  As of January 28, 
2017 and January 30, 2016, the accrual was $1.3 million. 

 - 33 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
Inventory Purchase Concentration:  Our business is dependent to a significant degree upon close 
relationships with our vendors.  Our largest vendor, Nike, represented 56.8%, 57.5% and 55.7% of our purchases for 
Fiscal 2017, Fiscal 2016 and Fiscal 2015, respectively.  Our second largest vendor, Under Armour, represented 
16.4%, 15.9% and 15.4% of our purchases.  Our third largest vendor represented 5.5%, 4.2% and 6.4% of our 
purchases for Fiscal 2017, Fiscal 2016 and Fiscal 2015, respectively. 

Consignment Inventories:  Consignment inventories, which are owned by the vendor but located in our 

stores, are not reported as our inventory until title is transferred to us or our purchase obligation is determined.  At 
January 28, 2017 and January 30, 2016, vendor-owned inventories held at our locations (and not reported as our 
inventory) were $7.2 million and $5.7 million, respectively. 

Accrued Expenses.  On a monthly basis, we estimate certain significant expenses in an effort to record 
those expenses in the period incurred.  Our most significant estimates relate to payroll and payroll tax expenses, 
property taxes, insurance-related expenses and utility expenses.  Estimates are primarily based on current activity 
and historical results and are adjusted as facts change.  Determination of estimates and assumptions for accrued 
expenses requires significant judgment. 

We use a combination of third-party insurance and self-insurance for a number of risks including workers’ 
compensation, general liability, property liability and employee-related health benefits, a portion of which is paid by 
our employees.  The estimates and accruals for the liabilities associated with these risks are regularly evaluated for 
adequacy based on the most current available information, including historical claims experience and expected 
future claims costs. 

Income Taxes.  We estimate the annual tax rate based on projected taxable income for the full year and 

record a quarterly income tax provision in accordance with the anticipated annual rate.  As the year progresses, we 
refine the estimates of the year’s taxable income as new information becomes available, including year-to-date 
financial results.  This continual estimation process often results in a change to our expected effective tax rate for the 
year.  When this occurs, we adjust the income tax provision during the quarter in which the change in estimate 
occurs so that the year-to-date provision reflects the expected annual tax rate.  Significant judgment is required in 
determining our effective tax rate and in evaluating our tax position and changes in estimates could materially 
impact our results of operations and financial position. 

We account for uncertain tax positions in accordance with ASC Subtopic 740-10.  The application of 

income tax law is inherently complex.  Laws and regulations in this area are voluminous and are often ambiguous.  
As such, we are required to make many subjective assumptions and judgments regarding our income tax exposures.  
Interpretations of and guidance surrounding income tax laws and regulations change over time.  As such, changes in 
our subjective assumptions and judgments can materially affect amounts recognized in the consolidated balance 
sheets and statements of operations.  See “Part II, Item 8, Consolidated Financial Statements Note 9 – Income 
Taxes” for additional detail on our uncertain tax positions. 

Legal Proceedings and Claims.  Estimated amounts for claims that are probable and can be reasonably 

estimated are recorded as liabilities in the consolidated balance sheets.  The likelihood of a material change in these 
estimated accruals is dependent on new claims as they may arise and the favorable or unfavorable outcome of 
particular litigation.  As additional information becomes available, we assess the potential liability related to pending 
litigation and revise estimates as appropriate.  Such revisions in estimates of the potential liability could materially 
impact our results of operations and financial position.  See “Risk Factors.” 

Impairment of Long-Lived Assets.  We continually evaluate whether events and circumstances have 

occurred that indicate the remaining balance of long-lived assets may be impaired and not recoverable.  Our policy 
is to adjust the remaining useful life of depreciable assets and to recognize any impairment loss on long-lived assets 
as a charge to current income when events or changes in circumstances indicate that the carrying value of the assets 
may not be recoverable.  Impairment is assessed considering the estimated undiscounted cash flows over the asset’s 
remaining life.  If estimated cash flows are insufficient to recover the investment, an impairment loss is recognized 
based on a comparison of the cost of the asset to fair value less any costs of disposition.  Evaluation of asset 
impairment requires significant judgment and estimates.  See “Risk Factors.” 

 - 34 - 

 
 
 
 
 
 
 
 
 
 
 
Stock-Based Compensation.  We measure stock-based compensation for all share-based awards granted 
based on the estimated fair value of those awards at grant date.  The cost of restricted stock units and performance-
based restricted stock units is determined using the fair value of our common stock on the date of grant.  We use the 
Black-Scholes valuation model to estimate the fair value at the date of grant for options granted under our equity 
incentive plans and stock purchase rights associated with the Employee Stock Purchase Plan. 

Stock-based compensation is expensed over the service period of the awards.  Performance-based awards 
are expensed based on the probability of achievement of the underlying target, which is estimated and adjusted as 
financial results dictate during the performance period.  The Black-Scholes valuation model requires the input of 
assumptions and estimates which are regularly evaluated and updated when applicable.  These include estimating 
the length of time vested stock options will be retained before being exercised (expected term), the estimated 
volatility of our common stock price over the expected term and the risk-free interest rate based on the annual 
continuously compounded risk-free rate with a term equal to the option’s expected term.  In addition, we estimate 
the number of awards that will ultimately not complete their vesting requirements (forfeitures). 

Changes in these assumptions and estimates can materially affect the estimate of fair value of stock-based 
compensation and consequently, the related expense recognized on the consolidated statements of operations.  Our 
stock option grants have a life of up to ten years and are not transferable.  Therefore, the actual fair value of a stock 
option grant may be different from our estimates.  We believe that our estimates incorporate all relevant information 
and represent a reasonable approximation in light of the difficulties involved in valuing non-traded stock options. 

Leases.  We lease all our stores and certain equipment, including transportation and office equipment.  We 

evaluate each lease at inception to determine whether the lease will be accounted for as an operating or capital lease.  
The term of the lease used for this evaluation includes renewal option periods only in instances in which the exercise 
of the renewal option can be reasonably assured and failure to exercise such option would result in an economic 
penalty.  The majority of our stores are operating leases. 

Many of our operating lease agreements contain rent holidays, rent escalation clauses and/or contingent 

rent provisions.  We recognize rent expense on a straight-line basis over the expected lease term, including 
cancelable option periods where failure to exercise such options would result in an economic penalty.  We use a 
time period for our straight-line rent expense calculation that equals or exceeds the time period used for depreciation 
on leasehold improvements.  In addition, the commencement date of the lease term is the earlier of the date when we 
become legally obligated for the rent payments or the date when we take possession of the building for initial setup 
of fixtures and merchandise. 

We make judgments regarding the probable term for each lease, which can impact the classification and 
accounting for a lease as capital or operating, the escalations in payments that are taken into consideration when 
calculating straight-line rent and the term over which landlord allowances received are amortized.  These judgments 
may produce materially different amounts of depreciation, amortization and rent expense than would be reported in 
a specific period if different assumed lease terms were used. 

Dividend Policy 

We have never declared or paid any dividends on our common stock.  We currently intend to retain our future 
earnings to finance the growth and development of our business and for our stock repurchase program, and therefore do 
not anticipate declaring or paying cash dividends on our common stock for the foreseeable future.  Any future decision 
to declare or pay dividends will be at the discretion of our Board of Directors and will be dependent upon our financial 
condition, results of operations, capital requirements and such other factors as our Board of Directors deems relevant. 

Controls and Procedures 

We maintain disclosure controls and procedures that are designed to ensure that information required to be 

disclosed in our Exchange Act reports is recorded, processed, summarized and reported within the time periods 
specified in the rules and forms of the SEC, and that such information is accumulated and communicated to our 
management, including our Chief Executive Officer and Chief Financial Officer (see “Part II, Item 9A, Controls and 
Procedures”). 

 - 35 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
Item 7A.  Quantitative and Qualitative Disclosures About Market Risk. 

Investment and Credit Availability Risk 

We manage cash and cash equivalents in various institutions at levels beyond federally insured limits per 

institution, and we may purchase investments not guaranteed by the FDIC.  Accordingly, there is a risk that we will 
not recover the full principal of our investments or that their liquidity may be diminished.  In an attempt to mitigate 
this risk, our investment policy emphasizes preservation of principal and liquidity. 

We also have financial institutions that are committed to provide loans under our revolving credit facilities.  

There is a risk that these institutions cannot deliver against these obligations.  See “Risk Factors.” 

Interest Rate Risk 

Our net exposure to interest rate risk results primarily from interest rate fluctuations on our credit facilities, 
which bears interest at a rate which varies with LIBOR, prime or federal funds rates.  At the end of Fiscal 2017 and 
Fiscal 2016, we had no borrowings outstanding under any credit facility. 

There were 19 days during the 52 weeks ended January 28, 2017, where we incurred borrowings against 

our credit facilities for an average borrowing of $6.6 million.  During Fiscal 2017, the maximum amount 
outstanding against these agreements was $11.8 million and the weighted average interest rate was 2.50%.   

There were 36 days during the 52 weeks ended January 30, 2016, where we incurred borrowings against 

our credit facilities for an average borrowing of $12.9 million.  During Fiscal 2016, the maximum amount 
outstanding against these agreements was $28.4 million and the weighted average interest rate was 2.22%.  

Quarterly and Seasonal Fluctuations 

We experience seasonal fluctuations in our net sales and results of operations.  We typically experience 

higher net sales in early spring due to spring sports and annual tax refunds, late summer due to back-to-school 
shopping and winter due to holiday shopping.  In addition, our quarterly results of operations may fluctuate 
significantly as a result of a variety of factors, including the timing of new store openings, the amount and timing of 
net sales contributed by new stores, weather fluctuations, merchandise mix, demand for merchandise driven by local 
interest in sporting events, and the timing of sales tax holidays and annual income tax refunds. 

Although our operations are influenced by general economic conditions, we do not believe that, historically, 

inflation has had a material impact on our results of operations as we are generally able to pass along inflationary 
increases in costs to our customers. 

Item 8.  Consolidated Financial Statements and Supplementary Data. 

The following consolidated financial statements and supplementary data of our Company are included in 

response to this item: 

•  Report of Independent Registered Public Accounting Firm 
•  Consolidated Balance Sheets as of January 28, 2017 and January 30, 2016  
•  Consolidated Statements of Operations for the fiscal years ended January 28, 2017, January 

30, 2016 and January 31, 2015 

•  Consolidated Statements of Cash Flows for the fiscal years ended January 28, 2017, January 

30, 2016 and January 31, 2015 

•  Consolidated Statements of Stockholders’ Investment for the fiscal years ended January 28, 

2017, January 30, 2016 and January 31, 2015 

•  Notes to Consolidated Financial Statements 

All other schedules are omitted because they are not applicable or the required information is shown in the 

consolidated financial statements or notes thereto. 

 - 36 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Report of Independent Registered Public Accounting Firm 

The Board of Directors and Stockholders 
Hibbett Sports, Inc.: 

We have audited the accompanying consolidated balance sheets of Hibbett Sports, Inc. and subsidiaries as of 
January 28, 2017 and January 30, 2016, and the related consolidated statements of operations, stockholders’ 
investment, and cash flows for each of the years in the three-year period ended January 28, 2017. We also have 
audited Hibbett Sports, Inc.’s internal control over financial reporting as of January 28, 2017, based on the criteria 
established in Internal Control – Integrated Framework (2013) issued by the Committee of Sponsoring 
Organizations of the Treadway Commission (COSO). Hibbett Sports, Inc.’s management is responsible for these 
consolidated financial statements, for maintaining effective internal control over financial reporting, and for its 
assessment of the effectiveness of internal control over financial reporting, included in the accompanying 
Management’s Report on Internal Control over Financial Reporting. Our responsibility is to express an opinion on 
these consolidated financial statements and an opinion on Hibbett Sports, Inc.’s internal control over financial 
reporting based on our audits. 

We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board 
(United States). Those standards require that we plan and perform the audits to obtain reasonable assurance about 
whether the financial statements are free of material misstatement and whether effective internal control over 
financial reporting was maintained in all material respects. Our audits of the consolidated financial statements 
included examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, 
assessing the accounting principles used and significant estimates made by management, and evaluating the overall 
financial statement presentation. Our audit of internal control over financial reporting included obtaining an 
understanding of internal control over financial reporting, assessing the risk that a material weakness exists, and 
testing and evaluating the design and operating effectiveness of internal control based on the assessed risk. Our 
audits also included performing such other procedures as we considered necessary in the circumstances. We believe 
that our audits provide a reasonable basis for our opinions. 

A company’s internal control over financial reporting is a process designed to provide reasonable assurance 
regarding the reliability of financial reporting and the preparation of financial statements for external purposes in 
accordance with generally accepted accounting principles. A company’s internal control over financial reporting 
includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, 
accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable 
assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance 
with generally accepted accounting principles, and that receipts and expenditures of the company are being made 
only in accordance with authorizations of management and directors of the company; and (3) provide reasonable 
assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the company’s 
assets that could have a material effect on the financial statements. 

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. 
Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become 
inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may 
deteriorate. 

In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the 
financial position of Hibbett Sports, Inc. and subsidiaries as of January 28, 2017 and January 30, 2016, and the 
results of their operations and their cash flows for each of the years in the three-year period ended January 28, 2017, 
in conformity with U.S. generally accepted accounting principles. Also in our opinion, Hibbett Sports, Inc. 
maintained, in all material respects, effective internal control over financial reporting as of January 28, 2017, based 
on criteria established in Internal Control – Integrated Framework (2013) issued by the Committee of Sponsoring 
Organizations of the Treadway Commission (COSO). 

/s/ KPMG LLP 
Birmingham, Alabama 
March 28, 2017 

 - 37 - 

 
 
 
 
 
 
 
 
HIBBETT SPORTS, INC. AND SUBSIDIARIES 
CONSOLIDATED BALANCE SHEETS 
(in thousands, except share and per share information) 

ASSETS

January 28, 2017

January 30, 2016

Current Assets:
  Cash and cash equivalents
  T rade receivables, net
  Accounts receivable, other
  Inventories, net
  Prepaid expenses and other
      T otal current assets

Property and Equipment:
  Land and buildings
  Buildings under capital lease
  Equipment
  Equipment under capital lease
  Furniture and fixtures
  Leasehold improvements
  Construction in progress

  Less accumulated depreciation and amortization
      Net property and equipment

Deferred income taxes, net
Other assets, net
T otal Assets

LIABILITIES AND STO C KHO LDERS' INVESTMENT

Current Liabilities:
  Accounts payable
  Capital lease obligations
  Accrued payroll expenses
  Deferred rent
  Other accrued expenses
      T otal current liabilities

Capital lease obligations
Deferred rent
Unrecognized tax benefits
Other liabilities
      T otal liabilities

$                

38,958
4,666
4,236
280,701
9,703
338,264

$                

32,274
3,787
3,289
283,099
7,919
330,368

28,396
3,652
84,332
1,407
35,170
87,159
7,300
247,416
135,782
111,634

28,390
3,652
76,513
1,121
32,863
80,394
8,523
231,456
130,067
101,389

5,285
3,671
458,854

$              

6,657
3,958
442,372

$              

$                

77,046
595
8,268
5,050
5,113
96,072

$                

88,456
478
7,702
3,972
4,582
105,190

2,857
21,664
1,401
2,820
124,814

3,149
19,119
1,355
2,713
131,526

Stockholders' Investment:
  Preferred stock, $.01 par value, 1,000,000 shares authorized, no shares 
issued
  Common stock, $.01 par value, 80,000,000 shares authorized, 
38,739,079 and 38,628,385 shares issued at January 28, 2017 and 
January 30, 2016, respectively
  Paid-in capital
  Retained earnings
  T reasury stock, at cost, 17,067,482 and 15,831,926 shares repurchased 
at January 28, 2017 and January 30, 2016, respectively
      T otal stockholders' investment
T otal Liabilities and Stockholders' Investment

-

-

387
174,719
697,658

386
169,543
636,583

(538,724)
334,040
458,854

$              

(495,666)
310,846
442,372

$              

See accompanying notes to consolidated financial statements. 

 - 38 - 

 
 
                    
                    
                    
                    
                
                
                    
                    
                
                
                  
                  
                    
                    
                  
                  
                    
                    
                  
                  
                  
                  
                    
                    
                
                
                
                
                
                
                    
                    
                    
                    
                       
                       
                    
                    
                    
                    
                    
                    
                  
                
                    
                    
                  
                  
                    
                    
                    
                    
                
                
                        
                        
                       
                       
                
                
                
                
               
               
                
                
 
 
 
HIBBETT SPORTS, INC. AND SUBSIDIARIES 
CONSOLIDATED STATEMENTS OF OPERATIONS 
(in thousands, except per share information) 

Net sales
Cost of goods sold, including wholesale and 
logistics facility and store occupancy costs
    Gross profit

Store operating, selling and administrative 
expenses
Depreciation and amortization
   Operating income

Interest income
Interest expense
   Interest expense, net
     Income before provision for income taxes

Provision for income taxes
   Net income

Basic earnings per share
Diluted earnings per share

Weighted average shares outstanding:
  Basic

  Diluted

January 28, 2017
$             
972,960

Fiscal Year Ended
January 30, 2016
$             
943,104

January 31, 2015
$             
913,486

634,364
338,596

222,785
19,047
96,764

24
(292)
(268)
96,496

610,389
332,715

203,673
17,038
112,004

31
(323)
(292)
111,712

586,702
326,784

192,648
15,990
118,146

22
(315)
(293)
117,853

$               

35,421
61,075

$               

41,184
70,528

$               

44,269
73,584

$                   

2.75

$                   

2.95

$                   

2.90

$                   

2.72

$                   

2.92

$                   

2.87

22,240

22,427

23,947

24,129

25,369

25,620

See accompanying notes to consolidated financial statements. 

 - 39 - 

 
 
 
               
               
               
               
               
               
               
               
               
                 
                 
                 
                 
               
               
                        
                        
                        
                     
                     
                     
                     
                     
                     
                 
               
               
                 
                 
                 
                 
                 
                 
                 
                 
                 
 
 
 
 
HIBBETT SPORTS, INC. AND SUBSIDIARIES 
CONSOLIDATED STATEMENTS OF CASH FLOWS 
(in thousands) 

Cash Flows From Operating Activities:
Net income
Adjustments to reconcile net income to net cash provided by 
operating activities:
Depreciation and amortization
Deferred income taxes and unrecognized income tax benefit, 
net
Excess tax benefit from stock option exercises
Loss (gain) on disposal and write-down of assets, net
Stock-based compensation
Changes in operating assets and liabilities:
T rade receivables, net
Accounts receivable, other
Inventories, net
Prepaid expenses and other
Other assets, net
Accounts payable
Deferred rent, non-current
Accrued expenses and other
        Net cash provided by operating activities

Cash Flows From Investing Activities:
Purchase of investments, net
Capital expenditures
Proceeds from sale of property and equipment
Proceeds from insurance
Other
        Net cash used in investing activities

Cash Flows From Financing Activities:
Cash used for stock repurchases
Net payments on capital lease obligations
Excess tax benefit from stock option exercises
Cash used to settle net share equity awards
Proceeds from options exercised and purchase of shares under 
the employee stock purchase plan
        Net cash used in financing activities

January 28, 
2017

Fiscal Ye ar Ende d
January 30, 
2016

January 31, 
2015

$        

61,075

$        

70,528

$        

73,584

19,047

17,038

15,990

1,418
(99)
238
4,592

(879)
(947)
2,398
(1,712)
351
(11,410)
2,544
2,059
78,675

(104)
(29,733)
154
223
51
(29,409)

(42,115)
(485)
99
(943)

862
(42,582)

1,285
(900)
(156)
5,198

(106)
607
(42,691)
2,186
(443)
4,017
3,076
(1,160)
58,479

65
(25,147)
298
107
-
(24,677)

(89,212)
(346)
900
(2,120)

853
(89,925)

4,220
(2,911)
181
4,468

117
706
(13,863)
6,614
46
9,907
2,240
1,093
102,392

(90)
(22,873)
320
84

-
(22,559)

(56,302)
(377)
2,911
(4,669)

774
(57,663)

Net increase (decrease) in cash and cash equivalents 
Cash and cash equivalents, beginning of year
Cash and cash equivalents, end of year

6,684
32,274
38,958

$        

(56,123)
88,397
32,274

$        

22,170
66,227
88,397

$        

Supplemental Disclosures of Cash Flow Information:
Cash paid during the year for:
Interest

Income taxes, net of refunds

$             

285

$             

308

$             

306

$        

35,057

$        

42,500

$        

32,626

Supplemental Schedule of Non-Cash Activities:
Property and equipment additions under capital leases

$             

342

$             

508

$             

909

See accompanying notes to consolidated financial statements. 

 - 40 - 

 
 
          
          
          
            
            
            
                
              
           
               
              
               
            
            
            
              
              
               
              
               
               
            
         
         
           
            
            
               
              
                 
         
            
            
            
            
            
            
           
            
          
          
        
              
                 
                
         
         
         
               
               
               
               
               
                 
                 
                
                
         
         
         
         
         
         
              
              
              
                 
               
            
              
           
           
               
               
               
         
         
         
            
         
          
          
          
          
 
 
 
HIBBETT SPORTS, INC. AND SUBSIDIARIES 
CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ INVESTMENT 
(in thousands) 

C ommon Stock

Tre asury Stock

Numbe r of 
Share s

38,202
-

Amount
382
$    
-

Paid-In 
C apital
$ 
154,533

-

Re taine d 
Earnings
492,471
$ 
73,584

Numbe r of 
Share s

12,390
-

 Balance -Fe bruary 1, 2014 
Net income
Issuance of shares through the 
Company's equity plans, including 
tax benefit of $2,911
Adjustment to income tax benefit 
from exercises of employee stock 
options
Purchase of shares under the 
stock repurchase program
Settlement of net share equity 
awards
Stock-based compensation
Balance -January 31, 2015
Net income
Issuance of shares through the 
Company's equity plans, including 
tax benefit of $900
Adjustment to income tax benefit 
from exercises of employee stock 
options
Purchase of shares under the 
stock repurchase program
Settlement of net share equity 
awards
Stock-based compensation
Balance -January 30, 2016
Net income
Issuance of shares through the 
Company's equity plans, including 
tax benefit of $99
Adjustment to income tax benefit 
from exercises of employee stock 
options
Purchase of shares under the 
stock repurchase program
Settlement of net share equity 
awards
Stock-based compensation
Balance -January 28, 2017

264

3

3,682

-

-

-
-
38,466
-

-

-

-
-
385
-

(8)

-

-
4,468
162,675

-

162

1

1,753

-

-

-
-
38,628
-

-

-

-
-
386
-

(83)

-

-
5,198
169,543

-

111

1

960

-

-

-

-

(376)

-

-
-
38,739

-
-
387

$    

-
4,592
174,719

$ 

-

-

-

-
-

566,055
70,528

-

-

-

-
-

636,583
61,075

-

-

-

-
-

$ 

697,658

Total 
Stockholde rs' 
Inve stme nt
304,023
$       
73,584

3,685

(8)

Amount
$ 
(343,363)

-

-

-

-

-

1,124

(56,302)

(56,302)

82

-
13,596
-

-

-

(4,669)
-

(404,334)

-

-

-

(4,669)
4,468
324,781
70,528

1,754

(83)

2,193

(89,212)

(89,212)

43

-
15,832
-

-

-

(2,120)
-

(495,666)

-

-

-

(2,120)
5,198
310,846
61,075

961

(376)

1,209

(42,115)

(42,115)

26

-
17,067

(943)
-

$ 

(538,724)

(943)
4,592
334,040

$       

See accompanying notes to consolidated financial statements. 

 - 41 - 

 
 
      
      
            
       
           
     
            
            
           
           
          
       
           
            
            
             
            
       
             
           
            
            
                   
            
       
           
           
        
     
          
            
       
           
           
             
       
            
            
       
       
           
            
            
             
      
      
   
   
      
   
         
            
       
           
     
            
            
           
           
          
       
           
            
            
             
            
       
           
           
            
            
                 
            
       
           
           
        
     
          
            
       
           
           
             
       
            
            
       
       
           
            
            
             
      
      
   
   
      
   
         
            
       
           
     
            
            
           
           
          
          
           
            
            
                
            
       
         
           
            
            
               
            
       
           
           
        
     
          
            
       
           
           
             
          
               
            
       
       
           
            
            
             
      
      
 
 
HIBBETT SPORTS, INC. AND SUBSIDIARIES 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

NOTE 1.  BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 

Business 

Hibbett Sports, Inc. is an athletic specialty retailer in small to mid-sized markets predominately in the 

South, Southwest, Mid-Atlantic and Midwest regions of the United States.  References to “we,” “our,” “us” and the 
“Company” refer to Hibbett Sports, Inc. and its subsidiaries as well as its predecessors.  Our fiscal year ends on the 
Saturday closest to January 31 of each year.  The consolidated statements of operations for Fiscal 2017, Fiscal 2016 
and Fiscal 2015 include 52 weeks of operations.  Our merchandise assortment features a core selection of brand 
name merchandise emphasizing athletic footwear, team sports equipment, athletic and fashion apparel and related 
accessories.  We complement this core assortment with a selection of localized apparel, footwear and accessories 
designed to appeal to a wide range of customers within each market. 

Principles of Consolidation 

The consolidated financial statements of our Company include its accounts and the accounts of all wholly-
owned subsidiaries.  All significant intercompany balances and transactions have been eliminated in consolidation.  
Occasionally, certain reclassifications are made to conform previously reported data to the current presentation.  
Such reclassifications had no impact on total assets, total liabilities, net income or stockholders’ investment in any of 
the years presented. 

Use of Estimates in the Preparation of Consolidated Financial Statements 

The preparation of consolidated financial statements in conformity with U.S. Generally Accepted 
Accounting Principles (U.S. GAAP) requires management to make estimates and assumptions that affect: 

• 
• 
• 

the reported amounts of certain assets, including inventories and property and equipment; 
the reported amounts of certain liabilities, including legal, tax-related and other accruals; and 
the reported amounts of certain revenues and expenses during the reporting period. 

The assumptions used by management could change significantly in future estimates due to changes in 

circumstances and actual results could differ from those estimates. 

Reportable Segments 

Given the economic characteristics of the store formats, the similar nature of products offered for sale, the 

type of customers, the methods of distribution and how our Company is managed, our operations constitute only one 
reportable segment.  

Customers 

No customer accounted for more than 5.0% of our net sales during the fiscal years ended January 28, 2017, 

January 30, 2016 or January 31, 2015. 

Vendor Arrangements 

We enter into arrangements with some of our vendors that entitle us to a partial refund of the cost of 
merchandise purchased during the year or reimbursement of certain costs we incur to advertise or otherwise promote 
their product.  Volume-based rebates, supported by vendor agreements, are estimated throughout the year and 
reduce the cost of inventories and cost of goods sold during the year.  This estimate is regularly monitored and 
adjusted for current or anticipated changes in purchase levels and for sales activity. 

 - 42 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
We also receive consideration from vendors through a variety of other programs, including markdown 

reimbursements, vendor compliance charges and defective merchandise credits.  If the payment is a reimbursement 
for costs incurred, it is recognized as an offset against those related costs; otherwise, it is treated as a reduction to the 
cost of merchandise.  Markdown reimbursements related to merchandise that has been sold are negotiated by our 
merchandising teams and are credited directly to cost of goods sold in the period received.  If vendor funds are 
received prior to merchandise being sold, they are recorded as a reduction of merchandise cost.  Vendor compliance 
charges and defective merchandise credits reduce the cost of inventories. 

Advertising 

We expense advertising costs when incurred.  We participate in various advertising and marketing 

cooperative programs with our vendors, who, under these programs, reimburse us for certain costs incurred.  A 
receivable for cooperative advertising to be reimbursed is recorded as a decrease to expense as advertisements are 
run. 

The following table presents the components of our advertising expense (in thousands): 

January 28, 
2017

$           

10,382
(3,319)
7,063

Fiscal Year Ended
January 30, 
2016
$             

9,983
(2,949)
7,034

$             

$             

$             

January 31, 
2015
$             

9,763
(3,456)
6,307

Gross advertising costs
Advertising reimbursements
Net advertising costs

Cost of Goods Sold 

We include inbound freight charges, merchandise purchases, store occupancy costs and a portion of our 

logistics costs related to our retail business in cost of goods sold.  Costs associated with moving merchandise to and 
between stores are included in store operating, selling and administrative expenses. 

Stock Repurchase Program 

In November 2015, the Board of Directors (Board) authorized a Stock Repurchase Program (2015 
Program) of $300.0 million to repurchase our common stock through February 2, 2019.  The 2015 Program replaced 
an existing plan that was adopted in November 2012 (2012 Program).  Stock repurchases may be made in the open 
market or in negotiated transactions, with the amount and timing of repurchases dependent on market conditions and 
at the discretion of our management. 

Under the 2015 Program, we repurchased 1.2 million shares of our common stock during Fiscal 2017 at a 

cost of $43.1 million, including 25,993 shares acquired from holders of restricted stock to satisfy tax withholding 
requirements of $0.9 million.  Under the 2012 Program, we repurchased 2.2 million shares of our common stock 
during Fiscal 2016 at a cost of $91.3 million, including 43,000 shares acquired from holders of restricted stock to 
satisfy tax withholding requirements of $2.1 million. 

Historically, under all stock repurchase authorizations, we have repurchased a total of 17.1 million shares 

of our common stock at an approximate cost of $538.7 million as of January 28, 2017, and had approximately 
$257.9 million remaining under the 2015 Program for stock repurchases.  Shares acquired from holders of restricted 
stock unit awards to satisfy tax withholding requirements do not reduce the authorization. 

Subsequent to January 28, 2017, we have repurchased 359,304 shares of our common stock at a cost of 

$11.2 million through March 17, 2017. 

 - 43 - 

 
 
 
 
 
             
             
             
 
 
 
 
 
 
 
 
 
 
 
Cash and Cash Equivalents 

We consider all short-term, highly liquid investments with original maturities of 90 days or less, including 

commercial paper and money market funds, to be cash equivalents.  We are exposed to credit risk in the event of 
default by our financial institutions where we maintain deposits to the extent the amount recorded on the 
consolidated balance sheet exceeds the FDIC insurance limits per institution.  Amounts due from third-party credit 
card processors for the settlement of debit and credit card transactions are included as cash equivalents as they are 
generally collected within three business days.  Cash equivalents related to credit and debit card transactions at 
January 28, 2017 and January 30, 2016 were $3.7 million and $4.3 million, respectively. 

Investments 

We hold investments in trust for the Hibbett Sports, Inc. Supplemental 401(k) Plan (Supplemental Plan) 
and the Hibbett Sports, Inc. Executive Voluntary Deferral Plan (Deferral Plan).  These are trading securities.  At 
January 28, 2017, we had $2.7 million of investments of which $0.1 million was included in prepaid expenses and 
other and $2.6 million was included in other assets, net.  At January 30, 2016, we had $2.6 million of investments of 
which $0.1 million was included in prepaid expenses and other and $2.5 million was included in other assets, net.  
Net unrealized holding gains for Fiscal 2017 was $0.1 million and net unrealized holding losses for Fiscal 2016 were 
$0.1 million. 

Trade and Other Accounts Receivable 

Trade accounts receivable consist primarily of amounts due to us from sales to educational institutions for 
athletic programs.  We do not require collateral, and we maintain an allowance for potential uncollectible accounts 
based on an analysis of the aging of accounts receivable at the date of the financial statements, historical losses and 
existing economic conditions, when relevant.  The allowance for doubtful accounts at January 28, 2017 and January 
20, 2016 was $79,000 and $89,000, respectively. 

Other accounts receivable consists primarily of tenant allowances due from landlords and cooperative 

advertising due from vendors.  We analyze other accounts receivable for collectability based on aging of individual 
components, underlying contractual terms and economic conditions.  Recorded amounts are deemed to be 
collectible. 

Inventories 

Inventories are valued using the lower of weighted average cost or market method.  Items are removed 

from inventory using the weighted average cost method. 

Lower of Cost or Market:  Market is determined based on estimated net realizable value.  We regularly 

review inventories to determine if the carrying value exceeds realizable value, and we record an accrual to reduce 
the carrying value to net realizable value as necessary.  We account for obsolescence as part of our lower of cost or 
market accrual based on historical trends and specific identification.  As of January 28, 2017 and January 30, 2016, 
the accrual was $5.5 million and $3.7 million, respectively.  A determination of net realizable value requires 
significant judgment. 

Shrink Reserves:  We accrue for inventory shrinkage based on the actual historical results of our physical 

inventory counts.  These estimates are compared to actual results as physical inventory counts are performed and 
reconciled to the general ledger.  Physical inventory counts are performed on a cyclical basis.  As of January 28, 
2017 and January 30, 2016, the accrual was $1.3 million. 

Inventory Purchase Concentration:  Our business is dependent to a significant degree upon close 
relationships with our vendors.  Our largest vendor, Nike, represented 56.8%, 57.5% and 55.7% of our purchases for 
Fiscal 2017, Fiscal 2016 and Fiscal 2015, respectively.  Our second largest vendor, Under Armour, represented 
16.4%, 15.9% and 15.4% of our purchases.  Our third largest vendor represented 5.5%, 4.2% and 6.4% of our 
purchases for Fiscal 2017, Fiscal 2016 and Fiscal 2015, respectively. 

 - 44 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Consignment Inventories:  Consignment inventories, which are owned by the vendor but located in our 

stores, are not reported as our inventory until title is transferred to us or our purchase obligation is determined.  At 
January 28, 2017 and January 30, 2016, vendor-owned inventories held at our locations (and not reported as our 
inventory) were $7.2 million and $5.7 million, respectively. 

Property and Equipment 

Property and equipment are recorded at cost and include assets acquired through capital leases.  
Depreciation on assets is principally provided using the straight-line method over the following estimated service 
lives: 

Buildings 
Leasehold improvements 
Furniture and fixtures 
Equipment 

39 years 
3 – 10 years 
7 years 
3 – 7 years 

In the case of leasehold improvements, we calculate depreciation using the shorter of the term of the 

underlying leases or the estimated economic lives of the improvements.  The term of the lease includes renewal 
option periods only in instances in which the exercise of the renewal option can be reasonably assured and failure to 
exercise such option would result in an economic penalty.  We continually reassess the remaining useful life of 
leasehold improvements in light of store closing plans. 

Construction in progress has historically been comprised primarily of property and equipment related to 

unopened stores and amounts associated with technology upgrades at period-end.  At January 28, 2017, 
approximately 71% of the construction in progress balance was comprised of costs associated with information 
technology capital projects.  The remaining balance consisted primarily of costs associated with logistics facility 
upgrades to support our omni-channel initiative. 

Maintenance and repairs are charged to expense as incurred.  The cost and accumulated depreciation of 

assets sold, retired or otherwise disposed of are removed from property and equipment and the related gain or loss is 
credited or charged to net income. 

Deferred Rent 

Deferred rent primarily consists of step rent and allowances from landlords related to our leased properties.  

Step rent represents the difference between actual operating lease payments due and straight-line rent expense, 
which we record over the term of the lease, including the build-out period.  This amount is recorded as deferred rent 
in the early years of the lease, when cash payments are generally lower than straight-line rent expense, and reduced 
in the later years of the lease when payments begin to exceed the straight-line rent expense.  Landlord allowances 
are generally comprised of amounts received and/or promised to us by landlords and may be received in the form of 
cash or free rent.  We record a receivable from the landlord in accordance with the terms of the lease and a deferred 
rent liability.  This deferred rent is amortized into net income (through lower rent expense) over the term (including 
the pre-opening build-out period) of the applicable lease, and the receivable is reduced as amounts are realized from 
the landlord. 

In our consolidated statements of cash flows, the current and long-term portions of landlord allowances are 
included as changes in cash flows from operations.  The current portion is included as a change in accrued expenses 
and the long-term portion is included as a change in deferred rent, non-current.  The liability for the current portion 
of unamortized landlord allowances was $4.6 million and $3.7 million at January 28, 2017 and January 30, 2016, 
respectively.  The liability for the long-term portion of unamortized landlord allowances was $16.4 million and 
$14.4 million at January 28, 2017 and January 30, 2016, respectively.  We estimate the non-cash portion of landlord 
allowances was $1.4 million and $1.1 million at January 28, 2017 and January 30, 2016, respectively. 

 - 45 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
Revenue Recognition 

We recognize revenue, including layaway, customer order and gift card sales, in accordance with the 

Accounting Standards Codification (ASC) Topic 605, Revenue Recognition.  Retail merchandise sales occur on-site 
in our stores.  We recognize revenue at the time the customer takes possession of the merchandise.  Retail sales are 
recorded net of returns and discounts and exclude sales taxes. 

Layaways:  Customers have the option of paying a down payment and placing merchandise on layaway.  

The customer may make further payments in installments, but the entire purchase price must be received by us 
within 30 days.  The down payment and any installments are recorded as short-term deferred revenue until the 
customer pays the entire purchase price for the merchandise. 

Customer Orders:  Customers may order merchandise available in other Hibbett store locations for pickup 

in the selling store at a later date.  Customers make a deposit payment with the remaining balance due at pickup.  
The deposits are recorded as short-term deferred revenue until the remaining balance is paid and the customer takes 
possession of the merchandise. 

Customer Loyalty Program:  We offer a customer loyalty program, the MVP Rewards program, whereby 

customers, upon registration, can earn reward certificates that can be redeemed in our stores.  An estimate of the 
obligation related to the program, based on historical certificate redemption rates, is recorded as a current liability 
and a reduction of net retail sales in the period earned by the customer.  At January 28, 2017 and January 30, 2016, 
the amount recorded in other accrued expenses on our consolidated balance sheet for reward certificates issued was 
not material. 

Gift Cards:  Proceeds received from the issuance of our non-expiring gift cards are initially recorded as 
deferred revenue.  Revenue is subsequently recognized at the time the customer redeems the gift cards and takes 
possession of the merchandise.  Unredeemed gift cards are recorded as other accrued expenses on our consolidated 
balance sheet. 

The net deferred revenue liability for gift cards, customer orders and layaways at January 28, 2017 and 

January 30, 2016 was $5.8 million and $5.5 million, respectively.  Income from unredeemed gift cards is recognized 
on our consolidated statements of operations as a reduction to store operating, selling and administrative expenses 
when the likelihood of redemption becomes remote.  We have determined the likelihood of redemption is remote 
when redemptions are equal to or less than five percent of the remaining balances of gift cards aged by activation 
year.  Gift card breakage was not material in Fiscal 2017, Fiscal 2016 or Fiscal 2015. 

Store Opening and Closing Costs 

New store opening costs, including pre-opening costs, are charged to expense as incurred.  Store opening 
costs primarily include payroll expenses, training costs and straight-line rent expenses.  All pre-opening costs are 
included in store operating, selling and administrative expenses as a part of operating expenses. 

We consider individual store closings to be a normal part of operations and regularly review store 
performance against expectations.  Costs associated with store closings are recognized at the time of closing or when 
a liability has been incurred.  These costs were not significant in Fiscal 2017, Fiscal 2016 or Fiscal 2015. 

Impairment of Long-Lived Assets 

We continually evaluate whether events and circumstances have occurred that indicate the remaining 

balance of long-lived assets may be impaired and not recoverable.  Our policy is to recognize any impairment loss 
on long-lived assets as a charge to current income when certain events or changes in circumstances indicate that the 
carrying value of the assets may not be recoverable.  Impairment is assessed considering the estimated undiscounted 
cash flows over the asset’s remaining life.  If estimated cash flows are insufficient to recover the investment, an 
impairment loss is recognized based on a comparison of the cost of the asset to fair value less any costs of 
disposition.  Evaluation of asset impairment requires significant judgment. 

 - 46 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Insurance Accrual 

We are self-insured for a significant portion of our health insurance.  Liabilities associated with the risks 

that are retained by us are estimated, in part, by considering our historical claims experience.  The estimated accruals 
for these liabilities could be affected if future occurrences and claims differ from our assumptions.  To minimize our 
potential exposure, we carry stop-loss insurance that reimburses us for losses over $0.2 million per covered person 
per year.  As of January 28, 2017 and January 30, 2016, the accrual for these liabilities was $0.6 million and $0.7 
million, respectively, and was included in other accrued expenses in the consolidated balance sheets. 

We are also self-insured for our workers’ compensation, property and general liability insurance up to an 
established deductible with a cumulative stop-loss on workers’ compensation.  As of January 28, 2017 and January 
30, 2016, the accrual for these liabilities (which is not discounted) was $0.7 million and $0.4 million and was 
included in other accrued expenses in the consolidated balance sheets. 

Sales Returns 

Net sales returns were $37.8 million for Fiscal 2017, $34.8 million for Fiscal 2016 and $32.3 million for 

Fiscal 2015.  The accrual for the effect of estimated returns was $0.4 million as of January 28, 2017 and January 30, 
2016, and was included in other accrued expenses in the consolidated balance sheets.  Determination of the accrual 
for estimated returns requires significant judgment. 

NOTE 2.  RECENT ACCOUNTING PRONOUNCEMENTS 

In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standard Update 
(ASU) 2014-09, Revenue from Contracts with Customers.  This ASU updates accounting guidance on revenue 
recognition.  In August 2015, the FASB provided a one-year deferral of the effective date for annual and interim 
reporting periods beginning after December 15, 2017.  The FASB has also issued clarification guidance as it relates 
to principal versus agent considerations for revenue recognition purposes and clarification guidance on other various 
considerations related to the new revenue recognition guidance.  Additionally, during April 2016, the FASB issued 
further clarification guidance related to identifying performance obligations and licensing.  We will adopt this ASU 
in the first quarter of Fiscal 2019.  We continue to evaluate the impact of the new standard and available adoption 
methods on our consolidated financial statements.  The standard will result in the implementation of new processes 
and internal controls over revenue recognition in certain areas, but the overall impact is not expected to be material. 

In July 2015, the FASB issued ASU 2015-11, Inventory – Simplifying the Measurement of Inventory, which 
requires all inventory, other than inventory measured at last-in, first out (LIFO) or the retail inventory method, to be 
measured at the lower of cost or net realizable value.  This ASU is effective for fiscal years beginning after 
December 15, 2016.  The amendments in this ASU should be applied prospectively with earlier application 
permitted as of the beginning of an interim or annual reporting period.  The adoption of ASU 2015-11 will not have 
a material impact on our consolidated financial statements. 

In February 2016, the FASB issued ASU 2016-02 – Leases, which requires lessees to recognize leases on 

the balance sheet and disclose key information about leasing arrangements.  The new standard establishes a right-of-
use model (ROU) that requires a lessee to recognize a ROU asset and lease liability on the balance sheet for all 
leases with a term longer than 12 months.  Leases will be classified as finance or operating, with classification 
affecting the pattern and classification of expense recognition in the income statement.  ASU 2016-02 is effective 
for us on February 3, 2019 (Fiscal 2020), with early adoption permitted.  We expect to adopt ASU 2016-02 in Fiscal 
2020.  A modified retrospective transition approach is required for leases existing at, or entered into after, the 
beginning of the earliest comparative period presented in the financial statements (Fiscal 2018), with certain 
practical expedients available. 

We expect that ASU 2016-02 will have a material effect on our financial statements.  While we are 

continuing to assess the effect of adoption, we currently believe the most significant changes relate to the 
recognition of new ROU assets and lease liabilities on our consolidated balance sheet for the retail stores present 
operating leases.  We do not expect a significant change in our leasing strategy between now and adoption.  We 
expect to elect all of the standard’s available practical expedients on adoption.  The discount rate used in the 
modified retrospective transition will be our incremental borrowing rate as of January 29, 2017 or 4.0%.  We plan to 
elect to separate non-lease components from lease components on all asset classes.  

 - 47 - 

 
 
 
 
 
 
 
 
 
 
 
In March 2016, the FASB issued ASU 2016-09 – Compensation – Stock Compensation: Improvements to 

Employee Share-Based Payment Accounting.  The new guidance eliminates the concept of additional paid-in-capital 
pools for stock-based awards and requires that the related excess tax benefits and tax deficiencies be classified as an 
operating activity in the statement of cash flows.  The new guidance also allows entities to make a one-time policy 
election to account for forfeitures when they occur, instead of accruing compensation cost based on the number of 
awards expected to vest.  Additionally, the new guidance changes the requirement for an award to qualify for equity 
classification by permitting tax withholding up to the maximum statutory tax rate instead of the minimum statutory 
tax rate.  We will adopt this ASU in the first quarter of Fiscal 2018 and have elected to account for forfeitures of 
stock-based awards when they occur.  Upon adoption, we will recognize a net cumulative adjustment through 
retained earnings of approximately $0.8 million which represents the effect of eliminating estimated forfeitures.  We 
believe the largest impact of adopting ASU 2016-09 will be an increase in the volatility of income tax expense in 
our consolidated financial statements.  If ASU 2016-09 had been adopted for Fiscal 2017, the effective income tax 
rate as a percentage of pre-tax income would have increased from 36.7% to 37.1%. 

In August 2016, the FASB issued ASU 2016-15 – Statement of Cash Flows – Classification of Certain 

Cash Receipts and Cash Payments.  This new guidance clarifies the classification within the statement of cash flows 
for certain transactions, including debt extinguishment costs, zero-coupon debt, contingent consideration related to 
business combinations, insurance proceeds, equity method distributions and beneficial interest in securitizations.  
The guidance also clarifies that cash flows with aspects of multiple classes of cash flows or that cannot be separated 
by source or use should be classified based on the activity that is likely to be the predominant source or use of cash 
flows for the item.  This guidance is effective for fiscal years beginning after December 15, 2017 (our Fiscal 2018) 
and interim periods within those fiscal years.  The adoption of this guidance is not expected to have a material 
impact on our consolidated financial statements. 

We continuously monitor and review all current accounting pronouncements and standards from the 
Financial Accounting Standards Board (FASB) of U.S. GAAP for applicability to our operations.  As of January 28, 
2017, there were no other new pronouncements, interpretations or staff positions that had or were expected to have a 
significant impact on our operations. 

NOTE 3.  STOCK-BASED COMPENSATION 

At January 28, 2017, we had four stock-based compensation plans: 

(a)  The 2015 Equity Incentive Plan (EIP) provides that the Board of Directors may grant equity awards to 

certain employees of the Company at its discretion.  The EIP was adopted effective July 1, 2015 and 
authorizes grants of equity awards of up to 1,000,000 authorized but unissued shares of common stock.  
At January 28, 2017, there were 853,925 shares available for grant under the EIP. 

(b)  The 2015 Employee Stock Purchase Plan (ESPP) allows for qualified employees to participate in the 
purchase of up to 300,000 shares of our common stock at a price equal to 85% of the lower of the 
closing price at the beginning or end of each quarterly stock purchase period.  The ESPP was adopted 
effective July 1, 2015.  At January 28, 2017, there were 278,350 shares available for purchase under 
the ESPP. 

(c)  The 2015 Director Deferred Compensation Plan (Deferred Plan) allows non-employee directors an 

election to defer all or a portion of their fees into stock units or stock options.  The Deferred Plan was 
adopted effective July 1, 2015 and authorizes grants up to 150,000 authorized but unissued shares of 
common stock.  At January 28, 2017, there were 141,315 shares available for grant under the Deferred 
Plan. 

(d)  The 2012 Non-Employee Director Equity Plan (DEP) provides for grants of equity awards to non-
employee directors.  The DEP was adopted effective May 24, 2012 and authorizes grants of equity 
awards of up to 500,000 authorized but unissued shares of common stock.  At January 28, 2017, there 
were 364,678 shares available for grant under the DEP. 

 - 48 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
Our plans allow for a variety of equity awards including stock options, restricted stock awards, stock 

appreciation rights and performance awards.  As of January 28, 2017, we had only granted awards in the form of 
stock options, restricted stock units (RSUs) and performance-based units (PSUs) to our employees.  The annual 
grants made for Fiscal 2017, Fiscal 2016 and Fiscal 2015 to employees consisted solely of RSUs.  We have also 
awarded PSUs to our Named Executive Officers (NEOs) and expect the Compensation Committee of the Board will 
continue to grant PSUs to our NEOs in the future. 

As of January 28, 2017, we had only granted awards in the form of stock, stock options and deferred stock 
units (DSUs) to our Board members.  Under the DEP, Board members currently receive an annual value of $75,000 
worth of equity in the form of stock options or RSUs upon election to the Board and a value of $100,000 worth of 
equity in any form allowed within the DEP, for each full year of service, pro-rated for Directors who serve less than 
one full year.  The Chairman of the Board receives an annual value of $150,000 worth of equity in any form allowed 
within the DEP. 

The terms and vesting schedules for stock-based awards vary by type of grant and generally vest upon 
time-based conditions.  Under the DEP, Directors have the option with certain equity forms to set vesting dates.  
Upon exercise, stock-based compensation awards are settled with authorized but unissued company stock.  All of 
our awards are classified as equity awards. 

The compensation cost for these plans was as follows (in thousands): 

January 28, 
2017

Fiscal Year Ended
January 30, 
2016

January 31, 
2015

Stock-based compensation expense by type:
  Stock options
  Restricted stock units
  Employee stock purchases
  Director deferred compensation
    Total stock-based compensation expense
  Income tax benefit recognized
      Stock-based compensation expense, net of income tax

$             

$             

$             

384
4,010
104
94
4,592
1,655
2,937

391
4,632
105
70
5,198
1,895
3,303

469
3,833
96
70
4,468
1,645
2,823

$          

$          

$          

Stock-based and deferred stock compensation expenses are included in store operating, selling and 

administrative expenses.  There is no capitalized stock-based compensation cost. 

The income tax benefit recognized in our consolidated financial statements, as disclosed above, is based on 

the amount of compensation expense recorded for book purposes.  The actual income tax benefit realized in our 
income tax return is based on the intrinsic value, or the excess of the market value over the exercise or purchase 
price, of stock options exercised and restricted stock unit awards vested during the period.  The actual income tax 
benefit realized for the deductions considered on our income tax returns for Fiscal 2017, Fiscal 2016 and Fiscal 2015 
was from option exercises and restricted stock unit releases and totaled $1.2 million, $2.5 million and $5.3 million, 
respectively. 

Stock Options 

Stock options are granted with an exercise price equal to the closing market price of our common stock on 

the date of grant.  Vesting and expiration provisions vary between equity plans, but options granted to employees 
under the EIP typically vest over a four or five-year period in equal installments beginning on the first anniversary 
of the grant date and typically expire on the eighth or tenth anniversary of the date of grant.  Grants awarded to 
outside directors under the DEP and Deferred Plan vest immediately upon grant and expire on the tenth anniversary 
of the date of grant. 

 - 49 - 

 
 
 
 
 
            
            
            
               
               
                 
                 
                 
                 
            
            
            
            
            
            
 
 
 
 
 
 
 
 
Following is the weighted average fair value of each option granted during Fiscal 2017.  The fair value was 

estimated on the date of grant using the Black-Scholes pricing model with the following weighted average 
assumptions for each period: 

Quarter Ended

April 30, 2016

Grant date
Exercise price
Weighted average fair value at date of grant
Expected option life (years)
Expected volatility
Risk-free interest rate
Dividend yield

M ar 15
$35.07
$10.56
4.84
31.99%
1.46%
None

M ar 31
$35.90
$10.63
4.84
32.01%
1.18%
None

July 30, 
2016
Jun 30
$34.79
$9.88
4.84
30.91%
0.99%
None

We calculate the expected term for our stock options based on the historical exercise behavior of our 
participants.  Historically, an increase in our stock price has led to a pattern of earlier exercise by participants.  
Grants made to our Directors have a contractual term of 10 years, while grants made to our employees have a 
contractual term of 8 years.  We have not awarded a stock option grant to employees since 2009.  With the absence 
of option grants to employees, we anticipate the expected term will remain relatively stable. 

The volatility used to value stock options is based on historical volatility.  We calculate historical volatility 
using an average calculation methodology based on daily price intervals as measured over the expected term of the 
option.  We have consistently applied this methodology since our adoption of the provisions of ASC Topic 718, 
Stock Compensation. 

In accordance with ASC Topic 718, we base the risk-free interest rate on the annual continuously 
compounded risk-free rate with a term equal to the option’s expected term.  The dividend yield is assumed to be zero 
since we have no current plan to declare dividends. 

Activity for our option plans during Fiscal 2017 was as follows: 

Options outstanding at January 30, 2016
    Granted
    Exercised
    Forfeited, cancelled or expired
Options outstanding at January 28, 2017

Number of 
S hares

243,397
36,359
(16,152)
-
263,604

Weighted 
Average 
Remaining 
Contractual 
Term 
(Years)

5.18

Aggregate 
Intrinsic 
Value 
($000's)
$        
987

5.11

$        

963

Weighted 
Average 
Exercise 
Price

$    

37.13
35.10
27.11
-
37.47

$    

Exercisable at January 28, 2017

263,604

$    

37.47

5.11

$        

963

The weighted average grant-date fair value of options granted during Fiscal 2017, Fiscal 2016 and Fiscal 
2015 was $10.56, $16.63 and $23.12, respectively.  The compensation expense included in store operating, selling 
and administrative expenses and recognized during Fiscal 2017, Fiscal 2016 and Fiscal 2015 was $0.4 million, $0.4 
million and $0.5 million, respectively, before the recognized income tax benefit of $0.1 million, $0.1 million and 
$0.2 million, respectively. 

 - 50 - 

 
 
 
 
 
 
 
 
        
             
          
      
         
      
                
          
        
             
        
             
 
 
 
 
 
The total intrinsic value of stock options exercised during Fiscal 2017, Fiscal 2016 and Fiscal 2015 was 

$0.6 million, $0.2 million and $1.1 million, respectively.  The total cash received from these stock option exercises 
during Fiscal 2017, Fiscal 2016 and Fiscal 2015 was $0.4 million, $0.4 million and $0.4 million, respectively.  
Excess income tax proceeds from stock option exercises are included in cash flows from financing activities as 
required by ASC Topic 230, Statement of Cash Flows.  As of January 28, 2017, there was no unrecognized 
compensation cost related to nonvested stock options. 

Restricted Stock and Performance-Based Units 

RSUs and PSUs are granted with a fair value equal to the closing market price of our common stock on the 
date of grant.  All PSUs have been awarded in the form of restricted stock units.  Compensation expense is recorded 
straight-line over the vesting period and, in the case of PSUs, at the estimated percentage of achievement.  Restricted 
stock unit awards to our employees generally cliff vest in four years from the date of grant for those awards that are 
not performance-based.  If a Director chooses to receive their annual equity award in stock and he or she defers the 
vesting date, then the form of stock is a DSU.  PSUs provide for awards based on achievement of certain 
predetermined corporate performance goals and cliff vest in one to five years from the date of grant after 
achievement of stated performance criterion and upon meeting stated service conditions. 

The following table summarizes the restricted stock unit awards activity under all of our plans during Fiscal 

2017: 

RSUs

PSUs

Totals

We ighte d 
Ave rage  
Grant-Date  
Fair Value

We ighte d 
Ave rage  
Grant-Date  
Fair Value

Numbe r of 
Awards

Numbe r of 
Awards

We ighte d 
Ave rage  
Grant-Date  
Fair Value

Numbe r of 
Awards

249,525
118,343

-
(55,537)
(12,963)

$       

53.31
35.14
-
51.25
49.35

88,125
45,300
(14,950)
(23,000)
-

$       

49.42
35.07
52.31
38.82
-

337,650
163,643
(14,950)
(78,537)
(12,963)

$       

52.29
35.12
52.31
47.61
49.35

299,368

$       

46.68

95,475

$       

44.71

394,843

$       

46.20

Restricted stock unit awards 
outstanding at January 30, 2016
    Granted
    PSU multiplier earned (1)
    Vested
    Forfeited, cancelled or expired
Restricted stock unit awards 
outstanding at January 28, 2017

(1)  PSU multiplier earned represents the net RSUs awarded to our NEOs above and below their target 

grants resulting from the achievement of performance goals above or below the performance targets established at 
grant.  Goals were achieved at 50% for all performance equity awards released in Fiscal 2017; therefore, the 
multiplier was negative. 

The weighted average grant date fair value of our RSUs granted was $35.12, $50.48 and $56.81 for Fiscal 

2017, Fiscal 2016 and Fiscal 2015, respectively.  There were 163,643, 111,705 and 98,374 RSUs awarded during 
Fiscal 2017, Fiscal 2016 and Fiscal 2015, respectively.  The compensation expense included in store operating, 
selling and administrative expenses and recognized during Fiscal 2017, Fiscal 2016 and Fiscal 2015 was $4.0 
million, $4.6 million and $3.8 million, respectively, before the recognized income tax benefit of $1.5 million, $1.7 
million and $1.4 million, respectively. 

During Fiscal 2017, RSU awards of 78,537 unit awards, including 23,000 awards that were PSUs, vested 

with an intrinsic value of $2.8 million.  The total intrinsic value of our RSU awards outstanding and unvested at 
January 28, 2017, January 30, 2016 and January 31, 2015 was $12.9 million, $10.9 million and $17.2 million, 
respectively.  As of January 28, 2017, there was approximately $7.9 million of total unamortized unrecognized 
compensation cost related to RSU awards.  This cost is expected to be recognized over a weighted average period of 
2.2 years. 

 - 51 - 

 
 
 
 
 
    
      
    
    
         
      
         
    
         
            
             
     
         
     
         
     
         
     
         
     
         
     
         
            
             
     
         
    
      
    
 
 
 
 
 
 
Employee Stock Purchase Plan 

The Company’s ESPP allows eligible employees the right to purchase shares of our common stock, subject 
to certain limitations, at 85% of the lesser of the market value at the end of each calendar quarter (purchase date) or 
the beginning of each calendar quarter.  Our employee purchases of common stock and the average price per share 
through the ESPP were as follows: 

Fiscal Year Ended
January 28, 2017
January 30, 2016
January 31, 2015

 S hares 
Purchased 
14,890
12,251
8,882

 Average 
Price Per 
S hare 

$           
$           
$           

28.48
33.40
42.16

The assumptions used in the option pricing model were as follows: 

Weighted average fair value at date of grant
Expected life (years)
Expected volatility
Risk-free interest rate
Dividend yield

January 28, 
2017
$6.98
0.25
30.1% - 32.0%
0.37% - 0.68%
None

Fiscal Year Ended
January 30, 
2016
$9.48
0.25
32.0% - 36.2%
0.02% - 0.09%
None

January 31, 
2015
$10.78
0.25
36.4% - 46.4%
0.04% - 0.16%
None

The expense related to the ESPP was determined using the Black-Scholes option pricing model and the 

provisions of ASC Topic 718 as it relates to accounting for certain employee stock purchase plans with a look-back 
option.  The compensation expense included in store operating, selling and administrative expenses and recognized 
during each of Fiscal 2017, Fiscal 2016 and Fiscal 2015 was $0.1 million. 

Director Deferred Compensation 

Under the Deferred Plan, non-employee directors can elect to defer all or a portion of their Board and 

Board Committee fees into cash, stock options or deferred stock units.  Those fees deferred into stock options are 
subject to the same provisions as provided for in the DEP and are expensed and accounted for accordingly.  Director 
fees deferred into stock units are calculated and expensed each calendar quarter by taking total fees earned during 
the calendar quarter and dividing by the closing price of our common stock on the last day of the calendar quarter, 
rounded to the nearest whole share.  The total annual retainer, Board and Board Committee fees for non-employee 
directors that are not deferred into stock options, but which includes amounts deferred into stock units under the 
Deferred Plan, are expensed as incurred in all periods presented.  A total of 2,542, 1,812 and 1,426 stock units were 
deferred under this plan in Fiscal 2017, Fiscal 2016 and Fiscal 2015, respectively.  One director has elected to defer 
compensation into stock units in calendar 2017. 

The compensation expense included in store operating, selling and administrative expenses and recognized 

during Fiscal 2017, Fiscal 2016 and Fiscal 2015 was $94,000, $70,000 and $70,000, respectively, before the 
recognized income tax benefit of $35,000, $26,000 and $26,000, respectively. 

 - 52 - 

 
 
 
          
          
            
 
 
 
 
 
 
 
 
 
 
 
NOTE 4.  EARNINGS PER SHARE 

The computation of basic earnings per share (EPS) is based on the number of weighted average common 
shares outstanding during the period.  The computation of diluted EPS is based on the weighted average number of 
shares outstanding plus the incremental shares that would be outstanding assuming exercise of dilutive stock options 
and issuance of restricted stock.  The number of incremental shares is calculated by applying the treasury stock 
method.  The following table sets forth the computation of basic and diluted earnings per share in thousands: 

Net income

Weighted average number of common shares 
outstanding
    Dilutive stock options
    Dilutive restricted stock units
Weighted average number of common shares 
outstanding and dilutive shares

January 28, 
2017

$        

61,075

Fiscal Year Ended
January 30, 
2016

$        

70,528

January 31, 
2015

$        

73,584

22,240
40
147

22,427

23,947
35
147

24,129

25,369
66
185

25,620

Basic earnings per share
Diluted earnings per share

$            
$            

2.75
2.72

$            
$            

2.95
2.92

$            
$            

2.90
2.87

In calculating diluted earnings per share for Fiscal 2017, 104,091 options to purchase shares of common 

stock outstanding as of the end of the period were excluded in the computations of diluted earnings per share due to 
their anti-dilutive effect.  In calculating diluted earnings per share for Fiscal 2016, 120,206 options to purchase 
shares of common stock outstanding as of the end of the period were excluded in the computations of diluted 
earnings per share due to their anti-dilutive effect.  In calculating diluted earnings per share for Fiscal 2015, 677 
options to purchase shares of common stock outstanding as of the end of the period were excluded in the 
computations of diluted earnings per share due to their anti-dilutive effect. 

We excluded 37,300 nonvested stock awards granted to certain employees from the computation of diluted 

weighted average common shares and common share equivalents outstanding, because they are subject to 
performance-based annual vesting conditions which had not been achieved by the end of Fiscal 2017.  Assuming the 
performance criteria had been achieved at target as of January 28, 2017, the incremental dilutive impact would have 
been 24,503 shares. 

NOTE 5.  DEBT  

At January 28, 2017, we had two unsecured credit facilities, which are renewable in August and November 
2017.  The August facility allows for borrowings up to $30.0 million with an interest rate at one month LIBOR plus 
2.0%.  The November facility allows for borrowings up to $50.0 million at a rate of prime plus 2%.  Under the 
provisions of both facilities, we do not pay commitment fees and are not subject to covenant requirements.  There 
were 19 days during the fifty-two weeks ended January 28, 2017, where we incurred borrowings against our credit 
facilities for an average and maximum borrowing of $6.6 million and $11.8 million, respectively, and an average 
interest rate of 2.50%.  At January 28, 2017, a total of $80.0 million was available to us from these facilities. 

At January 30, 2016, we had two unsecured credit facilities, which were renewable in August and 

November 2016.  The August facility allowed for borrowings up to $30.0 million at a rate equal to the higher of 
prime rate, the federal funds rate plus 0.5% or LIBOR.  The November facility allowed for borrowings up to $50.0 
million at a rate of prime plus 2%.  Under the provisions of both facilities, we did not pay commitment fees and 
were not subject to covenant requirements.  There were 36 days during the fifty-two weeks ended January 30, 2016, 
where we incurred borrowings against our credit facilities for an average and maximum borrowing of $12.9 million 
and $28.4 million, respectively, and an average interest rate of 2.22%.   

 - 53 - 

 
 
 
          
          
          
                 
                 
                 
               
               
               
          
          
          
 
 
 
 
 
 
 
 
 
NOTE 6.  LEASES  

We have entered into capital leases for certain property and transportation equipment.  At January 28, 2017, 

total capital lease obligations were $3.5 million, of which $0.6 million was classified as a short-term liability and 
included in capital lease obligations and $2.9 million was classified as a long-term liability and included in capital 
lease obligations in our consolidated balance sheet.  At January 30, 2016, total capital lease obligations were $3.6 
million, of which $0.5 million was classified as a short-term liability and included in capital lease obligations and 
$3.1 million was classified as a long-term liability and included in capital lease obligations in our consolidated 
balance sheet.  The cost basis of total assets under capital leases at January 28, 2017 and January 30, 2016 was $5.1 
million and $4.8 million, respectively, with accumulated amortization at January 28, 2017 and January 30, 2016 of 
$2.1 million and $1.6 million, respectively.  Amortization expense related to assets under capital leases was $0.6 
million, $0.5 million and $0.5 million in Fiscal 2017, Fiscal 2016 and Fiscal 2015, respectively.  

We lease the majority of our stores under operating leases.  The leases typically provide for terms of five to 

ten years with options to extend at our discretion.  Many of our leases contain scheduled increases in annual rent 
payments and the majority of our leases also require us to pay maintenance, insurance and real estate taxes.  
Additionally, many of the lease agreements contain tenant improvement allowances, rent holidays and/or rent 
escalation clauses (contingent rentals) based on net sales for the location.  For purposes of recognizing incentives and 
minimum rental expenses on a straight-line basis over the terms of the leases, we use the date of initial possession to 
begin amortization, which is generally when we enter the space and begin to make improvements in preparation of our 
intended use. 

Most of our store leases contain provisions that allow for early termination of the lease if certain pre-
determined annual sales levels are not met.  Generally, these provisions allow the lease to be terminated between the 
third and fifth year of the lease.  Should the lease be terminated under these provisions, in some cases, the unamortized 
portion of any landlord allowances related to that property would be payable to the landlord. 

We also lease certain office equipment and transportation equipment under operating leases having initial 

terms of more than one year. 

During Fiscal 2017, we increased our lease commitments by a net of 34 stores, each having initial lease 

termination dates between March 2021 and April 2027.  At January 28, 2017, the future minimum lease payments 
under capital leases and the present value of such payments, and the future minimum lease payments under our 
operating leases, excluding maintenance, insurance and real estate taxes, including the net 34 lease commitments 
added during Fiscal 2017, were as follows (in thousands): 

Fiscal 2018
Fiscal 2019
Fiscal 2020
Fiscal 2021
Fiscal 2022
Thereafter
  Total minimum lease payments
Less amount representing interest
  Present value of total minimum lease payments

Capital
$                

Operating

Total

$           

$             

844
838
811
642
399
889
4,423
971
3,452

60,199
52,748
43,188
33,593
24,178
41,438
255,344
-
255,344

61,043
53,586
43,999
34,235
24,577
42,327
259,767
971
258,796

$             

$         

$           

Rental expense for all operating leases consisted of the following (in thousands): 

January 28, 
2017

Fiscal Year Ended
January 30, 
2016

January 31, 
2015

M inimum rentals
Contingent rentals

$        

$        

54,910
4,744
59,654

$        

$        

52,538
4,434
56,972

 - 54 - 

$        

$        

49,323
4,647
53,970

 
 
 
 
 
 
 
                  
             
               
                  
             
               
                  
             
               
                  
             
               
                  
             
               
               
           
             
                  
                  
                    
 
 
 
            
            
            
 
 
 
 
NOTE 7.  DEFINED CONTRIBUTION BENEFIT PLANS 

We maintain the Hibbett Sports, Inc. 401(k) Plan (401(k) Plan) for the benefit of our employees.  The 
401(k) Plan covers all employees who have completed one year of service.  Participants of the 401(k) Plan may 
voluntarily contribute from 1% to 100% of their compensation subject to certain yearly dollar limitations as allowed 
by law.  These elective contributions are made under the provisions of Section 401(k) of the Internal Revenue Code 
which allows deferral of income taxes on the amount contributed to the 401(k) Plan.  Effective Fiscal 2016, the 
Board adopted the Safe Harbor provisions for our 401(k) Plan.  For Fiscal 2017 and Fiscal 2016, we matched 100% 
of the first 3% of eligible compensation and 50% of the next 3% of eligible compensation for a total possible match 
of 4.5% of the first 6% of eligible compensation for Fiscal 2017 and Fiscal 2016.  For Fiscal 2015, we matched 
$0.75 for each dollar of compensation deferred by the employees up to 6.0% of compensation.  Contribution 
expense incurred under the 401(k) Plan for Fiscal 2017, Fiscal 2016 and Fiscal 2015 was $1.4 million, $1.0 million 
and $0.7 million, respectively. 

We maintain the Hibbett Sports, Inc. Supplemental 401(k) Plan (Supplemental Plan) for the purpose of 

supplementing the employer matching contribution and salary deferral opportunity available to highly compensated 
employees whose ability to receive Company matching contributions and defer salary under the 401(k) Plan was 
limited because of certain restrictions applicable to qualified plans.  The non-qualified deferred compensation 
Supplemental Plan allows participants to defer up to 40% of their compensation.  Historically, participants received 
an employer matching contribution equal to $0.75 for each dollar of compensation deferred, subject to a maximum 
of 4.5% of compensation and subject to Board discretion.  The matching contribution under the Supplemental Plan 
was set by the Board to equal no more than $0.75 for each dollar of compensation deferred under both the 401(k) 
Plan and the Supplemental Plan up to 6.0% of compensation.  Effective Fiscal 2016, with the adoption of the Safe 
Harbor provisions under our 401(k) Plan, contributions to the Supplemental Plan are no longer subject to matching 
provisions.  There was no contribution expense incurred under the Supplemental Plan for Fiscal 2017.  Contribution 
expense incurred under the Supplemental Plan for Fiscal 2016 and Fiscal 2015 was $19,000 and $0.1 million, 
respectively.  The Supplemental Plan is intended to comply with the requirements of Section 409A of the Internal 
Revenue Code of 1986, as amended. 

We maintain the Hibbett Sports, Inc. Executive Voluntary Deferral Plan (Voluntary Plan) that provides key 

executives of the Company an opportunity to defer, on a pre-tax basis, up to 50% of their base salary and up to 
100% of any bonus earned.  Participants, at election, determine the date payout is to be made with payout options as 
either a lump-sum payout or installment payments over 2 to 10 years.  The Voluntary Plan is subject to the 
Employee Retirement Income Security Act of 1974, as amended (ERISA) and was effective February 1, 2010 and is 
also intended to comply with the requirements of Section 409A of the Internal Revenue Code of 1986, as amended. 

We maintain a Flexible Spending Account Plan (FSA) that allows employees to set aside pre-tax amounts 
for out-of-pocket health care and dependent care expenses.  The health care FSA is subject to ERISA, whereas the 
dependent care FSA is not.  Employees are eligible to participate in the FSA upon meeting eligibility requirements 
or upon a defined qualifying event, and may enroll annually during an open enrollment period.  Plan amounts are 
determined annually by the employee in advance and are subject to IRS dollar limitations.  Employee elections, in 
general, cannot be increased, decreased or discontinued during the election period.  Unused amounts at the end of 
the plan year are subject to forfeiture and such forfeitures can be used to offset administrative expenses. 

NOTE 8.  RELATED-PARTY TRANSACTIONS 

The Company leases one store under a lease arrangement with AL Florence Realty Holdings 2010, LLC, a 

wholly-owned subsidiary of Books-A-Million, Inc., (BAMM).  One of our Directors, Terrance G. Finley is an 
executive officer of BAMM and another Director, Albert C. Johnson, was a former director of BAMM.  Minimum 
annual lease payments are $0.1 million, if not in co-tenancy, and the lease termination date is February 2022.  In 
Fiscal 2017, Fiscal 2016 and Fiscal 2015, minimum lease payments were $0.1 million.  Minimum lease payments 
remaining under this lease at January 28, 2017 were $0.6 million. 

 - 55 - 

 
 
 
 
 
 
 
 
 
 
NOTE 9.  INCOME TAXES 

A summary of the components of the provision/(benefit) for income taxes is as follows (in thousands): 

Federal:
    Current
    Deferred

State:
    Current
    Deferred

Provision for income taxes

January 28, 
2017

$        

31,007
1,359
32,366

3,042
13
3,055
35,421

$        

Fiscal Year Ended
January 30, 
2016

$        

36,053
1,188
37,241

3,743
200
3,943
41,184

$        

January 31, 
2015

$        

35,013
4,059
39,072

4,756
441
5,197
44,269

$        

A reconciliation of the statutory federal income tax rate to the effective tax rate as a percentage of income 

before provision for income taxes follows: 

Tax provision computed at the federal statutory rate
Effect of state income taxes, net of federal benefits
Other, net

January 28, 
2017

Fiscal Year Ended
January 30, 
2016

January 31, 
2015

35.00%
2.22
(0.51)
36.71%

35.00%
2.40
(0.53)
36.87%

35.00%
2.85
(0.29)
37.56%

Deferred income taxes on the consolidated balance sheets result from temporary differences between the 

amount of assets and liabilities recognized for financial reporting and income tax purposes.  The components of the 
deferred income taxes, net, are as follows (in thousands):  

Deferred rent
Inventories
Accruals
Stock-based compensation
Other
  Total deferred tax assets

Accumulated depreciation and amortization
Prepaid expenses
Accruals
State taxes
  Total deferred tax liabilities
Deferred income taxes, net

January 28, 
2017

$         

10,298
4,953
5,709
4,974
150
26,084

(19,735)
(836)
-
(228)
(20,799)
5,285

$           

January 30, 
2016
$           

8,769
4,920
4,900
4,755
59
23,403

(15,723)
(681)
(44)
(298)
(16,746)
6,657

$           

Deferred tax assets represent items that will be used as a tax deduction or credit in future tax returns or are 
items of income that have not been recognized for financial statement purposes but were included in the current or 
prior tax returns for which we have already properly recorded the tax benefit in the consolidated statements of 
operations.  At least quarterly, we assess the likelihood that the deferred tax assets balance will be recovered.  We 
take into account such factors as prior earnings history, expected future earnings, carryback and carryforward 
periods and tax strategies that could potentially enhance the likelihood of a realization of a deferred tax asset.  To the 
extent recovery is not more likely than not, a valuation allowance is established against the deferred tax asset, 
increasing our income tax expense in the year such determination is made.  We have determined that no such 
allowance is required. 

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We apply the provisions of ASC Subtopic 740-10 in accounting for uncertainty in income taxes.  In 
accordance with ASC Subtopic 740-10, we recognize a tax benefit associated with an uncertain tax position when, in 
our judgment based on technical merits, it is more likely than not that the position will be sustained upon 
examination by a taxing authority.  For a tax position that meets the more-likely-than-not recognition threshold, we 
initially and subsequently measure the tax benefit as the largest amount that we judge to have a greater than 50% 
likelihood of being realized upon ultimate settlement with a taxing authority.  Our liability associated with 
unrecognized tax benefits is adjusted periodically due to changing circumstances, such as the progress of tax audits, 
case law developments and new or emerging legislation.  Such adjustments are recognized entirely in the period in 
which they are identified.  Our effective tax rate includes the net impact of changes in the liability for unrecognized 
tax benefits and subsequent adjustments as considered appropriate by management. 

We file income tax returns in the U.S. federal and various state jurisdictions.  A number of years may 
elapse before a particular matter for which we have recorded a liability related to an unrecognized tax benefit is 
audited and finally resolved.  Generally, we are not subject to changes in income taxes by the U.S. federal taxing 
jurisdiction for years prior to Fiscal 2014 or by most state taxing jurisdictions for years prior to Fiscal 2013.  While 
it is often difficult to predict the final outcome or the timing of resolution of any particular tax matter, we believe 
our liability for unrecognized tax benefits is adequate.  Favorable settlement of an unrecognized tax benefit could be 
recognized as a reduction in our effective tax rate in the period of resolution.  Unfavorable settlement of an 
unrecognized tax benefit could increase the effective tax rate and may require the use of cash in the period of 
resolution.  Our liability for unrecognized tax benefits is generally presented as non-current.  However, if we 
anticipate paying cash within one year to settle an uncertain tax position, the liability is presented as current. 

A reconciliation of the unrecognized tax benefit, excluding estimated interest and penalties, under ASC 

Subtopic 740-10 follows (in thousands): 

January 28, 
2017

January 30, 
2016

January 31, 
2015

Unrecognized tax benefits - beginning of year
Gross increases - tax positions in prior period
Gross decreases - tax positions in prior period
Gross increases - tax positions in current period
Settlements
Lapse of statute of limitations
Unrecognized tax benefits - end of year

$        

$        

$        

1,242
158
(26)
121
-
(228)
1,267

1,339
90
(39)
122
-
(270)
1,242

1,539
122
(168)
162
(119)
(197)
1,339

$        

$        

$        

We classify interest and penalties recognized on unrecognized tax benefits as income tax expense.  We 
have accrued interest and penalties in the amount of $0.1 million, $0.1 million and $0.1 million as of January 28, 
2017, January 30, 2016 and January 31, 2015, respectively.  During Fiscal 2017, Fiscal 2016 and Fiscal 2015, we 
recorded $21,000, ($5,000) and ($0.1) million, respectively, for the accrual of interest and penalties in the 
consolidated statement of operations. 

Of the unrecognized tax benefits as of January 28, 2017, January 30, 2016 and January 31, 2015, $0.9 

million, $0.9 million and $1.0 million, respectively, if recognized, would affect our effective income tax rate. 

NOTE 10.  COMMITMENTS AND CONTINGENCIES 

Annual Bonuses and Equity Incentive Awards 

Specified officers and corporate employees of our Company are entitled to annual bonuses, primarily based on 

measures of Company operating performance.  At January 28, 2017 and January 30, 2016, there was $3.3 million and 
$3.2 million, respectively, of annual bonus-related expense included in accrued payroll expenses. 

 - 57 - 

 
 
 
 
             
               
             
             
              
            
             
             
             
             
              
            
           
            
            
 
 
 
 
 
 
 
 
 
In addition, the Compensation Committee (Committee) of the Board of Directors places performance criteria 

on awards of PSUs made in the form of RSUs to our NEOs under the EIP.  The performance criteria are tied to 
performance targets with respect to future sales and operating income over a specified period of time.  These PSUs are 
expensed under the provisions of ASC Topic 718 and are evaluated each quarter to determine the probability that the 
performance conditions set within will be met.  We expect the Committee to continue to place performance criteria on 
awards of RSUs to our NEOs in the future. 

Legal Proceedings and Other Contingencies 

We are a party to various legal proceedings incidental to our business.  Where we are able to reasonably 

estimate an amount of probable loss in these matters based on known facts, we have accrued that amount as a 
current liability on our balance sheet.  We are not able to reasonably estimate the possible loss or range of loss in 
excess of the amount accrued for these proceedings based on the information currently available to us, including, 
among others, (i) uncertainties as to the outcome of pending proceedings (including motions and appeals) and (ii) 
uncertainties as to the likelihood of settlement and the outcome of any negotiations with respect thereto.  We do not 
believe that any of these matters will, individually or in the aggregate, have a material effect on our business or 
financial condition.  We cannot give assurance, however, that one or more of these proceedings will not have a 
material effect on our results of operations for the period in which they are resolved.  At January 28, 2017 and 
January 30, 2016, we estimated that the liability related to these matters was approximately $0.1 million and $0.2 
million, respectively, and accordingly, we accrued $0.1 million and $0.2 million, respectively, as a current liability 
in our consolidated balance sheets. 

The estimates of our liability for pending and unasserted potential claims do not include litigation costs.  It 
is our policy to accrue legal fees when it is probable that we will have to defend against known claims or allegations 
and we can reasonably estimate the amount of the anticipated expense. 

From time to time, we enter into certain types of agreements that require us to indemnify parties against third-

party claims under certain circumstances.  Generally, these agreements relate to: (a) agreements with vendors and 
suppliers under which we may provide customary indemnification to our vendors and suppliers in respect to actions 
they take at our request or otherwise on our behalf; (b) agreements to indemnify vendors against trademark and 
copyright infringement claims concerning merchandise manufactured specifically for or on behalf of the Company; (c) 
real estate leases, under which we may agree to indemnify the lessors from claims arising from our use of the property; 
and (d) agreements with our directors, officers and employees, under which we may agree to indemnify such persons 
for liabilities arising out of their relationship with us.  We have director and officer liability insurance, which, subject to 
the policy’s conditions, provides coverage for indemnification amounts payable by us with respect to our directors and 
officers up to specified limits and subject to certain deductibles. 

If we believe that a loss is both probable and estimable for a particular matter, the loss is accrued in 
accordance with the requirements of ASC Topic 450, Contingencies.  With respect to any matter, we could change our 
belief as to whether a loss is probable or estimable, or its estimate of loss, at any time. 

NOTE 11.  QUARTERLY FINANCIAL DATA (UNAUDITED) 

The following tables set forth certain unaudited consolidated financial data for the quarters indicated (dollar 

amounts in thousands, except per share amounts): 

Net sales
Gross profit
Operating income
Net income

Fiscal Year Ended January 28, 2017

First
282,092
105,002
44,342
27,906

$      
$      
$        
$        

S econd

$      
$        
$        
$          

206,933
68,257
10,118
6,510

Third

$      
$        
$        
$        

237,006
83,825
23,173
14,604

Fourth

$      
$        
$        
$        

246,929
81,512
19,132
12,055

Basic earnings per share
Diluted earnings per share

$            
$            

1.23
1.22

$            
$            

0.29
0.29

$            
$            

0.66
0.66

$            
$            

0.55
0.54

 - 58 - 

 
 
 
 
 
 
 
 
 
 
 
 
Net sales
Gross profit
Operating income
Net income

Fiscal Year Ended January 30, 2016

First
269,823
99,714
43,803
27,408

$      
$        
$        
$        

S econd

$      
$        
$        
$          

199,261
65,179
10,722
7,031

Third

$      
$        
$        
$        

228,301
82,352
29,859
18,677

Fourth

$      
$        
$        
$        

245,719
85,469
27,620
17,411

Basic earnings per share
Diluted earnings per share

$            
$            

1.10
1.09

$            
$            

0.29
0.28

$            
$            

0.79
0.79

$            
$            

0.76
0.76

In the opinion of our management, this unaudited information has been prepared on the same basis as the 

audited information.  The operating results from any quarter are not necessarily indicative of the results to be 
expected for any future period. 

NOTE 12.  FAIR VALUE OF FINANCIAL INSTRUMENTS 

ASC Topic 820, Fair Value Measurement, establishes a three-level fair value hierarchy that prioritizes the 

inputs used to measure fair value.  The three levels of inputs used to measure fair value are as follows: 

•  Level I – Quoted prices in active markets for identical assets or liabilities. 
•  Level II – Observable inputs other than quoted prices included in Level I. 
•  Level III – Unobservable inputs that are supported by little or no market activity and that are 

significant to the fair value of the assets or liabilities. 

The table below segregates all financial assets and liabilities that are measured at fair value on a recurring 

basis (at least annually) into the most appropriate level within the fair value hierarchy based on the inputs used to 
determine the fair value (in thousands): 

Short-term investments
Long-term investments
  Total investments

January 28, 2017
Level II
-
$      
-
$      
-

Level III
-
$      
-
$      
-

Level I
79
$        
2,666
2,745

$   

January 30, 2016
Level II
-
$      
-
$      
-

Level III
-
$      
-
$      
-

Level I
79
$        
2,562
2,641

$   

Short-term investments are reported in prepaid expenses and other while long-term investments are 

reported in other assets, net, in our consolidated balance sheets. 

Item 9.  Changes in and Disagreements with Accountants on Accounting and Financial Disclosure. 

Not applicable. 

Item 9A.  Controls and Procedures.  

(a)  Conclusion Regarding the Effectiveness of Disclosure Controls and Procedures 

We maintain disclosure controls and procedures that are designed to ensure that information required to be 
disclosed in the reports filed or submitted under the Exchange Act is recorded, processed, summarized and reported 
within the time periods specified in the SEC’s rules and forms and that such information is accumulated and 
communicated to our management, including the Chief Executive Officer and President (principal executive officer) 
and Senior Vice President and Chief Financial Officer (principal financial officer), as appropriate, to allow timely 
decisions regarding the required disclosures. 

As of January 28, 2017, our management, under the supervision and with the participation of our principal 

executive officer and principal financial officer, performed an evaluation of the effectiveness of our disclosure 
controls and procedures (as such term is defined in the Rules 13a-15(e) and 15d-15(e) under the Exchange Act).  
Based upon this evaluation, our principal executive officer and principal financial officer concluded that our 
disclosure controls and procedures were effective as of January 28, 2017. 

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(b)  Management’s Report on Internal Control Over Financial Reporting 

Our management is responsible for establishing and maintaining adequate internal control over financial 

reporting, as such term is defined in Exchange Act Rules 13a-15(f).  Under the supervision and with the participation of 
our management, including our principal executive officer and principal financial officer, we conducted an evaluation 
of the effectiveness of our internal control over financial reporting as of January 28, 2017, based on the Internal 
Control – Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway 
Commission (COSO).  Based on our evaluation under the framework in Internal Control – Integrated Framework 
(2013), our management concluded that our internal control over financial reporting was effective as of January 28, 
2017. 

KPMG LLP, our independent registered public accounting firm, has issued an audit report on the Company’s 

internal control over financial reporting as of January 28, 2017 included in Item 8 herein. 

(c)  Changes in Internal Control Over Financial Reporting 

There has been no change in our internal control over financial reporting during the fourth quarter of Fiscal 

2017 that has materially affected, or is reasonably likely to materially affect, our internal control over financial 
reporting. 

Item 9B.   Other Information. 

None. 

Item 10.   Directors, Executive Officers and Corporate Governance. 

PART III 

We have adopted a Code of Business Conduct and Ethics (Code) for all Company employees, including our 

Named Executive Officers as determined for our Proxy Statement for the 2017 Annual Meeting of Stockholders (Proxy 
Statement) to be held on May 17, 2017.  We have also adopted a set of Corporate Governance Guidelines (Guidelines) 
and charters for all of our Board Committees, including the Audit Committee, Compensation Committee and 
Nominating and Corporate Governance Committee.  We intend to make all required disclosures regarding any 
amendment to, or a waiver of, a provision of the Code for senior executive and financial officers as well as any change 
or amendments to our Guidelines or committee charters by posting such information on our website.  The Code, 
Guidelines and charters are posted on our website, www.hibbett.com under “Investor Relations.” 

The information appearing in the Proxy Statement, relating to the members of the Audit Committee and the 
Audit Committee financial expert under the caption “Board and Committees of the Board” as well as the information 
appearing in the Proxy Statement under the caption “Section 16(a) Beneficial Ownership Reporting Compliance” is 
hereby incorporated by reference. 

The balance of the information required in this item is incorporated by reference from the sections entitled 
“Directors and Executive Officers,” “The Board of Directors,” “Annual Compensation of Executive Officers” and 
“Related Person Transactions” in the Proxy Statement. 

Item 11.   Executive Compensation. 

The information required in this item is incorporated by reference from the section entitled “Annual 
Compensation of Executive Officers,” “Compensation Committee Report” and “Compensation Committee Interlocks 
and Insider Participation” in the Proxy Statement. 

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Item 12.   Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters. 

The information required in this item is incorporated by reference from the sections entitled “Security 

Ownership of Certain Beneficial Owners and Management,” “Compensation of Non-Employee Directors,” “Annual 
Compensation of Executive Officers” and “Directors and Executive Officers” in the Proxy Statement. 

Equity Compensation Plan Information (1) 

(a)

(b)

Number of securities 
to be issued upon 
exercise of 
outstanding options, 
warrants and rights 
(2)

Weighted 
average 
exercise price 
of outstanding 
options

(c)
Number of securities 
remaining available for 
future issuance under 
equity compensation 
plans (excluding 
securities reflected in 
column (a)) (3)

664,227

-
664,227

$37.47

-
$37.47

1,638,268

-

1,638,268

Plan Category
Equity compensation plans approved by 
security holders
Equity compensation plans not approved by 
security holders
   TOTAL

(1)  Information presented as of January 28, 2017. 
(2)  Includes 299,368 RSUs and 95,475 PSUs that may be awarded if specified targets and/or service periods 
are met.  It also includes 5,780 DSUs.  The weighted average exercise price of outstanding options does 
not include these awards. 

(3)  Includes 278,350 shares remaining under our ESPP and 364,678 shares remaining under our Deferred 

Plan without consideration of shares subject to purchase in the purchasing period ending March 31, 2017. 

Item 13.   Certain Relationships and Related Transactions, and Director Independence. 

The information required in this item is incorporated by reference from the section entitled “Related Person 

Transactions” and “Governance Information” in the Proxy Statement. 

Item 14.   Principal Accounting Fees and Services.  

The information required in this item is incorporated by reference from the section entitled “Independent 

Registered Public Accounting Firm” and “Proposal Number 2 – Ratification of the Appointment by the Audit 
Committee of the Board of Directors of KPMG LLP as the Company’s Independent Registered Public Accounting 
Firm” in the Proxy Statement. 

 - 61 - 

 
 
 
 
                       
                        
                              
                    
                                   
                       
                        
 
 
 
 
 
 
 
 
 
Item 15.   Exhibits and Consolidated Financial Statement Schedules. 

PART IV 

(a)  Documents filed as part of this report: 

Number 

Description 

1.  Financial Statements. 

Page 

  The following Consolidated Financial Statements and Supplementary Data of the Company 

and Independent Registered Public Accounting Firm’s Report on such Consolidated 
Financial Statements are included in Part II, Item 8 of this report: 

Report of Independent Registered Public Accounting Firm 
Consolidated Balance Sheets as of January 28, 2017 and January 30, 2016 
Consolidated Statements of Operations for the fiscal years ended January 28, 2017, January 
30, 2016 and January 31, 2015 
Consolidated Statements of Cash Flows for the fiscal years ended January 28, 2017, January 
30, 2016 and January 31, 2015 
Consolidated Statements of Stockholders’ Investment for the fiscal years ended January 28, 
2017, January 30, 2016 and January 31, 2015 
Notes to Consolidated Financial Statements 

36 
37 

38 

39 

40 
41 

2.  Financial Statement Schedules. 

  All schedules for which provision is made in the applicable accounting regulations of the 

Securities and Exchange Commission are not required under the related instructions or are 
not applicable, and therefore have been omitted. 

3.  Exhibits. 

The Exhibits listed below are the exhibits of Hibbett Sports, Inc. and its wholly owned 
subsidiaries and are filed as part of, or incorporated by reference into, this report. 

Certificates of Incorporation and By-Laws 

3.1  Certificate of Incorporation of the Company; incorporated herein by reference to Exhibit 3.1 

of the Registrant’s Form 8-K filed with the Securities and Exchange Commission on May 
31, 2012. 

3.2  Bylaws of the Registrant, as amended; incorporated herein by reference to Exhibit 3.2 of 

the Registrant’s Form 8-K filed with the Securities and Exchange Commission on May 
31, 2012. 

  Form of Stock Certificate 

4.1  Form of Common Stock Certificate; attached as Exhibit 99.1 to the Registrant’s Current 

Report on Form 8-K filed on September 26, 2007. 

Material Contracts 

10.1  Promissory Note – Regions Bank Line of Credit; incorporated by reference as Exhibit 
10.1 to the Registrant’s Current Report on Form 8-K filed with the Securities and 
Exchange Commission on August 23, 2016. 

10.2  Amendment No. 9 to Loan Documents; incorporated herein by reference to Exhibit 10.1 

of the Registrant’s Current Report on Form 8-K filed with the Securities and Exchange 
Commission on November 18, 2016. 

10.3  Hibbett Sports, Inc. Standard Restricted Stock Unit Award Agreement; incorporated 

herein by reference to Exhibit 10.2 of the Registrant’s Current Report on Form 8-K filed 
with the Securities and Exchange Commission on November 18, 2016. 

 - 62 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Number  Description 

Page 

10.4  Hibbett Sports, Inc. 2012 Non-Employee Director Equity Plan; incorporated by reference 

as Exhibit 10.2 to the Registrant’s Current Report on Form 8-K filed with the Securities 
and Exchange Commission on May 31, 2012. 

10.5  Hibbett Sports, Inc. Non-Employee Director Non-Qualified Option Agreement (Initial 

Grant, Service Requirement); incorporated by reference as Exhibit 10.2 to the Registrant’s 
Current Report on Form 8-K filed with the Securities and Exchange Commission on 
August 17, 2012. 

10.6  Hibbett Sports, Inc. Non-Employee Director Restricted Stock Unit Award Agreement 
(Initial Grant, Service Requirement); incorporated by reference as Exhibit 10.3 to the 
Registrant’s Current Report on Form 8-K filed with the Securities and Exchange 
Commission on August 17, 2012. 

10.7  Hibbett Sports, Inc. Non-Employee Director Non-Qualified Option Agreement (Annual 

Grant; Fully Vested); incorporated by reference as Exhibit 10.4 to the Registrant’s Current 
Report on Form 8-K filed with the Securities and Exchange Commission on August 17, 
2012. 

10.8  Hibbett Sports, Inc. Non-Employee Director Restricted Stock Unit Award Agreement 
(Annual Grant; Fully Vested); incorporated by reference as Exhibit 10.5 to the 
Registrant’s Current Report on Form 8-K filed with the Securities and Exchange 
Commission on August 17, 2012. 

10.9  Amended and Restated Agreement of Lease between Hibbett Sporting Goods, Inc. and 
AL Florence Realty Holdings 2010, LLC, dated October 3, 2011; incorporated by 
reference as Exhibit 10.1 to the Registrant’s Annual Report on Form 10-K filed with the 
Securities and Exchange Commission on March 26, 2012. 

10.10  Change in Control Severance Agreement; incorporated by reference as Exhibit 10.1 to the 
Registrant’s Current Report on Form 8-K filed with the Securities and Exchange 
Commission on January 24, 2008. 

10.11  Executive Restricted Stock Unit Award Agreement; incorporated by reference as Exhibit 
10.1 to the Registrant’s Current Report on Form 8-K filed with the Securities and 
Exchange Commission on March 11, 2008. 

10.12  Hibbett Sports, Inc. 2015 Equity Incentive Plan; incorporated by reference as Exhibit 10.1 
to the Registrant’s Registration Statement on Form S-8 filed with the Securities and 
Exchange Commission on June 12, 2015. 

10.13  Hibbett Sports, Inc. 2016 Executive Officer Cash Bonus Plan; incorporated by reference 

as Appendix A to the Registrant’s Definitive Proxy Statement for the 2016 Annual 
Meeting of Stockholders filed with the Securities and Exchange Commission on April 21, 
2016. 

10.14  Hibbett Sports, Inc. Executive Voluntary Deferral Plan; incorporated by reference as 

Exhibit 10.1 to the Registrant’s Current Report on Form 8-K filed with the Securities and 
Exchange Commission on November 20, 2009. 

10.15  Hibbett Sports, Inc. 2015 Employee Stock Purchase Plan; incorporated by reference as 

Exhibit 10.2 to the Registrant’s Registration Statement on Form S-8 filed with the 
Securities and Exchange Commission on June 12, 2015. 

10.16  Hibbett Sports, Inc. 2015 Director Deferred Compensation Plan; incorporated by 

reference as Exhibit 10.3 to the Registrant’s Registration Statement on Form S-8 filed 
with the Securities and Exchange Commission on June 12, 2015. 

10.17  Standard Restricted Stock Unit Award Agreement; incorporated by reference as Exhibit 10.2 

to the Registrant’s Quarterly Report on Form 10-Q filed with the Securities and Exchange 
Commission on December 7, 2016. 

 - 63 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  Number  Description 

Subsidiaries of the Registrant 
21  List of Company’s Subsidiaries: 

1)  Hibbett Sporting Goods, Inc., a Delaware Corporation 
2)  Hibbett Team Sales, Inc., an Alabama Corporation 
3)    Hibbett Digital Management, LLC, an Alabama Limited Liability Company 
4)  Gift Card Services, LLC., a Virginia Limited Liability Company 
5)  Hibbett Wholesale, Inc., an Alabama Corporation 
6)  Hibbett Holdings, LLC, an Alabama Limited Liability Company 

Consents of Experts and Counsel 

23.1  Consent of Independent Registered Public Accounting Firm (filed herewith) 

Certifications 

31.1  Rule 13a-14(a)/15d-14(a) Certification of Principal Executive Officer (filed herewith) 
31.2  Rule 13a-14(a)/15d-14(a) Certification of Principal Financial Officer (filed herewith) 
32.1  Section 1350 Certification of Chief Executive Officer and Chief Financial Officer pursuant  

to Section 906 of the Sarbanes-Oxley Act of 2002 (filed herewith) 

Interactive Data Files 

  The following financial information from the Annual Report on Form 10-K for the fiscal 

year ended January 30, 2016, formatted in XBRL (eXtensible Business Reporting 
Language) and submitted electronically herewith: (i) the Audited Consolidated Balance 
Sheets at January 28, 2017 and January 30, 2016; (ii) the Audited Consolidated Statements 
of Operations for the fiscal years ended January 28, 2017, January 30, 2016 and January 31, 
2015; (iii) the Audited Consolidated Statements of Cash Flows for the fiscal years ended 
January 28, 2017, January 30, 2016 and January 31, 2015; (vi) the Audited Statements of 
Stockholders’ Investment for the fiscal years ended January 28, 2017, January 30, 2016 and 
January 31, 2015; (v) the Notes to Audited Consolidated Financial Statements. 

Page 

66 

67 
68 

69 

101.INS 
101.SCH 
101.CAL 
101.DEF 
101.LAB 
101.PRE 

*  XBRL Instance Document 
*  XBRL Taxonomy Extension Schema Document 
*  XBRL Taxonomy Extension Calculation Linkbase Document 
*  XBRL Taxonomy Extension Definition Linkbase Document 
*  XBRL Taxonomy Extension Label Linkbase Document 
*  XBRL Taxonomy Extension Presentation Linkbase Document 

*  Filed Within 

Item 16.   Form 10-K summary. 

Not applicable.  

 - 64 - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
SIGNATURES. 

Pursuant to the requirements of Section 13 or 15(d) of the Exchange Act, the registrant has duly caused this 

report to be signed on its behalf by the undersigned, thereunto duly authorized.   

HIBBETT SPORTS, INC. 

Date:  March 28, 2017 

By: 

/s/ Scott J. Bowman 
Scott J. Bowman 
Senior Vice President and Chief Financial 
Officer (Principal Financial and Accounting 
Officer) 

Pursuant to the requirements of the Exchange Act, this report has been signed below by the following persons 

on behalf of the registrant and in the capacities and on the dates indicated. 

Signature 

Title 

Date 

/s/ Jeffry O. Rosenthal 
Jeffry O. Rosenthal 

/s/ Scott J. Bowman 
Scott J. Bowman 

/s/ Michael J. Newsome 
Michael J. Newsome 

/s/ Anthony F. Crudele 
Anthony F. Crudele 

/s/ Jane F. Aggers 
Jane F. Aggers 

/s/ Karen S. Etzkorn 
Karen S. Etzkorn 

/s/ Terrance G. Finley 
Terrance G. Finley 

/s/ Albert C. Johnson 
Albert C. Johnson 

/s/ Ralph T. Parks 
Ralph T. Parks 

/s/ Alton E. Yother 
Alton E. Yother 

Chief Executive Officer, President and 
Director (Principal Executive Officer) 

March 28, 2017 

Senior Vice President and Chief Financial 
Officer (Principal Financial and Accounting 
Officer) 

March 28, 2017 

Chairman of the Board 

March 28, 2017 

Lead Director 

March 28, 2017 

March 28, 2017 

March 28, 2017 

March 28, 2017 

March 28, 2017 

March 28, 2017 

March 28, 2017 

Director 

Director 

Director 

Director 

Director 

Director 

 - 65 -

Consent of Independent Registered Public Accounting Firm 

Exhibit 23.1 

The Board of Directors 
Hibbett Sports, Inc.: 

We consent to the incorporation by reference in the registration statements (Nos. 333-204896 and  333-182429) of 
Hibbett Sports, Inc. of our report dated March 28, 2017, with respect to (i) the consolidated balance sheets of Hibbett 
Sports, Inc. and subsidiaries as of January 28, 2017 and January 30, 2016, and the related consolidated statements of 
operations, stockholders’ investment, and cash flows for each of the years in the three-year period ended January 28, 
2017 and (ii) the effectiveness of internal control over financial reporting as of January 30, 2016, which report 
appears in the January 28, 2017, annual report on Form 10-K of Hibbett Sports, Inc. 

/s/ KPMG LLP 

Birmingham, Alabama  
March 28, 2017 

End of Exhibit 23.1 

66 

Exhibit 31.1 

Rule 13a-14(a)/15d-14(a) Certification of Principal Executive Officer 

I, Jeffry O. Rosenthal, certify that: 

1. I have reviewed this annual report on Form 10-K of Hibbett Sports, Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to
state a material fact necessary to make the statements made, in light of the circumstances under which such
statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this
report, fairly present in all material respects the financial condition, results of operations and cash flows of
the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure
controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control
over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and
have:

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and

procedures to be designed under our supervision, to ensure that material information relating to the 
registrant, including its consolidated subsidiaries, is made known to us by others within those entities, 
particularly during the period in which this report is being prepared; 

(b) Designed such internal control over financial reporting, or caused such internal control over

financial reporting to be designed under our supervision, to provide reasonable assurance regarding the 
reliability of financial reporting and the preparation of financial statements for external purposes in 
accordance with generally accepted accounting principles; 

(c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and
presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as 
of the end of the period covered by this report based on such evaluation; and 

(d) Disclosed in this report any change in the registrant’s  internal control over financial reporting

that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the 
case of an annual report) that has materially affected, or is reasonably likely to materially affect, the 
registrant’s internal control over financial reporting; and 

5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of
internal control over financial reporting, to the registrant’s auditors and the audit committee of the
registrant’s board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal

control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to 
record, process, summarize and report financial information; and 

(b) Any fraud, whether or not material, that involves management or other employees who have a

significant role in the registrant’s internal control over financial reporting. 

Date:  March 28, 2017 

/s/ Jeffry O. Rosenthal 
Jeffry O. Rosenthal 
President and Chief Executive Officer 
(Principal Executive Officer) 

End of Exhibit 31.1 
67 

Exhibit 31.2 

Rule 13a-14(a)/15d-14(a) Certification of Principal Financial Officer 

I, Scott J. Bowman, certify that: 

1. I have reviewed this annual report on Form 10-K of Hibbett Sports, Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to
state a material fact necessary to make the statements made, in light of the circumstances under which such
statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this
report, fairly present in all material respects the financial condition, results of operations and cash flows of
the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure
controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control
over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and
have:

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and

procedures to be designed under our supervision, to ensure that material information relating to the 
registrant, including its consolidated subsidiaries, is made known to us by others within those entities, 
particularly during the period in which this report is being prepared; 

(b) Designed such internal control over financial reporting, or caused such internal control over

financial reporting to be designed under our supervision, to provide reasonable assurance regarding the 
reliability of financial reporting and the preparation of financial statements for external purposes in 
accordance with generally accepted accounting principles; 

(c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and
presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as 
of the end of the period covered by this report based on such evaluation; and 

(d) Disclosed in this report any change in the registrant’s  internal control over financial reporting

that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the 
case of an annual report) that has materially affected, or is reasonably likely to materially affect, the 
registrant’s internal control over financial reporting; and 

5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of
internal control over financial reporting, to the registrant’s auditors and the audit committee of the
registrant’s board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal

control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to 
record, process, summarize and report financial information; and 

(b) Any fraud, whether or not material, that involves management or other employees who have a

significant role in the registrant’s internal control over financial reporting. 

Date:  March 28, 2017 

/s/ Scott J. Bowman 
Scott J. Bowman 
Senior Vice President and Chief Financial Officer 
(Principal Financial and Accounting Officer) 

End of Exhibit 31.2 
68 

CERTIFICATION PURSUANT TO 
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 

Exhibit 32.1 

In connection with the Annual Report on Form 10-K of Hibbett Sports, Inc. and Subsidiaries (the Company) for the 

period ended January 28, 2017, as filed with the Securities and Exchange Commission on the date hereof (the Report), we, 
Jeffry O. Rosenthal, President and Chief Executive Officer, and Scott J. Bowman, Senior Vice President and Chief Financial 
Officer of the Company, certify, to the best of each of our knowledge, pursuant to 18 U.S.C. §1350, as adopted pursuant to 
§906 of the Sarbanes-Oxley Act of 2002, that: 

(1)  the Report fully complies with the requirements of Section 13(a) or Section 15(d), as applicable, of the Securities 

Exchange Act of 1934 as amended; and 

(2)  the information contained in the Report fairly presents in all material respects, the financial condition and results of 

operations of the Company. 

Date:  March 28, 2017 

Date:  March 28, 2017 

/s/ Jeffry O. Rosenthal 
Jeffry O. Rosenthal 
President and Chief Executive Officer 
(Principal Executive Officer) 

/s/ Scott J. Bowman 
Scott J. Bowman 
Senior Vice President and Chief Financial Officer 
(Principal Financial and Accounting Officer) 

A signed original of this written statement required by Section 906, or other document authenticating, 
acknowledging or otherwise adopting the signature that appears in typed form within the electronic version of this written 
statement required by Section 906, has been provided to the Company and will be retained by the Company and furnished to 
the Securities and Exchange Commission or its staff upon request. 

End of Exhibit 32.1 

69 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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CORPORATE INFORMATION

Corporate Offices 
2700 Milan Court
Birmingham, Alabama 35211
(205) 942-4292
www.hibbett.com

Stock Transfer Agent and Registrar
Computershare Communications Services
118 Fernwood Avenue
Edison, NJ 08837-3852
(732) 417-2928

Stockholders seeking information concerning stock transfers, 
change of address, and lost certificates should contact 
Computershare directly.

Annual Meeting
The 2017 Annual Meeting of Stockholders will be held at the 
principal executive offices of Hibbett Sports, Inc., 2700 Milan 
Court, Birmingham, Alabama, on Wednesday, May 17, 2017, at 
11:00 A.M., local time.

Company Counsel
Williams Mullen
Washington, D.C.

Independent Registered Public Accounting Firm
KPMG LLP
Birmingham, Alabama

Annual Report on Form 10-K
A copy of the Company’s Annual Report on Form 10-K for the 
fiscal year ended January 28, 2017, as filed with the Securities 
and Exchange Commission, may be obtained without charge 
upon written request to the Company’s Investor Relations 
department.

Stock Market Information
The Company’s common stock is traded on the NASDAQ Global 
Select Market under the symbol HIBB. The following table sets 
forth, for the periods indicated, the high and low sales prices of 
shares of the common stock as reported by NASDAQ:

Fiscal 2017:  
Quarter ended April 30, 2016  
Quarter ended July 30, 2016  
Quarter ended October 29, 2016  
Quarter ended January 28, 2017  

Fiscal 2016:  
Quarter ended May 2, 2015 
Quarter ended August 1, 2015  
Quarter ended October 31, 2015 
Quarter ended January 30, 2016 

High  
$  36.37 
$  36.67 
$  41.63 
$  45.80 

High  
$  52.33 
$  48.33 
$  46.13 
$  34.68 

Low
$  32.07
$  34.92
$  33.64
$  32.70

Low
$  46.78
$  43.00 
$  33.11
$  28.65

Michael J. Newsome
Chairman of the Board, 
Hibbett Sports, Inc.

Alton E. Yother
Senior Executive Vice President and 
Chief Financial Officer (Retired),
Regions Financial Corporation

Jane F. Aggers
Consultant

BOARD OF DIRECTORS

Anthony F. Crudele
Lead Director
Executive Vice President, Chief Financial 
Officer and Treasurer (Retired), 
Tractor Supply Company

Karen S. Etzkorn
Executive Vice President and  
Chief Information Officer,
HSN, Inc.

Terrance G. Finley
Chief Executive Officer and President, 
Books-A-Million, Inc. 

OFFICERS

Albert C. Johnson
Independent Financial Consultant

Ralph T. Parks
President,  
RT Parks, Inc.

Jeffry O. Rosenthal
Chief Executive Officer, President  
and Principal Executive Officer,  
Hibbett Sports, Inc.

Jeffry O. Rosenthal
Chief Executive Officer, President and 
Principal Executive Officer

Jared Briskin
Senior Vice President and  
Chief Merchant

Scott J. Bowman
Senior Vice President, Chief Financial 
and Principal Accounting Officer

Cathy E. Pryor
Senior Vice President of Operations

2700 MILAN COURT  |  BIRMINGHAM, AL 35211

205.942.4292  |  WWW.HIBBETT.COM