BJ'S WHOLESALE CLUB HOLDINGS, INC., 10-K filed on 3/17/2022
Annual Report
v3.22.0.1
Cover - USD ($)
12 Months Ended
Jan. 29, 2022
Mar. 10, 2022
Jul. 30, 2021
Cover [Abstract]      
Document Type 10-K    
Document Annual Report true    
Document Period End Date Jan. 29, 2022    
Current Fiscal Year End Date --01-29    
Document Transition Report false    
Entity File Number 001-38559    
Entity Registrant Name BJ’S WHOLESALE CLUB HOLDINGS, INC.    
Entity Incorporation, State or Country Code DE    
Entity Tax Identification Number 45-2936287    
Entity Address, Address Line One 25 Research Drive    
Entity Address, City or Town Westborough    
Entity Address, State or Province MA    
Entity Address, Postal Zip Code 01581    
City Area Code 774    
Local Phone Number 512-7400    
Title of 12(b) Security Common Stock, par value $0.01    
Trading Symbol BJ    
Security Exchange Name NYSE    
Entity Well-known Seasoned Issuer Yes    
Entity Voluntary Filers No    
Entity Current Reporting Status Yes    
Entity Interactive Data Current Yes    
Entity Filer Category Large Accelerated Filer    
Entity Small Business false    
Entity Emerging Growth Company false    
ICFR Auditor Attestation Flag true    
Entity Shell Company false    
Entity Public Float     $ 6,900,000,000
Entity Common Stock, Shares Outstanding   135,289,504  
Entity Central Index Key 0001531152    
Amendment Flag false    
Document Fiscal Period Focus FY    
Document Fiscal Year Focus 2021    
v3.22.0.1
Audit Information
12 Months Ended
Jan. 29, 2022
Audit Information [Abstract]  
Auditor Firm ID 238
Auditor Name PricewaterhouseCoopers LLP
Auditor Location Boston, Massachusetts
v3.22.0.1
Consolidated Balance Sheets - USD ($)
$ in Thousands
Jan. 29, 2022
Jan. 30, 2021
Current assets:    
Cash and cash equivalents $ 45,436 $ 43,518
Accounts receivable, net 173,951 172,719
Merchandise inventories 1,242,935 1,205,695
Prepaid expenses and other current assets 54,734 48,649
Total current assets 1,517,056 1,470,581
Operating lease right-of-use assets, net 2,131,986 2,058,763
Property and equipment:    
Land and buildings 430,376 385,572
Leasehold costs and improvements 282,495 249,073
Furniture, fixtures and equipment 1,249,490 1,298,440
Construction in progress 70,779 23,633
Property and equipment, gross 2,033,140 1,956,718
Less: accumulated depreciation and amortization (1,090,809) (1,158,929)
Total property and equipment, net 942,331 797,789
Goodwill 924,134 924,134
Intangibles, net 124,640 135,123
Deferred income taxes 5,507 5,737
Other assets 23,240 19,403
Total assets 5,668,894 5,411,530
Current liabilities:    
Current portion of long-term debt 0 260,000
Current portion of operating lease liabilities 141,453 131,513
Accounts payable 1,112,783 988,074
Accrued expenses and other current liabilities 748,245 651,625
Total current liabilities 2,002,481 2,031,212
Long-term operating lease liabilities 2,059,760 1,988,840
Long-term debt 748,568 846,175
Deferred income taxes 52,850 45,096
Other non-current liabilities 157,127 180,880
Commitments and contingencies (see Note 8)
SHAREHOLDERS’ EQUITY (DEFICIT)    
Preferred stock; $0.01 par value; 5,000 shares authorized, no shares issued 0 0
Common stock; $0.01 par value; 300,000 shares authorized, 145,451 shares issued and 135,506 shares outstanding at January 29, 2022; 300,000 shares authorized, 143,428 shares issued and 137,192 shares outstanding at January 30, 2021 1,454 1,434
Additional paid-in capital 902,704 826,377
Retained earnings (accumulated deficit) 131,313 (295,339)
Accumulated other comprehensive income (loss) 1,305 (20,528)
Treasury stock, at cost, 9,945 shares at January 29, 2022 and 6,236 shares at January 30, 2021 (388,668) (192,617)
Total shareholders’ equity 648,108 319,327
Total liabilities and shareholders’ equity $ 5,668,894 $ 5,411,530
v3.22.0.1
Consolidated Balance Sheets (Parentheticals) - $ / shares
shares in Thousands
Jan. 29, 2022
Jan. 30, 2021
Statement of Financial Position [Abstract]    
Preferred stock, par value (in usd per share) $ 0.01 $ 0.01
Preferred stock, authorized (in shares) 5,000 5,000
Preferred stock, issued (in shares) 0 0
Preferred stock, outstanding (in shares) 0 0
Common stock, par value (in usd per share) $ 0.01 $ 0.01
Common stock, authorized (in shares) 300,000 300,000
Common stock, issued (in shares) 145,451 143,428
Common stock, outstanding (in shares) 135,506 137,192
Treasury stock (in shares) 9,945 6,236
v3.22.0.1
Consolidated Statements of Operations and Comprehensive Income - USD ($)
$ in Thousands
12 Months Ended
Jan. 29, 2022
Jan. 30, 2021
Feb. 01, 2020
Total revenues $ 16,667,302 $ 15,430,017 $ 13,190,707
Cost of sales 13,588,612 12,451,061 10,763,926
Selling, general and administrative expenses 2,446,465 2,326,755 2,059,430
Pre-opening expense 14,902 9,809 15,152
Operating income 617,323 642,392 352,199
Interest expense, net 59,444 84,385 108,230
Income from continuing operations before income taxes 557,879 558,007 243,969
Provision for income taxes 131,119 136,825 56,212
Income from continuing operations 426,760 421,182 187,757
Loss from discontinued operations, net of income taxes (108) (152) (581)
Net income $ 426,652 $ 421,030 $ 187,176
Basic income per share      
Income from continuing operations (in usd per share) $ 3.15 $ 3.09 $ 1.38
Loss from discontinued operations (in usd per share) 0 0 (0.01)
Net income (in usd per share) 3.15 3.09 1.37
Diluted income per share      
Income from continuing operations (in usd per share) 3.09 3.03 1.35
Loss from discontinued operations (in usd per share) 0 0 0
Net income (in usd per share) $ 3.09 $ 3.03 $ 1.35
Weighted-average number of common shares outstanding:      
Basic (in shares) 135,385,777 136,110,860 136,173,675
Diluted (in shares) 138,044,527 138,876,497 139,109,188
Other comprehensive income (loss):      
Postretirement medical plan adjustment, net of income tax of $43, $12 and $385, respectively $ (110) $ (33) $ (990)
Amounts reclassified from other comprehensive income, net of tax 9,526 6,081 0
Unrealized gain (loss) on cash flow hedge, net of income tax of $4,827, $4 and $5,554, respectively 12,417 10 (14,281)
Total other comprehensive income (loss) 21,833 6,058 (15,271)
Total comprehensive income 448,485 427,088 171,905
Product      
Total revenues 16,306,365 15,096,913 12,888,556
Deferred membership fee income      
Total revenues $ 360,937 $ 333,104 $ 302,151
v3.22.0.1
Consolidated Statements of Operations and Comprehensive Income (Parentheticals) - USD ($)
$ in Thousands
12 Months Ended
Jan. 29, 2022
Jan. 30, 2021
Feb. 01, 2020
Income Statement [Abstract]      
Postretirement medical plan adjustment, income tax $ 43 $ 12 $ 385
Unrealized gain (loss) on cash flow hedge, income tax $ 4,827 $ 4 $ 5,554
v3.22.0.1
Consolidated Statements of Shareholders' Equity (Deficit) - USD ($)
shares in Thousands, $ in Thousands
Total
Common Stock
Additional Paid-in Capital
Retained Earnings (Accumulated Deficit)
Accumulated Other Comprehensive Income (Loss)
Treasury Stock
Cumulative effect of change in accounting principle
Cumulative effect of change in accounting principle
Retained Earnings (Accumulated Deficit)
Balance (in shares) at Feb. 02, 2019   138,099       (782)    
Balance at Feb. 02, 2019 $ (202,084) $ 1,381 $ 742,072 $ (915,113) $ (11,315) $ (19,109) $ 11,568 $ 11,568
Net income 187,176     187,176        
Postretirement medical plan adjustment, net of tax (990)       (990)      
Unrealized gain (loss) on cash flow hedge, net of tax (14,281)       (14,281)      
Amounts reclassified from other comprehensive income, net of tax 0              
Dividends paid (25)   (25)          
Common stock issued under stock incentive plans (in shares)   2,536            
Common stock issued under stock incentive plans 0 $ 25 (25)          
Common stock issued under ESPP plan (in shares)   88            
Common stock issued under ESPP plan 1,729 $ 1 1,728          
Stock compensation expense 18,796   18,796          
Net cash received on option exercises 11,072   11,072          
Treasury stock purchases (in shares)           (2,643)    
Treasury stock purchases (67,305)         $ (67,305)    
Balance (in shares) at Feb. 01, 2020   140,723       (3,425)    
Balance at Feb. 01, 2020 (54,344) $ 1,407 773,618 (716,369) (26,586) $ (86,414)    
Net income 421,030     421,030 0      
Postretirement medical plan adjustment, net of tax (33)       (33)      
Unrealized gain (loss) on cash flow hedge, net of tax 10       10      
Amounts reclassified from other comprehensive income, net of tax 6,081       6,081      
Dividends paid (25)   (25)          
Common stock issued under stock incentive plans (in shares)   2,598            
Common stock issued under stock incentive plans 0 $ 26 (26)          
Common stock issued under ESPP plan (in shares)   107            
Common stock issued under ESPP plan 2,676 $ 1 2,675          
Stock compensation expense 32,150   32,150          
Net cash received on option exercises 17,985   17,985          
Treasury stock purchases (in shares)           (2,811)    
Treasury stock purchases (106,203)         $ (106,203)    
Balance (in shares) at Jan. 30, 2021   143,428       (6,236)    
Balance at Jan. 30, 2021 319,327 $ 1,434 826,377 (295,339) (20,528) $ (192,617)    
Net income 426,652     426,652 0      
Postretirement medical plan adjustment, net of tax (110)       (110)      
Unrealized gain (loss) on cash flow hedge, net of tax 12,417       12,417      
Amounts reclassified from other comprehensive income, net of tax 9,526       9,526      
Dividends paid (25)   (25)          
Common stock issued under stock incentive plans (in shares)   1,915            
Common stock issued under stock incentive plans 0 $ 19 (19)          
Common stock issued under ESPP plan (in shares)   108            
Common stock issued under ESPP plan 3,822 $ 1 3,821          
Stock compensation expense 53,837   53,837          
Net cash received on option exercises 18,713   18,713          
Treasury stock purchases (in shares)           (3,709)    
Treasury stock purchases (196,051)         $ (196,051)    
Balance (in shares) at Jan. 29, 2022   145,451       (9,945)    
Balance at Jan. 29, 2022 $ 648,108 $ 1,454 $ 902,704 $ 131,313 $ 1,305 $ (388,668)    
v3.22.0.1
Consolidated Statements of Cash Flows - USD ($)
$ in Thousands
12 Months Ended
Jan. 29, 2022
Jan. 30, 2021
Feb. 01, 2020
CASH FLOWS FROM OPERATING ACTIVITIES      
Net income $ 426,652 $ 421,030 $ 187,176
Adjustments to reconcile net income to net cash provided by operating activities:      
Depreciation and amortization 180,548 167,454 157,000
Amortization of debt issuance costs and accretion of original issues discount 3,387 4,362 5,172
Debt extinguishment and refinancing charges 657 4,077 2,167
Impairment charges 0 0 13,306
Stock-based compensation expense 53,837 32,150 18,796
Deferred income tax provision (benefit) (507) (9,197) 10,246
Changes in operating leases and other non-cash items 9,226 9,389 2,028
Increase (decrease) in cash due to changes in:      
Accounts receivable (1,232) 33,634 (12,053)
Merchandise inventories (37,240) (124,193) (29,196)
Prepaid expenses and other current assets (9,953) (3,496) 22,169
Other assets (4,301) (1,682) 1,710
Accounts payable 124,709 201,663 (30,468)
Accrued expenses 81,419 97,690 15,640
Other non-current liabilities 4,453 35,665 (8,550)
Net cash provided by operating activities 831,655 868,546 355,143
CASH FLOWS FROM INVESTING ACTIVITIES      
Additions to property and equipment, net of disposals (323,591) (218,333) (196,901)
Proceeds from sale leaseback transactions 19,080 25,893 21,606
Net cash used in investing activities (304,511) (192,440) (175,295)
CASH FLOWS FROM FINANCING ACTIVITIES      
Payments on long term debt 0 (3,297) (14,829)
Paydown of the First Lien Term Loan and extinguishment of Second Lien Term Loan (100,000) (510,000) (200,000)
Proceeds from ABL facility 0 996,000 1,390,000
Payments on ABL facility (260,000) (1,064,000) (1,301,000)
Debt issuance costs paid 0 0 (21)
Dividends paid (25) (25) (25)
Financing obligations payments (1,112) (984) (612)
Net cash received from stock option exercises 18,713 17,985 11,072
Net cash received from Employee Stock Purchase Program (ESPP) 3,822 2,676 1,728
Acquisition of treasury stock (194,316) (106,203) (67,305)
Proceeds from financing obligations 7,692 5,056 4,202
Net cash used in financing activities (525,226) (662,792) (176,790)
Net increase in cash and cash equivalents 1,918 13,314 3,058
Cash and cash equivalents, beginning of period 43,518 30,204 27,146
Cash and cash equivalents, end of period 45,436 43,518 30,204
Supplemental cash flow information:      
Interest paid 45,148 65,274 96,861
Income taxes paid 117,567 154,668 40,351
Non-cash financing and investing activities:      
Lease liabilities arising from obtaining right-of-use assets 261,228 154,714 166,602
Property additions included in accrued expenses $ 29,640 $ 13,131 $ 11,247
v3.22.0.1
Description of Business
12 Months Ended
Jan. 29, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Description of Business Description of Business
BJ’s Wholesale Club Holdings, Inc. and its wholly-owned subsidiaries (the "Company" or "BJ’s") is a leading warehouse club operator concentrated primarily on the east coast of the United States of America. As of January 29, 2022, BJ’s operated 226 warehouse clubs in 17 states.
BJ’s business is moderately seasonal in nature. Historically, the Company has realized a slightly higher portion of net sales, operating income and cash flows from operations in the second and fourth fiscal quarters, attributable primarily to the impact of the summer and year-end holiday season, respectively. The quarterly results have been, and will continue to be, affected by the timing of new club openings and their associated pre-opening expenses. As a result of these factors, the financial results for any single quarter or for periods of less than a year are not necessarily indicative of the results that may be achieved for a full fiscal year.
The novel coronavirus ("COVID-19") pandemic has severely impacted the economies of the U.S. and other countries around the world. In the preparation of these financial statements and related disclosures we have assessed the impact that COVID-19 has had on our estimates, assumptions and accounting policies and made additional disclosures, as necessary.
On January 25, 2022, the Company entered into an agreement to acquire the assets and operations of four distribution centers and the related private transportation fleet from Burris Logistics. The transaction is expected to close in the second quarter of fiscal year 2022 and the Company expects to finance the purchase price with a combination of available cash and borrowings under the Company’s revolving credit facility.
v3.22.0.1
Summary of Significant Accounting Policies
12 Months Ended
Jan. 29, 2022
Accounting Policies [Abstract]  
Summary of Significant Accounting Policies Summary of Significant Accounting Policies
Basis of Presentation
The consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America ("GAAP"). The consolidated financial statements include the Company and its subsidiaries. All intercompany balances and transactions have been eliminated in consolidation.
The Company’s fiscal year ends on the Saturday closest to January 31. Fiscal year 2021 ("2021") consists of the 52 weeks ended January 29, 2022, fiscal year 2020 ("2020") consists of the 52 weeks ended January 30, 2021 and fiscal year 2019 ("2019") consists of the 52 weeks ended February 1, 2020.
Secondary Offerings
On March 11, 2019, certain selling shareholders completed a registered sale (the "March 2019 Secondary Offering") of 19,550,000 shares of the Company’s common stock at a public offering price of $25.08 per share. Of the 19,550,000 shares sold, 2,550,000 shares represented the underwriters’ exercise of their overallotment option. The Company did not receive any proceeds from the March 2019 Secondary Offering or incur underwriters’ discounts or commissions on the sale. The Company incurred transaction costs of $1.2 million primarily for legal, accounting and printer services related to the March 2019 Secondary Offering.
On June 6, 2019, certain selling shareholders completed a registered sale (the "June 2019 Secondary Offering") of 17,500,000 shares of the Company’s common stock at a public offering price of $24.65 per share. The Company did not receive any proceeds from the June 2019 Secondary Offering or incur underwriters’ discounts or commissions on the sale. The Company incurred immaterial transaction costs related to the June 2019 Secondary Offering.
On June 27, 2019, the Company completed a registered sale of 9,977,024 shares of the Company’s common stock at a price of $25.41 per share. In connection with this offering, the Company repurchased 2,500,000 shares at $25.41 per share. The Company did not receive any proceeds from this offering or incur underwriters’ discounts or commissions on the sale. The Company incurred immaterial transaction costs related to the June 27, 2019 offering.
Estimates Included in Financial Statements
The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and shareholders’ equity, and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the
reporting period. The significant estimates relied upon in preparing these consolidated financial statements are estimating workers’ compensation and general liability self-insurance reserves. The inherent uncertainty of future loss projections could cause actual claims to differ from our estimates.
Segment Reporting
The Company’s retail operations, which include retail club and other sales procured from our clubs and DC’s, represent substantially all of the consolidated total revenues, and are the only reportable segment. All of the Company’s identifiable assets are located in the United States. The Company does not have significant sales outside the United States, nor does any customer represent more than 10% of total revenues for any period presented.
The following table summarizes the percentage of net sales by category:
Fiscal Year
202120202019
Grocery71 %77 %72 %
General merchandise and services14 %14 %15 %
Gasoline and other15 %%13 %
Concentration Risk
An adverse change in the Company’s relationships with its key suppliers could have a material effect on the business and results of operations of the Company. Currently, one distributor, Burris Logistics, consolidates a substantial majority of perishables for shipment to the clubs. The Company has entered into an agreement to acquire four distribution centers and related private transportation fleet from Burris Logistics, which is expected to bring end-to-end perishable supply chain in-house. However, disruption in logistics processes could materially impact sales and profitability for the near term while the Company is integrating the assets into its operations.
The warehouse clubs are primarily located in the eastern United States. Sales from the New York metropolitan area made up approximately 23% of net sales in fiscal year 2021 and approximately 25% in fiscal years 2020 and 2019.
Financial instruments that potentially subject the Company to concentrations of credit risk principally consist of cash held in financial institutions. The Company considers the credit risk associated with these financial instruments to be minimal. Cash is held by financial institutions with high credit ratings and the Company has not historically sustained any credit losses associated with its cash balances.
Cash and Cash Equivalents
Highly liquid investments with a maturity of three months or less at the time of purchase are considered to be cash equivalents. Book overdrafts not subject to offset with other accounts with the same financial institution are classified as accounts payable.
Accounts Receivable
Accounts receivable consists primarily of credit card receivables and receivables from vendors related to rebates and coupons and is stated net of allowances for credit losses of $4.9 million and $3.1 million at January 29, 2022 and January 30, 2021, respectively. The determination of the allowance for credit losses is based on BJ’s historical experience applied to an aging of accounts and a review of individual accounts with a known potential for write-off.
Merchandise Inventories
Inventories are stated at the lower of cost and determined under the average cost method, or net realizable value. The Company recognizes the write-down of slow-moving or obsolete inventory in cost of sales when such write-downs are probable and estimable. The Company writes down inventory for estimated shrinkage for the period between physical inventories based on historical results of previous physical inventories, shrinkage trends or other judgments management believes to be reasonable under the circumstances.
Property and Equipment
Property and equipment are recorded at cost and depreciated over their estimated useful lives using the straight-line method. Property and equipment which is not ready for its intended use is recorded as construction in progress. Buildings and
improvements are depreciated over estimated useful lives of 33 years. Interest related to the development of buildings is capitalized during the construction period. Leasehold costs and improvements are amortized over the remaining lease term (which includes renewal periods that are reasonably assured) or the asset’s estimated useful life, whichever is shorter. Furniture, fixtures and equipment are depreciated over estimated useful lives, ranging from three to ten years. Depreciation expense was $170.1 million in fiscal year 2021, $155.6 million in fiscal year 2020 and $143.5 million in fiscal year 2019.
Certain costs incurred in connection with developing or obtaining computer software for internal use are capitalized. Capitalized software costs are included in furniture, fixtures, and equipment and are amortized on a straight-line basis over the estimated useful life of the software, which is three years. Software costs not meeting the criteria for capitalization are expensed as incurred.
Expenditures for betterments and major improvements that significantly enhance the value and increase the estimated useful life of the assets are capitalized and depreciated over the new estimated useful life. Repairs and maintenance costs on all assets are expensed as incurred.
Deferred Issuance Costs
The Company defers costs directly associated with acquiring third-party financing. Debt issuance costs related to the term loans are recorded as a direct deduction from the carrying amount of the debt. Debt issuance costs associated with the ABL Facility (as defined in Note 5) are recorded within other assets. Debt issuance costs are amortized over the term of the related financing arrangements on a straight-line basis, which is materially consistent with the effective interest method. Amortization of deferred debt issuance costs is recorded in interest expense and was $2.2 million in fiscal year 2021, $2.5 million in fiscal year 2020 and $2.7 million in fiscal year 2019.
Goodwill and Indefinite-Lived Intangible Assets
Goodwill and indefinite-lived trade name intangible assets are not subject to amortization. The Company assesses the recoverability of its goodwill and trade name annually in the fourth quarter or whenever events or changes in circumstances indicate it may be impaired. The Company has determined it has one reporting unit for goodwill impairment testing purposes.
The Company may assess its goodwill for impairment initially using a qualitative approach ("step zero") to determine whether conditions exist to indicate that it is more likely than not that the fair value of a reporting unit is less than its carrying value. If management concludes, based on its assessment of relevant events, facts and circumstances that it is more likely than not that a reporting unit’s carrying value is greater than its fair value, then a quantitative analysis will be performed to determine if there is any impairment. The Company may also elect to initially perform a quantitative analysis instead of starting with step zero. The quantitative assessment for goodwill requires comparing the carrying value of a reporting unit, including goodwill, to its fair value. If the fair value of the reporting unit exceeds its carrying amount, goodwill is not considered to be impaired and no further testing is required. If the carrying amount of the reporting unit exceeds its fair value, an impairment charge is recorded to write down goodwill to its implied fair value and is recorded as a component of selling, general and administrative expenses ("SG&A"). The Company assessed the recoverability of goodwill in fiscal years 2021, 2020 and 2019 and determined that there was no impairment.
The Company assesses the recoverability of its trade name whenever there are indicators of impairment, or at least annually in the fourth quarter. If the recorded carrying value of the trade name exceeds its estimated fair value, the Company records a charge to write the intangible asset down to its estimated fair value as a component of SG&A. The Company assessed the recoverability of the BJ’s trade name and determined that its estimated fair value exceeded its carrying value and that no impairment was necessary in fiscal years 2021, 2020 or 2019.
Test for Recoverability of Long-Lived Assets
The Company reviews the realizability of long-lived assets periodically and whenever a triggering event occurs that indicates an impairment loss may have been incurred using fair value measurements with unobservable inputs (Level 3). Current and expected operating results and cash flows and other factors are considered in connection with management’s reviews. For purposes of evaluating the recoverability of long-lived assets, the recoverability test is performed using undiscounted net cash flows of individual clubs and consolidated net cash flows for long-lived assets not identifiable to individual clubs. Impairment losses are measured as the difference between the carrying amount and the estimated fair value of the assets being evaluated. In fiscal years 2021 and 2020, the Company recorded no impairment charges.  In fiscal year 2019, the Company recorded $13.3 million of impairment charges to lower the carrying value of the assets to their estimated fair value. The total impairment charges consisted of $1.7 million related to IT assets, $2.0 million related to fixed assets and $9.6 million related to operating lease right of use ("ROU") assets. The fixed asset impairment charges and operating lease
ROU asset impairment charges related to four club locations. The combined fixed assets and ROU asset carrying value of these four locations after the impairment charge was $10.5 million.
Asset Retirement Obligations
An asset retirement obligation represents a legal obligation associated with the retirement of a tangible long-lived asset that is incurred upon the acquisition, construction, development or normal operation of that long-lived asset. The Company recognizes asset retirement obligations in the period in which they are placed in service, if a reasonable estimate of fair value can be made. The asset retirement obligation is subsequently adjusted for changes in fair value. The associated estimated asset retirement costs are capitalized in leasehold improvements and depreciated over their useful life. The Company’s asset retirement obligations relate to the future removal of gasoline tanks and solar panels installed at leased clubs and the related assets associated with the gas stations and solar panel locations. See Note 13 for further information on the amounts accrued.
Workers’ Compensation and General Liability Self-insurance Reserves
We are primarily self-insured for workers’ compensation and general liability claims. Amounts in excess of certain levels, which range from $0.3 million to $1.0 million per occurrence, are insured as a risk reduction strategy to mitigate the impact of catastrophic losses on net income. Reported reserves for claims are derived from estimated ultimate costs based upon individual claim file reserves and estimates for incurred but not reported claims. The estimates are developed utilizing actuarial methods and are based on historical claims experience and other actuarial assumptions related to loss development factors. The inherent uncertainty of future loss projections could cause actual claims to differ from our estimates. When historical losses are not a good measure of future liability, such as in the event of COVID-19, we base our estimates of ultimate liability on our interpretation of current law, claims filed to date and other relevant factors which are subject to change. These accruals, if any, are included in accrued expenses and other current liabilities and other non-current liabilities in the Company’s Consolidated Balance Sheets.
Revenue Recognition - Performance Obligations
The Company identifies each distinct performance obligation to transfer goods (or bundle of goods) or services. The Company recognizes revenue as it satisfies a performance obligation by transferring control of the goods or services to the customer.
Net sales—The Company recognizes net sales at clubs and gas stations when the customer takes possession of the goods and tenders payment. Sales tax is recorded as a liability at the point of sale. Revenue is recorded at the point of sale based on the transaction price on the shelf sign, net of any applicable discounts, sales tax and expected refunds. For e-commerce sales, the Company recognizes sales when control of the merchandise is transferred to the customer, which is typically at the shipping point. The following table summarizes the Company’s point of sale transactions at clubs and gas stations, excluding sales tax, as a percentage of both net sales and total revenues.
Fiscal Year Ended
January 29, 2022January 30, 2021February 1, 2020
Point of sale transactions, excluding sales tax, as a percent of net sales93 %95 %96 %
Point of sale transactions, excluding sales tax, as a percent of total revenues91 %93 %93 %
BJ’s Perks Rewards and My BJ’s Perks programs— The Company’s BJ’s Perks Rewards® membership program allows participating members to earn 2% cash back, up to a maximum of $500 per year, on qualified purchases made at BJ’s. The Company also offers a co-branded credit card program, the My BJ’s Perks® program, which allows My BJ’s Perks® Mastercard credit card holders to earn up to 5% cash back on eligible purchases made at BJ’s and up to 2% cash back on purchases made with the card outside of BJ’s. Cash back is in the form of electronic awards issued in $10 increments that may be used online or in-club at the register and expire six months from the date issued.
Earned awards may be redeemed on future purchases made at the Company. The Company recognizes revenue for earned awards when customers redeem such awards as part of a purchase at one of the Company’s clubs or the Company’s website. The Company accounts for these transactions as multiple element arrangements and allocates the transaction price to separate performance obligations using their relative fair values. The Company includes the fair value of award dollars earned in deferred revenue at the time the award dollars are earned. This liability was $30.3 million at January 29, 2022 and $25.5 million at January 30, 2021.
Royalty revenue received in connection with the My BJ’s Perks co-brand credit card program is variable consideration and is considered deferred until the card holder makes a purchase. The Company’s total deferred royalty revenue related to the outstanding My BJ’s Perks credit card program was $17.8 million and $13.5 million at January 29, 2022 and January 30, 2021, respectively. The timing of revenue recognition of these awards is driven by actual customer activities, such as redemptions and expirations. At January 29, 2022, the Company expects to recognize $17.3 million of the deferred revenue in fiscal year 2022, and expects the remainder will be recognized in the years thereafter.
Membership—The Company charges a membership fee to its customers. That fee allows customers to shop in the Company’s clubs, shop on the Company’s website and purchase gasoline at the Company’s gas stations for the duration of the membership, which is generally 12 months. Because the Company has the obligation to provide access to its clubs, website and gas stations for the duration of the membership term, the Company recognizes membership fees on a straight-line basis over the life of the membership. The Company’s deferred revenue related to membership fees was $174.9 million and $155.6 million at January 29, 2022 and January 30, 2021, respectively.
Gift Card Programs—The Company sells BJ’s gift cards that allow customers to redeem the card for future purchases equal to the amount of the original purchase price of the gift card. Revenue from gift card sales is recognized upon redemption of the gift card because the Company’s performance obligation to redeem the gift card for merchandise is satisfied when the gift card is redeemed. Deferred revenue related to gift cards was $11.8 million and $10.3 million at January 29, 2022 and January 30, 2021, respectively. The Company recognized revenue from gift card redemptions of approximately $39.7 million in fiscal year 2021, $39.7 million in fiscal year 2020 and $49.1 million in fiscal year 2019.
Warranty Programs
The Company passes on any manufacturers’ warranties to members. In addition, BJ’s includes an extended warranty on tires sold at the clubs, under which BJ’s customers receive tire repair services or tire replacement in certain circumstances. This warranty is included in the sale price of the tire and it cannot be declined by the customers. The Company is fully liable for claims under the tire warranty program. As the primary obligor in these arrangements, associated revenue is recognized on the date of sale and an estimated warranty obligation is accrued based on claims experience. The liability for future claims under this program is not material to the financial statements.
Extended warranties are also offered on certain types of products such as appliances, electronics and jewelry. These warranties are provided by a third party at fixed prices to BJ’s. No liability is retained to satisfy warranty claims under these arrangements. The Company is not the primary obligor under these warranties, and as such net revenue is recorded on these arrangements at the time of sale. Revenue from warranty sales is included in net sales on the income statement.
Determine the Transaction Price
The transaction price is the amount of consideration the Company expects to receive under the arrangement. The Company is required to estimate variable consideration (if any) and to factor that estimate into the determination of the transaction price. The Company may offer sales incentives to customers, including discounts. The Company has significant experience with return patterns and relies on this experience to estimate expected returns when determining the transaction price.
Returns and Refunds—The Company’s products are generally sold with a right of return and may provide other credits or incentives, which are accounted for as variable consideration when estimating the amount of revenue to recognize. The Company records an allowance for returns based on current period revenues and historical returns experience. The Company analyzes actual historical returns, current economic trends, changes in sales volume and acceptance of the Company’s products when evaluating the adequacy of the sales returns allowance in any accounting period.
The sales returns reserve, which reduces sales and cost of sales for the estimated impact of returns, was $6.7 million in fiscal year 2021, $7.2 million in fiscal year 2020 and $6.5 million in fiscal year 2019.
Customer Discounts—Discounts given to customers are usually in the form of coupons and instant markdowns and are recognized as redeemed and recorded in contra-revenue accounts, as they are part of the transaction price of the merchandise sale. Manufacturer coupons that are available for redemption at all retailers are not reduced from the sale price of merchandise.
Agent Relationships
The Company enters into certain agreements with service providers that offer goods and services to the Company’s members. These service providers sell goods and services including home improvement services and cell phones to the Company’s customers. In exchange, the Company receives payments in the form of commissions and other fees. The Company
evaluates the relevant criteria to determine whether they serve as the principal or agent in these contracts with customers, in determining whether it is appropriate in these arrangements to record the gross amount of merchandise sales and related costs, or the net amount earned as commissions. When the Company is considered the principal in a transaction, revenue is recorded gross; otherwise, revenue is recorded on a net basis. Commissions received from these service providers are considered variable consideration and are constrained until the third-party customer makes a purchase from one of the service providers.
Significant Judgments
Standalone Selling Prices—For arrangements that contain multiple performance obligations, the Company allocates the transaction price to each performance obligation on a relative standalone selling price basis.
Policy Elections
In addition to those previously disclosed, the Company made the following accounting policy elections and practical expedients:
Portfolio Approach—The Company uses the portfolio approach when multiple contracts or performance obligations are involved in the determination of revenue recognition.
Taxes—The Company excludes from the transaction price any taxes collected from customers that are remitted to taxing authorities.
Shipping and Handling Charges—Charges that are incurred before and after the customer obtains control of goods are deemed to be fulfillment costs.
Time Value of Money—The Company’s payment terms are less than one year from the transfer of goods. Therefore, the Company does not adjust promised amounts of consideration for the effects of the time value of money.
Disclosure of Remaining Performance Obligations—The Company does not disclose the aggregate amount of the transaction price allocated to remaining performance obligations for contracts that are one year or less in term. Additionally, the Company does not disclose the aggregate amount of the transaction price allocated to remaining performance obligations when the transaction price is allocated entirely to a wholly unsatisfied performance obligation or to a wholly unsatisfied promise to transfer a good or service that forms part of a series of distinct goods or services.
Cost of Sales
The Company’s cost of sales includes the direct costs of sold merchandise, which includes customs, taxes, duties and inbound shipping costs, inventory shrinkage and adjustments and reserves for excess, aged and obsolete inventory. Cost of goods sold also includes certain distribution center costs and allocations of certain indirect costs, such as occupancy, depreciation, amortization, labor and benefits.
Presentation of Sales Tax Collected from Customers and Remitted to Governmental Authorities
In the ordinary course of business, sales tax is collected on items purchased by the members that are taxable in the jurisdictions when the purchases take place. These taxes are then remitted to the appropriate taxing authority. These taxes collected are excluded from revenues in the financial statements.
Vendor Rebates and Allowances
The Company receives various types of cash consideration from vendors, principally in the form of rebates, based on purchasing or selling certain volumes of product, time-based rebates or allowances, which may include product placement allowances or exclusivity arrangements covering a predetermined period of time, price protection rebates and allowances for retail price reductions on certain merchandise and salvage allowances for product that is damaged, defective or becomes out-of-date.
Such vendor rebates and allowances are recognized based on a systematic and rational allocation of the cash consideration offered to the underlying transaction that results in progress by BJ’s toward earning the rebates and allowances, provided the amounts to be earned are probable and reasonably estimable. Otherwise, rebates and allowances are recognized only when predetermined milestones are met. The Company recognizes product placement allowances as a reduction of cost of sales in the period in which the product placement is completed. Time-based rebates or allowances are recognized as a reduction of cost of
sales over the performance period on a straight-line basis. All other vendor rebates and allowances are recognized as a reduction of cost of sales when the merchandise is sold or otherwise disposed.
Cash consideration is also received for advertising products in publications sent to BJ’s members. Such cash consideration is recognized as a reduction of SG&A to the extent it represents a reimbursement of specific, incremental and identifiable SG&A costs incurred by BJ’s to sell the vendors’ products. If the cash consideration exceeds the costs being reimbursed, the excess is characterized as a reduction of cost of sales. Cash consideration for advertising vendors’ products is recognized in the period in which the advertising takes place.
Manufacturers’ Incentives Tendered by Consumers
Consideration from manufacturers’ incentives (such as rebates or coupons) is recorded gross in net sales when the incentive is generic and can be tendered by a consumer at any reseller and the Company receives direct reimbursement from the manufacturer, or clearinghouse authorized by the manufacturer, based on the face value of the incentive. If these conditions are not met, such consideration is recorded as a decrease in cost of sales.
Leases
The Company adopted Accounting Standards Codification ("ASC") Topic 842, Leases ("ASC 842") using the modified retrospective method at the beginning of fiscal year 2019. The adoption of this standard had a $11.6 million impact on beginning retained earnings in fiscal year 2019 primarily associated with the impact of the Company’s deferred gain on prior years’ sale leaseback transactions, net of tax.
In accordance with ASC 842, the Company determines if an arrangement is a lease at inception or modification of a contract and classifies each lease as either an operating or finance lease at commencement. The Company only reassesses lease classification subsequent to commencement upon a change to the expected lease term or the contract being modified. The Company has operating and finance leases for the Company’s clubs, and operating leases for the Company’s distribution centers, home office, and stand-alone gas stations.
Operating leases, net of accumulated amortization, are included in operating lease ROU assets, and current and non-current operating lease liabilities, on the Consolidated Balance Sheets. Finance leases are included in property and equipment, accrued expenses and other current liabilities, and other non-current liabilities on the Consolidated Balance Sheets. Lease liabilities are calculated using the effective interest method, regardless of classification, while the amortization of the ROU assets varies depending upon classification. Finance lease classification results in a front-loaded expense recognition pattern over the lease term, which amortizes the ROU assets by recognizing interest expense and amortization expense as separate components of lease expense and calculates the amortization expense component on a straight-line basis. Conversely, operating lease classification results in a straight-line expense recognition pattern over the lease term and recognizes lease expense as a single expense component, which results in amortization of the ROU assets that equals the difference between lease expense and interest expense.
Lease expense for finance and operating leases are included in SG&A on the Consolidated Statement of Operations and Comprehensive Income. Leases with an initial term of twelve months or less are not recorded on the Consolidated Balance Sheets. Please refer to Note 4 for additional information.
Pre-opening Expenses
Pre-opening expenses consist of direct incremental costs of opening or relocating a facility and are expensed as incurred.
Advertising Costs
Advertising costs generally consist of efforts to acquire new members and typically include media advertising (some of which is vendor-funded). BJ’s expenses advertising as incurred as a component of SG&A. Advertising expenses were approximately 0.5%, 0.6% and 0.6% of net sales in fiscal years 2021, 2020 and 2019, respectively.
Stock-based Compensation
The fair value of service-based employee awards is recognized as compensation expense on a straight-line basis over the requisite service period of the award. The fair value of the performance-based awards is recognized as compensation expense ratably over the service period of each performance tranche. The fair value of the stock-based awards is determined using the Black-Scholes option pricing model. Determining the fair value of options at the grant date requires judgment, including estimating the expected term that stock options will be outstanding prior to exercise and the associated volatility.
The Company’s common stock is listed on the NYSE and its value is determined by the market price on the NYSE. See Note 9 for additional description of the accounting for stock-based awards.
Earnings Per Share
Basic income per share is calculated by dividing net income available to common shareholders by the weighted-average number of common shares outstanding for the period. Basic income from continuing operations per share is calculated by dividing income from continuing operations by the weighted-average number of common shares outstanding for the period. Basic loss from discontinuing operations per share is calculated by dividing loss from discontinuing operations by the weighted-average number of common shares outstanding for the period.
Diluted income per share is calculated by dividing net income available to common shareholders by the diluted weighted-average number of common shares outstanding for the period. Diluted income from continuing operations per share is calculated by dividing income from continuing operations by the diluted weighted-average number of common shares outstanding for the period. Diluted loss from discontinuing operations per share is calculated by dividing loss from discontinuing operations by the diluted weighted-average number of common shares outstanding for the period.
Income Taxes
The Company accounts for income taxes using the asset and liability method. Under this method, deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial statement carrying values and their respective tax bases, using enacted tax rates expected to be applicable in the years in which the temporary differences are expected to reverse. Changes in deferred tax assets and liabilities are recorded in the provision for income taxes. The Company evaluates the realizability of its deferred tax assets and establishes a valuation allowance when it is more likely than not that all or a portion of the deferred tax assets will not be realized. Potential for recovery of deferred tax assets is evaluated by estimating the future taxable profits expected, scheduling of anticipated reversals of taxable temporary differences, and considering prudent and feasible tax planning strategies.
The Company records liabilities for uncertain income tax positions based on a two-step process. The first step is recognition, where an individual tax position is evaluated as to whether it has a likelihood of greater than 50% of being sustained upon examination based on the technical merits of the position, including resolution of any related appeals or litigation processes. For tax positions that are currently estimated to have less than a 50% likelihood of being sustained, no tax benefit is recorded. For tax positions that have met the recognition threshold in the first step, the Company performs the second step of measuring the benefit to be recorded. The amount of the benefit that may be recognized is the largest amount that has a greater than 50% likelihood of being realized on ultimate settlement. The actual benefits ultimately realized may differ from the estimates. In future periods, changes in facts, circumstances and new information may require the Company to change the recognition and measurement estimates regarding individual tax positions. Changes in recognition and measurement estimates are recorded in income tax expense and liability in the period in which such changes occur.
Any interest or penalties incurred related to unrecognized tax benefits are recorded as a component of the provision for income tax expense.
Derivative Financial Instruments
All derivatives are recognized as either assets or liabilities on the Consolidated Balance Sheets and measurement of these instruments is at fair value. If the derivative is designated as a cash flow hedge, the effective portions of changes in the fair value of the derivative are recorded as a component of accumulated other comprehensive income and are recognized in the consolidated statement of operations when the hedged item affects earnings. Any portion of the change in fair value that is determined to be ineffective is immediately recognized in earnings as SG&A. Derivative gains or losses included in accumulated other comprehensive income are reclassified into earnings at the time the hedged transaction occurs as a component of SG&A.
Fair Value of Financial Instruments
Certain assets and liabilities are carried at fair value in accordance with GAAP. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date.
The Company uses a three-level hierarchy that prioritizes the inputs used to measure fair value. This hierarchy requires entities to maximize the use of observable inputs and minimize the use of unobservable inputs. Financial assets and liabilities
carried at fair value are to be classified and disclosed in one of the following three levels of the fair value hierarchy, of which the first two are considered observable and the last is considered unobservable:
Level 1 - Quoted market prices in active markets for identical assets or liabilities.
Level 2 - Observable inputs other than quoted market prices included in Level 1 such as quoted market prices for markets that are not active or other inputs that are observable or can be corroborated by observable market data.
Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities, including certain pricing models, discounted cash flow methodologies and similar techniques that use significant unobservable inputs.
Comprehensive Income
Comprehensive income is a measure of net income and all other changes in equity that result from transactions other than with equity holders, and would normally be recorded in the consolidated statements of shareholders’ equity and the consolidated statements of comprehensive income. Other comprehensive income consists of unrealized gains and losses from derivative instruments designated as cash flow hedges and postretirement medical plan adjustments.
Treasury Stock
The Company records the repurchase of shares of common stock at cost based on the settlement date of the transaction. These shares are classified as treasury stock, which is a reduction to shareholders’ equity. Treasury stock is included in authorized and issued shares but excluded from outstanding shares.
Recently Issued Accounting Pronouncements
Business Combinations (ASU 2021-08)
In October 2021, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2021-08, "Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers". ASU 2021-08 improves the accounting for acquired revenue contracts with customers in a business combination by addressing the diversity in practice and inconsistency related to the recognition of an acquired contract liability and payment terms and their effect on subsequent revenue recognized by the acquirer. The amendments in this ASU require acquirers to recognize and measure contract assets and contract liabilities acquired in the business combination in accordance with Topic 606 as if it had originated the contracts. The standard is effective for public companies for fiscal years, and interim periods within those fiscal years, beginning after December 25, 2023, with early adoption permitted. The Company does not expect adoption of this standard to have a significant impact on the consolidated financial statements.
Recently Adopted Accounting Pronouncements
Income Taxes (ASU 2019-12)
In December 2019, the FASB issued ASU 2019-12, Simplifying the Accounting for Income Taxes (Topic 740). This standard simplifies the accounting for income taxes by eliminating certain exceptions to the guidance in ASC 740 related to the approach for intraperiod tax allocation, the methodology for calculating income taxes in an interim period and the recognition of deferred tax liabilities for outside basis differences. The standard also simplifies aspects of the accounting for franchise taxes and enacted changes in tax laws or rates and clarifies the accounting for transactions that result in a step-up in the tax basis of goodwill. The standard is effective for public companies for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020. The Company adopted this standard prospectively as of January 31, 2021. The adoption of this standard did not have a material impact on the Companys consolidated financial statements.
v3.22.0.1
Related Party Transactions
12 Months Ended
Jan. 29, 2022
Related Party Transactions [Abstract]  
Related Party Transactions Related Party TransactionsOne of the Company’s suppliers, Advantage Solutions Inc., was determined to be a related party of the Company. Advantage Solutions Inc. is a provider of in-club product demonstration and sampling services. Currently, the Company engages them from time to time to provide ancillary support services, including temporary club labor as needed. The Company incurred approximately $2.9 million, $13.5 million and $42.6 million of costs payable to Advantage Solutions for services rendered during fiscal years 2021, 2020 and 2019, respectively. The demonstration and sampling service fees are fully funded by merchandise vendors who participate in the program.
v3.22.0.1
Leases
12 Months Ended
Jan. 29, 2022
Leases [Abstract]  
Leases Leases
The Company adopted ASC 842 as of February 3, 2019, using the modified retrospective method and applying transitional relief allowing entities to initially apply the requirements at the adoption date by recognizing a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption.
In accordance with ASC 842, the Company determines if an arrangement is a lease at inception or modification of a contract and classifies each lease as either an operating or finance lease at commencement. The Company only reassesses lease classification subsequent to commencement upon a change to the expected lease term or the contract being modified. The Company has operating and finance leases for the Company’s clubs, and operating leases for the Company’s distribution centers, home office, and stand-alone gas stations. Operating leases, net of accumulated amortization, are included in operating lease ROU assets, and current and non-current operating lease liabilities, on the Consolidated Balance Sheets. Finance leases are included in property and equipment, accrued expenses and other current liabilities, and other non-current liabilities on the Consolidated Balance Sheets. Lease liabilities are calculated using the effective interest method, regardless of classification, while the amortization of the ROU assets varies depending upon classification. Finance lease classification results in a front-loaded expense recognition pattern over the lease term, which amortizes the ROU assets by recognizing interest expense and amortization expense as separate components of lease expense and calculates the amortization expense component on a straight-line basis. Conversely, operating lease classification results in a straight-line expense recognition pattern over the lease term and recognizes lease expense as a single expense component, which results in amortization of the ROU assets that equals the difference between lease expense and interest expense. Lease expense for finance and operating leases are included in SG&A on the Consolidated Statement of Operations and Comprehensive Income. Leases with an initial term of twelve months or less are not recorded on the Consolidated Balance Sheets.
The Company is generally obligated for the cost of property taxes, insurance, and maintenance relating to its leases, which are often variable lease payments. Such costs are presented as occupancy costs for finance and operating leases included in SG&A on the Consolidated Statement of Operations and Comprehensive Income.
Certain of the Company’s lease agreements provide for lease payments based on future sales volumes at the leased location, or include rental payments adjusted periodically for inflation or based on an index, which are not measurable at the inception of the lease. The Company expenses such variable amounts in the period incurred, which is the period in which it becomes probable that the specified target that triggers the variable lease payments will be achieved. The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants.
ROU assets represent the right to use an underlying asset for the lease term, and lease liabilities represent the obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at the commencement date based on the present value of lease payments over the reasonably certain lease term. The operating lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option.
Where the Company’s leases do not provide an implicit rate, the Company uses a collateralized incremental borrowing rate ("IBR") to determine the present value of lease payments. The collateralized IBR is based on a synthetic credit rating that is externally prepared on an annual basis at the measurement date, and that the Company adjusts quarterly with a yield curve that approximates the Company’s market risk profile.
In calculating the present value of the lease payments, the Company has elected to utilize its estimated IBR based on the original lease term and not the remaining lease term. The initial primary term of the Company’s operating leases ranges from 5 to 44 years, with most of these leases having an initial term of 20 years. The initial primary term of the Company’s three finance leases are 20 years.
The following table summarizes the Company’s finance and operating lease liabilities and ROU assets as of January 29, 2022 and January 30, 2021 (in thousands):
January 29, 2022January 30, 2021
Finance Leases:
ROU assets recorded$19,283 $19,283 
Accumulated amortization11,706 10,578 
Lease liability16,082 15,230 
Operating Leases:
ROU assets recorded2,599,460 2,363,437 
Accumulated amortization467,473 304,674 
There were no impairments of ROU assets in fiscal year 2021 or fiscal year 2020. In fiscal year 2019, the Company recorded an ROU asset impairment charge of $9.6 million.
The following table is a summary of the components of net lease costs for the years ended January 29, 2022, January 30, 2021 and February 1, 2020 (in thousands):
January 29, 2022January 30, 2021February 1, 2020
Operating lease cost$336,094 $327,325 $322,346 
Finance lease cost:
Amortization of right-of-use assets1,128 564 1,128 
Interest on lease liabilities4,022 3,965 2,503 
Total finance lease costs5,150 4,529 3,631 
Sublease income(980)(251)— 
Variable lease costs85 230 98 
Net lease costs$340,349 $331,833 $326,075 
The weighted-average remaining lease term and weighted-average discount rate for operating and finance leases as of January 29, 2022 were as follows:
Operating LeasesFinance Leases
Weighted-average remaining lease term (in years)8.911.2
Weighted-average discount rate7.8 %7.7 %
Cash paid for amounts included in the measurement of lease liabilities were as follows (in thousands):
January 29, 2022January 30, 2021February 1, 2020
Operating cash flows paid for operating leases$325,941 $317,997 $311,971 
Operating cash flows paid for interest portion of finance leases4,022 3,965 2,503 
Financing cash flows paid for principal portion of finance leases1,112 984 612 
Future lease commitments to be paid by the Company as of January 29, 2022 were as follows (in thousands):
Fiscal YearOperating LeasesFinance Leases
2022$337,452 $3,601 
2023335,268 3,601 
2024317,742 3,601 
2025302,356 3,928 
2026287,180 3,970 
Thereafter1,860,343 11,947 
Total future minimum lease payments3,440,341 30,648 
Less: imputed interest(1,239,128)(14,566)
Present value of lease liabilities$2,201,213 $16,082 
As of January 29, 2022, the Company had certain executed real estate and gas station leases that have not yet commenced and therefore are not reflected in the tables above. These leases are expected to commence in fiscal year 2022 with lease terms ranging from 6 years to 20 years.
v3.22.0.1
Debt and Credit Arrangements
12 Months Ended
Jan. 29, 2022
Debt Disclosure [Abstract]  
Debt and Credit Arrangements Debt and Credit Arrangements
Debt consisted of the following at January 29, 2022 and January 30, 2021 (in thousands):
January 29, 2022January 30, 2021
ABL Facility$50,000 $310,000 
First Lien Term Loan701,920 801,920 
Unamortized debt discount and debt issuance costs(3,352)(5,745)
Less: Current portion— (260,000)
Long-term debt$748,568 $846,175 
ABL Facility
The ABL Facility is comprised of a $950.0 million revolving credit facility and a $50.0 million term loan. The ABL Facility is secured on a senior basis by certain "liquid assets" of the Company and secured on a junior basis by certain "fixed assets" of the Company. The $50.0 million term loan payment terms are restricted in that the term loan cannot be repaid unless all loans outstanding under the ABL Facility are repaid, and once repaid, cannot be re-borrowed. The availability under the $950.0 million revolving credit facility is restricted based on eligible monthly merchandise inventories and receivables as defined in the facility agreement. As amended, interest on the revolving credit facility is calculated either at LIBOR plus a range of 125 to 175 basis points or a base rate plus a range of 25 to 75 basis points; and interest on the term loan is calculated at LIBOR plus a range of 200 to 300 basis points or a base rate plus a range of 100 to 150 basis points, in all cases based on excess availability. The applicable spread of LIBOR and base rate loans at all levels of excess availability steps down by 12.5 basis points upon achieving total net leverage of 3.00 to 1.00. The ABL Facility also provides a sub-facility for issuance of letters of credit subject to certain fees defined in the ABL Facility agreement. The ABL Facility is subject to various commitment fees during the term of the facility based on utilization of the revolving credit facility, which is scheduled to mature on August 17, 2023.
At January 29, 2022, there was $50.0 million outstanding in borrowings under the ABL Facility and $12.7 million in outstanding letters of credit. The interest rate on the revolving credit facility was 1.23%, the interest rate of the term loan was 2.10% and unused capacity was $886.9 million.
At  January 30, 2021, there was $310.0 million outstanding in borrowings under the ABL Facility and $15.0 million in outstanding letters of credit. The interest rate on the revolving credit facility was 1.25%, the interest rate on the term loan was 2.14% and unused capacity was $641.1 million.
First Lien Term Loan
The First Lien Term Loan matures on February 3, 2024. Voluntary prepayments are permitted. Principal payments must be made on the First Lien Term Loan pursuant to an annual excess cash flow calculation when the net leverage ratio exceeds 3.50 to 1.00. The First Lien Term Loan is subject to certain affirmative and negative covenants but no financial covenants. It is secured on a senior basis by certain "fixed assets" of the Company and on a junior basis by certain "liquid" assets of the Company.
On November 1, 2019, the Company borrowed $200.0 million from the ABL Facility. The proceeds from the Company’s borrowing were used to pay a portion of the principal amount due on the First Lien Term Loan. In connection with the payment, the Company expensed $2.0 million of previously capitalized deferred debt issuance costs and original issue discount.
On January 29, 2020, the Company amended its First Lien Term Loan to reduce the applicable interest rates. As amended, the First Lien Term Loan has an initial principal amount of $1,315.2 million and interest is calculated either at LIBOR plus 225 basis points basis or a base rate plus 125 basis points and provided for a 25 basis point step down in the interest rate upon the achievement of certain debt ratings upgrades. Total fees associated with the refinancing were approximately $1.7 million. The Company wrote off $0.1 million of previously capitalized debt issuance costs and original issue discount and expensed $1.7 million of new third-party fees.
On July 13, 2020, the Company paid $150.0 million of the principal amount due on the First Lien Term Loan. In connection with the payment, the Company expensed $1.3 million of previously capitalized deferred debt issuance costs and original issue discount. On July 29, 2020, due to upgrades in credit ratings, the base rate was reduced to LIBOR plus 200 basis points.
On October 30, 2020, the Company borrowed $260.0 million from the ABL Facility. The proceeds from the Company’s borrowing, as well as $100.0 million of the Company’s cash and cash equivalents, were used to pay $360.0 million of the principal amount due on the First Lien Term Loan. In connection with the payment, the Company expensed $2.8 million of previously capitalized deferred debt issuance costs and original issue discount.
On April 30, 2021, the Company used $100.0 million of cash and cash equivalents to pay $100.0 million of the principal amount outstanding on the First Lien Term Loan. In connection with the payment, the Company expensed $0.7 million of previously capitalized debt issuance costs and original issue discount.
There were $701.9 million and $801.9 million outstanding on the First Lien Term Loan at January 29, 2022 and January 30, 2021, respectively. Interest rates for the First Lien Term Loan were 2.11% and 2.13% at January 29, 2022 and January 30, 2021, respectively.
Future minimum payments
Scheduled future minimum principal payments on debt as of January 29, 2022 are as follows (in thousands):
Fiscal Year:Principal Payments
2022$— 
2023751,920 
2024— 
2025— 
2026— 
Thereafter— 
Total$751,920 
v3.22.0.1
Interest Expense, Net
12 Months Ended
Jan. 29, 2022
Other Income and Expenses [Abstract]  
Interest Expense, Net Interest Expense, Net
The following details the components of interest expense for the periods presented (in thousands):
Fiscal Year Ended
January 29, 2022
Fiscal Year Ended
January 30, 2021
Fiscal Year Ended
February 1, 2020
Interest on debt$45,124 $65,064 $96,747 
Interest on financing obligations4,022 3,965 2,503 
Debt issuance costs amortization2,193 2,496 2,745 
Original issue discount amortization1,195 1,865 2,427 
Loss on debt extinguishment657 4,077 3,820 
Loss on cash flow hedge6,340 6,927 — 
Capitalized interest(87)(9)(12)
Interest expense, net$59,444 $84,385 $108,230 
v3.22.0.1
Intangible Assets and Liabilities
12 Months Ended
Jan. 29, 2022
Goodwill and Intangible Assets Disclosure [Abstract]  
Intangible Assets and Liabilities Intangible Assets and Liabilities
Intangible assets and liabilities consist of the following (in thousands):
January 29, 2022
Gross Carrying AmountAccumulated AmortizationNet Amount
Goodwill$924,134 $— $924,134 
Intangible Assets Not Subject to Amortization:
BJ’s trade name$90,500 $— $90,500 
Intangible Assets Subject to Amortization:
Member relationships245,000 (212,041)32,959 
Private label brands8,500 (7,319)1,181 
Total intangible assets$344,000 $(219,360)$124,640 
January 30, 2021
Gross Carrying AmountAccumulated AmortizationNet Amount
Goodwill$924,134 $— $924,134 
Intangible Assets Not Subject to Amortization:
BJ’s trade name$90,500 $— $90,500 
Intangible Assets Subject to Amortization:
Member relationships245,000 (202,266)42,734 
Private label brands8,500 (6,611)1,889 
Total intangible assets$344,000 $(208,877)$135,123 
The Company records amortization expenses of intangible assets as a component of SG&A. Member relationships are amortized over 15.3 years and private label brands are amortized over 12 years. Member relationships will be amortized through fiscal year 2026 and private label brands will be amortized through fiscal year 2023.
The Company recorded amortization expenses of $10.5 million, $11.9 million and $13.5 million as a component of SG&A for the fiscal years ended January 29, 2022, January 30, 2021 and February 1, 2020, respectively. The Company estimates that amortization expenses related to intangible assets will be as follows in each of the next five fiscal years (in thousands):
Intangible Assets
2022$9,230 
20237,866 
20246,517 
20255,639 
20264,887 
v3.22.0.1
Commitment and Contingencies
12 Months Ended
Jan. 29, 2022
Commitments and Contingencies Disclosure [Abstract]  
Commitment and Contingencies Commitment and ContingenciesThe Company is involved in various legal proceedings that are typical of a retail business. In accordance with applicable accounting guidance, an accrual will be established for legal proceedings if and when those matters present loss contingencies that are both probable and estimable. The Company does not believe the resolution of any current proceedings will result in a material loss to the consolidated financial statements.
v3.22.0.1
Stock Incentive Plans
12 Months Ended
Jan. 29, 2022
Share-based Payment Arrangement [Abstract]  
Stock Incentive Plans Stock Incentive Plans
On June 13, 2018, the Company’s board of directors adopted, and its shareholders approved, the BJ’s Wholesale Club Holdings, Inc. 2018 Incentive Award Plan (the "2018 Plan"). The 2018 Plan provides for the grant of stock options, restricted stock, dividend equivalents, stock payments, restricted stock units, performance shares, other incentive awards, stock appreciation rights, and cash awards. Prior to the adoption of the 2018 Plan, the Company granted stock-based compensation to employees and non-employee directors, respectively, under the Fourth Amended and Restated 2011 Stock Option Plan of BJ’s Wholesale Club Holdings, Inc. (f/k/a Beacon Holdings, Inc.), as amended (the "2011 Plan"), and the 2012 Director Stock Option Plan of BJ’s Wholesale Club Holdings, Inc. (f/k/a Beacon Holding Inc.), as amended (the "2012 Director Plan"). No further grants will be made under 2011 Plan or the 2012 Director Plan.
The 2018 Plan authorizes the issuance of 13,148,058 shares, including 985,369 shares that were reserved but not issued under the 2011 Plan and the 2012 Director Plan. If an award under the 2018 Plan, 2011 Plan or 2012 Director Plan is forfeited, expires or is settled for cash, any shares subject to such award may, to the extent of such forfeiture, expiration or cash settlement, be used again for new grants under the 2018 Plan. Additionally, shares tendered or withheld to satisfy grant or exercise price, or tax withholding obligations associated with an award under the 2018 Plan, the 2011 Plan or the 2012 Director Plan will be added to the shares authorized for grant under the 2018 Plan. The following shares may not be used again for grant under the 2018 Plan: (1) shares subject to a stock appreciation right ("SAR"), that are not issued in connection with the stock settlement of the SAR on its exercise and (2) shares purchased on the open market with the cash proceeds from the exercise of options under the 2018 Plan, 2011 Plan or 2012 Director Plan. As of January 29, 2022, there were 5,544,648 shares available for future issuance under the 2018 Plan.
On April 16, 2021, the Compensation Committee approved a modification to the equity awards agreements under the 2011 Plan, 2012 Director Plan and 2018 Plan. In the event that an employee is terminated due to death or disability, the modified equity award agreements provide for: (i) full vesting of all time-based awards, including restricted stock awards and stock options, (ii) pro-rata vesting of all performance-based awards, including performance share units, based on actual performance as of the end of the applicable performance period, pro-rated based on the period of employment during the applicable performance period, and (iii) the extension of the post-termination exercise window for vested stock options. The Company recognized $17.5 million of stock-based compensation expense due to the accelerated vesting of equity awards, related to the passing of a former executive.
The Company recognized $53.8 million ($38.8 million post-tax), $32.2 million ($23.2 million post-tax) and $18.8 million ($13.5 million post-tax) of total stock-based compensation for fiscal years 2021, 2020 and 2019, respectively. As of January 29, 2022, there was approximately $49.5 million of unrecognized compensation cost, which is expected to be recognized over the next three years.
Stock option awards are generally granted with vesting periods of three years. All options have a contractual term of ten years. No options were granted during fiscal year 2021. The fair value of the options granted in fiscal year 2020 and fiscal year
2019 was estimated using the Black-Scholes option pricing model with the following weighted-average assumptions (no dividends were expected).
Fiscal Year Ended
January 30, 2021
Fiscal Year Ended
February 1, 2020
Risk-free interest rate
0.44%
2.36%
Expected volatility25.0 %25.8 %
Weighted-average expected option life (in years)
 5.75 - 6.0
6.0
Weighted-average grant-date fair value
 $6.16 - $6.29
$8.37
The risk-free interest rate was based on United States Treasury yields in effect at the time of the grant for notes with terms comparable to the awards. The expected option life represents an estimate of the period of time options are expected to remain outstanding based upon an average of the vesting and contractual terms of the options. Forfeitures are recorded as incurred.
Presented below is a summary of the stock option activity and weighted-average exercise prices for the fiscal year ended January 29, 2022:
(Options in thousands)Number of Securities to be Issued Upon Exercise of Outstanding OptionsWeighted- average Exercise PriceWeighted-average Remaining Contractual Life (in years)
Outstanding, beginning of period3,673 $17.50 
Granted— — 
Forfeited— — 
Exercised(1,391)13.94 
Outstanding, end of period2,282 19.68 6.6
Vested and expected to vest, end of period2,282 19.68 6.6
Exercisable, end of period1,837 18.11 6.4
The total intrinsic value of options exercised in fiscal years 2021, 2020 and 2019 was $55.2 million, $45.0 million and $37.1 million, respectively. The Company received a tax benefit related to these option exercises of approximately $15.5 million, $12.6 million and $10.4 million in fiscal years 2021, 2020 and 2019, respectively. As of January 29, 2022, the total intrinsic value of options vested and expected to vest was $87.3 million.
Presented below is a summary of our non-vested restricted shares, restricted stock units and performance stock and weighted-average grant-date fair values for the fiscal year ended January 29, 2022:
Restricted StockRestricted Stock UnitsPerformance Stock
(Shares in thousands)SharesWeighted-average Grant-Date Fair ValueSharesWeighted-average Grant-Date Fair ValueSharesWeighted-average Grant-Date Fair Value
Outstanding, beginning of period1,575 $26.29 29 $34.54 527 $23.96 
Granted509 45.03 26 46.82 429 45.18 
Forfeited(14)39.76 — — (282)28.98 
Vested(1,017)29.59 (29)34.60 — — 
Outstanding, end of period1,053 $34.36 26 $46.82 674 $39.76 
As it relates to performance stock, the table above reflects a 100% payout, but the ultimate payout could be up to 200%.
The fair value as of the vesting date was $46.9 million for restricted stock and $1.3 million for restricted stock units.
2018 Employee Stock Purchase Plan
On June 14, 2018, the Company’s board of directors adopted and and its shareholders approved the BJ's Wholesale Club Holdings, Inc. 2018 Employee Stock Purchase Plan (the "ESPP"), which became effective the day prior to the first day of public trading of the Company's equity securities. The aggregate number of shares of common stock that was be reserved for issuance under our ESPP was be equal to the sum of (i) 973,014 shares and (ii) an annual increase on the first day of each calendar year beginning in 2019 and ending in 2028 equal to the lesser of (A) 486,507 shares, (B) 0.5% of the shares outstanding (on an as converted basis) on the last day of the immediately preceding fiscal year and (C) such smaller number of shares as determined by the board of directors. The offering under the ESPP commenced on January 1, 2019. The amount of expense recognized in the fiscal years ended January 29, 2022, January 30, 2021 and February 1, 2020  was $0.8 million, $0.6 million and $0.4 million, respectively.
v3.22.0.1
Treasury Shares and Share Repurchase Program
12 Months Ended
Jan. 29, 2022
Equity [Abstract]  
Treasury Shares and Share Repurchase Program Treasury Shares and Share Repurchase Programs
Treasury Shares Acquired on Restricted Stock Awards
On June 27, 2019, the Company completed an offering of 9,977,024 shares of the Company’s common stock and, in connection with the offering, the Company repurchased 2,500,000 shares of common stock at a price of $25.41 per share. These repurchased shares are being held in treasury.
In addition, 376,758 shares and 212,173 shares were reacquired to satisfy tax withholding obligations upon the vesting of restricted stock awards in fiscal year 2021 and fiscal year 2020, respectively. These reacquired shares were recorded as $16.8 million and $6.5 million of treasury stock in fiscal years 2021 and 2020, respectively.
Share Repurchase Programs
On December 19, 2019, the Company’s board of directors authorized the repurchase of up to $250.0 million of the Company’s outstanding common stock from time to time as market conditions warrant (the "2019 Repurchase Program"). The 2019 Repurchase Program was fully exhausted on November 17, 2021.
On November 16, 2021, the Company’s board of directors approved a new share repurchase program (the "2021 Repurchase Program"), effective immediately, that allows the Company to repurchase up to $500.0 million of its outstanding common stock. The 2021 Repurchase Program expires in January 2025. The Company initiated the 2019 Repurchase Program and the 2021 Repurchase Program to mitigate potentially dilutive effects of stock options and shares of restricted stock granted by the Company, in addition to enhancing shareholder value.
As of January 29, 2022, $471.2 million remained available to purchase under the 2021 Repurchase Program. In fiscal year 2021, the Company repurchased 3,331,956 shares of common stock totaling $179.2 million, including 2,880,614 shares of common stock totaling $150.4 million under the 2019 Repurchase Program.
v3.22.0.1
Income Taxes
12 Months Ended
Jan. 29, 2022
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes
The provision for income taxes from continuing operations includes the following (in thousands):
Fiscal Year Ended
January 29, 2022
Fiscal Year Ended
January 30, 2021
Fiscal Year Ended
February 1, 2020
Federal:
Current$88,507 $94,947 $29,187 
Deferred1,951 (1,130)9,541 
State:
Current43,118 51,074 16,780 
Deferred(2,457)(8,066)704 
Total income tax provision$131,119 $136,825 $56,212 
A reconciliation of the statutory federal income tax rate with the Company’s effective income tax rate is as follows:
Fiscal Year Ended
January 29, 2022
Fiscal Year Ended
January 30, 2021
Fiscal Year Ended
February 1, 2020
Statutory federal income tax rates21.0 %21.0 %21.0 %
State income taxes, net of federal tax benefit5.8 6.1 5.7 
Work opportunity and solar energy tax credit(0.8)(0.6)(1.0)
Charitable contributions(0.3)(0.2)(0.2)
Prior year adjustments— (0.2)0.1 
Excess tax benefit related to share-based payments(2.4)(1.5)(2.7)
Other0.2 (0.1)0.1 
Effective income tax rate23.5 %24.5 %23.0 %
Significant components of the Company’s deferred tax assets and liabilities as of January 29, 2022 and January 30, 2021 are as follows (in thousands):
January 29, 2022January 30, 2021
Deferred tax assets:
Operating lease liability$616,340 $593,699 
Self-insurance reserves37,188 34,272 
Compensation and benefits25,958 28,549 
Financing obligations3,287 2,881 
Interest rate swap87 8,620 
Environment clean up reserve4,939 4,450 
Startup costs1,987 2,413 
Other22,863 18,412 
Total deferred tax assets$712,649 $693,296 
Deferred tax liabilities:
Operating lease right-of-use assets$596,957 $576,425 
Property and equipment116,053 104,458 
Intangible assets34,899 37,834 
Debt costs1,324 1,849 
Other10,759 12,089 
Total deferred tax liabilities759,992 732,655 
Net deferred tax liabilities$(47,343)$(39,359)
The ultimate realization of deferred tax assets is dependent upon the Company’s ability to generate sufficient taxable income during the periods in which the temporary differences become deductible. The Company has determined that it is more likely than not that the results of future operations and the reversals of existing taxable temporary differences will generate sufficient taxable income to realize the deferred tax assets. Therefore, no valuation allowance has been recorded. In making this determination, the Company considered historical levels of income as well as projections for future periods.
A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):
Fiscal Year Ended
January 29, 2022
Fiscal Year Ended
January 30, 2021
Balance, beginning of period$2,201 $2,161 
Additions for tax positions taken during the current year105 97 
Lapses in statute of limitations(43)(57)
Balance, end of period$2,263 $2,201 
The total amount of unrecognized tax benefits, reflective of federal tax benefits at both January 29, 2022 and January 30, 2021 that, if recognized, would favorably affect the effective tax rate was $2.0 million and $1.9 million, respectively.
As of January 29, 2022, management has determined it is reasonably possible that the total amount of unrecognized tax benefits could decrease within the next twelve months by $1.0 million, due to the expiration of statute of limitations and expected resolution of state tax audits. The Company’s tax years from 2017 forward remain open and are subject to examination by the Internal Revenue Service or various state taxing jurisdictions.
The Company classifies interest expense and any penalties related to income tax uncertainties as a component of income tax expense, which is consistent with the recognition of these items in prior reporting periods. For the periods ended January 29, 2022 and January 30, 2021, the Company recognized no interest income or expense. For the period ended February 1, 2020, the Company recognized $0.3 million of interest income. As of both January 29, 2022 and January 30, 2021, the Company had $0.2 million of accrued interest related to income tax uncertainties.
v3.22.0.1
Retirement Plans
12 Months Ended
Jan. 29, 2022
Retirement Benefits [Abstract]  
Retirement Plans Retirement Plans
Under the Company's 401(k) savings plans, participating employees may make pretax contributions up to 50% of covered compensation subject to federal limits. The Company matches employee contributions at 50% of the first six percent of covered compensation. The Company’s expense under these plans was $11.1 million, $11.6 million and $10.0 million for fiscal years 2021, 2020 and 2019, respectively.
The Company has a non-contributory defined contribution retirement plan for certain key employees. Under this plan, the Company funds annual retirement contributions for the designated participants on an after-tax basis. The Company’s contributions equaled 5% of the participants’ base salary. Participants become fully vested in their contribution accounts at the end of the fiscal year in which they complete four full fiscal years of service. Pretax expense under this plan was $1.8 million, $2.8 million and $2.6 million in fiscal years 2021, 2020 and 2019, respectively.
v3.22.0.1
Asset Retirement Obligations
12 Months Ended
Jan. 29, 2022
Asset Retirement Obligation Disclosure [Abstract]  
Asset Retirement Obligations Asset Retirement Obligations
The following is a summary of activity relating to the liability for asset retirement obligations, which the Company will incur primarily in connection with the expected future removal of solar panels, gasoline tanks and the related infrastructure. The following is included in other non-current liabilities on the Consolidated Balance Sheets (in thousands):
Fiscal Year Ended
January 29, 2022
Fiscal Year Ended
January 30, 2021
Fiscal Year Ended
February 1, 2020
Balance, beginning of period$19,329 $17,153 $15,248 
Accretion expense1,419 1,302 1,111 
Liabilities incurred during the year629 874 794 
Balance, end of period$21,378 $19,329 $17,153 
v3.22.0.1
Accrued Expenses and Other Current Liabilities
12 Months Ended
Jan. 29, 2022
Payables and Accruals [Abstract]  
Accrued Expenses and Other Current Liabilities Accrued Expenses and Other Current Liabilities
The major components of accrued expenses and other current liabilities are as follows (in thousands):
January 29, 2022January 30, 2021
Deferred membership fee income$174,916 $155,580 
Employee compensation141,863 132,341 
Outstanding checks and payables133,966 119,761 
Insurance reserves48,379 46,042 
Sales, property, use and other taxes47,161 43,803 
BJ’s Perks rewards40,804 34,452 
Fixed asset accruals29,640 13,131 
Deferred revenues27,717 18,118 
Utilities, advertising and accrued interest21,699 22,809 
Membership fee income sales reserves and legal reserves14,870 12,360 
Gift cards11,799 10,293 
Accrued federal and state income taxes10,875 788 
Repairs and maintenance10,174 11,347 
Professional services8,251 7,371 
Other26,131 23,429 
Total$748,245 $651,625 
The following table summarizes membership fee income activity for each of the last two fiscal years (in thousands):
Fiscal Year Ended
January 29, 2022
Fiscal Year Ended
January 30, 2021
Deferred membership fee income, beginning of period$155,580 $143,969 
Cash received from members380,273 344,715 
Revenue recognized in earnings(360,937)(333,104)
Deferred membership fee income, end of period$174,916 $155,580 
v3.22.0.1
Other Non-current Liabilities
12 Months Ended
Jan. 29, 2022
Other Liabilities Disclosure [Abstract]  
Other Non-current Liabilities Other Non-current Liabilities
The major components of other non-current liabilities are as follows (in thousands):
January 29, 2022January 30, 2021
Workers’ compensation and general liability$98,851 $88,982 
Co-brand deferred revenue and other22,082 12,579 
Interest rate swap liability— 25,279 
Asset retirement obligations21,378 19,329 
Financing obligations14,816 14,118 
Deferred wage taxes— 20,593 
Total other non-current liabilities$157,127 $180,880 
v3.22.0.1
Derivative Financial Instruments
12 Months Ended
Jan. 29, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Derivative Financial Instruments Derivative Financial Instruments
Interest Rate Swaps
On November 13, 2018, the Company entered into three forward starting interest rate swaps (the "Interest Rate Swaps"), which were effective starting on February 13, 2019 and fixed the LIBOR component of $1.2 billion of its floating rate debt at a rate of approximately 3.0% from February 13, 2019 until February 13, 2022. The Company elected hedge accounting for the
interest rate swap agreements, and, as such, the effective portion of the gains or losses were recorded as a component of other comprehensive income and the ineffective portion of gains or losses were recorded as interest expense.
On October 30, 2020, the Company borrowed $260.0 million from the ABL Facility. The proceeds from the Company’s borrowing, as well as $100.0 million of the Company’s cash and cash equivalents, were used to pay $360.0 million of the principal amount due on the First Lien Term Loan. Due to the payment of debt principal on the First Lien Term Loan, the Company determined that certain interest payments are no longer probable and that a portion of one of the interest rate swap agreements would be ineffective as a result of the payment of debt principal, and as such reclassified $5.1 million of losses recorded in other comprehensive income to interest expense.
On November 10, 2020, the Company terminated one of the Interest Rate Swaps, which fixed $360.0 million of its floating rate debt at a rate of approximately 3.0%. An additional interest rate swap, which fixed $240.0 million of its floating rate debt at 3.0% was determined to be ineffective. Gains and losses on the ineffective interest rate swap agreement will be recorded as interest expense.
On April 30, 2021, the Company used $150.0 million of its cash and cash equivalents to pay $100.0 million of the principal amount outstanding on the First Lien Term Loan and $50.0 million of the outstanding amounts on the ABL Facility. The Company accelerated the release of unrealized losses into earnings on the ineffective interest rate swap agreements and reclassified $4.7 million recorded in other comprehensive income to interest expense, net of tax.
On July 30, 2021, the Company used $210.0 million of its cash and cash equivalents to pay $210.0 million of the principal amount outstanding on the ABL Facility. The Company accelerated the release of unrealized losses into earnings on the ineffective interest rate swap agreements and reclassified $3.5 million recorded in other comprehensive income to interest expense, net of tax.
The Interest Rate Swaps are recorded as a liability of $2.2 million and $26.4 million in fiscal year 2021 and fiscal year 2020, respectively. The net of tax amount for the effective and ineffective Interest Rate Swaps recorded in other comprehensive income and interest expense, respectively. 
There were $24.2 million and $1.7 million of unrealized gains recorded in fiscal years 2021 and 2020, respectively.
The fair value of derivative instruments included on the Consolidated Balance Sheets are as follows (in thousands):
Accounting for Cash Flow HedgesNotional AmountFixed RateBalance Sheet ClassificationJanuary 29, 2022January 30, 2021
Interest rate swap$600,000 3.00 %Accrued expenses and other current liabilities$(1,540)$(18,828)
Interest rate swap360,000 3.00 %Accrued expenses and other current liabilities— — 
Interest rate swap240,000 3.00 %Accrued expenses and other current liabilities(616)(7,525)
Net carrying amount$1,200,000 Total liabilities$(2,156)$(26,353)
v3.22.0.1
Fair Value Measurements
12 Months Ended
Jan. 29, 2022
Fair Value Disclosures [Abstract]  
Fair Value Measurements Fair Value Measurements
Assets and Liabilities Measured at Fair Value on a Recurring Basis
The fair values of the Company’s derivative instruments are based on quotes received from third-party banks and represent the estimated amount the Company would pay to terminate the agreements taking into consideration current interest rates as well as the creditworthiness of the counterparties. These inputs are considered to be Level 2.
Financial Assets and Liabilities
The gross carrying amount and fair value of the Company’s debt at January 29, 2022 are as follows (in thousands):
Carrying AmountFair Value
First Lien Term Loan$701,920 $702,053 
ABL Facility50,000 50,000 
Total Debt$751,920 $752,053 
The gross carrying amount and fair value of the Company’s debt at January 30, 2021 are as follows (in thousands):
Carrying AmountFair Value
First Lien Term Loan$801,920 $802,256 
ABL Facility310,000 310,000 
Total Debt$1,111,920 $1,112,256 
Assets and Liabilities Measured at Fair Value on a Non-recurring Basis
The Company measures certain non-financial assets and liabilities, including long-lived assets, at fair value on a non-recurring basis. See Note 2 for further information.
The Company believes that the carrying amounts of its other financial instruments, including cash, accounts receivable, and accounts payable approximates their carrying value due to the short-term maturities of these instruments.
v3.22.0.1
Earnings Per Share
12 Months Ended
Jan. 29, 2022
Earnings Per Share [Abstract]  
Earnings Per Share Earnings Per Share
The table below reconciles basic weighted-average common shares outstanding to diluted weighted-average common shares outstanding for fiscal years 2021, 2020 and 2019:
Fiscal Year Ended
January 29, 2022
Fiscal Year Ended
January 30, 2021
Fiscal Year Ended
February 1, 2020
Weighted-average shares of common stock outstanding, used for basic computation135,385,777 136,110,860 136,173,675 
Plus: Incremental shares of potentially dilutive securities:
Stock incentive awards2,658,750 2,765,637 2,935,513 
Weighted-average shares of common stock and dilutive potential shares of common stock outstanding138,044,527 138,876,497 139,109,188 
The table below summarizes restricted shares and stock options that were excluded from the computation of diluted earnings for fiscal years 2021, 2020 and 2019, as their inclusion would have been anti-dilutive:
Fiscal Year Ended
January 29, 2022
Fiscal Year Ended
January 30, 2021
Fiscal Year Ended
February 1, 2020
Restricted shares31,862 206,698 466,778 
Stock options— 276,415 626,976 
v3.22.0.1
Condensed Financial Information of Registrant (Parent Company Only)
12 Months Ended
Jan. 29, 2022
Condensed Financial Information Disclosure [Abstract]  
Condensed Financial Information of Registrant (Parent Company Only) Condensed Financial Information of Registrant (Parent Company Only)
BJ’S WHOLESALE CLUB HOLDINGS, INC.
(PARENT COMPANY ONLY)
CONDENSED BALANCE SHEETS
(Amounts in thousands)
Fiscal Year Ended
January 29, 2022
Fiscal Year Ended
January 30, 2021
ASSETS
Investment in subsidiaries$648,108 $319,327 
SHAREHOLDERS’ EQUITY
Preferred stock; $0.01 par value; 5,000 shares authorized, and no shares issued or outstanding
$— $— 
Common stock; $0.01 par value; 300,000 shares authorized, 145,451 shares issued and 135,506 shares outstanding at January 29, 2022; 300,000 shares authorized, 143,428 shares issued and 137,192 shares outstanding at January 30, 2021
1,454 1,434 
Additional paid-in capital904,009 805,849 
Retained earnings (accumulated deficit)131,313 (295,339)
Treasury stock, at cost, 9,945 shares at January 29, 2022 and 6,236 shares at January 30, 2021
(388,668)(192,617)
Total shareholders’ equity$648,108 $319,327 
BJ’S WHOLESALE CLUB HOLDINGS, INC.
(PARENT COMPANY ONLY)
CONDENSED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME
(Amounts in thousands, except per share amounts)
Fiscal Year Ended
January 29, 2022
Fiscal Year Ended
January 30, 2021
Fiscal Year Ended
February 1, 2020
Equity in net income of subsidiaries$426,652 $421,030 $187,176 
Net income426,652 421,030 187,176 
Net income per share:
Basic$3.15 $3.09 $1.37 
Diluted3.09 3.03 1.35 
Weighted-average number of common shares outstanding:
Basic135,386 136,111 136,174 
Diluted138,045 138,876 139,109 
A statement of cash flows has not been presented as BJ’s Wholesale Club Holdings, Inc. did not have any cash as of, or for, the years ended January 29, 2022, January 30, 2021 or February 1, 2020. 
Basis of Presentation
These condensed parent company-only financial statements have been prepared in accordance with Rule 12-04, Schedule I of Regulation S-X, as the restricted net assets of the subsidiaries of BJ’s Wholesale Club Holdings, Inc. (as defined in Rule 4-08(e)(3) of Regulation S-X) exceed 25% of the consolidated net assets of the Company. The ability of BJ’s Wholesale Club Holdings, Inc.’s operating subsidiaries to pay dividends may be restricted due to terms of the subsidiaries’ First Lien Term Loan and ABL Facility, as defined in Note 5. For example, the covenants of the ABL Facility restrict the payment of dividends to, among other exceptions, (i) a $25.0 million general basket, (ii) a basket for unlimited dividends and distributions if there is no event of default, availability under the ABL Facility is greater than 12.5% of the lesser of the commitments under the ABL Facility and the borrowing base under the ABL Facility for 6 months following such dividend or distribution and, if availability is less than 20% of the lesser of the commitments under the ABL Facility and the borrowing base under the ABL Facility, a 1.00 to 1.00 (or higher) fixed charge coverage ratio for 12 months after giving effect to such dividend or distribution, and (iii) a basket for up to 6.0% per annum of the net proceeds received by or contributed to the borrower’s common stock from certain of such public offerings. The covenants of the First Lien Term Loan restrict the payment of dividends and distributions to, among
other exceptions, (i) a $25.0 million general basket, (ii) a basket for unlimited dividends and distributions if no event of default exists and the pro-forma total net leverage ratio is less than or equal to 4.25 to 1.00, (iii) a "growing" basket based on, among other things, retained excess cash flow subject to no event of default and compliance with a pro-forma interest coverage ratio of greater than or equal to 2.00 to 1.00, and (iv) a basket for 6.0% per annum of the net cash proceeds received from such qualified IPO that are contributed to the borrower in cash. As of January 29, 2022, the amount of net income free of such restrictions and available for payment by BJ’s Wholesale Club Holdings, Inc. as dividends was $426.7 million, and the total amount of restricted net assets of consolidated subsidiaries of BJ’s Wholesale Club Holdings, Inc. was $117.8 million.
All subsidiaries of BJ’s Wholesale Club, Inc. are consolidated. These condensed parent company financial statements have been prepared using the same accounting principles and policies described in the notes to the consolidated financial statements, with the only exception being that the parent company accounts for its subsidiaries using the equity method.
v3.22.0.1
Summary of Significant Accounting Policies (Policies)
12 Months Ended
Jan. 29, 2022
Accounting Policies [Abstract]  
Basis of Presentation
Basis of Presentation
The consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America ("GAAP"). The consolidated financial statements include the Company and its subsidiaries. All intercompany balances and transactions have been eliminated in consolidation.
The Company’s fiscal year ends on the Saturday closest to January 31. Fiscal year 2021 ("2021") consists of the 52 weeks ended January 29, 2022, fiscal year 2020 ("2020") consists of the 52 weeks ended January 30, 2021 and fiscal year 2019 ("2019") consists of the 52 weeks ended February 1, 2020.
Estimates Included in Financial Statements
Estimates Included in Financial Statements
The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and shareholders’ equity, and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the
reporting period. The significant estimates relied upon in preparing these consolidated financial statements are estimating workers’ compensation and general liability self-insurance reserves. The inherent uncertainty of future loss projections could cause actual claims to differ from our estimates.
Segment Reporting
Segment Reporting
The Company’s retail operations, which include retail club and other sales procured from our clubs and DC’s, represent substantially all of the consolidated total revenues, and are the only reportable segment. All of the Company’s identifiable assets are located in the United States. The Company does not have significant sales outside the United States, nor does any customer represent more than 10% of total revenues for any period presented.
Concentration Risk
Concentration Risk
An adverse change in the Company’s relationships with its key suppliers could have a material effect on the business and results of operations of the Company. Currently, one distributor, Burris Logistics, consolidates a substantial majority of perishables for shipment to the clubs. The Company has entered into an agreement to acquire four distribution centers and related private transportation fleet from Burris Logistics, which is expected to bring end-to-end perishable supply chain in-house. However, disruption in logistics processes could materially impact sales and profitability for the near term while the Company is integrating the assets into its operations.
The warehouse clubs are primarily located in the eastern United States. Sales from the New York metropolitan area made up approximately 23% of net sales in fiscal year 2021 and approximately 25% in fiscal years 2020 and 2019.
Financial instruments that potentially subject the Company to concentrations of credit risk principally consist of cash held in financial institutions. The Company considers the credit risk associated with these financial instruments to be minimal. Cash is held by financial institutions with high credit ratings and the Company has not historically sustained any credit losses associated with its cash balances.
Cash and Cash Equivalents
Cash and Cash Equivalents
Highly liquid investments with a maturity of three months or less at the time of purchase are considered to be cash equivalents. Book overdrafts not subject to offset with other accounts with the same financial institution are classified as accounts payable.
Accounts Receivable
Accounts Receivable
Accounts receivable consists primarily of credit card receivables and receivables from vendors related to rebates and coupons and is stated net of allowances for credit losses of $4.9 million and $3.1 million at January 29, 2022 and January 30, 2021, respectively. The determination of the allowance for credit losses is based on BJ’s historical experience applied to an aging of accounts and a review of individual accounts with a known potential for write-off.
Merchandise Inventories
Merchandise Inventories
Inventories are stated at the lower of cost and determined under the average cost method, or net realizable value. The Company recognizes the write-down of slow-moving or obsolete inventory in cost of sales when such write-downs are probable and estimable. The Company writes down inventory for estimated shrinkage for the period between physical inventories based on historical results of previous physical inventories, shrinkage trends or other judgments management believes to be reasonable under the circumstances.
Property and Equipment
Property and Equipment
Property and equipment are recorded at cost and depreciated over their estimated useful lives using the straight-line method. Property and equipment which is not ready for its intended use is recorded as construction in progress. Buildings and
improvements are depreciated over estimated useful lives of 33 years. Interest related to the development of buildings is capitalized during the construction period. Leasehold costs and improvements are amortized over the remaining lease term (which includes renewal periods that are reasonably assured) or the asset’s estimated useful life, whichever is shorter. Furniture, fixtures and equipment are depreciated over estimated useful lives, ranging from three to ten years. Depreciation expense was $170.1 million in fiscal year 2021, $155.6 million in fiscal year 2020 and $143.5 million in fiscal year 2019.
Certain costs incurred in connection with developing or obtaining computer software for internal use are capitalized. Capitalized software costs are included in furniture, fixtures, and equipment and are amortized on a straight-line basis over the estimated useful life of the software, which is three years. Software costs not meeting the criteria for capitalization are expensed as incurred.
Expenditures for betterments and major improvements that significantly enhance the value and increase the estimated useful life of the assets are capitalized and depreciated over the new estimated useful life. Repairs and maintenance costs on all assets are expensed as incurred.
Deferred Issuance Costs
Deferred Issuance Costs
The Company defers costs directly associated with acquiring third-party financing. Debt issuance costs related to the term loans are recorded as a direct deduction from the carrying amount of the debt. Debt issuance costs associated with the ABL Facility (as defined in Note 5) are recorded within other assets. Debt issuance costs are amortized over the term of the related financing arrangements on a straight-line basis, which is materially consistent with the effective interest method. Amortization of deferred debt issuance costs is recorded in interest expense and was $2.2 million in fiscal year 2021, $2.5 million in fiscal year 2020 and $2.7 million in fiscal year 2019.
Goodwill and Indefinite-Lived Intangible Assets
Goodwill and Indefinite-Lived Intangible Assets
Goodwill and indefinite-lived trade name intangible assets are not subject to amortization. The Company assesses the recoverability of its goodwill and trade name annually in the fourth quarter or whenever events or changes in circumstances indicate it may be impaired. The Company has determined it has one reporting unit for goodwill impairment testing purposes.
The Company may assess its goodwill for impairment initially using a qualitative approach ("step zero") to determine whether conditions exist to indicate that it is more likely than not that the fair value of a reporting unit is less than its carrying value. If management concludes, based on its assessment of relevant events, facts and circumstances that it is more likely than not that a reporting unit’s carrying value is greater than its fair value, then a quantitative analysis will be performed to determine if there is any impairment. The Company may also elect to initially perform a quantitative analysis instead of starting with step zero. The quantitative assessment for goodwill requires comparing the carrying value of a reporting unit, including goodwill, to its fair value. If the fair value of the reporting unit exceeds its carrying amount, goodwill is not considered to be impaired and no further testing is required. If the carrying amount of the reporting unit exceeds its fair value, an impairment charge is recorded to write down goodwill to its implied fair value and is recorded as a component of selling, general and administrative expenses ("SG&A"). The Company assessed the recoverability of goodwill in fiscal years 2021, 2020 and 2019 and determined that there was no impairment.
The Company assesses the recoverability of its trade name whenever there are indicators of impairment, or at least annually in the fourth quarter. If the recorded carrying value of the trade name exceeds its estimated fair value, the Company records a charge to write the intangible asset down to its estimated fair value as a component of SG&A. The Company assessed the recoverability of the BJ’s trade name and determined that its estimated fair value exceeded its carrying value and that no impairment was necessary in fiscal years 2021, 2020 or 2019.
Test for Recoverability of Long-Lived Assets Test for Recoverability of Long-Lived AssetsThe Company reviews the realizability of long-lived assets periodically and whenever a triggering event occurs that indicates an impairment loss may have been incurred using fair value measurements with unobservable inputs (Level 3). Current and expected operating results and cash flows and other factors are considered in connection with management’s reviews. For purposes of evaluating the recoverability of long-lived assets, the recoverability test is performed using undiscounted net cash flows of individual clubs and consolidated net cash flows for long-lived assets not identifiable to individual clubs. Impairment losses are measured as the difference between the carrying amount and the estimated fair value of the assets being evaluated.
Asset Retirement Obligations
Asset Retirement Obligations
An asset retirement obligation represents a legal obligation associated with the retirement of a tangible long-lived asset that is incurred upon the acquisition, construction, development or normal operation of that long-lived asset. The Company recognizes asset retirement obligations in the period in which they are placed in service, if a reasonable estimate of fair value can be made. The asset retirement obligation is subsequently adjusted for changes in fair value. The associated estimated asset retirement costs are capitalized in leasehold improvements and depreciated over their useful life. The Company’s asset retirement obligations relate to the future removal of gasoline tanks and solar panels installed at leased clubs and the related assets associated with the gas stations and solar panel locations. See Note 13 for further information on the amounts accrued.
Workers' Compensation and General Liability Self-Insurance Reserves
Workers’ Compensation and General Liability Self-insurance Reserves
We are primarily self-insured for workers’ compensation and general liability claims. Amounts in excess of certain levels, which range from $0.3 million to $1.0 million per occurrence, are insured as a risk reduction strategy to mitigate the impact of catastrophic losses on net income. Reported reserves for claims are derived from estimated ultimate costs based upon individual claim file reserves and estimates for incurred but not reported claims. The estimates are developed utilizing actuarial methods and are based on historical claims experience and other actuarial assumptions related to loss development factors. The inherent uncertainty of future loss projections could cause actual claims to differ from our estimates. When historical losses are not a good measure of future liability, such as in the event of COVID-19, we base our estimates of ultimate liability on our interpretation of current law, claims filed to date and other relevant factors which are subject to change. These accruals, if any, are included in accrued expenses and other current liabilities and other non-current liabilities in the Company’s Consolidated Balance Sheets.
Revenue Recognition
Revenue Recognition - Performance Obligations
The Company identifies each distinct performance obligation to transfer goods (or bundle of goods) or services. The Company recognizes revenue as it satisfies a performance obligation by transferring control of the goods or services to the customer.
Net sales—The Company recognizes net sales at clubs and gas stations when the customer takes possession of the goods and tenders payment. Sales tax is recorded as a liability at the point of sale. Revenue is recorded at the point of sale based on the transaction price on the shelf sign, net of any applicable discounts, sales tax and expected refunds. For e-commerce sales, the Company recognizes sales when control of the merchandise is transferred to the customer, which is typically at the shipping point. The following table summarizes the Company’s point of sale transactions at clubs and gas stations, excluding sales tax, as a percentage of both net sales and total revenues.
Fiscal Year Ended
January 29, 2022January 30, 2021February 1, 2020
Point of sale transactions, excluding sales tax, as a percent of net sales93 %95 %96 %
Point of sale transactions, excluding sales tax, as a percent of total revenues91 %93 %93 %
BJ’s Perks Rewards and My BJ’s Perks programs— The Company’s BJ’s Perks Rewards® membership program allows participating members to earn 2% cash back, up to a maximum of $500 per year, on qualified purchases made at BJ’s. The Company also offers a co-branded credit card program, the My BJ’s Perks® program, which allows My BJ’s Perks® Mastercard credit card holders to earn up to 5% cash back on eligible purchases made at BJ’s and up to 2% cash back on purchases made with the card outside of BJ’s. Cash back is in the form of electronic awards issued in $10 increments that may be used online or in-club at the register and expire six months from the date issued.
Earned awards may be redeemed on future purchases made at the Company. The Company recognizes revenue for earned awards when customers redeem such awards as part of a purchase at one of the Company’s clubs or the Company’s website. The Company accounts for these transactions as multiple element arrangements and allocates the transaction price to separate performance obligations using their relative fair values. The Company includes the fair value of award dollars earned in deferred revenue at the time the award dollars are earned. This liability was $30.3 million at January 29, 2022 and $25.5 million at January 30, 2021.
Royalty revenue received in connection with the My BJ’s Perks co-brand credit card program is variable consideration and is considered deferred until the card holder makes a purchase. The Company’s total deferred royalty revenue related to the outstanding My BJ’s Perks credit card program was $17.8 million and $13.5 million at January 29, 2022 and January 30, 2021, respectively. The timing of revenue recognition of these awards is driven by actual customer activities, such as redemptions and expirations. At January 29, 2022, the Company expects to recognize $17.3 million of the deferred revenue in fiscal year 2022, and expects the remainder will be recognized in the years thereafter.
Membership—The Company charges a membership fee to its customers. That fee allows customers to shop in the Company’s clubs, shop on the Company’s website and purchase gasoline at the Company’s gas stations for the duration of the membership, which is generally 12 months. Because the Company has the obligation to provide access to its clubs, website and gas stations for the duration of the membership term, the Company recognizes membership fees on a straight-line basis over the life of the membership. The Company’s deferred revenue related to membership fees was $174.9 million and $155.6 million at January 29, 2022 and January 30, 2021, respectively.
Gift Card Programs—The Company sells BJ’s gift cards that allow customers to redeem the card for future purchases equal to the amount of the original purchase price of the gift card. Revenue from gift card sales is recognized upon redemption of the gift card because the Company’s performance obligation to redeem the gift card for merchandise is satisfied when the gift card is redeemed. Deferred revenue related to gift cards was $11.8 million and $10.3 million at January 29, 2022 and January 30, 2021, respectively. The Company recognized revenue from gift card redemptions of approximately $39.7 million in fiscal year 2021, $39.7 million in fiscal year 2020 and $49.1 million in fiscal year 2019.
Warranty Programs
The Company passes on any manufacturers’ warranties to members. In addition, BJ’s includes an extended warranty on tires sold at the clubs, under which BJ’s customers receive tire repair services or tire replacement in certain circumstances. This warranty is included in the sale price of the tire and it cannot be declined by the customers. The Company is fully liable for claims under the tire warranty program. As the primary obligor in these arrangements, associated revenue is recognized on the date of sale and an estimated warranty obligation is accrued based on claims experience. The liability for future claims under this program is not material to the financial statements.
Extended warranties are also offered on certain types of products such as appliances, electronics and jewelry. These warranties are provided by a third party at fixed prices to BJ’s. No liability is retained to satisfy warranty claims under these arrangements. The Company is not the primary obligor under these warranties, and as such net revenue is recorded on these arrangements at the time of sale. Revenue from warranty sales is included in net sales on the income statement.
Determine the Transaction Price
The transaction price is the amount of consideration the Company expects to receive under the arrangement. The Company is required to estimate variable consideration (if any) and to factor that estimate into the determination of the transaction price. The Company may offer sales incentives to customers, including discounts. The Company has significant experience with return patterns and relies on this experience to estimate expected returns when determining the transaction price.
Returns and Refunds—The Company’s products are generally sold with a right of return and may provide other credits or incentives, which are accounted for as variable consideration when estimating the amount of revenue to recognize. The Company records an allowance for returns based on current period revenues and historical returns experience. The Company analyzes actual historical returns, current economic trends, changes in sales volume and acceptance of the Company’s products when evaluating the adequacy of the sales returns allowance in any accounting period.
The sales returns reserve, which reduces sales and cost of sales for the estimated impact of returns, was $6.7 million in fiscal year 2021, $7.2 million in fiscal year 2020 and $6.5 million in fiscal year 2019.
Customer Discounts—Discounts given to customers are usually in the form of coupons and instant markdowns and are recognized as redeemed and recorded in contra-revenue accounts, as they are part of the transaction price of the merchandise sale. Manufacturer coupons that are available for redemption at all retailers are not reduced from the sale price of merchandise.
Agent Relationships
The Company enters into certain agreements with service providers that offer goods and services to the Company’s members. These service providers sell goods and services including home improvement services and cell phones to the Company’s customers. In exchange, the Company receives payments in the form of commissions and other fees. The Company
evaluates the relevant criteria to determine whether they serve as the principal or agent in these contracts with customers, in determining whether it is appropriate in these arrangements to record the gross amount of merchandise sales and related costs, or the net amount earned as commissions. When the Company is considered the principal in a transaction, revenue is recorded gross; otherwise, revenue is recorded on a net basis. Commissions received from these service providers are considered variable consideration and are constrained until the third-party customer makes a purchase from one of the service providers.
Significant Judgments
Standalone Selling Prices—For arrangements that contain multiple performance obligations, the Company allocates the transaction price to each performance obligation on a relative standalone selling price basis.
Policy Elections
In addition to those previously disclosed, the Company made the following accounting policy elections and practical expedients:
Portfolio Approach—The Company uses the portfolio approach when multiple contracts or performance obligations are involved in the determination of revenue recognition.
Taxes—The Company excludes from the transaction price any taxes collected from customers that are remitted to taxing authorities.
Shipping and Handling Charges—Charges that are incurred before and after the customer obtains control of goods are deemed to be fulfillment costs.
Time Value of Money—The Company’s payment terms are less than one year from the transfer of goods. Therefore, the Company does not adjust promised amounts of consideration for the effects of the time value of money.
Disclosure of Remaining Performance Obligations—The Company does not disclose the aggregate amount of the transaction price allocated to remaining performance obligations for contracts that are one year or less in term. Additionally, the Company does not disclose the aggregate amount of the transaction price allocated to remaining performance obligations when the transaction price is allocated entirely to a wholly unsatisfied performance obligation or to a wholly unsatisfied promise to transfer a good or service that forms part of a series of distinct goods or services.
Cost of Sales
The Company’s cost of sales includes the direct costs of sold merchandise, which includes customs, taxes, duties and inbound shipping costs, inventory shrinkage and adjustments and reserves for excess, aged and obsolete inventory. Cost of goods sold also includes certain distribution center costs and allocations of certain indirect costs, such as occupancy, depreciation, amortization, labor and benefits.
Presentation of Sales Tax Collected from Customers and Remitted to Governmental Authorities
In the ordinary course of business, sales tax is collected on items purchased by the members that are taxable in the jurisdictions when the purchases take place. These taxes are then remitted to the appropriate taxing authority. These taxes collected are excluded from revenues in the financial statements.
Vendor Rebates and Allowances
The Company receives various types of cash consideration from vendors, principally in the form of rebates, based on purchasing or selling certain volumes of product, time-based rebates or allowances, which may include product placement allowances or exclusivity arrangements covering a predetermined period of time, price protection rebates and allowances for retail price reductions on certain merchandise and salvage allowances for product that is damaged, defective or becomes out-of-date.
Such vendor rebates and allowances are recognized based on a systematic and rational allocation of the cash consideration offered to the underlying transaction that results in progress by BJ’s toward earning the rebates and allowances, provided the amounts to be earned are probable and reasonably estimable. Otherwise, rebates and allowances are recognized only when predetermined milestones are met. The Company recognizes product placement allowances as a reduction of cost of sales in the period in which the product placement is completed. Time-based rebates or allowances are recognized as a reduction of cost of
sales over the performance period on a straight-line basis. All other vendor rebates and allowances are recognized as a reduction of cost of sales when the merchandise is sold or otherwise disposed.
Cash consideration is also received for advertising products in publications sent to BJ’s members. Such cash consideration is recognized as a reduction of SG&A to the extent it represents a reimbursement of specific, incremental and identifiable SG&A costs incurred by BJ’s to sell the vendors’ products. If the cash consideration exceeds the costs being reimbursed, the excess is characterized as a reduction of cost of sales. Cash consideration for advertising vendors’ products is recognized in the period in which the advertising takes place.
Manufacturers’ Incentives Tendered by Consumers
Consideration from manufacturers’ incentives (such as rebates or coupons) is recorded gross in net sales when the incentive is generic and can be tendered by a consumer at any reseller and the Company receives direct reimbursement from the manufacturer, or clearinghouse authorized by the manufacturer, based on the face value of the incentive. If these conditions are not met, such consideration is recorded as a decrease in cost of sales.
Leases
Leases
The Company adopted Accounting Standards Codification ("ASC") Topic 842, Leases ("ASC 842") using the modified retrospective method at the beginning of fiscal year 2019. The adoption of this standard had a $11.6 million impact on beginning retained earnings in fiscal year 2019 primarily associated with the impact of the Company’s deferred gain on prior years’ sale leaseback transactions, net of tax.
In accordance with ASC 842, the Company determines if an arrangement is a lease at inception or modification of a contract and classifies each lease as either an operating or finance lease at commencement. The Company only reassesses lease classification subsequent to commencement upon a change to the expected lease term or the contract being modified. The Company has operating and finance leases for the Company’s clubs, and operating leases for the Company’s distribution centers, home office, and stand-alone gas stations.
Operating leases, net of accumulated amortization, are included in operating lease ROU assets, and current and non-current operating lease liabilities, on the Consolidated Balance Sheets. Finance leases are included in property and equipment, accrued expenses and other current liabilities, and other non-current liabilities on the Consolidated Balance Sheets. Lease liabilities are calculated using the effective interest method, regardless of classification, while the amortization of the ROU assets varies depending upon classification. Finance lease classification results in a front-loaded expense recognition pattern over the lease term, which amortizes the ROU assets by recognizing interest expense and amortization expense as separate components of lease expense and calculates the amortization expense component on a straight-line basis. Conversely, operating lease classification results in a straight-line expense recognition pattern over the lease term and recognizes lease expense as a single expense component, which results in amortization of the ROU assets that equals the difference between lease expense and interest expense.
Lease expense for finance and operating leases are included in SG&A on the Consolidated Statement of Operations and Comprehensive Income. Leases with an initial term of twelve months or less are not recorded on the Consolidated Balance Sheets. Please refer to Note 4 for additional information.
Pre-opening Expenses
Pre-opening Expenses
Pre-opening expenses consist of direct incremental costs of opening or relocating a facility and are expensed as incurred.
Advertising Costs
Advertising Costs
Advertising costs generally consist of efforts to acquire new members and typically include media advertising (some of which is vendor-funded). BJ’s expenses advertising as incurred as a component of SG&A. Advertising expenses were approximately 0.5%, 0.6% and 0.6% of net sales in fiscal years 2021, 2020 and 2019, respectively.
Stock-based Compensation
Stock-based Compensation
The fair value of service-based employee awards is recognized as compensation expense on a straight-line basis over the requisite service period of the award. The fair value of the performance-based awards is recognized as compensation expense ratably over the service period of each performance tranche. The fair value of the stock-based awards is determined using the Black-Scholes option pricing model. Determining the fair value of options at the grant date requires judgment, including estimating the expected term that stock options will be outstanding prior to exercise and the associated volatility.
The Company’s common stock is listed on the NYSE and its value is determined by the market price on the NYSE. See Note 9 for additional description of the accounting for stock-based awards.
Earnings Per Share
Earnings Per Share
Basic income per share is calculated by dividing net income available to common shareholders by the weighted-average number of common shares outstanding for the period. Basic income from continuing operations per share is calculated by dividing income from continuing operations by the weighted-average number of common shares outstanding for the period. Basic loss from discontinuing operations per share is calculated by dividing loss from discontinuing operations by the weighted-average number of common shares outstanding for the period.
Diluted income per share is calculated by dividing net income available to common shareholders by the diluted weighted-average number of common shares outstanding for the period. Diluted income from continuing operations per share is calculated by dividing income from continuing operations by the diluted weighted-average number of common shares outstanding for the period. Diluted loss from discontinuing operations per share is calculated by dividing loss from discontinuing operations by the diluted weighted-average number of common shares outstanding for the period.
Income Taxes
Income Taxes
The Company accounts for income taxes using the asset and liability method. Under this method, deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial statement carrying values and their respective tax bases, using enacted tax rates expected to be applicable in the years in which the temporary differences are expected to reverse. Changes in deferred tax assets and liabilities are recorded in the provision for income taxes. The Company evaluates the realizability of its deferred tax assets and establishes a valuation allowance when it is more likely than not that all or a portion of the deferred tax assets will not be realized. Potential for recovery of deferred tax assets is evaluated by estimating the future taxable profits expected, scheduling of anticipated reversals of taxable temporary differences, and considering prudent and feasible tax planning strategies.
The Company records liabilities for uncertain income tax positions based on a two-step process. The first step is recognition, where an individual tax position is evaluated as to whether it has a likelihood of greater than 50% of being sustained upon examination based on the technical merits of the position, including resolution of any related appeals or litigation processes. For tax positions that are currently estimated to have less than a 50% likelihood of being sustained, no tax benefit is recorded. For tax positions that have met the recognition threshold in the first step, the Company performs the second step of measuring the benefit to be recorded. The amount of the benefit that may be recognized is the largest amount that has a greater than 50% likelihood of being realized on ultimate settlement. The actual benefits ultimately realized may differ from the estimates. In future periods, changes in facts, circumstances and new information may require the Company to change the recognition and measurement estimates regarding individual tax positions. Changes in recognition and measurement estimates are recorded in income tax expense and liability in the period in which such changes occur.
Any interest or penalties incurred related to unrecognized tax benefits are recorded as a component of the provision for income tax expense.
Derivative Financial Instruments
Derivative Financial Instruments
All derivatives are recognized as either assets or liabilities on the Consolidated Balance Sheets and measurement of these instruments is at fair value. If the derivative is designated as a cash flow hedge, the effective portions of changes in the fair value of the derivative are recorded as a component of accumulated other comprehensive income and are recognized in the consolidated statement of operations when the hedged item affects earnings. Any portion of the change in fair value that is determined to be ineffective is immediately recognized in earnings as SG&A. Derivative gains or losses included in accumulated other comprehensive income are reclassified into earnings at the time the hedged transaction occurs as a component of SG&A.
Fair Value of Financial Instruments
Fair Value of Financial Instruments
Certain assets and liabilities are carried at fair value in accordance with GAAP. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date.
The Company uses a three-level hierarchy that prioritizes the inputs used to measure fair value. This hierarchy requires entities to maximize the use of observable inputs and minimize the use of unobservable inputs. Financial assets and liabilities
carried at fair value are to be classified and disclosed in one of the following three levels of the fair value hierarchy, of which the first two are considered observable and the last is considered unobservable:
Level 1 - Quoted market prices in active markets for identical assets or liabilities.
Level 2 - Observable inputs other than quoted market prices included in Level 1 such as quoted market prices for markets that are not active or other inputs that are observable or can be corroborated by observable market data.
Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities, including certain pricing models, discounted cash flow methodologies and similar techniques that use significant unobservable inputs.
Comprehensive Income
Comprehensive Income
Comprehensive income is a measure of net income and all other changes in equity that result from transactions other than with equity holders, and would normally be recorded in the consolidated statements of shareholders’ equity and the consolidated statements of comprehensive income. Other comprehensive income consists of unrealized gains and losses from derivative instruments designated as cash flow hedges and postretirement medical plan adjustments.
Treasury Stock
Treasury Stock
The Company records the repurchase of shares of common stock at cost based on the settlement date of the transaction. These shares are classified as treasury stock, which is a reduction to shareholders’ equity. Treasury stock is included in authorized and issued shares but excluded from outstanding shares.
Recently Issued and Recently Adopted Accounting Pronouncements
Recently Issued Accounting Pronouncements
Business Combinations (ASU 2021-08)
In October 2021, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2021-08, "Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers". ASU 2021-08 improves the accounting for acquired revenue contracts with customers in a business combination by addressing the diversity in practice and inconsistency related to the recognition of an acquired contract liability and payment terms and their effect on subsequent revenue recognized by the acquirer. The amendments in this ASU require acquirers to recognize and measure contract assets and contract liabilities acquired in the business combination in accordance with Topic 606 as if it had originated the contracts. The standard is effective for public companies for fiscal years, and interim periods within those fiscal years, beginning after December 25, 2023, with early adoption permitted. The Company does not expect adoption of this standard to have a significant impact on the consolidated financial statements.
Recently Adopted Accounting Pronouncements
Income Taxes (ASU 2019-12)
In December 2019, the FASB issued ASU 2019-12, Simplifying the Accounting for Income Taxes (Topic 740). This standard simplifies the accounting for income taxes by eliminating certain exceptions to the guidance in ASC 740 related to the approach for intraperiod tax allocation, the methodology for calculating income taxes in an interim period and the recognition of deferred tax liabilities for outside basis differences. The standard also simplifies aspects of the accounting for franchise taxes and enacted changes in tax laws or rates and clarifies the accounting for transactions that result in a step-up in the tax basis of goodwill. The standard is effective for public companies for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020. The Company adopted this standard prospectively as of January 31, 2021. The adoption of this standard did not have a material impact on the Companys consolidated financial statements.
v3.22.0.1
Summary of Significant Accounting Policies (Tables)
12 Months Ended
Jan. 29, 2022
Accounting Policies [Abstract]  
Percentage of net sales by category
The following table summarizes the percentage of net sales by category:
Fiscal Year
202120202019
Grocery71 %77 %72 %
General merchandise and services14 %14 %15 %
Gasoline and other15 %%13 %
Point of sale transactions concentration percentages The following table summarizes the Company’s point of sale transactions at clubs and gas stations, excluding sales tax, as a percentage of both net sales and total revenues.
Fiscal Year Ended
January 29, 2022January 30, 2021February 1, 2020
Point of sale transactions, excluding sales tax, as a percent of net sales93 %95 %96 %
Point of sale transactions, excluding sales tax, as a percent of total revenues91 %93 %93 %
v3.22.0.1
Leases (Tables)
12 Months Ended
Jan. 29, 2022
Leases [Abstract]  
Finance and operating lease liabilities and ROU assets
The following table summarizes the Company’s finance and operating lease liabilities and ROU assets as of January 29, 2022 and January 30, 2021 (in thousands):
January 29, 2022January 30, 2021
Finance Leases:
ROU assets recorded$19,283 $19,283 
Accumulated amortization11,706 10,578 
Lease liability16,082 15,230 
Operating Leases:
ROU assets recorded2,599,460 2,363,437 
Accumulated amortization467,473 304,674 
Lease cost and other information
The following table is a summary of the components of net lease costs for the years ended January 29, 2022, January 30, 2021 and February 1, 2020 (in thousands):
January 29, 2022January 30, 2021February 1, 2020
Operating lease cost$336,094 $327,325 $322,346 
Finance lease cost:
Amortization of right-of-use assets1,128 564 1,128 
Interest on lease liabilities4,022 3,965 2,503 
Total finance lease costs5,150 4,529 3,631 
Sublease income(980)(251)— 
Variable lease costs85 230 98 
Net lease costs$340,349 $331,833 $326,075 
The weighted-average remaining lease term and weighted-average discount rate for operating and finance leases as of January 29, 2022 were as follows:
Operating LeasesFinance Leases
Weighted-average remaining lease term (in years)8.911.2
Weighted-average discount rate7.8 %7.7 %
Cash paid for amounts included in the measurement of lease liabilities were as follows (in thousands):
January 29, 2022January 30, 2021February 1, 2020
Operating cash flows paid for operating leases$325,941 $317,997 $311,971 
Operating cash flows paid for interest portion of finance leases4,022 3,965 2,503 
Financing cash flows paid for principal portion of finance leases1,112 984 612 
Future lease commitments
Future lease commitments to be paid by the Company as of January 29, 2022 were as follows (in thousands):
Fiscal YearOperating LeasesFinance Leases
2022$337,452 $3,601 
2023335,268 3,601 
2024317,742 3,601 
2025302,356 3,928 
2026287,180 3,970 
Thereafter1,860,343 11,947 
Total future minimum lease payments3,440,341 30,648 
Less: imputed interest(1,239,128)(14,566)
Present value of lease liabilities$2,201,213 $16,082 
v3.22.0.1
Debt and Credit Arrangements (Tables)
12 Months Ended
Jan. 29, 2022
Debt Disclosure [Abstract]  
Debt components
Debt consisted of the following at January 29, 2022 and January 30, 2021 (in thousands):
January 29, 2022January 30, 2021
ABL Facility$50,000 $310,000 
First Lien Term Loan701,920 801,920 
Unamortized debt discount and debt issuance costs(3,352)(5,745)
Less: Current portion— (260,000)
Long-term debt$748,568 $846,175 
Future minimum principal payments
Scheduled future minimum principal payments on debt as of January 29, 2022 are as follows (in thousands):
Fiscal Year:Principal Payments
2022$— 
2023751,920 
2024— 
2025— 
2026— 
Thereafter— 
Total$751,920 
v3.22.0.1
Interest Expense, Net (Tables)
12 Months Ended
Jan. 29, 2022
Other Income and Expenses [Abstract]  
Components of interest expense
The following details the components of interest expense for the periods presented (in thousands):
Fiscal Year Ended
January 29, 2022
Fiscal Year Ended
January 30, 2021
Fiscal Year Ended
February 1, 2020
Interest on debt$45,124 $65,064 $96,747 
Interest on financing obligations4,022 3,965 2,503 
Debt issuance costs amortization2,193 2,496 2,745 
Original issue discount amortization1,195 1,865 2,427 
Loss on debt extinguishment657 4,077 3,820 
Loss on cash flow hedge6,340 6,927 — 
Capitalized interest(87)(9)(12)
Interest expense, net$59,444 $84,385 $108,230 
v3.22.0.1
Intangible Assets and Liabilities (Tables)
12 Months Ended
Jan. 29, 2022
Goodwill and Intangible Assets Disclosure [Abstract]  
Intangible assets and liabilities
Intangible assets and liabilities consist of the following (in thousands):
January 29, 2022
Gross Carrying AmountAccumulated AmortizationNet Amount
Goodwill$924,134 $— $924,134 
Intangible Assets Not Subject to Amortization:
BJ’s trade name$90,500 $— $90,500 
Intangible Assets Subject to Amortization:
Member relationships245,000 (212,041)32,959 
Private label brands8,500 (7,319)1,181 
Total intangible assets$344,000 $(219,360)$124,640 
January 30, 2021
Gross Carrying AmountAccumulated AmortizationNet Amount
Goodwill$924,134 $— $924,134 
Intangible Assets Not Subject to Amortization:
BJ’s trade name$90,500 $— $90,500 
Intangible Assets Subject to Amortization:
Member relationships245,000 (202,266)42,734 
Private label brands8,500 (6,611)1,889 
Total intangible assets$344,000 $(208,877)$135,123 
Future amortization expense The Company estimates that amortization expenses related to intangible assets will be as follows in each of the next five fiscal years (in thousands):
Intangible Assets
2022$9,230 
20237,866 
20246,517 
20255,639 
20264,887 
v3.22.0.1
Stock Incentive Plans (Tables)
12 Months Ended
Jan. 29, 2022
Share-based Payment Arrangement [Abstract]  
Fair value assumptions The fair value of the options granted in fiscal year 2020 and fiscal year
2019 was estimated using the Black-Scholes option pricing model with the following weighted-average assumptions (no dividends were expected).
Fiscal Year Ended
January 30, 2021
Fiscal Year Ended
February 1, 2020
Risk-free interest rate
0.44%
2.36%
Expected volatility25.0 %25.8 %
Weighted-average expected option life (in years)
 5.75 - 6.0
6.0
Weighted-average grant-date fair value
 $6.16 - $6.29
$8.37
Stock option activity
Presented below is a summary of the stock option activity and weighted-average exercise prices for the fiscal year ended January 29, 2022:
(Options in thousands)Number of Securities to be Issued Upon Exercise of Outstanding OptionsWeighted- average Exercise PriceWeighted-average Remaining Contractual Life (in years)
Outstanding, beginning of period3,673 $17.50 
Granted— — 
Forfeited— — 
Exercised(1,391)13.94 
Outstanding, end of period2,282 19.68 6.6
Vested and expected to vest, end of period2,282 19.68 6.6
Exercisable, end of period1,837 18.11 6.4
Non-vested restricted shares, restricted stock units and performance stock activity
Presented below is a summary of our non-vested restricted shares, restricted stock units and performance stock and weighted-average grant-date fair values for the fiscal year ended January 29, 2022:
Restricted StockRestricted Stock UnitsPerformance Stock
(Shares in thousands)SharesWeighted-average Grant-Date Fair ValueSharesWeighted-average Grant-Date Fair ValueSharesWeighted-average Grant-Date Fair Value
Outstanding, beginning of period1,575 $26.29 29 $34.54 527 $23.96 
Granted509 45.03 26 46.82 429 45.18 
Forfeited(14)39.76 — — (282)28.98 
Vested(1,017)29.59 (29)34.60 — — 
Outstanding, end of period1,053 $34.36 26 $46.82 674 $39.76 
v3.22.0.1
Income Taxes (Tables)
12 Months Ended
Jan. 29, 2022
Income Tax Disclosure [Abstract]  
Provision for income taxes
The provision for income taxes from continuing operations includes the following (in thousands):
Fiscal Year Ended
January 29, 2022
Fiscal Year Ended
January 30, 2021
Fiscal Year Ended
February 1, 2020
Federal:
Current$88,507 $94,947 $29,187 
Deferred1,951 (1,130)9,541 
State:
Current43,118 51,074 16,780 
Deferred(2,457)(8,066)704 
Total income tax provision$131,119 $136,825 $56,212 
Reconciliation of statutory federal income tax rate
A reconciliation of the statutory federal income tax rate with the Company’s effective income tax rate is as follows:
Fiscal Year Ended
January 29, 2022
Fiscal Year Ended
January 30, 2021
Fiscal Year Ended
February 1, 2020
Statutory federal income tax rates21.0 %21.0 %21.0 %
State income taxes, net of federal tax benefit5.8 6.1 5.7 
Work opportunity and solar energy tax credit(0.8)(0.6)(1.0)
Charitable contributions(0.3)(0.2)(0.2)
Prior year adjustments— (0.2)0.1 
Excess tax benefit related to share-based payments(2.4)(1.5)(2.7)
Other0.2 (0.1)0.1 
Effective income tax rate23.5 %24.5 %23.0 %
Significant components of deferred tax assets and liabilities
Significant components of the Company’s deferred tax assets and liabilities as of January 29, 2022 and January 30, 2021 are as follows (in thousands):
January 29, 2022January 30, 2021
Deferred tax assets:
Operating lease liability$616,340 $593,699 
Self-insurance reserves37,188 34,272 
Compensation and benefits25,958 28,549 
Financing obligations3,287 2,881 
Interest rate swap87 8,620 
Environment clean up reserve4,939 4,450 
Startup costs1,987 2,413 
Other22,863 18,412 
Total deferred tax assets$712,649 $693,296 
Deferred tax liabilities:
Operating lease right-of-use assets$596,957 $576,425 
Property and equipment116,053 104,458 
Intangible assets34,899 37,834 
Debt costs1,324 1,849 
Other10,759 12,089 
Total deferred tax liabilities759,992 732,655 
Net deferred tax liabilities$(47,343)$(39,359)
Reconciliation of unrecognized tax benefits
A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):
Fiscal Year Ended
January 29, 2022
Fiscal Year Ended
January 30, 2021
Balance, beginning of period$2,201 $2,161 
Additions for tax positions taken during the current year105 97 
Lapses in statute of limitations(43)(57)
Balance, end of period$2,263 $2,201 
v3.22.0.1
Asset Retirement Obligations (Tables)
12 Months Ended
Jan. 29, 2022
Asset Retirement Obligation Disclosure [Abstract]  
Asset retirement obligations The following is included in other non-current liabilities on the Consolidated Balance Sheets (in thousands):
Fiscal Year Ended
January 29, 2022
Fiscal Year Ended
January 30, 2021
Fiscal Year Ended
February 1, 2020
Balance, beginning of period$19,329 $17,153 $15,248 
Accretion expense1,419 1,302 1,111 
Liabilities incurred during the year629 874 794 
Balance, end of period$21,378 $19,329 $17,153 
v3.22.0.1
Accrued Expenses and Other Current Liabilities (Tables)
12 Months Ended
Jan. 29, 2022
Payables and Accruals [Abstract]  
Major components of accrued expenses and other current liabilities
The major components of accrued expenses and other current liabilities are as follows (in thousands):
January 29, 2022January 30, 2021
Deferred membership fee income$174,916 $155,580 
Employee compensation141,863 132,341 
Outstanding checks and payables133,966 119,761 
Insurance reserves48,379 46,042 
Sales, property, use and other taxes47,161 43,803 
BJ’s Perks rewards40,804 34,452 
Fixed asset accruals29,640 13,131 
Deferred revenues27,717 18,118 
Utilities, advertising and accrued interest21,699 22,809 
Membership fee income sales reserves and legal reserves14,870 12,360 
Gift cards11,799 10,293 
Accrued federal and state income taxes10,875 788 
Repairs and maintenance10,174 11,347 
Professional services8,251 7,371 
Other26,131 23,429 
Total$748,245 $651,625 
Membership fee income activity
The following table summarizes membership fee income activity for each of the last two fiscal years (in thousands):
Fiscal Year Ended
January 29, 2022
Fiscal Year Ended
January 30, 2021
Deferred membership fee income, beginning of period$155,580 $143,969 
Cash received from members380,273 344,715 
Revenue recognized in earnings(360,937)(333,104)
Deferred membership fee income, end of period$174,916 $155,580 
v3.22.0.1
Other Non-current Liabilities (Tables)
12 Months Ended
Jan. 29, 2022
Other Liabilities Disclosure [Abstract]  
Major components of other non-current liabilities
The major components of other non-current liabilities are as follows (in thousands):
January 29, 2022January 30, 2021
Workers’ compensation and general liability$98,851 $88,982 
Co-brand deferred revenue and other22,082 12,579 
Interest rate swap liability— 25,279 
Asset retirement obligations21,378 19,329 
Financing obligations14,816 14,118 
Deferred wage taxes— 20,593 
Total other non-current liabilities$157,127 $180,880 
v3.22.0.1
Derivative Financial Instruments (Tables)
12 Months Ended
Jan. 29, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Fair value of derivative instruments
The fair value of derivative instruments included on the Consolidated Balance Sheets are as follows (in thousands):
Accounting for Cash Flow HedgesNotional AmountFixed RateBalance Sheet ClassificationJanuary 29, 2022January 30, 2021
Interest rate swap$600,000 3.00 %Accrued expenses and other current liabilities$(1,540)$(18,828)
Interest rate swap360,000 3.00 %Accrued expenses and other current liabilities— — 
Interest rate swap240,000 3.00 %Accrued expenses and other current liabilities(616)(7,525)
Net carrying amount$1,200,000 Total liabilities$(2,156)$(26,353)
v3.22.0.1
Fair Value Measurements (Tables)
12 Months Ended
Jan. 29, 2022
Fair Value Disclosures [Abstract]  
Carrying amount and fair value of debt The gross carrying amount and fair value of the Company’s debt at January 29, 2022 are as follows (in thousands):
Carrying AmountFair Value
First Lien Term Loan$701,920 $702,053 
ABL Facility50,000 50,000 
Total Debt$751,920 $752,053 
The gross carrying amount and fair value of the Company’s debt at January 30, 2021 are as follows (in thousands):
Carrying AmountFair Value
First Lien Term Loan$801,920 $802,256 
ABL Facility310,000 310,000 
Total Debt$1,111,920 $1,112,256 
v3.22.0.1
Earnings Per Share (Tables)
12 Months Ended
Jan. 29, 2022
Earnings Per Share [Abstract]  
Reconciliation of basic and diluted weighted-average common shares outstanding
The table below reconciles basic weighted-average common shares outstanding to diluted weighted-average common shares outstanding for fiscal years 2021, 2020 and 2019:
Fiscal Year Ended
January 29, 2022
Fiscal Year Ended
January 30, 2021
Fiscal Year Ended
February 1, 2020
Weighted-average shares of common stock outstanding, used for basic computation135,385,777 136,110,860 136,173,675 
Plus: Incremental shares of potentially dilutive securities:
Stock incentive awards2,658,750 2,765,637 2,935,513 
Weighted-average shares of common stock and dilutive potential shares of common stock outstanding138,044,527 138,876,497 139,109,188 
Antidilutive shares
The table below summarizes restricted shares and stock options that were excluded from the computation of diluted earnings for fiscal years 2021, 2020 and 2019, as their inclusion would have been anti-dilutive:
Fiscal Year Ended
January 29, 2022
Fiscal Year Ended
January 30, 2021
Fiscal Year Ended
February 1, 2020
Restricted shares31,862 206,698 466,778 
Stock options— 276,415 626,976 
v3.22.0.1
Condensed Financial Information of Registrant (Parent Company Only) (Tables)
12 Months Ended
Jan. 29, 2022
Condensed Financial Information Disclosure [Abstract]  
Condensed Balance Sheets
BJ’S WHOLESALE CLUB HOLDINGS, INC.
(PARENT COMPANY ONLY)
CONDENSED BALANCE SHEETS
(Amounts in thousands)
Fiscal Year Ended
January 29, 2022
Fiscal Year Ended
January 30, 2021
ASSETS
Investment in subsidiaries$648,108 $319,327 
SHAREHOLDERS’ EQUITY
Preferred stock; $0.01 par value; 5,000 shares authorized, and no shares issued or outstanding
$— $— 
Common stock; $0.01 par value; 300,000 shares authorized, 145,451 shares issued and 135,506 shares outstanding at January 29, 2022; 300,000 shares authorized, 143,428 shares issued and 137,192 shares outstanding at January 30, 2021
1,454 1,434 
Additional paid-in capital904,009 805,849 
Retained earnings (accumulated deficit)131,313 (295,339)
Treasury stock, at cost, 9,945 shares at January 29, 2022 and 6,236 shares at January 30, 2021
(388,668)(192,617)
Total shareholders’ equity$648,108 $319,327 
Condensed Statements of Operations and Comprehensive Income
BJ’S WHOLESALE CLUB HOLDINGS, INC.
(PARENT COMPANY ONLY)
CONDENSED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME
(Amounts in thousands, except per share amounts)
Fiscal Year Ended
January 29, 2022
Fiscal Year Ended
January 30, 2021
Fiscal Year Ended
February 1, 2020
Equity in net income of subsidiaries$426,652 $421,030 $187,176 
Net income426,652 421,030 187,176 
Net income per share:
Basic$3.15 $3.09 $1.37 
Diluted3.09 3.03 1.35 
Weighted-average number of common shares outstanding:
Basic135,386 136,111 136,174 
Diluted138,045 138,876 139,109 
v3.22.0.1
Description of Business (Details)
Jan. 25, 2022
distribution_center
Jan. 29, 2022
warehouse_club
state
Organization, Consolidation and Presentation of Financial Statements [Abstract]    
Number of warehouse clubs | warehouse_club   226
Number of states in which entity operates | state   17
Number of distribution centers acquired | distribution_center 4  
v3.22.0.1
Summary of Significant Accounting Policies - Narrative (Details)
12 Months Ended
Jan. 25, 2022
distribution_center
Jun. 27, 2019
$ / shares
shares
Jun. 06, 2019
$ / shares
shares
Mar. 11, 2019
USD ($)
$ / shares
shares
Jan. 29, 2022
USD ($)
reporting_unit
Jan. 30, 2021
USD ($)
Feb. 01, 2020
USD ($)
Feb. 02, 2019
USD ($)
Feb. 03, 2019
USD ($)
Accounting Policies [Line Items]                  
Common stock issued for public offering, net of related fees (in shares) | shares   9,977,024              
Treasury stock purchases (in shares) | shares   2,500,000              
Treasury stock purchases, price (in usd per share) | $ / shares   $ 25.41              
Number of distribution centers acquired | distribution_center 4                
Allowance for doubtful accounts         $ 4,900,000 $ 3,100,000      
Depreciation expense         170,100,000 155,600,000 $ 143,500,000    
Amortization of debt issuance costs         $ 2,193,000 2,496,000 2,745,000    
Number of reporting units | reporting_unit         1        
Goodwill impairment         $ 0 0 0    
Impairment of long-lived assets         0 0 13,306,000    
Impairment related to IT assets             1,700,000    
Impairment related to fixed assets             2,000,000    
Impairment related to operating lease         0 0 9,600,000    
Property and equipment after impairment         $ 942,331,000 797,789,000 10,500,000    
Percentage of cash back earned         2.00%        
Maximum annual cash back amount         $ 500        
Percentage cash back earned on eligible purchases         5.00%        
Cash back in the form of electronic awards issued         $ 10        
Liability for award dollars earned         30,300,000 25,500,000      
Deferred royalty revenue         17,800,000 13,500,000      
Deferred revenue to be recognized         17,300,000        
Total revenues         16,667,302,000 15,430,017,000 13,190,707,000    
Sales returns reserve         6,700,000 7,200,000 $ 6,500,000    
Operating lease right-of-use assets, net         2,131,986,000 2,058,763,000      
Present value of lease liabilities         2,201,213,000        
Retained earnings (accumulated deficit)         $ 131,313,000 $ (295,339,000)      
Finance lease right-of-use asset, location         Property and equipment after impairment Property and equipment after impairment      
Finance lease liabilities, current, location         Accrued expenses and other current liabilities Accrued expenses and other current liabilities      
Finance lease liabilities, non-current, location         Other non-current liabilities Other non-current liabilities      
Advertising expense, percent of net sales         0.50% 0.60% 0.60%    
Cumulative effect of change in accounting principle | Accounting Standards Update 2016-02                  
Accounting Policies [Line Items]                  
Retained earnings (accumulated deficit)                 $ 11,600,000
Deferred membership fee income                  
Accounting Policies [Line Items]                  
Term of membership         12 months        
Deferred revenue related to membership fees         $ 174,900,000 $ 155,600,000      
Total revenues         360,937,000 333,104,000 $ 302,151,000    
Gift Card Programs                  
Accounting Policies [Line Items]                  
Deferred revenue related to membership fees         11,800,000 10,300,000      
Total revenues         39,700,000 39,700,000   $ 49,100,000  
BJ’s trade name                  
Accounting Policies [Line Items]                  
Impairment of intangible assets         0        
Interest Expense                  
Accounting Policies [Line Items]                  
Amortization of debt issuance costs         2,200,000 $ 2,500,000 $ 2,700,000    
Minimum                  
Accounting Policies [Line Items]                  
Self insurance reserve, per occurrence insured amount         300,000        
Maximum                  
Accounting Policies [Line Items]                  
Self insurance reserve, per occurrence insured amount         $ 1,000,000        
Building Improvements                  
Accounting Policies [Line Items]                  
Property and equipment, useful life         33 years        
Furniture Fixtures and Equipment | Minimum                  
Accounting Policies [Line Items]                  
Property and equipment, useful life         3 years        
Furniture Fixtures and Equipment | Maximum                  
Accounting Policies [Line Items]                  
Property and equipment, useful life         10 years        
Software and Software Development Costs                  
Accounting Policies [Line Items]                  
Property and equipment, useful life         3 years        
New York | Geographic Concentration Risk | Revenue Benchmark                  
Accounting Policies [Line Items]                  
Concentration risk percentage         23.00% 25.00% 25.00%    
Common Stock                  
Accounting Policies [Line Items]                  
Common stock issued for public offering, net of related fees (in shares) | shares   9,977,024 17,500,000 19,550,000          
Common stock issued, price (in usd per share) | $ / shares   $ 25.41 $ 24.65 $ 25.08          
Transaction costs       $ 1,200,000          
Common Stock | Over-Allotment Option                  
Accounting Policies [Line Items]                  
Common stock issued for public offering, net of related fees (in shares) | shares       2,550,000          
v3.22.0.1
Summary of Significant Accounting Policies - Percentage of Net Sales by Category (Details)
12 Months Ended
Jan. 29, 2022
Jan. 30, 2021
Feb. 01, 2020
Grocery      
Disaggregation of Revenue [Line Items]      
Revenue recognized 71.00% 77.00% 72.00%
General merchandise and services      
Disaggregation of Revenue [Line Items]      
Revenue recognized 14.00% 14.00% 15.00%
Gasoline and other      
Disaggregation of Revenue [Line Items]      
Revenue recognized 15.00% 9.00% 13.00%
v3.22.0.1
Summary of Significant Accounting Policies - Point of Sale Transactions as a Percentage of Net Sales and Total Revenue (Details) - Revenue from Rights Concentration Risk - Point Of Sale Transaction
12 Months Ended
Jan. 29, 2022
Jan. 30, 2021
Feb. 01, 2020
Revenues Net      
Concentration Risk [Line Items]      
Concentration risk percentage 93.00% 95.00% 96.00%
Revenue Benchmark      
Concentration Risk [Line Items]      
Concentration risk percentage 91.00% 93.00% 93.00%
v3.22.0.1
Related Party Transactions (Details) - USD ($)
$ in Millions
12 Months Ended
Jan. 29, 2022
Jan. 30, 2021
Feb. 01, 2020
Advantage Solutions Inc.      
Related Party Transaction [Line Items]      
Expenses with related party $ 2.9 $ 13.5 $ 42.6
v3.22.0.1
Leases - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Jan. 29, 2022
Jan. 30, 2021
Feb. 01, 2020
Lessee, Lease, Description [Line Items]      
Operating lease initial term 20 years    
Finance lease term 20 years    
Lease impairment charges $ 0.0 $ 0.0 $ 9.6
Minimum      
Lessee, Lease, Description [Line Items]      
Operating lease term 5 years    
Leases not yet commenced, term 6 years    
Maximum      
Lessee, Lease, Description [Line Items]      
Operating lease term 44 years    
Leases not yet commenced, term 20 years    
v3.22.0.1
Leases - Assets and Liabilities (Details) - USD ($)
$ in Thousands
Jan. 29, 2022
Jan. 30, 2021
Finance Leases:    
ROU assets recorded $ 19,283 $ 19,283
Accumulated amortization 11,706 10,578
Lease liability 16,082 15,230
Operating Leases:    
ROU assets recorded 2,599,460 2,363,437
Accumulated amortization $ 467,473 $ 304,674
v3.22.0.1
Leases - Components of Total Lease Costs (Details) - USD ($)
$ in Thousands
12 Months Ended
Jan. 29, 2022
Jan. 30, 2021
Feb. 01, 2020
Leases [Abstract]      
Operating lease cost $ 336,094 $ 327,325 $ 322,346
Finance lease cost:      
Amortization of right-of-use assets 1,128 564 1,128
Interest on lease liabilities 4,022 3,965 2,503
Total finance lease costs 5,150 4,529 3,631
Sublease income (980) (251) 0
Variable lease costs 85 230 98
Net lease costs $ 340,349 331,833 326,075
Operating leases, weighted-average remaining lease term 8 years 10 months 24 days    
Finance leases, weighted-average remaining lease term 11 years 2 months 12 days    
Operating leases, weighted-average discount rate percentage 7.80%    
Finance leases, weighted-average discount rate percentage 7.70%    
Operating cash flows paid for operating leases $ 325,941 317,997 311,971
Operating cash flows paid for interest portion of finance leases 4,022 3,965 2,503
Financing cash flows paid for principal portion of finance leases $ 1,112 $ 984 $ 612
v3.22.0.1
Leases - Future Lease Commitments (Details) - USD ($)
$ in Thousands
Jan. 29, 2022
Jan. 30, 2021
Operating Leases    
2022 $ 337,452  
2023 335,268  
2024 317,742  
2025 302,356  
2026 287,180  
Thereafter 1,860,343  
Total future minimum lease payments 3,440,341  
Less: imputed interest (1,239,128)  
Present value of lease liabilities 2,201,213  
Finance Leases    
2022 3,601  
2023 3,601  
2024 3,601  
2025 3,928  
2026 3,970  
Thereafter 11,947  
Total future minimum lease payments 30,648  
Less: imputed interest (14,566)  
Present value of lease liabilities $ 16,082 $ 15,230
v3.22.0.1
Debt and Credit Arrangements - Debt Components (Details) - USD ($)
$ in Thousands
Jan. 29, 2022
Jan. 30, 2021
Debt Instrument [Line Items]    
Carrying Amount $ 751,920 $ 1,111,920
Unamortized debt discount and debt issuance costs (3,352) (5,745)
Less: Current portion 0 (260,000)
Long-term debt 748,568 846,175
ABL Facility    
Debt Instrument [Line Items]    
Carrying Amount 50,000 310,000
First Lien Term Loan    
Debt Instrument [Line Items]    
Carrying Amount $ 701,920 $ 801,920
v3.22.0.1
Debt and Credit Arrangements - Narrative (Details)
$ in Thousands
12 Months Ended
Jul. 30, 2021
USD ($)
Apr. 30, 2021
USD ($)
Oct. 30, 2020
USD ($)
Jul. 29, 2020
Jul. 13, 2020
USD ($)
Jan. 29, 2020
USD ($)
Nov. 01, 2019
USD ($)
Jan. 29, 2022
USD ($)
Jan. 30, 2021
USD ($)
Feb. 01, 2020
USD ($)
Aug. 13, 2018
Debt Instrument [Line Items]                      
Carrying Amount               $ 751,920 $ 1,111,920    
Proceeds from ABL facility               0 996,000 $ 1,390,000  
Debt third-party fees           $ 1,700          
Repayments of secured debt               100,000 510,000 200,000  
Cash and cash equivalents   $ 100,000           45,436 43,518    
Amortization of debt issuance costs and accretion of original issues discount               $ 3,387 4,362 $ 5,172  
ABL Facility                      
Debt Instrument [Line Items]                      
Decrease in basis spread on variable rate upon achievement of certain net leverage ratio               0.125%      
Carrying Amount               $ 50,000 $ 310,000    
Proceeds from ABL facility     $ 260,000       $ 200,000        
Cash and cash equivalents $ 210,000   100,000                
Repayments of debt $ 210,000                    
ABL Facility | Term Loan                      
Debt Instrument [Line Items]                      
Debt face amount               $ 50,000      
Minimum net leverage ratio               3.00      
Interest rate, term loan               2.10% 2.14%    
Repayments of debt   50,000                  
ABL Facility | Revolving Credit Facility                      
Debt Instrument [Line Items]                      
Maximum borrowing capacity               $ 950,000      
Carrying Amount               $ 50,000 $ 310,000    
Interest rate, credit facility               1.23% 1.25%    
Unused capacity               $ 886,900 $ 641,100    
ABL Facility | Revolving Credit Facility | London Interbank Offered Rate (LIBOR) | Minimum                      
Debt Instrument [Line Items]                      
Basis spread on variable rate               1.25%      
ABL Facility | Revolving Credit Facility | London Interbank Offered Rate (LIBOR) | Maximum                      
Debt Instrument [Line Items]                      
Basis spread on variable rate               1.75%      
ABL Facility | Revolving Credit Facility | Base Rate | Minimum                      
Debt Instrument [Line Items]                      
Basis spread on variable rate               0.25%      
ABL Facility | Revolving Credit Facility | Base Rate | Maximum                      
Debt Instrument [Line Items]                      
Basis spread on variable rate               0.75%      
ABL Facility | Term Loan | London Interbank Offered Rate (LIBOR) | Minimum                      
Debt Instrument [Line Items]                      
Basis spread on variable rate               2.00%      
ABL Facility | Term Loan | London Interbank Offered Rate (LIBOR) | Maximum                      
Debt Instrument [Line Items]                      
Basis spread on variable rate               3.00%      
ABL Facility | Term Loan | Base Rate | Minimum                      
Debt Instrument [Line Items]                      
Basis spread on variable rate               1.00%      
ABL Facility | Term Loan | Base Rate | Maximum                      
Debt Instrument [Line Items]                      
Basis spread on variable rate               1.50%      
ABL Facility | Letter of Credit                      
Debt Instrument [Line Items]                      
Carrying Amount               $ 12,700 15,000    
First Lien Term Loan                      
Debt Instrument [Line Items]                      
Debt face amount           1,315,200          
Minimum net leverage ratio                     3.50
Carrying Amount               $ 701,920 $ 801,920    
Write off of debt issuance costs         $ 1,300 100 $ 2,000        
Refinancing fees           $ 1,700          
Repayments of secured debt         $ 150,000            
Cash and cash equivalents   150,000 100,000                
Repayments of debt   100,000 360,000                
Amortization of debt issuance costs and accretion of original issues discount   $ 700 $ 2,800                
Effective interest rate               2.11% 2.13%    
First Lien Term Loan | London Interbank Offered Rate (LIBOR)                      
Debt Instrument [Line Items]                      
Basis spread on variable rate           2.25%          
Reduction in base rate, basis spread       0.0200              
First Lien Term Loan | Base Rate                      
Debt Instrument [Line Items]                      
Basis spread on variable rate           1.25%          
Interest rate step down upon achievement of certain objectives           0.25%          
v3.22.0.1
Debt and Credit Arrangements - Scheduled Future Minimum Principal Payment on Debt (Details) - USD ($)
$ in Thousands
Jan. 29, 2022
Jan. 30, 2021
Debt Disclosure [Abstract]    
2022 $ 0  
2023 751,920  
2024 0  
2025 0  
2026 0  
Thereafter 0  
Total $ 751,920 $ 1,111,920
v3.22.0.1
Interest Expense, Net - Components of Interest Expense (Details) - USD ($)
$ in Thousands
12 Months Ended
Jan. 29, 2022
Jan. 30, 2021
Feb. 01, 2020
Other Income and Expenses [Abstract]      
Interest on debt $ 45,124 $ 65,064 $ 96,747
Interest on financing obligations 4,022 3,965 2,503
Debt issuance costs amortization 2,193 2,496 2,745
Original issue discount amortization 1,195 1,865 2,427
Loss on debt extinguishment 657 4,077 3,820
Loss on cash flow hedge 6,340 6,927 0
Capitalized interest (87) (9) (12)
Interest expense, net $ 59,444 $ 84,385 $ 108,230
v3.22.0.1
Intangible Assets and Liabilities (Details) - USD ($)
$ in Thousands
Jan. 29, 2022
Jan. 30, 2021
Indefinite-lived Intangible Assets [Line Items]    
Goodwill, gross carrying amount $ 924,134 $ 924,134
Goodwill, net amount 924,134 924,134
Intangible assets subject to amortization, accumulated amortization (219,360) (208,877)
Total intangible assets, gross carrying amount 344,000 344,000
Total intangible assets, net carrying amount 124,640 135,123
Member relationships    
Indefinite-lived Intangible Assets [Line Items]    
Intangible assets subject to amortization, gross carrying amount 245,000 245,000
Intangible assets subject to amortization, accumulated amortization (212,041) (202,266)
Intangible assets subject to amortization, net carrying amount 32,959 42,734
Private label brands    
Indefinite-lived Intangible Assets [Line Items]    
Intangible assets subject to amortization, gross carrying amount 8,500 8,500
Intangible assets subject to amortization, accumulated amortization (7,319) (6,611)
Intangible assets subject to amortization, net carrying amount 1,181 1,889
BJ’s trade name    
Indefinite-lived Intangible Assets [Line Items]    
Intangible assets not subject to amortization, carrying amount $ 90,500 $ 90,500
v3.22.0.1
Intangible Assets and Liabilities - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Jan. 29, 2022
Jan. 30, 2021
Feb. 01, 2020
SG&A      
Finite-Lived Intangible Assets [Line Items]      
Amortization expenses $ 10.5 $ 11.9 $ 13.5
Member relationships      
Finite-Lived Intangible Assets [Line Items]      
Intangible assets useful life 15 years 3 months 18 days    
Private label brands      
Finite-Lived Intangible Assets [Line Items]      
Intangible assets useful life 12 years    
v3.22.0.1
Intangible Assets and Liabilities - Estimates That Amortization Expense Related to Intangible Assets (Details)
$ in Thousands
Jan. 29, 2022
USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]  
2022 $ 9,230
2023 7,866
2024 6,517
2025 5,639
2026 $ 4,887
v3.22.0.1
Stock Incentive Plans - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Apr. 16, 2021
Jan. 29, 2022
Jan. 30, 2021
Feb. 01, 2020
Jun. 14, 2018
Jun. 13, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Accelerated stock-based compensation $ 17.5          
Stock-based compensation   $ 53.8 $ 32.2 $ 18.8    
Stock-based compensation, post-tax   38.8 23.2 13.5    
Unrecognized compensation cost   $ 49.5        
Unrecognized compensation cost, period to be recognized   3 years        
Intrinsic value of options exercised   $ 55.2 45.0 37.1    
Tax benefit related to option exercises   15.5 12.6 10.4    
Intrinsic value of options vested and expected to vest   $ 87.3        
Stock options            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Vesting period   3 years        
Contractual term   10 years        
Performance Stock            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Estimated payout percentage   100.00%        
Maximum payout percentage   200.00%        
Restricted Stock            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Fair value as of vesting date   $ 46.9        
Restricted Stock Units            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Fair value as of vesting date   $ 1.3        
The 2018 Plan            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Shares authorized (in shares)           13,148,058
Shares available for issuance (in shares)   5,544,648        
The 2011 Plan and 2012 Director Plan            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Shares reserved (in shares)           985,369
Employee Stock Purchase Plan            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Stock-based compensation   $ 0.8 $ 0.6 $ 0.4    
ESPP, allocated shares (in shares)         973,014  
ESPP, annual increase on first day of calendar year (in shares)         486,507  
ESPP, annual increase on first day of calendar year, percent         0.50%  
v3.22.0.1
Stock Incentive Plans - Weighted-Average Assumptions Used To Estimate Fair Value of Options (Details) - $ / shares
12 Months Ended
Jan. 30, 2021
Feb. 01, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Risk-free interest rate 0.44% 2.36%
Expected volatility 25.00% 25.80%
Weighted-average expected option life   6 years
Weighted-average grant-date fair value (in usd per share)   $ 8.37
Minimum    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Weighted-average expected option life 5 years 9 months  
Weighted-average grant-date fair value (in usd per share) $ 6.16  
Maximum    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Weighted-average expected option life 6 years  
Weighted-average grant-date fair value (in usd per share) $ 6.29  
v3.22.0.1
Stock Incentive Plans - Stock Option Activity (Details)
shares in Thousands
12 Months Ended
Jan. 29, 2022
$ / shares
shares
Number of Securities to be Issued Upon Exercise of Outstanding Options  
Outstanding (in shares) | shares 3,673
Granted (in shares) | shares 0
Forfeited (in shares) | shares 0
Exercised (in shares) | shares (1,391)
Outstanding (in shares) | shares 2,282
Vested and expected to vest (in shares) | shares 2,282
Exercisable (in shares) | shares 1,837
Weighted- average Exercise Price  
Outstanding, beginning of period (in usd per share) | $ / shares $ 17.50
Granted (in usd per share) | $ / shares 0
Forfeited (in usd per share) | $ / shares 0
Exercised (in usd per share) | $ / shares 13.94
Outstanding, beginning of period (in usd per share) | $ / shares 19.68
Vested and expected to vest (in usd per share) | $ / shares 19.68
Exercisable (in usd per share) | $ / shares $ 18.11
Weighted-average Remaining Contractual Life  
Outstanding 6 years 7 months 6 days
Vested and expected to vest 6 years 7 months 6 days
Exercisable 6 years 4 months 24 days
v3.22.0.1
Stock Incentive Plans - Non-vested Restricted Shares, Restricted Stock Units and Performance Stock (Details)
shares in Thousands
12 Months Ended
Jan. 29, 2022
$ / shares
shares
Restricted Stock  
Shares  
Outstanding (in shares) | shares 1,575
Granted (in shares) | shares 509
Forfeited (in shares) | shares (14)
Vested (in shares) | shares (1,017)
Outstanding (in shares) | shares 1,053
Weighted-average Grant-Date Fair Value  
Outstanding (in usd per share) | $ / shares $ 26.29
Granted (in usd per share) | $ / shares 45.03
Forfeited (in usd per share) | $ / shares 39.76
Vested (in usd per share) | $ / shares 29.59
Outstanding (in usd per share) | $ / shares $ 34.36
Restricted Stock Units  
Shares  
Outstanding (in shares) | shares 29
Granted (in shares) | shares 26
Forfeited (in shares) | shares 0
Vested (in shares) | shares (29)
Outstanding (in shares) | shares 26
Weighted-average Grant-Date Fair Value  
Outstanding (in usd per share) | $ / shares $ 34.54
Granted (in usd per share) | $ / shares 46.82
Forfeited (in usd per share) | $ / shares 0
Vested (in usd per share) | $ / shares 34.60
Outstanding (in usd per share) | $ / shares $ 46.82
Performance Stock  
Shares  
Outstanding (in shares) | shares 527
Granted (in shares) | shares 429
Forfeited (in shares) | shares (282)
Vested (in shares) | shares 0
Outstanding (in shares) | shares 674
Weighted-average Grant-Date Fair Value  
Outstanding (in usd per share) | $ / shares $ 23.96
Granted (in usd per share) | $ / shares 45.18
Forfeited (in usd per share) | $ / shares 28.98
Vested (in usd per share) | $ / shares 0
Outstanding (in usd per share) | $ / shares $ 39.76
v3.22.0.1
Treasury Shares and Share Repurchase Program (Details) - USD ($)
$ / shares in Units, $ in Thousands
12 Months Ended
Jun. 27, 2019
Jan. 29, 2022
Jan. 30, 2021
Feb. 01, 2020
Nov. 16, 2021
Dec. 19, 2019
Equity, Class of Treasury Stock [Line Items]            
Common stock issued for public offering, net of related fees (in shares) 9,977,024          
Treasury stock purchases (in shares) 2,500,000          
Treasury stock purchases, price (in usd per share) $ 25.41          
Shares reacquired to satisfy employees' tax withholding obligations upon vesting (in shares)   376,758 212,173      
Shares reacquired to satisfy employees' tax withholding obligations upon vesting, value   $ 16,800 $ 6,500      
Share repurchase program, available amount   471,200        
Treasury stock purchases   $ 196,051 $ 106,203 $ 67,305    
Share Repurchase Programs            
Equity, Class of Treasury Stock [Line Items]            
Treasury stock purchases (in shares)   3,331,956        
Treasury stock purchases   $ 179,200        
2019 Repurchase Program            
Equity, Class of Treasury Stock [Line Items]            
Treasury stock purchases (in shares)   2,880,614        
Share repurchase program, authorized amount           $ 250,000
Treasury stock purchases   $ 150,400        
2021 Repurchase Program            
Equity, Class of Treasury Stock [Line Items]            
Share repurchase program, authorized amount         $ 500,000  
v3.22.0.1
Income Taxes - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Jan. 29, 2022
Jan. 30, 2021
Feb. 01, 2020
Income Tax Disclosure [Abstract]      
Unrecognized tax benefits that would favorably affect the effective tax rate $ 2.0 $ 1.9  
Amount by which unrecognized tax benefits could decrease within the next twelve months 1.0    
Unrecognized tax benefits, interest expense (income) 0.0 0.0 $ (0.3)
Unrecognized tax benefits, accrued interest $ 0.2 $ 0.2  
v3.22.0.1
Income Taxes - Provision for Income Taxes (Details) - USD ($)
$ in Thousands
12 Months Ended
Jan. 29, 2022
Jan. 30, 2021
Feb. 01, 2020
Federal:      
Current $ 88,507 $ 94,947 $ 29,187
Deferred 1,951 (1,130) 9,541
State:      
Current 43,118 51,074 16,780
Deferred (2,457) (8,066) 704
Total income tax provision $ 131,119 $ 136,825 $ 56,212
v3.22.0.1
Income Taxes - Reconciliation of Statutory Federal Income Tax Rate (Details)
12 Months Ended
Jan. 29, 2022
Jan. 30, 2021
Feb. 01, 2020
Income Tax Disclosure [Abstract]      
Statutory federal income tax rates 21.00% 21.00% 21.00%
State income taxes, net of federal tax benefit 5.80% 6.10% 5.70%
Work opportunity and solar energy tax credit (0.80%) (0.60%) (1.00%)
Charitable contributions (0.30%) (0.20%) (0.20%)
Prior year adjustments 0.00% (0.20%) 0.10%
Excess tax benefit related to share-based payments (2.40%) (1.50%) (2.70%)
Other 0.20% (0.10%) 0.10%
Effective income tax rate 23.50% 24.50% 23.00%
v3.22.0.1
Income Taxes - Deferred Tax Assets Component (Details) - USD ($)
$ in Thousands
Jan. 29, 2022
Jan. 30, 2021
Deferred tax assets:    
Operating lease liability $ 616,340 $ 593,699
Self-insurance reserves 37,188 34,272
Compensation and benefits 25,958 28,549
Financing obligations 3,287 2,881
Interest rate swap 87 8,620
Environment clean up reserve 4,939 4,450
Startup costs 1,987 2,413
Other 22,863 18,412
Total deferred tax assets 712,649 693,296
Deferred tax liabilities:    
Operating lease right-of-use assets 596,957 576,425
Property and equipment 116,053 104,458
Intangible assets 34,899 37,834
Debt costs 1,324 1,849
Other 10,759 12,089
Total deferred tax liabilities 759,992 732,655
Net deferred tax liabilities $ (47,343) $ (39,359)
v3.22.0.1
Income Taxes - Unrecognized Tax Benefits (Details) - USD ($)
$ in Thousands
12 Months Ended
Jan. 29, 2022
Jan. 30, 2021
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]    
Balance, beginning of period $ 2,201 $ 2,161
Additions for tax positions taken during the current year 105 97
Lapses in statute of limitations (43) (57)
Balance, end of period $ 2,263 $ 2,201
v3.22.0.1
Retirement Plans (Details) - USD ($)
$ in Millions
12 Months Ended
Jan. 29, 2022
Jan. 30, 2021
Feb. 01, 2020
Defined Contribution Plan Disclosure [Line Items]      
401(k) plan, pretax contribution percent of salary 50.00%    
401(k) plan, employer match percent 50.00%    
401(k) plan, employer matching contribution percent 6.00%    
401(k) plan, pretax expense $ 11.1 $ 11.6 $ 10.0
BJS Non-contributory Deferred Contribution Retirement Plan      
Defined Contribution Plan Disclosure [Line Items]      
401(k) plan, employer match percent 5.00%    
401(k) plan, pretax expense $ 1.8 $ 2.8 $ 2.6
401(k) plan, contribution vesting period 4 years    
v3.22.0.1
Asset Retirement Obligations - Asset Retirement (Details) - USD ($)
$ in Thousands
12 Months Ended
Jan. 29, 2022
Jan. 30, 2021
Feb. 01, 2020
Asset Retirement Obligation, Roll Forward Analysis [Roll Forward]      
Balance, beginning of period $ 19,329 $ 17,153 $ 15,248
Accretion expense 1,419 1,302 1,111
Liabilities incurred during the year 629 874 794
Balance, end of period $ 21,378 $ 19,329 $ 17,153
v3.22.0.1
Accrued Expenses and Other Current Liabilities (Details) - USD ($)
$ in Thousands
Jan. 29, 2022
Jan. 30, 2021
Feb. 01, 2020
Contract With Customer, Liability [Line Items]      
Employee compensation $ 141,863 $ 132,341  
Outstanding checks and payables 133,966 119,761  
Insurance reserves 48,379 46,042  
Sales, property, use and other taxes 47,161 43,803  
BJ’s Perks rewards 40,804 34,452  
Fixed asset accruals 29,640 13,131  
Utilities, advertising and accrued interest 21,699 22,809  
Operating lease right-of-use assets 596,957 576,425  
Membership fee income sales reserves and legal reserves 14,870 12,360  
Gift cards 11,799 10,293  
Accrued federal and state income taxes 10,875 788  
Repairs and maintenance 10,174 11,347  
Professional services 8,251 7,371  
Other 26,131 23,429  
Total 748,245 651,625  
Deferred membership fee income      
Contract With Customer, Liability [Line Items]      
Deferred revenue 174,916 155,580 $ 143,969
Deferred revenues      
Contract With Customer, Liability [Line Items]      
Deferred revenue $ 27,717 $ 18,118  
v3.22.0.1
Accrued Expenses and Other Current Liabilities - Contract With Customer Asset and Liability (Details) - USD ($)
$ in Thousands
12 Months Ended
Jan. 29, 2022
Jan. 30, 2021
Feb. 01, 2020
Contract With Customer, Liability [Roll Forward]      
Revenue recognized in earnings $ (16,667,302) $ (15,430,017) $ (13,190,707)
Deferred membership fee income      
Contract With Customer, Liability [Roll Forward]      
Deferred membership fee income, beginning of period 155,580 143,969  
Cash received from members 380,273 344,715  
Revenue recognized in earnings (360,937) (333,104) (302,151)
Deferred membership fee income, end of period $ 174,916 $ 155,580 $ 143,969
v3.22.0.1
Other Non-current Liabilities (Details) - USD ($)
$ in Thousands
Jan. 29, 2022
Jan. 30, 2021
Other Liabilities Disclosure [Abstract]    
Workers’ compensation and general liability $ 98,851 $ 88,982
Co-brand deferred revenue and other 22,082 12,579
Interest rate swap liability 0 25,279
Asset retirement obligations 21,378 19,329
Financing obligations 14,816 14,118
Deferred wage taxes 0 20,593
Total other non-current liabilities $ 157,127 $ 180,880
v3.22.0.1
Derivative Financial Instruments - Narrative (Details)
$ in Thousands
12 Months Ended
Jul. 30, 2021
USD ($)
Apr. 30, 2021
USD ($)
Nov. 10, 2020
USD ($)
derivative_instrument
Oct. 30, 2020
USD ($)
Nov. 01, 2019
USD ($)
Nov. 13, 2018
derivative_instrument
Jan. 29, 2022
USD ($)
Jan. 30, 2021
USD ($)
Feb. 01, 2020
USD ($)
Feb. 13, 2019
USD ($)
Derivative [Line Items]                    
Number of derivative instruments entered | derivative_instrument           3        
Amount of hedged item                   $ 1,200,000
Interest rate                   3.00%
Proceeds from ABL facility             $ 0 $ 996,000 $ 1,390,000  
Cash and cash equivalents   $ 100,000         45,436 43,518    
Losses reclassified to interest expense $ 3,500 4,700   $ 5,100            
Number of derivatives terminated | derivative_instrument     1              
Notional amount             1,200,000      
Derivative liability             2,156 26,353    
Unrealized gains (losses) recorded in comprehensive income             $ 24,200 $ 1,700    
Terminated Interest Rate Swaps                    
Derivative [Line Items]                    
Notional amount     $ 360,000              
Fixed rate     3.00%              
Ineffective Interest Rate Swap                    
Derivative [Line Items]                    
Notional amount     $ 240,000              
Fixed rate     3.00%              
ABL Facility                    
Derivative [Line Items]                    
Proceeds from ABL facility       260,000 $ 200,000          
Cash and cash equivalents 210,000     100,000            
Repayments of debt $ 210,000                  
ABL Facility | Term Loan                    
Derivative [Line Items]                    
Repayments of debt   50,000                
First Lien Term Loan                    
Derivative [Line Items]                    
Cash and cash equivalents   150,000   100,000            
Repayments of debt   $ 100,000   $ 360,000            
v3.22.0.1
Derivative Financial Instruments - Fair Values of Derivative Instruments (Details) - USD ($)
$ in Thousands
Jan. 29, 2022
Jan. 30, 2021
Derivative [Line Items]    
Notional amount $ 1,200,000  
Fair value (2,156) $ (26,353)
Interest rate swap 1    
Derivative [Line Items]    
Notional amount $ 600,000  
Fixed rate 3.00%  
Fair value $ (1,540) (18,828)
Interest rate swap 2    
Derivative [Line Items]    
Notional amount $ 360,000  
Fixed rate 3.00%  
Fair value $ 0 0
Interest rate swap 3    
Derivative [Line Items]    
Notional amount $ 240,000  
Fixed rate 3.00%  
Fair value $ (616) $ (7,525)
v3.22.0.1
Fair Value Measurements (Details) - USD ($)
$ in Thousands
Jan. 29, 2022
Jan. 30, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Carrying Amount $ 751,920 $ 1,111,920
Fair Value 752,053 1,112,256
First Lien Term Loan    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Carrying Amount 701,920 801,920
Fair Value 702,053 802,256
ABL Facility    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Carrying Amount 50,000 310,000
Fair Value $ 50,000 $ 310,000
v3.22.0.1
Earnings Per Share (Details) - shares
12 Months Ended
Jan. 29, 2022
Jan. 30, 2021
Feb. 01, 2020
Earnings Per Share [Abstract]      
Weighted-average shares of common stock outstanding, used for basic calculation (in shares) 135,385,777 136,110,860 136,173,675
Plus: incremental shares of potentially dilutive securities: stock incentive awards (in shares) 2,658,750 2,765,637 2,935,513
Weighted-average shares of common stock and dilutive potential shares of common stock outstanding (in shares) 138,044,527 138,876,497 139,109,188
v3.22.0.1
Earnings Per Share - Antidilutive Shares (Details) - shares
12 Months Ended
Jan. 29, 2022
Jan. 30, 2021
Feb. 01, 2020
Restricted shares      
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]      
Securities excluded from computation of diluted earnings (in shares) 31,862,000 206,698,000 466,778,000
Stock options      
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]      
Securities excluded from computation of diluted earnings (in shares) 0 276,415,000 626,976,000
v3.22.0.1
Condensed Financial Information of Registrant (Parent Company Only) - Balance Sheet (Details) - USD ($)
$ / shares in Units, $ in Thousands
Jan. 29, 2022
Jan. 30, 2021
Feb. 01, 2020
Feb. 02, 2019
SHAREHOLDERS’ EQUITY (DEFICIT)        
Preferred stock; $0.01 par value; 5,000 shares authorized, and no shares issued or outstanding $ 0 $ 0    
Common stock; $0.01 par value; 300,000 shares authorized, 145,451 shares issued and 135,506 shares outstanding at January 29, 2022; 300,000 shares authorized, 143,428 shares issued and 137,192 shares outstanding at January 30, 2021 1,454 1,434    
Retained earnings (accumulated deficit) 131,313 (295,339)    
Treasury stock, at cost, 9,945 shares at January 29, 2022 and 6,236 shares at January 30, 2021 (388,668) (192,617)    
Total shareholders’ equity $ 648,108 $ 319,327 $ (54,344) $ (202,084)
Balance Sheet Parenthetical        
Preferred stock, par value (in usd per share) $ 0.01 $ 0.01    
Preferred stock, authorized (in shares) 5,000,000 5,000,000    
Preferred stock, issued (in shares) 0 0    
Preferred stock, outstanding (in shares) 0 0    
Common stock, par value (in usd per share) $ 0.01 $ 0.01    
Common stock, authorized (in shares) 300,000,000 300,000,000    
Common stock, issued (in shares) 145,451,000 143,428,000    
Common stock, outstanding (in shares) 135,506,000 137,192,000    
Treasury stock (in shares) 9,945,000 6,236,000    
Parent Company        
ASSETS        
Investment in subsidiaries $ 648,108 $ 319,327    
SHAREHOLDERS’ EQUITY (DEFICIT)        
Preferred stock; $0.01 par value; 5,000 shares authorized, and no shares issued or outstanding 0 0    
Common stock; $0.01 par value; 300,000 shares authorized, 145,451 shares issued and 135,506 shares outstanding at January 29, 2022; 300,000 shares authorized, 143,428 shares issued and 137,192 shares outstanding at January 30, 2021 1,454 1,434    
Additional paid-in capital 904,009 805,849    
Retained earnings (accumulated deficit) 131,313 (295,339)    
Treasury stock, at cost, 9,945 shares at January 29, 2022 and 6,236 shares at January 30, 2021 (388,668) (192,617)    
Total shareholders’ equity $ 648,108 $ 319,327    
Balance Sheet Parenthetical        
Preferred stock, par value (in usd per share) $ 0.01 $ 0.01    
Preferred stock, authorized (in shares) 5,000 5,000    
Preferred stock, issued (in shares) 0 0    
Preferred stock, outstanding (in shares) 0 0    
Common stock, par value (in usd per share) $ 0.01 $ 0.01    
Common stock, authorized (in shares) 300,000,000 300,000,000    
Common stock, issued (in shares) 145,451,000 143,428    
Common stock, outstanding (in shares) 135,506,000 137,192    
Treasury stock (in shares) 9,945,000 6,236    
v3.22.0.1
Condensed Financial Information of Registrant (Parent Company Only) - Income Statement (Details) - USD ($)
$ / shares in Units, $ in Thousands
12 Months Ended
Jan. 29, 2022
Jan. 30, 2021
Feb. 01, 2020
Condensed Statement of Income Captions [Line Items]      
Net income $ 426,652 $ 421,030 $ 187,176
Net income per share:      
Basic (in usd per share) $ 3.15 $ 3.09 $ 1.37
Diluted (in usd per share) $ 3.09 $ 3.03 $ 1.35
Weighted-average number of common shares outstanding:      
Basic (in shares) 135,385,777 136,110,860 136,173,675
Diluted (in shares) 138,044,527 138,876,497 139,109,188
Parent Company      
Condensed Statement of Income Captions [Line Items]      
Equity in net income of subsidiaries $ 426,652 $ 421,030 $ 187,176
Net income $ 426,652 $ 421,030 $ 187,176
Net income per share:      
Basic (in usd per share) $ 3.15 $ 3.09 $ 1.37
Diluted (in usd per share) $ 3.09 $ 3.03 $ 1.35
Weighted-average number of common shares outstanding:      
Basic (in shares) 135,386,000 136,111,000 136,174,000
Diluted (in shares) 138,045,000 138,876,000 139,109,000
v3.22.0.1
Condensed Financial Information of Registrant (Parent Company Only) - Narrative (Details)
$ in Millions
12 Months Ended
Jan. 29, 2022
USD ($)
Debt Instrument [Line Items]  
Net income available for payment of dividends to Parent $ 426.7
Amount of restricted net assets of consolidated subsidiaries 117.8
First Lien Term Loan  
Debt Instrument [Line Items]  
Restriction on payment of dividends, general basket $ 25.0
Restriction on payment of dividends, percentage of net proceeds from stock offering 6.00%
Restriction on payment of dividends, maximum net leverage ratio 4.25
Restriction on payment of dividends, minimum interest coverage ratio 2.00
Revolving Credit Facility | ABL Facility  
Debt Instrument [Line Items]  
Restriction on payment of dividends, general basket $ 25.0
Restriction on payment of dividends, availability percentage 12.50%
Restriction on payment of dividends, availability term 6 months
Restriction on payment of dividends, availability threshold percentage 20.00%
Restriction on payment of dividends, minimum fixed charge coverage ratio 1.00
Restriction on payment of dividends, term of fixed charge coverage ratio 12 months
Restriction on payment of dividends, percentage of net proceeds from stock offering 6.00%