BJS RESTAURANTS INC, 10-Q filed on 5/8/2023
Quarterly Report
v3.23.1
Document and Entity Information - shares
3 Months Ended
Apr. 04, 2023
May 05, 2023
Cover [Abstract]    
Document Type 10-Q  
Amendment Flag false  
Document Period End Date Apr. 04, 2023  
Document Fiscal Year Focus 2023  
Document Fiscal Period Focus Q1  
Trading Symbol BJRI  
Entity Registrant Name BJ’S RESTAURANTS, INC.  
Entity Central Index Key 0001013488  
Current Fiscal Year End Date --01-03  
Entity Filer Category Accelerated Filer  
Entity Small Business false  
Entity Emerging Growth Company false  
Entity Current Reporting Status Yes  
Entity Common Stock, Shares Outstanding   23,540,729
Entity Interactive Data Current Yes  
Entity Shell Company false  
Entity File Number 0-21423  
Entity Tax Identification Number 33-0485615  
Entity Address, Address Line One 7755 Center Avenue  
Entity Address, Address Line Two Suite 300  
Entity Address, City or Town Huntington Beach  
Entity Address, State or Province CA  
Entity Address, Postal Zip Code 92647  
City Area Code 714  
Local Phone Number 500-2400  
Title of 12(b) Security Common Stock, No Par Value  
Security Exchange Name NASDAQ  
Entity Incorporation, State or Country Code CA  
Document Quarterly Report true  
Document Transition Report false  
v3.23.1
Consolidated Balance Sheets - USD ($)
$ in Thousands
Apr. 04, 2023
Jan. 03, 2023
Current assets:    
Cash and cash equivalents $ 29,298 $ 24,873
Accounts and other receivables, net 19,849 28,593
Inventories, net 12,186 11,887
Prepaid expenses and other current assets 15,860 16,905
Total current assets 77,193 82,258
Property and equipment, net 510,857 507,116
Operating lease assets 368,519 368,784
Goodwill 4,673 4,673
Equity method investment 4,960 5,000
Deferred income taxes, net 39,070 38,312
Other assets, net 38,896 39,779
Total assets 1,044,168 1,045,922
Current liabilities:    
Accounts payable 51,511 59,563
Accrued expenses 106,076 97,258
Current operating lease obligations 31,961 40,037
Total current liabilities 189,548 196,858
Long-term operating lease obligations 433,421 432,676
Long-term debt 60,000 60,000
Other liabilities 9,965 10,873
Total liabilities 692,934 700,407
Commitments and contingencies
Shareholders’ equity:    
Preferred stock, 5,000 shares authorized, none issued or outstanding
Capital surplus 71,035 74,459
Retained earnings 280,199 271,056
Total shareholders’ equity 351,234 345,515
Total liabilities and shareholders’ equity $ 1,044,168 $ 1,045,922
v3.23.1
Consolidated Balance Sheets (Parenthetical) - $ / shares
Apr. 04, 2023
Jan. 03, 2023
Statement Of Financial Position [Abstract]    
Preferred stock, shares authorized 5,000,000 5,000,000
Preferred stock, issued 0 0
Preferred stock, outstanding 0 0
Common stock, par value $ 0 $ 0
Common stock, shares authorized 125,000,000 125,000,000
Common stock, shares issued 23,529,000 23,392,000
Common stock, shares outstanding 23,529,000 23,392,000
v3.23.1
Unaudited Consolidated Statements of Operations - USD ($)
shares in Thousands, $ in Thousands
3 Months Ended
Apr. 04, 2023
Mar. 29, 2022
Income Statement [Abstract]    
Revenues $ 341,280 $ 298,729
Restaurant operating costs (excluding depreciation and amortization):    
Cost of sales 90,877 81,466
Labor and benefits 128,333 116,286
Occupancy and operating 79,146 71,701
General and administrative 19,706 18,253
Depreciation and amortization 17,612 17,976
Restaurant opening 844 583
Loss on disposal and impairment of assets, net 2,146 157
Total costs and expenses 338,664 306,422
Income (loss) from operations 2,616 (7,693)
Other (expense) income:    
Other income (expense): (1,121) (634)
Other income (expense), net [1] 196 (388)
Total other expense (925) (1,022)
Income (loss) before income taxes 1,691 (8,715)
Income tax benefit (1,790) (10,175)
Net income $ 3,481 $ 1,460
Net income per share:    
Basic $ 0.15 $ 0.06
Diluted $ 0.15 $ 0.06
Weighted average number of shares outstanding:    
Basic 23,481 23,377
Diluted 23,926 23,716
[1] Related party costs included in other income (expense), net is $40,000 and zero for the thirteen weeks ended April 4, 2023 and March 29, 2022, respectively. See Note 10 for further information.
v3.23.1
Unaudited Consolidated Statements of Operations (Parenthetical) - USD ($)
3 Months Ended
Apr. 04, 2023
Mar. 29, 2022
Income Statement [Abstract]    
Related party net loss related to investment $ 40,000 $ 0
v3.23.1
Unaudited Consolidated Statements of Shareholders' Equity - USD ($)
shares in Thousands, $ in Thousands
Total
Common Stock [Member]
Capital Surplus [Member]
Retained Earnings [Member]
Beginning Balance at Dec. 28, 2021 $ 333,771   $ 72,513 $ 261,258
Beginning Balance (in shares) at Dec. 28, 2021   23,304    
Issuance of restricted stock units (360) $ 5,615 (5,975)  
Issuance of restricted stock units (in shares)   112    
Repurchase, retirement and reclassification of common stock   $ (5,615)   5,615
Stock-based compensation 2,788   2,788  
Adjustment to dividends previously accrued 3     3
Net income 1,460     1,460
Ending Balance at Mar. 29, 2022 337,662   69,326 268,336
Ending Balance (in shares) at Mar. 29, 2022   23,416    
Beginning Balance at Jan. 03, 2023 345,515   74,459 271,056
Beginning Balance (in shares) at Jan. 03, 2023   23,392    
Issuance of restricted stock units (498) $ 5,661 (6,159)  
Issuance of restricted stock units (in shares)   137    
Repurchase, retirement and reclassification of common stock   $ (5,661)   5,661
Stock-based compensation 2,735   2,735  
Adjustment to dividends previously accrued 1     1
Net income 3,481     3,481
Ending Balance at Apr. 04, 2023 $ 351,234   $ 71,035 $ 280,199
Ending Balance (in shares) at Apr. 04, 2023   23,529    
v3.23.1
Unaudited Consolidated Statements of Cash Flows - USD ($)
3 Months Ended
Apr. 04, 2023
Mar. 29, 2022
Cash flows from operating activities:    
Net income $ 3,481,000 $ 1,460,000
Adjustments to reconcile net income to net cash provided by operating activities:    
Depreciation and amortization 17,612,000 17,976,000
Non-cash lease expense 8,196,000 8,230,000
Amortization of financing costs 54,000 54,000
Deferred income taxes (758,000) (10,315,000)
Stock-based compensation expense 2,642,000 2,712,000
Loss on disposal and impairment of assets, net 2,146,000 157,000
Equity method investment 40,000  
Changes in assets and liabilities:    
Accounts and other receivables 8,744,000 6,277,000
Inventories, net (152,000) 334,000
Prepaid expenses and other current assets 933,000 526,000
Other assets, net 280,000 (2,181,000)
Accounts payable (3,982,000) 130,000
Accrued expenses 8,833,000 (15,271,000)
Operating lease obligations (15,262,000) (9,912,000)
Other liabilities (908,000) 432,000
Net cash provided by operating activities 31,899,000 609,000
Cash flows from investing activities:    
Purchases of property and equipment (26,966,000) (12,096,000)
Proceeds from sale of assets 4,000 566,000
Net cash used in investing activities (26,962,000) (11,530,000)
Cash flows from financing activities:    
Borrowings on line of credit 185,000,000 170,000,000
Payments on line of credit (185,000,000) (170,000,000)
Payments of debt issuance costs   (3,000)
Taxes paid on vested stock units under employee plans (498,000) (360,000)
Cash dividends accrued under stock compensation plans (14,000) (42,000)
Net cash used in financing activities (512,000) (405,000)
Net increase (decrease) in cash and cash equivalents 4,425,000 (11,326,000)
Cash and cash equivalents, beginning of period 24,873,000 38,527,000
Cash and cash equivalents, end of period 29,298,000 27,201,000
Supplemental disclosure of cash flow information:    
Cash paid for income taxes 2,000 266,000
Cash paid for interest, net of capitalized interest 858,000 360,000
Cash paid for operating lease obligations 16,378,000 16,635,000
Supplemental disclosure of non-cash operating, investing and financing activities:    
Operating lease assets obtained in exchange for operating lease obligations 7,931,000 7,278,000
Tenant improvement allowance receivable   1,601,000
Property and equipment acquired and included in accounts payable 10,818,000 8,327,000
Stock-based compensation capitalized [1] $ 93,000 $ 76,000
[1] Capitalized stock-based compensation relates to our restaurant development personnel and is included in “Property and equipment, net” on the Consolidated Balance Sheets.
v3.23.1
Basis of Presentation
3 Months Ended
Apr. 04, 2023
Accounting Policies [Abstract]  
Basis of Presentation

1. BASIS OF PRESENTATION

The accompanying unaudited consolidated financial statements include the accounts of BJ’s Restaurants, Inc. (referred to herein as the “Company,” “we,” “us” and “our”) and our wholly owned subsidiaries. The consolidated financial statements presented herein include all material adjustments (consisting of normal recurring adjustments) which are, in the opinion of management, necessary for a fair presentation of our financial condition, results of operations, shareholders’ equity and cash flows for the periods presented. Our consolidated financial statements and accompanying notes have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Certain information and footnote disclosures normally included in consolidated financial statements in accordance with U.S. GAAP have been omitted pursuant to the U.S. Securities and Exchange Commission (“SEC”) rules.

The preparation of financial statements in conformity with U.S. GAAP requires us to make certain estimates and assumptions for the reporting periods covered by the financial statements. These estimates and assumptions affect the reported amounts of assets, liabilities, revenues and expenses. Actual amounts could differ from these estimates. Our operating results for the thirteen weeks ended April 4, 2023 may not be indicative of operating results for the entire year.

A description of our accounting policies and other financial information is included in our audited consolidated financial statements filed with the SEC on Form 10-K for the fiscal year ended January 3, 2023. The disclosures included in our accompanying interim consolidated financial statements and footnotes should be read in conjunction with our consolidated financial statements and notes thereto included in the Annual Report on Form 10-K and our other reports filed from time to time with the Securities and Exchange Commission.

v3.23.1
Revenue Recognition
3 Months Ended
Apr. 04, 2023
Revenue From Contract With Customer [Abstract]  
Revenue Recognition

2. REVENUE RECOGNITION

Our revenues are comprised of food and beverage sales from our restaurants. Revenues from restaurant sales are recognized when payment is tendered. Amounts paid with a credit card are recorded in accounts and other receivables until payment is collected from the credit card processor. We sell gift cards which do not have an expiration date, and we do not deduct non-usage fees from outstanding gift card balances. Gift card sales are recorded as a liability and recognized as revenues upon redemption in our restaurants. Based on historical redemption rates, a portion of our gift card sales are not expected to be redeemed and will be recognized as gift card “breakage.” Estimated gift card breakage is recorded as revenue and recognized in proportion to our historical redemption pattern, unless there is a legal obligation to remit the unredeemed gift cards to government authorities.

Our “BJ’s Premier Rewards Plus” guest loyalty program enables participants to earn points for qualifying purchases that can be redeemed for food and beverages in the future. We allocate the transaction price between the goods delivered and the future goods that will be delivered on a relative standalone selling price basis, and defer the revenues allocated to the points, less expected expirations, until such points are redeemed.

 

The liability related to our gift card and loyalty program, included in “Accrued expenses” on our Consolidated Balance Sheets is as follows (in thousands):

 

 

 

April 4, 2023

 

 

January 3, 2023

 

Gift card liability

 

$

9,944

 

 

$

14,417

 

Deferred loyalty revenue

 

$

3,410

 

 

$

3,129

 

 

Revenue recognized for the redemption of gift cards and loyalty rewards deferred at the beginning of each respective fiscal year is as follows (in thousands):

 

 

 

For the Thirteen Weeks Ended

 

 

 

April 4, 2023

 

 

March 29, 2022

 

Revenue recognized from gift card liability

 

$

7,861

 

 

$

6,680

 

Revenue recognized from guest loyalty program

 

$

4,083

 

 

$

4,105

 

v3.23.1
Leases
3 Months Ended
Apr. 04, 2023
Leases [Abstract]  
Leases

3. LEASES

We determine if a contract contains a lease at inception. Our material operating leases consist of restaurant locations and office space. U.S. GAAP requires that our leases be evaluated and classified as operating or finance leases for financial reporting purposes. The classification evaluation begins at the commencement date, and the lease term used in the evaluation includes the non-cancellable period for which we have the right to use the underlying asset, together with renewal option periods when the exercise of the renewal option is reasonably certain and failure to exercise such option would result in an economic penalty. All of our restaurant and office

space leases are classified as operating leases. We have elected to account for lease and non-lease components as a single lease component for office and beverage gas equipment. We do not have any finance leases.

Lease costs included in “Occupancy and operating” on the Consolidated Statements of Operations consisted of the following (in thousands):

 

 

 

For the Thirteen Weeks Ended

 

 

 

April 4, 2023

 

 

March 29, 2022

 

Lease cost

 

$

14,896

 

 

$

14,835

 

Variable lease cost

 

 

989

 

 

 

708

 

Total lease costs

 

$

15,885

 

 

$

15,543

 

v3.23.1
Long-Term Debt
3 Months Ended
Apr. 04, 2023
Debt Disclosure [Abstract]  
Long-Term Debt

4. LONG-TERM DEBT

 

Line of Credit

On November 3, 2021, we entered into a Fourth Amended and Restated Credit Agreement (“Credit Facility”) with Bank of America, N.A. (“BofA”), JPMorgan Chase Bank, N.A., and certain other parties to amend and restate our revolving line of credit (the “Line of Credit”) to improve the pricing, extend the maturity date, change the interest reference rate, eliminate certain financial covenants and conditions, and reset other financial covenants starting with the fourth quarter of 2021.

Our Credit Facility matures on November 3, 2026, and provides us with revolving loan commitments totaling $215 million, which may be increased up to $315 million, of which $50 million may be used for the issuance of letters of credit. Availability under the Credit Facility is reduced by outstanding letters of credit, which are used to support our self-insurance programs. On April 4, 2023, there were borrowings of $60.0 million and letters of credit of $16.2 million outstanding, leaving $138.8 million available to borrow.

Borrowings under the Line of Credit bear interest at an annual rate equal to either (a) the Bloomberg Short-Term Bank Yield Index rate (“BSBY”) plus a percentage not to exceed 2.00% (with a floor on BSBY of 0.00%), or (b) a percentage not to exceed 1.00% above a Base Rate equal to the highest of (i) the Federal Funds Rate plus 1/2 of 1.00%, (ii) BofA’s Prime Rate, (iii) the BSBY rate plus 1.00%, and (iv) 1.00%, in either case depending on the level of lease and debt obligations of the Company as compared to EBITDA plus lease expenses. The weighted average interest rate during the thirteen weeks ended April 4, 2023 and March 29, 2022 was approximately 6.4% and 2.1%, respectively.

The Credit Facility is secured by the Company’s assets and contains provisions requiring us to maintain compliance with certain covenants, including a Fixed Charge Coverage Ratio and a Lease Adjusted Leverage Ratio. On April 4, 2023, we were in compliance with these covenants.

Pursuant to the Line of Credit, we are required to pay certain customary fees and expenses associated with maintenance and use of the Line of Credit, including letter of credit issuance fees, unused commitment fees and interest, which are payable monthly. Interest expense and commitment fees under the Credit Facility were approximately $1.1 million and $0.6 million, for the thirteen weeks ended April 4, 2023 and March 29, 2022, respectively. We also capitalized approximately $0.1 million and $37,000 of interest expense related to new restaurant construction during each of the thirteen weeks ended April 4, 2023 and March 29, 2022, respectively.

v3.23.1
Net Income Per Share
3 Months Ended
Apr. 04, 2023
Earnings Per Share [Abstract]  
Net Income Per Share

5. NET INCOME PER SHARE

Basic and diluted net income per share is calculated by dividing net income by the weighted average number of common shares outstanding during the period. The number of diluted shares reflects the potential dilution that could occur if holders of in-the-money options and warrants were to exercise their right to convert these instruments into common stock and the restrictions on restricted stock units (“RSUs”) were to lapse. Additionally, performance-based RSUs are considered contingent shares; therefore, at each reporting date we determine the probable number of shares that will vest and include these contingently issuable shares in our diluted share calculation unless they are anti-dilutive. Once these performance-based RSUs vest, they are included in our basic net income per share calculation.

The following table presents a reconciliation of basic and diluted net income per share, including the number of dilutive equity awards included in the dilutive net income per share computation (in thousands):

 

 

 

For the Thirteen Weeks Ended

 

 

 

April 4, 2023

 

 

March 29, 2022

 

Numerator:

 

 

 

 

 

 

Net income

 

$

3,481

 

 

$

1,460

 

Denominator:

 

 

 

 

 

 

Weighted-average shares outstanding – basic

 

 

23,481

 

 

 

23,377

 

Dilutive effect of equity awards

 

 

445

 

 

 

339

 

Weighted-average shares outstanding – diluted

 

 

23,926

 

 

 

23,716

 

 

 

 

 

 

 

 

Net income per share:

 

 

 

 

 

 

Basic

 

$

0.15

 

 

$

0.06

 

Diluted

 

$

0.15

 

 

$

0.06

 

 

For the thirteen weeks ended April 4, 2023 and March 29, 2022, there were approximately 0.9 million and 1.1 million of equity awards, respectively, that were excluded from the calculation of diluted net income per share because they are anti-dilutive.

v3.23.1
Stock-Based Compensation
3 Months Ended
Apr. 04, 2023
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]  
Stock-Based Compensation

6. STOCK-BASED COMPENSATION

Our current shareholder approved stock-based compensation plan is the BJ’s Restaurants, Inc. Equity Incentive Plan, (as amended from time to time, “the Plan”). Under the Plan, we may issue shares of our common stock to team members, officers, directors and consultants. We have historically granted incentive stock options, non-qualified stock options, restricted stock and performance and time-based restricted stock units. Stock options are charged against the Plan share reserve on the basis of one share for each share of common stock issuable upon exercise of options granted. All options granted under the Plan expire within 10 years of their date of grant. Grants of restricted stock, RSUs, performance shares and performance units, if any, are currently charged against the Plan share reserve on the basis of 1.5 shares for each share granted. The Plan also contains other limits on the terms of incentive grants such as the maximum number that can be granted to a team member during any fiscal year.

Under the Plan, we issue time-based and performance-based RSUs and non-qualified stock options to senior vice presidents and above on an annual basis. We issue time-based RSUs and non-qualified stock options to vice presidents on an annual basis. New hires are given the option between receiving their full grant as a time-based RSU or split evenly between non-qualified stock options and time-based RSUs. We issue time-based RSUs to other select support team members, and we issue time-based RSUs to non-employee members of our Board of Directors. We also issue time-based RSUs in connection with the BJ’s Gold Standard Stock Ownership Program (the “GSSOP”). The GSSOP is a long-term equity incentive program for our restaurant general managers, executive kitchen managers, directors of operations and directors of kitchen operations. All GSSOP participants are required to remain in good standing during their vesting period.

The Plan permits our Board of Directors to set the vesting terms and exercise period for awards at their discretion; however, the grant of awards with no minimum vesting period or a vesting period less than one year may not exceed 5% of the total number of shares authorized under the Plan. Stock options and time-based RSUs vest ratably over one, three or five years for non-GSSOP participants and either cliff vest at five years or cliff vest at 33% on the third anniversary and 67% on the fifth anniversary for GSSOP participants. Performance-based RSUs cliff vest on the third anniversary of the grant date in an amount from 0% to 225% of the grant quantity, dependent on the level of performance target achievement.

The following table presents the stock-based compensation recognized within our consolidated financial statements (in thousands):

 

 

 

For the Thirteen Weeks Ended

 

 

 

April 4, 2023

 

 

March 29, 2022

 

Labor and benefits

 

$

866

 

 

$

751

 

General and administrative

 

$

1,776

 

 

$

1,961

 

Capitalized (1)

 

$

93

 

 

$

76

 

 

(1)
Capitalized stock-based compensation relates to our restaurant development personnel and is included in “Property and equipment, net” on the Consolidated Balance Sheets.

Stock Options

The fair value of each stock option was estimated on the grant date using the Black‑Scholes option-pricing model with the following weighted average assumptions:

 

 

 

For the Thirteen Weeks Ended

 

 

 

April 4, 2023

 

 

March 29, 2022

 

Expected volatility

 

 

66.9

%

 

 

63.2

%

Risk-free interest rate

 

 

3.5

%

 

 

1.6

%

Expected option life

 

5 years

 

 

5 years

 

Dividend yield

 

 

0.0

%

 

 

0.0

%

Fair value of options granted

 

$

18.32

 

 

$

17.38

 

 

U.S. GAAP requires us to make certain assumptions and estimates regarding the grant date fair value. These include expected volatility, risk-free interest rate, expected option life, and dividend yield. These assumptions and estimates are determined using inputs that, in many cases, are outside of our control. Changes in these assumptions and estimates, including stock price volatility, dividend yield and risk-free interest rate, may significantly impact the fair value of future grants resulting in a significant impact to our financial results.

Under our stock-based compensation plan, the exercise price of a stock option is required to equal or exceed the fair value of our common stock at market close on the option grant date or the last trading day prior to the date of grant when grants take place on a day when the market is closed. The following table presents stock option activity:

 

 

 

Options Outstanding

 

 

Options Exercisable

 

 

 

Shares
(in thousands)

 

 

Weighted
Average
Exercise
Price

 

 

Shares
(in thousands)

 

 

Weighted
Average
Exercise
Price

 

Outstanding at January 3, 2023

 

 

824

 

 

$

40.48

 

 

 

601

 

 

$

41.57

 

Granted

 

 

120

 

 

 

31.34

 

 

 

 

 

 

 

Exercised

 

 

 

 

 

 

 

 

 

 

 

 

Forfeited

 

 

(13

)

 

 

33.95

 

 

 

 

 

 

 

Outstanding at April 4, 2023

 

 

931

 

 

$

39.39

 

 

 

697

 

 

$

41.25

 

 

As of April 4, 2023, total unrecognized stock-based compensation expense related to non-vested stock options was approximately $3.5 million, which is expected to be recognized over the next three years.

Restricted Stock Units

Time-Based Restricted Stock Units

The following table presents time-based restricted stock unit activity:

 

 

 

Shares
(in thousands)

 

 

Weighted
Average
Fair Value

 

Outstanding at January 3, 2023

 

 

729

 

 

$

34.10

 

Granted

 

 

167

 

 

 

31.34

 

Released

 

 

(113

)

 

 

36.39

 

Forfeited

 

 

(24

)

 

 

34.51

 

Outstanding at April 4, 2023

 

 

759

 

 

$

33.16

 

 

The fair value of time-based RSUs is equal to the fair value of our common stock at market close on the date of grant or the last trading day prior to the date of grant when grants take place on a day when the market is closed. The fair value of each time-based RSU is expensed over the vesting period (e.g., one, three or five years). As of April 4, 2023, total unrecognized stock-based compensation expense related to non-vested RSUs was approximately $13.7 million, which is expected to be recognized over the next five years.

Performance-Based Restricted Stock Units

The following table presents performance-based restricted stock unit activity:

 

 

 

Shares
(in thousands)

 

 

Weighted
Average
Fair Value

 

Outstanding at January 3, 2023

 

 

123

 

 

$

38.89

 

Granted

 

 

52

 

 

 

31.87

 

Released

 

 

(40

)

 

 

38.90

 

Forfeited

 

 

(3

)

 

 

38.24

 

Outstanding at April 4, 2023

 

 

132

 

 

$

36.15

 

 

The fair value of performance-based RSUs is equal to the fair value of our common stock at market close on the date of grant or the last trading day prior to the date of grant when grants take place on a day when the market is closed. The fair value of each performance-based RSU is expensed, based on management’s current estimate of the level that the performance goal will be achieved. As of April 4, 2023, based on the target level of performance, the total unrecognized stock-based compensation expense related to non-vested performance-based RSUs was approximately $2.9 million, which is expected to be recognized over the next three years.

v3.23.1
Income Taxes
3 Months Ended
Apr. 04, 2023
Income Tax Disclosure [Abstract]  
Income Taxes

7. INCOME TAXES

We calculate our interim income tax provision in accordance with ASC Topic 270, “Interim Reporting” and ASC Topic 740, “Accounting for Income Taxes.” The related tax expense or benefit is recognized in the interim period in which it occurs. In addition, the effect of changes in enacted tax laws, rates or tax status is recognized in the interim period in which the change occurs. The computation of the annual estimated effective tax rate at each interim period requires certain significant estimates and judgment including the expected operating income for the year, permanent and temporary differences as a result of differences between amounts measured and recognized in accordance with tax laws and financial accounting standards, and the likelihood of recovering deferred tax assets. The accounting estimates used to compute income tax expense may change as new events occur, additional information is obtained or the tax environment changes.

Our effective income tax benefit rate for the thirteen weeks ended April 4, 2023 was a benefit of 105.9% compared to a benefit rate of 116.8% for the comparable thirteen-week period of 2022. The effective tax rate benefit for the thirteen weeks ended April 4, 2023 and March 29, 2022, was different from the statutory tax rate primarily as a result of significant Federal Insurance Contributions Act (“FICA”) tax tip credits.

As of April 4, 2023, we had unrecognized tax benefits of approximately $1.0 million, of which approximately $0.9 million, if reversed, would impact our effective tax rate.

A reconciliation of the beginning and ending amount of unrecognized tax benefits is the following (in thousands):

 

 

 

For the Thirteen Weeks Ended

 

 

 

April 4, 2023

 

 

March 29, 2022

 

Beginning gross unrecognized tax benefits

 

$

1,249

 

 

$

1,198

 

Increases for tax positions taken in prior years

 

 

18

 

 

 

3

 

Decreases for tax positions taken in prior years

 

 

 

 

 

(1

)

Increases for tax positions taken in the current year

 

 

 

 

 

19

 

Decreases due to lapse of statute of limitations

 

 

(236

)

 

 

 

Ending gross unrecognized tax benefits

 

$

1,031

 

 

$

1,219

 

 

Our uncertain tax positions are related to tax years that remain subject to examination by tax agencies. As of April 4, 2023, the earliest tax year still subject to examination by the Internal Revenue Service is 2015. The earliest year still subject to examination by a significant state or local taxing authority is 2018.

v3.23.1
Legal Proceedings
3 Months Ended
Apr. 04, 2023
Commitments And Contingencies Disclosure [Abstract]  
Legal Proceedings

8. LEGAL PROCEEDINGS

We are subject to lawsuits, administrative proceedings and demands that arise in the ordinary course of our business and which typically involve claims from guests, team members and others related to operational, employment, real estate and intellectual property issues common to the foodservice industry. A number of these claims may exist at any given time. We are self-insured for a portion of our general liability, team member workers’ compensation and employment practice liability insurance requirements. We maintain coverage with a third-party insurer to limit our total exposure. We believe that most of our claims will be covered by our

insurance, subject to coverage limits and the portion of such claims that are self-insured; however, punitive damages awards are not covered by our insurance. To date, we have not been ordered to pay punitive damages with respect to any claims, but there can be no assurance that punitive damages will not be awarded with respect to any future claims. We could be affected by adverse publicity resulting from allegations in lawsuits, claims and proceedings, regardless of whether these allegations are valid or whether we are ultimately determined to be liable. We currently believe that the final disposition of these type of lawsuits, proceedings and claims will not have a material adverse effect on our financial position, results of operations or liquidity. It is possible, however, that our future results of operations for a particular quarter or fiscal year could be impacted by changes in circumstances relating to lawsuits, proceedings or claims.

v3.23.1
Shareholders' Equity
3 Months Ended
Apr. 04, 2023
Equity [Abstract]  
Shareholders' Equity

9. SHAREHOLDERS’ EQUITY

Stock Repurchases

During the thirteen weeks ended April 4, 2023, we did not repurchase shares of our common stock. As of April 4, 2023, we have approximately $22.1 million remaining under the current $500 million share repurchase plan approved by our Board of Directors. Repurchases may be made at any time.

Cash Dividends

Due to the COVID-19 pandemic, we suspended quarterly cash dividends until such time as the Board of Directors determines that resumption of dividend payments is in the best interest of the Company and its shareholders. The only cash dividends paid during the thirteen weeks ended April 4, 2023 were related to dividends (declared prior to fiscal 2020) which vested under our stock compensation plans.
v3.23.1
Related Party Transactions
3 Months Ended
Apr. 04, 2023
Related Party Transactions [Abstract]  
Related Party Transactions

10. RELATED PARTY TRANSACTIONS

BJ's Act III, LLC

On January 17, 2022, we entered into a consulting agreement for defined services with Act III Management, LLC, an affiliate of BJ’s Act III, LLC, one of our beneficial stockholders, and Act III Holdings, LLC, of which two current members of the Board of Directors are a partner, for $100,000, with a possible additional phase for $45,000. During fiscal 2022, we moved forward with the additional phase, and in October 2022 we signed an extension to the agreement for a second additional phase for $50,000, bringing the total agreement to $195,000. All phases were completed and the agreement expired on December 31, 2022.

Equity Method Investment

During fiscal 2022, we contributed internally developed software valued at $5.0 million to a company, of which our retired Chief Executive Officer and a member of our Board of Directors has a less than 1% interest. We recorded this non-cash contribution, in exchange for a 20% ownership of the company, as an investment within “Equity method investment” on our Consolidated Balance Sheets, and the related gain within “Loss on disposal and impairment of assets, net” on our Consolidated Statements of Operations. For the thirteen weeks ended April 4, 2023, we recorded our interest in the net loss related to the investment of $40,000 within “Other income (expense), net,” and accordingly adjusted the investment carrying amount on our Consolidated Balance Sheets.

v3.23.1
Basis of Presentation (Policies)
3 Months Ended
Apr. 04, 2023
Accounting Policies [Abstract]  
Basis of Presentation

The accompanying unaudited consolidated financial statements include the accounts of BJ’s Restaurants, Inc. (referred to herein as the “Company,” “we,” “us” and “our”) and our wholly owned subsidiaries. The consolidated financial statements presented herein include all material adjustments (consisting of normal recurring adjustments) which are, in the opinion of management, necessary for a fair presentation of our financial condition, results of operations, shareholders’ equity and cash flows for the periods presented. Our consolidated financial statements and accompanying notes have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Certain information and footnote disclosures normally included in consolidated financial statements in accordance with U.S. GAAP have been omitted pursuant to the U.S. Securities and Exchange Commission (“SEC”) rules.

The preparation of financial statements in conformity with U.S. GAAP requires us to make certain estimates and assumptions for the reporting periods covered by the financial statements. These estimates and assumptions affect the reported amounts of assets, liabilities, revenues and expenses. Actual amounts could differ from these estimates. Our operating results for the thirteen weeks ended April 4, 2023 may not be indicative of operating results for the entire year.

A description of our accounting policies and other financial information is included in our audited consolidated financial statements filed with the SEC on Form 10-K for the fiscal year ended January 3, 2023. The disclosures included in our accompanying interim consolidated financial statements and footnotes should be read in conjunction with our consolidated financial statements and notes thereto included in the Annual Report on Form 10-K and our other reports filed from time to time with the Securities and Exchange Commission.

Net (Loss) Income Per Share Basic and diluted net income per share is calculated by dividing net income by the weighted average number of common shares outstanding during the period. The number of diluted shares reflects the potential dilution that could occur if holders of in-the-money options and warrants were to exercise their right to convert these instruments into common stock and the restrictions on restricted stock units (“RSUs”) were to lapse. Additionally, performance-based RSUs are considered contingent shares; therefore, at each reporting date we determine the probable number of shares that will vest and include these contingently issuable shares in our diluted share calculation unless they are anti-dilutive. Once these performance-based RSUs vest, they are included in our basic net income per share calculation.
v3.23.1
Revenue Recognition (Tables)
3 Months Ended
Apr. 04, 2023
Revenue From Contract With Customer [Abstract]  
Gift Card Liability and Loyalty Program Included in Accrued Expenses on Consolidated Balance Sheets

The liability related to our gift card and loyalty program, included in “Accrued expenses” on our Consolidated Balance Sheets is as follows (in thousands):

 

 

 

April 4, 2023

 

 

January 3, 2023

 

Gift card liability

 

$

9,944

 

 

$

14,417

 

Deferred loyalty revenue

 

$

3,410

 

 

$

3,129

 

Revenue Recognized for Redemption of Gift Cards and Loyalty Rewards Deferred

Revenue recognized for the redemption of gift cards and loyalty rewards deferred at the beginning of each respective fiscal year is as follows (in thousands):

 

 

 

For the Thirteen Weeks Ended

 

 

 

April 4, 2023

 

 

March 29, 2022

 

Revenue recognized from gift card liability

 

$

7,861

 

 

$

6,680

 

Revenue recognized from guest loyalty program

 

$

4,083

 

 

$

4,105

 

v3.23.1
Leases (Tables)
3 Months Ended
Apr. 04, 2023
Leases [Abstract]  
Summary of Lease Costs

Lease costs included in “Occupancy and operating” on the Consolidated Statements of Operations consisted of the following (in thousands):

 

 

 

For the Thirteen Weeks Ended

 

 

 

April 4, 2023

 

 

March 29, 2022

 

Lease cost

 

$

14,896

 

 

$

14,835

 

Variable lease cost

 

 

989

 

 

 

708

 

Total lease costs

 

$

15,885

 

 

$

15,543

 

v3.23.1
Net Income Per Share (Tables)
3 Months Ended
Apr. 04, 2023
Earnings Per Share [Abstract]  
Reconciliation of Basic and Diluted Net Income Per Share Computations and Number of Dilutive Equity Awards Included in Dilutive Net Income Per Share Computation

The following table presents a reconciliation of basic and diluted net income per share, including the number of dilutive equity awards included in the dilutive net income per share computation (in thousands):

 

 

 

For the Thirteen Weeks Ended

 

 

 

April 4, 2023

 

 

March 29, 2022

 

Numerator:

 

 

 

 

 

 

Net income

 

$

3,481

 

 

$

1,460

 

Denominator:

 

 

 

 

 

 

Weighted-average shares outstanding – basic

 

 

23,481

 

 

 

23,377

 

Dilutive effect of equity awards

 

 

445

 

 

 

339

 

Weighted-average shares outstanding – diluted

 

 

23,926

 

 

 

23,716

 

 

 

 

 

 

 

 

Net income per share:

 

 

 

 

 

 

Basic

 

$

0.15

 

 

$

0.06

 

Diluted

 

$

0.15

 

 

$

0.06

 

v3.23.1
Stock-Based Compensation (Tables)
3 Months Ended
Apr. 04, 2023
Stock-Based Compensation Recognized within Our Consolidated Financial Statements

The following table presents the stock-based compensation recognized within our consolidated financial statements (in thousands):

 

 

 

For the Thirteen Weeks Ended

 

 

 

April 4, 2023

 

 

March 29, 2022

 

Labor and benefits

 

$

866

 

 

$

751

 

General and administrative

 

$

1,776

 

 

$

1,961

 

Capitalized (1)

 

$

93

 

 

$

76

 

 

(1)
Capitalized stock-based compensation relates to our restaurant development personnel and is included in “Property and equipment, net” on the Consolidated Balance Sheets.
Black-Scholes Option-Pricing Model, Weighted Average Assumptions Used to Estimate the Fair Value of Each Stock Option

The fair value of each stock option was estimated on the grant date using the Black‑Scholes option-pricing model with the following weighted average assumptions:

 

 

 

For the Thirteen Weeks Ended

 

 

 

April 4, 2023

 

 

March 29, 2022

 

Expected volatility

 

 

66.9

%

 

 

63.2

%

Risk-free interest rate

 

 

3.5

%

 

 

1.6

%

Expected option life

 

5 years

 

 

5 years

 

Dividend yield

 

 

0.0

%

 

 

0.0

%

Fair value of options granted

 

$

18.32

 

 

$

17.38

 

Stock Option Activity

Under our stock-based compensation plan, the exercise price of a stock option is required to equal or exceed the fair value of our common stock at market close on the option grant date or the last trading day prior to the date of grant when grants take place on a day when the market is closed. The following table presents stock option activity:

 

 

 

Options Outstanding

 

 

Options Exercisable

 

 

 

Shares
(in thousands)

 

 

Weighted
Average
Exercise
Price

 

 

Shares
(in thousands)

 

 

Weighted
Average
Exercise
Price

 

Outstanding at January 3, 2023

 

 

824

 

 

$

40.48

 

 

 

601

 

 

$

41.57

 

Granted

 

 

120

 

 

 

31.34

 

 

 

 

 

 

 

Exercised

 

 

 

 

 

 

 

 

 

 

 

 

Forfeited

 

 

(13

)

 

 

33.95

 

 

 

 

 

 

 

Outstanding at April 4, 2023

 

 

931

 

 

$

39.39

 

 

 

697

 

 

$

41.25

 

Time-Vested Restricted Stock Units  
Restricted Stock Unit Activity

The following table presents time-based restricted stock unit activity:

 

 

 

Shares
(in thousands)

 

 

Weighted
Average
Fair Value

 

Outstanding at January 3, 2023

 

 

729

 

 

$

34.10

 

Granted

 

 

167

 

 

 

31.34

 

Released

 

 

(113

)

 

 

36.39

 

Forfeited

 

 

(24

)

 

 

34.51

 

Outstanding at April 4, 2023

 

 

759

 

 

$

33.16

 

Performance Based Restricted Stock Units  
Restricted Stock Unit Activity

The following table presents performance-based restricted stock unit activity:

 

 

 

Shares
(in thousands)

 

 

Weighted
Average
Fair Value

 

Outstanding at January 3, 2023

 

 

123

 

 

$

38.89

 

Granted

 

 

52

 

 

 

31.87

 

Released

 

 

(40

)

 

 

38.90

 

Forfeited

 

 

(3

)

 

 

38.24

 

Outstanding at April 4, 2023

 

 

132

 

 

$

36.15

 

v3.23.1
Income Taxes (Tables)
3 Months Ended
Apr. 04, 2023
Income Tax Disclosure [Abstract]  
Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits is the following (in thousands):

 

 

 

For the Thirteen Weeks Ended

 

 

 

April 4, 2023

 

 

March 29, 2022

 

Beginning gross unrecognized tax benefits

 

$

1,249

 

 

$

1,198

 

Increases for tax positions taken in prior years

 

 

18

 

 

 

3

 

Decreases for tax positions taken in prior years

 

 

 

 

 

(1

)

Increases for tax positions taken in the current year

 

 

 

 

 

19

 

Decreases due to lapse of statute of limitations

 

 

(236

)

 

 

 

Ending gross unrecognized tax benefits

 

$

1,031

 

 

$

1,219

 

v3.23.1
Gift Card Liability and Loyalty Program Included in Accrued Expenses on Consolidated Balance Sheets (Detail) - USD ($)
$ in Thousands
Apr. 04, 2023
Jan. 03, 2023
Contract With Customer Asset And Liability [Abstract]    
Gift card liability $ 9,944 $ 14,417
Deferred loyalty revenue $ 3,410 $ 3,129
v3.23.1
Revenue Recognized for Redemption of Gift Cards and Loyalty Rewards Deferred (Detail) - USD ($)
$ in Thousands
3 Months Ended
Apr. 04, 2023
Mar. 29, 2022
Disaggregation Of Revenue [Abstract]    
Revenue recognized from gift card liability $ 7,861 $ 6,680
Revenue recognized from guest loyalty program $ 4,083 $ 4,105
v3.23.1
Leases - Summary of Lease Costs (Detail) - USD ($)
$ in Thousands
3 Months Ended
Apr. 04, 2023
Mar. 29, 2022
Leases [Abstract]    
Lease cost $ 14,896 $ 14,835
Variable lease cost 989 708
Total lease costs $ 15,885 $ 15,543
v3.23.1
Long-Term Debt - Additional Information (Detail) - USD ($)
3 Months Ended 12 Months Ended
Apr. 04, 2023
Mar. 29, 2022
Dec. 28, 2021
Line of Credit Facility [Line Items]      
Loan agreement, initiation Date Nov. 03, 2021    
Weighted average interest rate 6.40% 2.10%  
Loan agreement, description The Credit Facility is secured by the Company’s assets and contains provisions requiring us to maintain compliance with certain covenants, including a Fixed Charge Coverage Ratio and a Lease Adjusted Leverage Ratio.    
Credit Facility Debt Instrument      
Line of Credit Facility [Line Items]      
Loan agreement, expiration date     Nov. 03, 2026
Revolving loan commitments under loan agreement     $ 215,000,000
Letters of credit outstanding amount $ 16,200,000    
Line of credit outstanding amount 60,000,000.0    
Available borrowings under credit facility 138,800,000    
Interest expense and commitment fees 1,100,000 $ 600,000  
Interest expense on line of credit $ 100,000 $ 37,000  
Letter of Credit      
Line of Credit Facility [Line Items]      
Revolving loan commitments under loan agreement     50,000,000
BSBY      
Line of Credit Facility [Line Items]      
Debt instrument, description of variable rate basis BSBY rate plus 1.00%    
Maximum | Credit Facility Debt Instrument      
Line of Credit Facility [Line Items]      
Increase in line of credit     $ 315,000,000
Maximum | BSBY | Credit Facility Debt Instrument      
Line of Credit Facility [Line Items]      
Line of credit, adjustment to interest rate 2.00%    
Minimum | Base Rate      
Line of Credit Facility [Line Items]      
Line of credit, adjustment to interest rate 1.00%    
v3.23.1
Reconciliation of Basic and Diluted Net Income Per Share Computations and Number of Dilutive Equity Awards Included in Dilutive Net Income Per Share Computation (Detail) - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands
3 Months Ended
Apr. 04, 2023
Mar. 29, 2022
Earnings Per Share [Abstract]    
Net income $ 3,481 $ 1,460
Weighted-average shares outstanding – basic 23,481 23,377
Dilutive effect of equity awards 445 339
Weighted-average shares outstanding – diluted 23,926 23,716
Net income per share:    
Basic $ 0.15 $ 0.06
Diluted $ 0.15 $ 0.06
v3.23.1
Net Income Per Share - Additional Information (Detail) - shares
shares in Millions
3 Months Ended
Apr. 04, 2023
Mar. 29, 2022
Equity Awards and Warrants    
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]    
Antidilutive securities excluded from computation of net (loss) income per share 0.9 1.1
v3.23.1
Stock-Based Compensation - Additional Information (Detail) - USD ($)
$ in Millions
3 Months Ended 9 Months Ended
Apr. 04, 2023
Sep. 27, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Number of shares charged to reserve per granted share 1  
Share basis for number shares charged to reserve 1  
Expiration term of stock options 10 years  
Vesting terms The Plan permits our Board of Directors to set the vesting terms and exercise period for awards at their discretion; however, the grant of awards with no minimum vesting period or a vesting period less than one year may not exceed 5% of the total number of shares authorized under the Plan.  
Restricted Stock Units (RSUs)    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Number of shares charged to reserve per granted share 1.5  
Stock Options and Time-based RSUs [Member] | Vesting Period One    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Vesting period (in years)   1 year
Stock Options and Time-based RSUs [Member] | Vesting Period Two    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Vesting period (in years)   3 years
Stock Options and Time-based RSUs [Member] | Vesting Period Three    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Vesting period (in years) 5 years  
Stock Options and Time-based RSUs [Member] | Cliff Vesting Third Anniversary    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Vesting percentage 33.00%  
Stock Options and Time-based RSUs [Member] | Cliff Vesting Fifth Anniversary    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Vesting percentage 67.00%  
Stock Options and Time-based RSUs [Member] | Cliff Vesting Period One    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Vesting period (in years)   3 years
Stock Options and Time-based RSUs [Member] | Cliff Vesting Period Two    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Vesting period (in years) 5 years  
Performance Based Restricted Stock Units    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Unrecognized stock-based compensation expense $ 2.9  
Unrecognized stock-based compensation expenses recognition period (in years) 3 years  
Performance Based Restricted Stock Units | Minimum | Cliff Vesting Third Anniversary    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Vesting percentage 0.00%  
Performance Based Restricted Stock Units | Maximum | Cliff Vesting Third Anniversary    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Vesting percentage 225.00%  
Stock Options    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Unrecognized stock-based compensation expense $ 3.5  
Unrecognized stock-based compensation expenses recognition period (in years) 3 years  
Time-Based Restricted Stock Units    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Unrecognized stock-based compensation expense $ 13.7  
Unrecognized stock-based compensation expenses recognition period (in years) 5 years  
v3.23.1
Stock-Based Compensation Recognized within Our Consolidated Financial Statements (Detail) - USD ($)
$ in Thousands
3 Months Ended
Apr. 04, 2023
Mar. 29, 2022
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]    
Capitalized [1] $ 93 $ 76
Labor and benefits    
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]    
Stock-based compensation 866 751
General and administrative    
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]    
Stock-based compensation $ 1,776 $ 1,961
[1] Capitalized stock-based compensation relates to our restaurant development personnel and is included in “Property and equipment, net” on the Consolidated Balance Sheets.
v3.23.1
Black-Scholes Option-Pricing Model, Weighted Average Assumptions Used to Estimate the Fair Value of Each Stock Option (Detail) - $ / shares
3 Months Ended
Apr. 04, 2023
Mar. 29, 2022
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]    
Expected volatility 66.90% 63.20%
Risk-free interest rate 3.50% 1.60%
Expected option life 5 years 5 years
Dividend yield 0.00% 0.00%
Fair value of options granted $ 18.32 $ 17.38
v3.23.1
Stock Option Activity (Detail)
shares in Thousands
3 Months Ended
Apr. 04, 2023
$ / shares
shares
Options Outstanding, Shares  
Outstanding, Beginning Balance | shares 824
Granted | shares 120
Forfeited | shares (13)
Outstanding, Ending Balance | shares 931
Options Outstanding, Weighted Average Exercise Price  
Outstanding, Beginning Balance | $ / shares $ 40.48
Granted | $ / shares 31.34
Forfeited | $ / shares 33.95
Outstanding, Ending Balance | $ / shares $ 39.39
Options Exercisable, Shares  
Options Exercisable Outstanding, Beginning Balance | shares 601
Options Exercisable Outstanding, Ending Balance | shares 697
Options Exercisable, Weighted Average Exercise Price  
Options Exercisable, Beginning Balance | $ / shares $ 41.57
Options Exercisable, Ending Balance | $ / shares $ 41.25
v3.23.1
Time-Based Restricted Stock Unit Activity (Detail) - Time-Based Restricted Stock Units
shares in Thousands
3 Months Ended
Apr. 04, 2023
$ / shares
shares
Shares Outstanding  
Outstanding Beginning Balance, Shares | shares 729
Granted, Shares | shares 167
Released. Shares | shares (113)
Forfeited, Shares | shares (24)
Outstanding Ending Balance, Shares | shares 759
Weighted Average Fair Value  
Outstanding Beginning Balance, Weighted Average Fair Value | $ / shares $ 34.10
Granted, Weighted Average Fair Value | $ / shares 31.34
Released, Weighted Average Fair Value | $ / shares 36.39
Forfeited, Weighted Average Fair Value | $ / shares 34.51
Outstanding Ending Balance, Weighted Average Fair Value | $ / shares $ 33.16
v3.23.1
Performance-Based Restricted Stock Unit Activity (Detail) - Performance Based Restricted Stock Units
shares in Thousands
3 Months Ended
Apr. 04, 2023
$ / shares
shares
Shares Outstanding  
Outstanding Beginning Balance, Shares | shares 123
Granted, Shares | shares 52
Released. Shares | shares (40)
Forfeited, Shares | shares (3)
Outstanding Ending Balance, Shares | shares 132
Weighted Average Fair Value  
Outstanding Beginning Balance, Weighted Average Fair Value | $ / shares $ 38.89
Granted, Weighted Average Fair Value | $ / shares 31.87
Released, Weighted Average Fair Value | $ / shares 38.90
Forfeited, Weighted Average Fair Value | $ / shares 38.24
Outstanding Ending Balance, Weighted Average Fair Value | $ / shares $ 36.15
v3.23.1
Income Taxes - Additional Information (Detail) - USD ($)
$ in Thousands
3 Months Ended
Apr. 04, 2023
Mar. 29, 2022
Jan. 03, 2023
Dec. 28, 2021
Significant Change In Unrecognized Tax Benefits Is Reasonably Possible [Line Items]        
Income tax benefit rate (105.90%) (116.80%)    
Unrecognized tax benefits $ 1,031 $ 1,219 $ 1,249 $ 1,198
Unrecognized tax benefits that would impact effective tax rate, if reversed $ 900      
Federal [Member] | Earliest Tax Year [Member]        
Significant Change In Unrecognized Tax Benefits Is Reasonably Possible [Line Items]        
Income tax examination, years open 2015      
State or Local Taxing Jurisdiction [Member] | Earliest Tax Year [Member]        
Significant Change In Unrecognized Tax Benefits Is Reasonably Possible [Line Items]        
Income tax examination, years open 2018      
v3.23.1
Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits (Detail) - USD ($)
$ in Thousands
3 Months Ended
Apr. 04, 2023
Mar. 29, 2022
Income Tax Disclosure [Abstract]    
Beginning gross unrecognized tax benefits $ 1,249 $ 1,198
Increases for tax positions taken in prior years 18 3
Decreases for tax positions taken in prior years   (1)
Increases for tax positions taken in the current year   19
Decreases due to lapse of statute of limitations (236)  
Ending gross unrecognized tax benefits $ 1,031 $ 1,219
v3.23.1
Shareholders' Equity - Additional Information (Detail)
Apr. 04, 2023
USD ($)
Class Of Stock [Line Items]  
Common stock remaining under the share repurchase plan $ 22,100,000
Current amount authorized under the share repurchase plan $ 500,000,000
v3.23.1
Related Party Transactions - Additional Information (Detail) - USD ($)
1 Months Ended 3 Months Ended 12 Months Ended
Jan. 17, 2022
Oct. 31, 2022
Apr. 04, 2023
Jan. 03, 2023
Related Party Transaction [Line Items]        
Payment for consulting agreement for defined services $ 100,000,000     $ 195,000
Payment for possible additional phase $ 45,000,000      
Payment for extension to additional phase   $ 50,000,000    
Agreement maturity date     Dec. 31, 2022  
Equity method investment     $ 4,960,000 5,000,000
Loss related to investment     $ (40,000)  
Internally Developed Software | Other Current Assets        
Related Party Transaction [Line Items]        
Equity method investment       $ 5,000,000.0
Purchasing Company of Internally Developed Software        
Related Party Transaction [Line Items]        
Equity method investment, ownership percentage       20.00%
Purchasing Company of Internally Developed Software | Maximum        
Related Party Transaction [Line Items]        
Equity method investment interest percentage       1.00%