BJ'S WHOLESALE CLUB HOLDINGS, INC., 10-K filed on 3/18/2024
Annual Report
v3.24.1
Cover - USD ($)
12 Months Ended
Feb. 03, 2024
Mar. 06, 2024
Jul. 29, 2023
Cover [Abstract]      
Document Type 10-K    
Document Annual Report true    
Document Period End Date Feb. 03, 2024    
Current Fiscal Year End Date --02-03    
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 350 Campus Drive    
Entity Address, City or Town Marlborough    
Entity Address, State or Province MA    
Entity Address, Postal Zip Code 01752    
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    
Document Financial Statement Error Correction false    
Entity Shell Company false    
Entity Public Float     $ 8,800,000,000
Entity Common Stock, Shares Outstanding   132,961,162  
Documents Incorporated by Reference
Part III of this Annual Report on Form 10-K incorporates by reference portions of the registrant’s Definitive Proxy Statement for its 2024 Annual Meeting of Shareholders, which the registrant anticipates will be filed with the Securities and Exchange Commission no later than 120 days after the end of its 2023 fiscal year pursuant to Regulation 14A.
   
Entity Central Index Key 0001531152    
Amendment Flag false    
Document Fiscal Period Focus FY    
Document Fiscal Year Focus 2023    
v3.24.1
Audit Information
12 Months Ended
Feb. 03, 2024
Audit Information [Abstract]  
Auditor Firm ID 238
Auditor Name PricewaterhouseCoopers LLP
Auditor Location Boston, Massachusetts
v3.24.1
Consolidated Balance Sheets - USD ($)
$ in Thousands
Feb. 03, 2024
Jan. 28, 2023
Current assets:    
Cash and cash equivalents $ 36,049 $ 33,915
Accounts receivable, net 234,769 239,746
Merchandise inventories 1,454,822 1,378,551
Prepaid expenses and other current assets 68,366 51,033
Total current assets 1,794,006 1,703,245
Operating lease right-of-use assets, net 2,140,482 2,142,925
Property and equipment, net 1,578,792 1,337,029
Goodwill 1,008,816 1,008,816
Intangibles, net 107,632 115,505
Deferred income taxes 4,071 11,498
Other assets 43,823 30,938
Total assets 6,677,622 6,349,956
Current liabilities:    
Short-term debt 319,000 405,000
Current portion of operating lease liabilities 153,631 177,233
Accounts payable 1,183,281 1,195,697
Accrued expenses and other current liabilities 812,136 767,411
Total current liabilities 2,468,048 2,545,341
Long-term operating lease liabilities 2,050,883 2,058,797
Long-term debt 398,432 447,880
Deferred income taxes 74,773 57,024
Other non-current liabilities 226,635 194,077
Commitments and contingencies (see Note 10)
STOCKHOLDERS’ EQUITY    
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, 147,544 shares issued and 132,768 shares outstanding at February 3, 2024; 300,000 shares authorized, 146,347 shares issued and 133,903 shares outstanding at January 28, 2023 1,475 1,463
Additional paid-in capital 1,006,409 958,555
Retained earnings 1,168,231 644,490
Accumulated other comprehensive income 501 1,550
Treasury stock, at cost, 14,776 shares at February 3, 2024 and 12,444 shares at January 28, 2023 (717,765) (559,221)
Total stockholders’ equity 1,458,851 1,046,837
Total liabilities and stockholders’ equity $ 6,677,622 $ 6,349,956
v3.24.1
Consolidated Balance Sheets (Parentheticals) - $ / shares
shares in Thousands
Feb. 03, 2024
Jan. 28, 2023
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
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) 147,544 146,347
Common stock, outstanding (in shares) 132,768 133,903
Treasury stock (in shares) 14,776 12,444
v3.24.1
Consolidated Statements of Operations and Comprehensive Income - USD ($)
shares in Thousands, $ in Thousands
12 Months Ended
Feb. 03, 2024
Jan. 28, 2023
Jan. 29, 2022
Total revenues $ 19,968,689 $ 19,315,165 $ 16,667,302
Cost of sales 16,326,129 15,883,677 13,588,612
Selling, general and administrative expenses 2,822,513 2,668,569 2,446,465
Pre-opening expenses 19,628 24,933 14,902
Operating income 800,419 737,986 617,323
Interest expense, net 64,527 47,462 59,444
Income from continuing operations before income taxes 735,892 690,524 557,879
Provision for income taxes 212,240 176,262 131,119
Income from continuing operations 523,652 514,262 426,760
Income (loss) from discontinued operations, net of income taxes 89 (1,085) (108)
Net income $ 523,741 $ 513,177 $ 426,652
Income per share attributable to common stockholders—basic:      
Income from continuing operations (in usd per share) $ 3.94 $ 3.84 $ 3.15
Income (loss) from discontinued operations (in usd per share) 0 (0.01) 0
Net income (in usd per share) 3.94 3.83 3.15
Income per share attributable to common stockholders—diluted:      
Income from continuing operations (in usd per share) 3.88 3.77 3.09
Income (loss) from discontinued operations (in usd per share) 0 (0.01) 0
Net income (in usd per share) $ 3.88 $ 3.76 $ 3.09
Weighted-average number of shares outstanding:      
Basic (in shares) 133,047 134,017 135,386
Diluted (in shares) 135,118 136,473 138,045
Other comprehensive (loss) income:      
Postretirement medical plan adjustment, net of income tax (benefit) expense of $(210), $26 and $(43), respectively $ (548) $ 78 $ (110)
Amounts reclassified from accumulated other comprehensive income, net of tax (501) (421) 9,526
Unrealized gain on cash flow hedge, net of income tax of $0, $229 and $4,827, respectively 0 588 12,417
Total other comprehensive (loss) income (1,049) 245 21,833
Total comprehensive income 522,692 513,422 448,485
Net sales      
Total revenues 19,548,011 18,918,435 16,306,365
Deferred membership fee income      
Total revenues $ 420,678 $ 396,730 $ 360,937
v3.24.1
Consolidated Statements of Operations and Comprehensive Income (Parentheticals) - USD ($)
$ in Thousands
12 Months Ended
Feb. 03, 2024
Jan. 28, 2023
Jan. 29, 2022
Income Statement [Abstract]      
Postretirement medical plan adjustment, income tax $ (210) $ 26 $ (43)
Unrealized gain (loss) on cash flow hedge, income tax $ 0 $ 229 $ 4,827
v3.24.1
Consolidated Statements of Stockholders' Equity - USD ($)
shares in Thousands, $ in Thousands
Total
Common Stock
Additional Paid-in Capital
Retained Earnings (Accumulated Deficit)
Accumulated Other Comprehensive Income (Loss)
Treasury Stock
Common stock, outstanding (in shares) at Jan. 30, 2021   143,428        
Treasury stock, outstanding (in shares) at Jan. 30, 2021           (6,236)
Balance at Jan. 30, 2021 $ 319,327 $ 1,434 $ 826,377 $ (295,339) $ (20,528) $ (192,617)
Increase (Decrease) in Stockholders' Equity [Roll Forward]            
Net income 426,652     426,652    
Other comprehensive income (loss), net of tax 21,833       21,833  
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 (in shares)   108        
Common stock issued under ESPP 3,822 $ 1 3,821      
Stock-based compensation expense 53,837   53,837      
Exercise of stock options 18,713   18,713      
Acquisition of treasury stock (in shares)           (3,709)
Acquisition of treasury stock (196,051)         $ (196,051)
Common stock, outstanding (in shares) at Jan. 29, 2022   145,451        
Treasury stock, outstanding (in shares) at Jan. 29, 2022           (9,945)
Balance at Jan. 29, 2022 648,108 $ 1,454 902,704 131,313 1,305 $ (388,668)
Increase (Decrease) in Stockholders' Equity [Roll Forward]            
Net income 513,177     513,177    
Other comprehensive income (loss), net of tax 245       245  
Dividends paid (25)   (25)      
Common stock issued under stock incentive plans (in shares)   806        
Common stock issued under stock incentive plans 0 $ 8 (8)      
Common stock issued under ESPP (in shares)   90        
Common stock issued under ESPP 4,830 $ 1 4,829      
Stock-based compensation expense 42,617   42,617      
Exercise of stock options 8,438   8,438      
Acquisition of treasury stock (in shares)           (2,499)
Acquisition of treasury stock $ (170,553)         $ (170,553)
Common stock, outstanding (in shares) at Jan. 28, 2023 133,903 146,347        
Treasury stock, outstanding (in shares) at Jan. 28, 2023 (12,444)         (12,444)
Balance at Jan. 28, 2023 $ 1,046,837 $ 1,463 958,555 644,490 1,550 $ (559,221)
Increase (Decrease) in Stockholders' Equity [Roll Forward]            
Net income 523,741     523,741    
Other comprehensive income (loss), net of tax (1,049)       (1,049)  
Dividends paid (25)   (25)      
Common stock issued under stock incentive plans (in shares)   1,080        
Common stock issued under stock incentive plans 0 $ 11 (11)      
Common stock issued under ESPP (in shares)   117        
Common stock issued under ESPP 6,267 $ 1 6,266      
Stock-based compensation expense 39,021   39,021      
Exercise of stock options 2,603   2,603      
Acquisition of treasury stock (in shares)           (2,332)
Acquisition of treasury stock $ (158,544)         $ (158,544)
Common stock, outstanding (in shares) at Feb. 03, 2024 132,768 147,544        
Treasury stock, outstanding (in shares) at Feb. 03, 2024 (14,776)         (14,776)
Balance at Feb. 03, 2024 $ 1,458,851 $ 1,475 $ 1,006,409 $ 1,168,231 $ 501 $ (717,765)
v3.24.1
Consolidated Statements of Cash Flows - USD ($)
$ in Thousands
12 Months Ended
Feb. 03, 2024
Jan. 28, 2023
Jan. 29, 2022
CASH FLOWS FROM OPERATING ACTIVITIES      
Net income $ 523,741 $ 513,177 $ 426,652
Adjustments to reconcile net income to net cash provided by operating activities:      
Depreciation and amortization 227,696 200,934 180,548
Amortization of debt issuance costs and accretion of original issue discount 1,243 2,765 3,387
Debt extinguishment and refinancing charges 1,830 3,256 657
Stock-based compensation expense 39,021 42,617 53,837
Deferred income tax provision (benefit) 25,572 (1,938) (507)
Changes in operating leases and other non-cash items (21,655) 27,730 9,226
Increase (decrease) in cash due to changes in:      
Accounts receivable, net 10,764 (60,967) (1,232)
Merchandise inventories (76,271) (47,544) (37,240)
Prepaid expenses and other current assets (14,607) 4,135 (9,953)
Other assets (13,684) (6,580) (4,301)
Accounts payable (12,416) 82,914 124,709
Accrued expenses and other current liabilities 33,380 4,784 81,419
Other non-current liabilities (5,731) 22,882 4,453
Net cash provided by operating activities 718,883 788,165 831,655
CASH FLOWS FROM INVESTING ACTIVITIES      
Additions to property and equipment, net of disposals (467,075) (397,803) (323,591)
Proceeds from sale-leaseback transactions 12,310 27,266 19,080
Acquisitions 0 (376,521) 0
Net cash used in investing activities (454,765) (747,058) (304,511)
CASH FLOWS FROM FINANCING ACTIVITIES      
Proceeds from the issuance of long-term debt 305,041 67,610 0
Payments on long-term debt (355,041) (370,655) (100,000)
Proceeds from revolving lines of credit 742,000 1,402,000 0
Payments on revolving lines of credit (828,000) (997,000) (260,000)
Debt issuance costs paid (1,722) (4,783) 0
Dividends paid (25) (25) (25)
Net cash received from stock option exercises 2,603 8,438 18,713
Net cash received from ESPP 6,267 4,830 3,822
Acquisition of treasury stock (155,180) (172,288) (194,316)
Proceeds from financing obligations 26,640 15,388 7,692
Other financing activities (4,567) (6,143) (1,112)
Net cash used in financing activities (261,984) (52,628) (525,226)
Net increase (decrease) in cash and cash equivalents 2,134 (11,521) 1,918
Cash and cash equivalents, beginning of period 33,915 45,436 43,518
Cash and cash equivalents, end of period 36,049 33,915 45,436
Supplemental cash flow information:      
Interest paid 59,114 36,600 45,148
Income taxes paid 198,559 179,325 117,567
Non-cash financing and investing activities:      
Property additions included in accrued expenses 38,516 37,629 29,640
Treasury stock repurchases included in accrued expenses $ 3,364 $ 0 $ 1,735
v3.24.1
Description of Business
12 Months Ended
Feb. 03, 2024
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 operator of membership warehouse clubs concentrated primarily in the eastern half of the United States. The Company provides a curated assortment focused on grocery, general merchandise, gasoline and other ancillary services, coupons, and promotions to offer a differentiated shopping experience that is further enhanced by its omnichannel capabilities. As of February 3, 2024, BJ’s operated 243 warehouse clubs and 174 gas stations in 20 states.
v3.24.1
Summary of Significant Accounting Policies
12 Months Ended
Feb. 03, 2024
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 business, as is common with the business of retailers generally, is subject to seasonal influences. The Company’s sales and operating income have typically been highest in the fourth quarter holiday season and lowest in the first quarter of each fiscal year.
Fiscal Year
The Company follows the National Retail Federation's fiscal calendar and reports financial information on a 52- or 53-week year ending on the Saturday closest to January 31. Fiscal year 2023 ("2023") consists of the 53 weeks ended February 3, 2024, fiscal year 2022 ("2022") consists of the 52 weeks ended January 28, 2023, and fiscal year 2021 ("2021") consists of the 52 weeks ended January 29, 2022. Fiscal year 2024 ("2024") will consist of the 52 weeks ended February 1, 2025.
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 stockholders’ 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, include but are not limited to, estimating workers’ compensation and general liability self-insurance reserves. Actual results could differ from those estimates.
Segment Reporting
The Company’s retail operations, which include retail club and other sales procured from our clubs and distribution centers, represent substantially all of the consolidated total revenues, and are the only reportable segment. Substantially 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. Refer to Note 4 for a summary of the Company's percentage of net sales disaggregated by category.
Concentration Risk
The Company's clubs are primarily located in the eastern half of the United States. Sales from the New York metropolitan area comprised approximately 23%, 21%, and 23% of net sales in fiscal years 2023, 2022, and 2021, respectively.
Financial instruments that potentially subject the Company to concentrations of credit risk principally consist of cash held in financial institutions to the extent account balances exceed the amount insured by the Federal Deposit Insurance Corporation ("FDIC"). 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 $2.3 million and $4.4 million at February 3, 2024 and January 28, 2023, 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, 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 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 generally depreciated over estimated useful lives of 33 years. Interest and other capitalizable costs related to the development of buildings is capitalized during the construction period. Leasehold costs and improvements are amortized over the shorter of the remaining lease term, which includes renewal periods that are reasonably assured, or the asset’s estimated useful life. Furniture, fixtures and equipment are depreciated over their estimated useful lives, ranging from three to ten years.
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 generally 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 Company's term loan are recorded as a direct deduction of the carrying amount of long-term debt, while debt issuance costs associated with the ABL Revolving Facility are recorded within other assets in the consolidated balance sheets. Debt issuance costs are amortized over the respective terms 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 of $0.9 million, $1.7 million, and $2.2 million in fiscal years 2023, 2022, and 2021, respectively, is included in interest expense, net in the consolidated statements of operations and comprehensive income.
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 they may be impaired. The Company has determined it has one reporting unit for goodwill impairment testing purposes and assessed the recoverability as of December 30, 2023.
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") in the consolidated statements of operations and comprehensive income. The Company assessed the recoverability of goodwill in fiscal years 2023, 2022 and 2021 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 2023, 2022 or 2021.
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. Current and expected operating results, cash flows and other factors are considered in connection with management’s review. 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. The Company recorded an impairment charge of $1.2 million for a lease asset, which is included in loss from discontinued operations, net of taxes within the consolidated statements of operations and comprehensive income in fiscal year 2022. There were no impairments of lease assets in fiscal years 2023 or 2021.
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 lives. The Company’s asset retirement obligations relate to the future removal of gasoline tanks, solar panels, and related assets installed at leased clubs. See Note 15 for further information on the amounts accrued.
Workers’ Compensation and General Liability Self-insurance Reserves
The Company is primarily self-insured for workers’ compensation, general liability claims, and auto liability claims. Amounts in excess of certain levels, which range from $0.3 million to $1.0 million per occurrence for workers' compensation and general liability, and up to $2.0 million per occurrence for auto liability, are insured as a risk reduction strategy to mitigate the financial impact of catastrophic losses. 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 the Company's estimates. When historical losses are not a good measure of future liability, the Company bases its estimates of ultimate liability on its interpretation of current law, claims filed to date, and other relevant factors which are subject to change. Accruals for such claims, if any, are included in accrued expenses and other current liabilities and other non-current liabilities in the 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, 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 time of shipment.
Rewards programs
The Company’s BJ’s Perks Rewards membership program which was in place in fiscal 2022 and the first month of fiscal year 2023, allowed 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 offered a co-branded credit card program, the My BJ’s Perks program, which allowed My BJ’s Perks Mastercard credit card holders to earn up to a 10 cent-per-gallon discount on gasoline, up to 5% cash back on eligible purchases made in BJ’s clubs or online at bjs.com, and up to 2% cash back on purchases made with the card outside of BJ’s. Cash back was in the form of electronic awards issued in $10 increments that could be used online or in-club and expired 6 months from the date issued.
In the first quarter of fiscal year 2023, the Company rebranded the rewards program. The former BJ's Perks Rewards membership program is now the Club+ program, whereby participating members earn 2% cash back, up to a maximum of $500 per year, on qualified purchases made at BJs and a 5 cent-per-gallon discount at BJ's gas locations. Cash back is in the form of electronic awards issued to each member once $10 in rewards have been earned.
The Company's co-branded credit card program is now the BJ's One and BJ's One+ program, which allows cardholders with the opportunity to earn up to 5% cash back on purchases made in BJ's clubs or online at bjs.com and up to a 15 cent-per-gallon discount on gasoline when paying with a BJ's One or BJ's One+ Mastercard at BJ’s gas locations. Cash back is in the form of electronic awards issued to each member monthly on their credit card statement date. Earned rewards under these two programs do not expire.
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. Earned awards may be redeemed on future purchases made at the Company. The Company recognizes revenue related to earned awards when customers redeem such awards as part of a purchase at one of the Company’s clubs or on the Company’s website or mobile app. The Company recognizes royalty revenue related to the outstanding My BJ's Perks and BJ's One and BJ's One+ credit card programs based upon actual customer activities, such as reward redemptions. Additionally, the Company deferred revenue for funds received related to marketing and other integration costs in connection with the new co-brand credit card program and will recognize these funds into revenue as performance obligations are satisfied.
Membership
The Company charges a membership fee to its customers, which 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. In addition, members have access to other ancillary services, coupons, and promotions. As 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.
Gift Card Programs
The Company sells BJ’s gift cards that allow customers to redeem the cards for future purchases equal to the amount of the face value of the gift card. Revenue from gift card sales is recognized upon redemption of the gift cards and control of the purchased goods or services is transferred to the customer.
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 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 in the consolidated statements of operations and comprehensive income.
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 include estimated variable consideration, if any, in 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 $5.4 million, $6.1 million, and $6.7 million in fiscal years 2023, 2022, and 2021, respectively. Actual sales returns were $220.7 million, $228.9 million, and $215.7 million in fiscal years 2023, 2022 and 2021, respectively.
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 occur. 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; 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
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. Leases that are economically similar to the purchase of assets are generally classified as finance leases; otherwise, the leases are classified as operating leases. The Company only reassesses lease classification subsequent to commencement upon a change to the expected lease term or modification of the contract.
Right-of-use assets (“lease 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 assets and liabilities are recognized at the commencement date based on the present value of lease payments over the lease term, which reflect options to extend or terminate the lease when it is reasonably certain those options will be exercised. Options to extend have varying rates and terms for each lease. Generally, the Company’s leases do not provide a readily determinable implicit rate, and therefore, the Company uses a collateralized incremental borrowing rate ("IBR") as of the lease commencement date to determine the present value of lease payments. The IBR is based on a yield curve that approximates the Company’s credit rating and market risk profile. The lease asset also reflects any prepaid rent, initial direct costs incurred, and lease incentives received.
Lease liabilities are accounted for using the effective interest method, regardless of classification, while the amortization of lease assets varies depending upon classification. 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 a lease asset equal to the difference between lease expense and interest expense. Conversely, finance lease classification results in a front-loaded expense recognition pattern over the lease term, which amortizes a lease asset by recognizing interest expense and straight-line amortization expense as separate components of lease expense.
Certain of the Company’s lease agreements provide for lease payments based on future sales volumes at the leased locations, or include rental payments adjusted periodically based on inflation or an index, which are not measurable at lease commencement. The Company recognizes such variable amounts in the period incurred. For leases with lease payments based on future sales volumes, variable lease expense is recognized when it becomes probable that the specified sales target will be achieved. The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants.
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 in 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 and the related lease expense is recognized on a straight-line basis over the lease term.
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 0.6%, 0.6% and 0.5% of net sales in fiscal years 2023, 2022 and 2021, 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, which is typically three years. The fair value of the performance-based awards is recognized as compensation expense ratably over the service period of each performance tranche, which is typically three years. Prior to fiscal year 2021, the Company granted stock-based option awards. The fair value of the stock-based option awards was determined using the Black-Scholes option pricing model. Determining the fair value of options at the grant date required judgment, including estimating the expected term that stock options would 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 11 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 stockholders by the weighted-average number of shares of common stock 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 shares of common stock outstanding for the period. Basic income (loss) from discontinued operations per share is calculated by dividing income (loss) from discontinued operations by the weighted-average number of shares of common stock outstanding for the period.
Diluted income per share is calculated by dividing net income available to common stockholders by the diluted weighted-average number of shares of common stock 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 shares of common stock outstanding for the period. Diluted income (loss) from discontinued operations per share is calculated by dividing income (loss) from discontinued operations by the diluted weighted-average number of shares of common stock 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.
The timing and amounts of deductible and taxable items and the probability of sustaining uncertain tax positions requires significant judgment. The Company records the benefits of uncertain tax positions in its consolidated financial statements only after determining a more-likely-than-not probability that the uncertain tax positions will withstand challenge from tax authorities. The Company periodically reassesses these probabilities and records any changes in the financial statements as appropriate.
Derivative Financial Instruments
All derivatives are recognized as either assets or liabilities in the consolidated balance sheets and measured 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 in the consolidated balance sheets and are recognized in the consolidated statements 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 released 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 stockholders’ 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 accounts for treasury stock under the cost method based on the fair market value of the shares on the dates of repurchase plus any direct costs incurred. Treasury stock is presented as a reduction to stockholders’ equity and is included in authorized and issued shares but excluded from outstanding shares.
Restructuring Charges
Charges for restructuring programs generally include targeted actions involving employee severance, related benefit costs, and other termination charges. Employee severance and related benefit costs for employees with no further service period are accounted for under the Company’s ongoing benefit arrangements. These charges are accrued during the period when management commits to a plan of termination and it becomes probable that employees will be entitled to benefits at amounts that can be reasonably estimated. For employees with a remaining service period, the related costs are accrued over the period if greater than 60 days. Restructuring costs are recorded in SG&A in the consolidated statements of operations.
Recently Issued Accounting Pronouncements and Policies
In December 2023, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update (ASU) 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. ASU 2023-09 will require public companies to disclose, on an annual basis, a tabular reconciliation, using both percentages and amounts, broken out into specific categories with certain reconciling items at or above 5% of the statutory tax, further broken out by nature and/or jurisdiction. ASU 2023-09 requires all entities to disclose, on an annual basis, the amount of income taxes paid (net of refunds received), disaggregated between federal, state/local and foreign, and amounts paid to an individual jurisdiction when 5% or more of the total income taxes paid. The new standard is effective for fiscal years beginning after December 15, 2024, on a prospective basis. Early adoption and retrospective application are permitted. The Company is currently evaluating the impact the adoption of this new pronouncement will have on financial statement disclosures.
In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which expands the segment reporting disclosures and requires disclosure of segment expenses that are regularly provided to the chief operating decision maker ("CODM") and included within each reported measure of segment profit or loss, amounts and description of its composition for other segment items, and interim disclosure of a reportable segment’s profit or loss and assets. Additionally, the amendments require the disclosure of the title and position of the CODM and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing performance and deciding how to allocate resources. The new standard is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, on a retrospective basis. Early adoption is permitted. The Company is currently evaluating the impact the adoption of this new pronouncement will have on financial statement disclosures.
Recently Adopted Accounting Pronouncements and Policies
The Company has not adopted any new accounting pronouncements or policies that had a material impact on the Company’s consolidated financial statements.
v3.24.1
Related Party Transactions
12 Months Ended
Feb. 03, 2024
Related Party Transactions [Abstract]  
Related Party Transactions Related Party Transactions
One of the Company’s suppliers, Advantage Solutions Inc., was determined to be a related party of the Company through June 17, 2022 in fiscal year 2022, as well as in fiscal year 2021. 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 $3.1 million, and $2.9 million of costs payable to Advantage Solutions for services rendered during fiscal years 2022 and 2021, respectively. The demonstration and sampling service fees are fully funded by merchandise vendors who participate in the program.
v3.24.1
Revenue Recognition
12 Months Ended
Feb. 03, 2024
Revenue from Contract with Customer [Abstract]  
Revenue Recognition Revenue Recognition
(a) Performance Obligations
The Company identifies each distinct performance obligation to transfer goods (or bundle of goods) or services. Refer to Note 2 for a description of the Company's performance obligations including net sales, rewards programs, membership and gift card programs.
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
February 3, 2024January 28, 2023January 29, 2022
Point-of-sale transactions, excluding sales tax, as a percent of net sales91 %92 %93 %
Point-of-sale transactions, excluding sales tax, as a percent of total revenues89 %90 %91 %
(b) Contract Balances
The following tables summarizes the Company's deferred revenue balance related to outstanding performance obligations for contracts with customers:
February 3, 2024January 28, 2023
Current:
Rewards programs:
Earned award dollars$49,135 $34,676 
Royalty revenue4,593 17,877 
Co-brand marketing & integration4,181 6,960 
Total rewards programs57,909 59,513 
Membership231,440 183,692 
Gift card programs15,290 14,092 
E-commerce sales6,757 2,731 
Long-term:
Rewards programs:
Co-brand marketing & integration6,216 11,895 
Total deferred revenue$317,612 $271,923 
Current and long-term deferred revenue balances are included within accrued expenses and other current liabilities and other non-current liabilities, respectively, in the consolidated balance sheets.
The following tables summarizes the Company's revenue recognized during the period that was included in the opening deferred balance as of January 28, 2023:
Fiscal Year Ended
February 3, 2024
Rewards programs:
Earned award dollars$34,676 
Royalty revenue17,877 
Co-brand marketing & integration8,213 
Total rewards programs60,766 
Membership183,692 
Gift card programs5,367 
E-commerce sales2,731 
Total revenue$252,556 
(c) Transaction Price Allocated to Remaining Performance Obligations
Performance obligations related to earned award dollars, royalty revenue, and membership fees are typically satisfied over a period of twelve months or less. Funds received related to marketing and other integration costs in connection with our co-brand credit card program are recognized as performance obligations are satisfied. The timing and recognition of gift card redemptions varies depending on consumer behavior and spending patterns.
(d) Disaggregation of Revenue
The Company’s club retail operations, which include retail club and other sales procured from our clubs and distribution centers, represent substantially all of its consolidated total revenues, and are the Company’s only reportable segment. Substantially 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 Company’s percentage of net sales disaggregated by category:
Fiscal Year Ended
February 3, 2024January 28, 2023January 29, 2022
Grocery70 %67 %71 %
General Merchandise and Services11 %12 %14 %
Gasoline and Other19 %21 %15 %
v3.24.1
Property and Equipment, Net
12 Months Ended
Feb. 03, 2024
Property, Plant and Equipment [Abstract]  
Property and Equipment, Net Property and Equipment, Net
The following table summarizes the Company's property and equipment as of February 3, 2024 and January 28, 2023 (in thousands):
Fiscal Year Ended
February 3, 2024January 28, 2023
Land and buildings$871,106 722,129 
Leasehold costs and improvements307,597 286,591 
Furniture, fixtures, and equipment1,505,496 1,397,275 
Construction in progress116,773 101,724 
Total property and equipment, gross2,800,972 2,507,719 
Less: accumulated depreciation and amortization(1,222,180)(1,170,690)
Total property and equipment, net$1,578,792 1,337,029 
Depreciation expense was $219.8 million, $191.7 million, and $170.1 million in fiscal years 2023, 2022, and 2021, respectively.
v3.24.1
Leases
12 Months Ended
Feb. 03, 2024
Leases [Abstract]  
Leases Leases
The Company has operating and finance leases for certain of the Company's clubs, transportation vehicles, and equipment; and operating leases for certain distribution centers, stand-alone gas stations, and the Club Support Center.
The initial primary term of the Company’s operating leases ranges from 2 to 44 years, with most of these leases having an initial term of 20 years. The initial primary term of the Company’s finance leases ranges from 2 years to 20 years, with most of these leases having an initial term of 7 years.
The following table summarizes the Company’s finance and operating lease assets and lease liabilities as of February 3, 2024 and January 28, 2023 (in thousands):
February 3, 2024January 28, 2023Consolidated Balance Sheet Classification
Assets:
Operating lease assets$2,140,482 $2,142,925 Operating lease right-of-use assets, net
Finance lease assets44,791 33,679 Property and equipment, net
Less: finance lease amortization(9,266)(13,555)Property and equipment, net
Total lease assets$2,176,007 $2,163,049 
Liabilities:
Current:
Operating lease liabilities$153,631 $177,233 Current portion of operating lease liabilities
Finance lease liabilities7,035 1,629 Accrued expenses and other current liabilities
Long-term:
Operating lease liabilities2,050,883 2,058,797 Long-term operating lease liabilities
Finance lease liabilities27,653 18,832 Other non-current liabilities
Total lease liabilities$2,239,202 $2,256,491 
In fiscal year 2022, the Company recorded a lease asset impairment charge of $1.2 million included in loss from discontinued operations, net of taxes within the consolidated statements of operations and comprehensive income. There were no impairments of lease assets in fiscal years 2023 or 2021.
The following table is a summary of the components of net lease costs for fiscal years 2023, 2022, and 2021 (in thousands):
Fiscal Year Ended
February 3, 2024January 28, 2023January 29, 2022
Finance lease cost:
Amortization of lease assets(a)
$4,350 $1,849 $1,128 
Interest on lease liabilities(b)
3,206 2,745 4,022 
Total finance lease costs7,556 4,594 5,150 
Operating lease cost(a)
360,369 357,284 336,094 
Variable lease cost(a)
6,775 10,129 85 
Sublease income(a)
(2,104)(3,973)(980)
Net lease costs$372,596 $368,034 $340,349 
(a) Amortization of finance lease assets, operating lease cost, variable lease cost, and sublease income are primarily included in selling, general, and administrative expenses in the consolidated statements of operations and comprehensive income. Variable lease cost primarily consists of increases in rental payments based on an index, and for fiscal year 2022, includes $4.8 million of costs incurred to purchase assets deemed to be owned by the lessor of the Company’s Club Support Center.
(b) Interest recognized on finance lease liabilities is included in interest expense, net in the consolidated statements of operations and comprehensive income.
The weighted-average remaining lease term and weighted-average discount rate for operating and finance leases as of February 3, 2024 and January 28, 2023 were as follows:
February 3, 2024January 28, 2023
Weighted-average remaining lease term (in years) - operating leases11.610.4
Weighted-average remaining lease term (in years) - finance leases7.510.8
Weighted-average discount rate - operating leases8.0 %7.8 %
Weighted-average discount rate - finance leases12.7 %7.9 %
Cash paid for amounts included in the measurement of lease liabilities were as follows (in thousands):
Fiscal Year Ended
February 3, 2024January 28, 2023January 29, 2022
Operating cash flows paid for operating leases$380,340 $350,234 $325,941 
Operating cash flows paid for interest portion of finance leases3,206 2,745 4,022 
Financing cash flows paid for principal portion of finance leases3,061 1,343 1,112 
Supplemental cash flow information related to lease assets and lease liabilities were as follows (in thousands):
Fiscal Year Ended
February 3, 2024January 28, 2023January 29, 2022
Operating lease liabilities arising from obtaining right-of-use assets and other non-cash lease-related operating items$177,187 $220,547 $261,228 
Financing lease liabilities arising from obtaining right-of-use assets22,135 7,443 — 
Future lease commitments to be paid by the Company as of February 3, 2024 were as follows (in thousands):
Fiscal YearOperating LeasesFinance Leases
2024$323,950 $10,691 
2025350,199 10,948 
2026338,695 4,989 
2027322,080 4,446 
2028306,744 4,336 
Thereafter1,852,001 17,167 
Total future minimum lease payments3,493,669 52,577 
Less: imputed interest(1,289,155)(17,889)
Present value of lease liabilities$2,204,514 $34,688 
As of February 3, 2024, 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 primarily in fiscal year 2024 with lease terms ranging from 7 years to 25 years. We estimate future lease commitments for these leases to be approximately $395.1 million.

Sale-leaseback Transactions
During the fiscal year ended February 3, 2024, the Company completed two sale-leaseback transactions for buildings constructed by the Company on land owned by the buyer-lessors. In connection with these transactions, the Company sold assets with a total fair value of $26.2 million and received proceeds of $18.5 million. The difference between the fair value of assets sold and proceeds received was deemed prepaid rent and included in the operating lease asset at lease commencement.

Failed Sale-leaseback Transactions
During the fiscal year ended February 3, 2024, the Company constructed three buildings on land owned by certain of the Company’s lessors. The associated leases were deemed to be financing leases, resulting in the Company accounting for the transactions as failed sale-leasebacks. In connection with these transactions, the Company recorded financing obligations totaling $26.4 million, which represented cash received of $20.6 million and receivables of $5.8 million as of February 3, 2024. The net book value of the associated building assets is included in property and equipment, net in the consolidated balance sheets. The current portion of the financing obligations is included in accrued expenses and other current liabilities, while the long-term portion is included in other non-current liabilities in the consolidated balance sheets.
v3.24.1
Debt and Credit Arrangements
12 Months Ended
Feb. 03, 2024
Debt Disclosure [Abstract]  
Debt and Credit Arrangements Debt and Credit Arrangements
Debt consisted of the following at February 3, 2024 and January 28, 2023 (in thousands):
February 3, 2024January 28, 2023
ABL Revolving Facility$319,000 $405,000 
First Lien Term Loan400,000 450,000 
Unamortized original issue discount and debt issuance costs(1,568)(2,120)
Less: Short-term debt(319,000)(405,000)
Long-term debt$398,432 $447,880 
ABL Revolving Facility
On July 28, 2022, the Company entered into the ABL Revolving Facility with an ABL Revolving Commitment of $1.2 billion pursuant to that certain credit agreement (the "Credit Agreement") with Bank of America, N.A., as administrative agent and collateral agent, and the other lenders party thereto. The maturity date of the ABL Revolving Facility is July 28, 2027. In connection with this transaction, the Company extinguished the ABL Facility.
Revolving loans under the ABL Revolving Facility are available in an aggregate amount equal to the lesser of the aggregate ABL Revolving Commitment or a borrowing base based on the value of certain inventory, accounts and credit card receivables, subject to specified advance rebates and reserves as set forth in the Credit Agreement. Indebtedness under the ABL Revolving Facility is secured by substantially all of the assets (other than real estate) of the Company and its subsidiaries, subject to customary exceptions. As amended, interest on the ABL Revolving Facility is calculated either at SOFR plus a range of 100 to 125 basis points or a base rate plus 0 to 25 basis points, based on excess availability. The Company will also pay an unused commitment fee of 20 basis points per annum on the unused ABL Revolving Commitment. Each borrowing is for a period of one, three, or six months, as selected by the Company, or for such other period that is twelve months or less requested by the Company and consented to by the lenders and administrative agent.
The ABL Revolving Facility places certain restrictions (i.e., covenants) upon the Borrower’s, and its subsidiaries’, ability to, among other things, incur additional indebtedness, pay dividends and make certain loans, investments and divestitures. The ABL Revolving Facility contains customary events of default (including payment defaults, cross-defaults to certain of our other indebtedness, breach of representations and covenants and change of control). The occurrence of an event of default under the ABL Revolving Facility would permit the lenders to accelerate the indebtedness and terminate the ABL Revolving Facility.
As of January 28, 2023, there was $405.0 million outstanding in loans under the ABL Revolving Facility and $11.5 million in outstanding letters of credit. The interest rate on the revolving credit facility was 5.63%.
As of February 3, 2024, there was $319.0 million outstanding in loans under the ABL Revolving Facility and $18.2 million in outstanding letters of credit. The interest rate on the revolving credit facility was 6.44%, and unused capacity was $802.3 million.
First Lien Term Loan
On October 12, 2023, the Company entered into an amendment (the "Fourth Amendment") to the First Lien Term Loan Credit Agreement, with Nomura Corporate Funding Americas, LLC, as administrative agent and collateral agent and the lenders party thereto. Deutsche Bank Securities Inc. acted as the left lead arranger and bookrunner, and Nomura Securities International, Inc., BofA Securities, Inc. and Wells Fargo Securities LLC acted as joint lead arrangers and joint bookrunners of the Fourth Amendment.
The Fourth Amendment, among other things, extended the maturity date with respect to the term loans outstanding under the First Lien Term Loan Credit Agreement from February 3, 2027 to February 3, 2029. In addition, the Fourth Amendment reduced applicable margin in respect of the interest rate from SOFR plus 275 basis points per annum to SOFR plus 200 basis points per annum.
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. As of February 3, 2024, the Company's net leverage ratio did not exceed 3.50 to 1.00, and therefore, no incremental principal payments were required. 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.
During fiscal year 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.
During fiscal year 2022, total fees incurred in connection with the Third Amendment were approximately $3.2 million. The Company expensed $0.6 million of previously capitalized debt issuance costs and original issue discount and expensed $2.0 million of new third-party fees. The Company deferred $1.2 million of new debt issuance costs and original issue discount.
As of January 28, 2023, there was $450.0 million outstanding on the First Lien Term Loan, which reflected the Company’s repayment of approximately $151.9 million of the principal amount outstanding under the First Lien Term Loan Credit Agreement during the fourth quarter of fiscal year 2022 prior to the Third Amendment. The interest rate was 7.11%.
During fiscal year 2023, total fees incurred in connection with the Fourth Amendment were approximately $1.7 million. The Company expensed $1.4 million of previously capitalized debt issuance costs and original issue discount and expensed $0.4 million of new third-party fees. The Company deferred $1.3 million of new debt issuance costs.
As of February 3, 2024, there was $400.0 million outstanding under the First Lien Term Loan, which reflects the Company’s previous repayment of $50.0 million of the principal amount outstanding under the First Lien Term Loan Credit Agreement during the third quarter of fiscal year 2023 prior to the Fourth Amendment. The interest rate was 7.33% as of fiscal year end.
Future minimum payments
Scheduled future minimum principal payments on debt as of February 3, 2024 are as follows (in thousands):
Fiscal Year:Principal Payments
2024$319,000 
2025— 
2026— 
2027— 
2028400,000 
Thereafter— 
Total$719,000 
v3.24.1
Interest Expense, Net
12 Months Ended
Feb. 03, 2024
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
February 3, 2024January 28, 2023January 29, 2022
Interest on debt$58,197 $37,533 $45,124 
Interest on financing obligations4,152 4,269 4,022 
Debt extinguishment and refinancing charges1,830 3,256 657 
Amortization of debt issuance costs914 1,719 2,193 
Accretion of original issue discount329 1,046 1,195 
Capitalized interest(226)(196)(87)
(Gain) loss on cash flow hedge(669)(165)6,340 
Interest expense, net$64,527 $47,462 $59,444 
v3.24.1
Goodwill and Intangible Assets
12 Months Ended
Feb. 03, 2024
Goodwill and Intangible Assets Disclosure [Abstract]  
Goodwill and Intangible Assets Goodwill and Intangible Assets
The carrying value of goodwill and the change in the balance for the fiscal years ended February 3, 2024 and January 28, 2023 is as follows (in thousands):
Fiscal Year Ended
February 3, 2024January 28, 2023
Beginning balance$1,008,816 $924,134 
Acquisition (Note 20)
— 84,682 
Ending balance$1,008,816 $1,008,816 
Intangible assets consist of the following (in thousands):
February 3, 2024
Gross Carrying AmountAccumulated AmortizationNet Carrying Amount
Intangible Assets Not Subject to Amortization:
BJ’s trade name$90,500 $— $90,500 
Intangible Assets Subject to Amortization:
Member relationships245,100 (227,968)17,132 
Private label brands8,500 (8,500)— 
Total intangible assets$344,100 $(236,468)$107,632 

January 28, 2023
Gross Carrying AmountAccumulated AmortizationNet Carrying Amount
Intangible Assets Not Subject to Amortization:
BJ’s trade name$90,500 $— $90,500 
Intangible Assets Subject to Amortization:
Member relationships245,100 (220,567)24,533 
Private label brands8,500 (8,028)472 
Total intangible assets$344,100 $(228,595)$115,505 
The Company records amortization expense of intangible assets as a component of SG&A. Member relationships are amortized over 15.3 years and private label brands were amortized over 12 years. Member relationships will primarily be amortized through fiscal year 2026.
The Company recorded amortization expense of $7.9 million, $9.2 million and $10.5 million as a component of SG&A for fiscal years 2023, 2022, and 2021, respectively. The Company estimates that amortization expense related to intangible assets will be as follows in each of the next five fiscal years (in thousands):
Fiscal YearAmortization Expense
2024$6,523 
20255,646 
20264,894 
2027
2028
Thereafter55
Total$17,132 
v3.24.1
Commitments and Contingencies
12 Months Ended
Feb. 03, 2024
Commitments and Contingencies Disclosure [Abstract]  
Commitments and Contingencies Commitments and Contingencies
The 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 impact to the consolidated financial statements.
v3.24.1
Stock Incentive Plans
12 Months Ended
Feb. 03, 2024
Share-Based Payment Arrangement [Abstract]  
Stock Incentive Plans Stock Incentive Plans
On June 13, 2018, the Company’s board of directors adopted, and its stockholders 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., as amended (the "2011 Plan"), and the 2012 Director Stock Option Plan of BJ’s Wholesale Club Holdings, 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 February 3, 2024, there were 4,925,874 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. In fiscal 2021, 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. There was no accelerated vesting of awards in fiscal year 2023 or 2022.
The Company recognized $39.0 million, $42.6 million, and $53.8 million of total stock-based compensation for fiscal years 2023, 2022, and 2021, respectively, inclusive of expense related to the ESPP. As of February 3, 2024, there was approximately $42.5 million of unrecognized compensation cost, most of which is expected to be recognized over the next three years.
Stock option awards were generally granted with a vesting period of three years. All options have a contractual term of ten years. No options were granted during fiscal years 2023, 2022, or 2021. The fair value of options granted prior to fiscal year 2021 was estimated using the Black-Scholes option pricing model.
Presented below is a summary of the stock option activity and weighted-average exercise prices for the fiscal year ended February 3, 2024:
(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 period1,788 $20.35 
Exercised(133)18.09 
Outstanding, vested, and exercisable, end of period1,655 20.53 4.8
The total intrinsic value of options exercised in fiscal years 2023, 2022 and 2021 was $7.2 million, $25.1 million, and $55.2 million, respectively. The Company received a tax benefit related to these option exercises of approximately $2.0 million, $7.0 million, and $15.5 million in fiscal years 2023, 2022, and 2021, respectively. As of February 3, 2024, the total intrinsic value of options vested was $72.8 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 February 3, 2024:
Restricted StockRestricted Stock Units
Performance Stock
(Shares in thousands)SharesWeighted-average Grant-Date Fair ValueSharesWeighted-average Grant-Date Fair Value
Shares(a)
Weighted-average Grant-Date Fair Value
Outstanding, beginning of period750 $50.10 24 $58.61 854 $45.70 
Granted(b)
342 75.58 22 62.13 503 76.07 
Forfeited(55)65.21 (5)58.61 (40)58.81 
Vested(416)43.28 (19)58.61 (640)33.59 
Outstanding, end of period621 67.35 22 62.13 677 58.84 
(a) Shares presented reflect a 100% payout, however, the actual payout for the fiscal year 2021 grants, which primarily vest in the first quarter of fiscal year 2024, is expected to be 200%. Actual payout for performance stock awards granted in fiscal years 2022 and 2023, which primarily vest in fiscal year 2025 and 2026, respectively, could be below 100% or up to 200%.
(b) Includes 320 incremental Performance Stock awards granted in fiscal year 2020 with a weighted-average grant date fair value of $33.59, that vested in the first quarter of fiscal year 2023 at greater than 100% of target based on performance.
The fair value as of the vesting date was $31.4 million, $1.2 million and $48.6 million for restricted stock, restricted stock units, and performance stock, respectively.
2018 Employee Stock Purchase Plan
On June 14, 2018, the Company’s board of directors adopted and and its stockholders approved the BJ's Wholesale Club Holdings, Inc. 2018 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 2023, 2022, and 2021, was $1.4 million, $1.1 million and $0.8 million, respectively. As of February 3, 2024, there were 2,407,504 shares available for issuance under the ESPP.
v3.24.1
Treasury Shares and Share Repurchase Programs
12 Months Ended
Feb. 03, 2024
Equity [Abstract]  
Treasury Shares and Share Repurchase Programs Treasury Shares and Share Repurchase Programs
Treasury Shares Acquired on Restricted Stock Awards and Performance Stock Awards
Shares reacquired to satisfy tax withholding obligations upon the vesting of restricted stock awards and performance stock awards in fiscal year 2023, 2022, and 2021 were 373,875 shares, 264,167 shares, and 376,758 shares, respectively. These reacquired shares were recorded as $28.3 million, $18.0 million, and $16.8 million of treasury stock in fiscal years 2023, 2022, and 2021, 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 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 stockholder value.
As of February 3, 2024, $189.3 million remained available to purchase under the 2021 Repurchase Program. The Company repurchased 1,958,218, 2,234,708, and 3,331,956 shares of common stock totaling $130.2 million, $152.5 million and $179.2 million in fiscal years 2023, 2022, and 2021, respectively.
v3.24.1
Income Taxes
12 Months Ended
Feb. 03, 2024
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes
The provision for income taxes from continuing operations includes the following (in thousands):
Fiscal Year Ended
February 3, 2024January 28, 2023January 29, 2022
Federal:
Current$126,805 $115,270 $88,507 
Deferred18,024 4,103 1,951 
State:
Current59,863 62,914 43,118 
Deferred7,548 (6,025)(2,457)
Total income tax provision$212,240 $176,262 $131,119 
A reconciliation of the statutory federal income tax rate with the Company’s effective income tax rate is as follows:
Fiscal Year Ended
February 3, 2024January 28, 2023January 29, 2022
Statutory federal income tax rates21.0 %21.0 %21.0 %
State income taxes, net of federal tax benefit7.2 6.5 5.8 
Work opportunity and solar energy tax credit(0.5)(0.7)(0.8)
Charitable contributions(0.2)(0.2)(0.3)
Prior year adjustments1.2 — — 
Excess tax benefit related to stock-based compensation(0.6)(1.3)(2.4)
Other0.7 0.2 0.2 
Effective income tax rate28.8 %25.5 %23.5 %
Significant components of the Company’s deferred tax assets and liabilities as of February 3, 2024 and January 28, 2023 are as follows (in thousands):
February 3, 2024January 28, 2023
Deferred tax assets:
Operating lease liability$611,173 $633,245 
Self-insurance reserves42,884 41,733 
Compensation and benefits15,058 25,513 
Financing obligations8,721 6,535 
Environment clean up reserve6,169 5,525 
Startup costs1,957 2,495 
Other22,893 26,404 
Total deferred tax assets$708,855 $741,450 
Deferred tax liabilities:
Operating lease right-of-use assets$593,421 $606,878 
Property and equipment141,443 133,785 
Intangible assets32,554 33,883 
Debt costs239 455 
Other11,900 11,974 
Total deferred tax liabilities779,557 786,975 
Net deferred tax liabilities$(70,702)$(45,525)
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
February 3, 2024January 28, 2023
Balance, beginning of period$1,411 $2,263 
Additions for tax positions taken during the current year1,546 109 
Lapses in statute of limitations(90)(961)
Balance, end of period$2,867 $1,411 
The total amount of unrecognized tax benefits, reflective of federal tax benefits at both February 3, 2024 and January 28, 2023 that, if recognized, would favorably affect the effective tax rate was $2.3 million and $1.2 million, respectively.
As of February 3, 2024, management has determined it is reasonably possible that the total amount of unrecognized tax benefits could decrease within the next twelve months by $0.3 million, due to the expiration of statute of limitations and expected resolution of state tax audits. The Company’s tax years from 2019 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. The Company recognized $0.1 million of expense for fiscal years 2023 and 2022, and no interest income or expense for fiscal year 2021. As of February 3, 2024 and January 28, 2023, the Company had $0.2 million and $0.1 million, respectively, of accrued interest related to income tax uncertainties.
v3.24.1
Retirement Plans
12 Months Ended
Feb. 03, 2024
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 $15.2 million, $13.7 million and $11.1 million for fiscal years 2023, 2022, and 2021, respectively.
The Company had a non-contributory defined contribution retirement plan for certain key employees, which was terminated in fiscal year 2023. Under this plan, the Company funded annual retirement contributions for the designated participants on an after-tax basis. The Company’s contributions equaled 5% of the participants’ base salary. Historically, participants became fully vested in their contribution accounts at the end of the fiscal year in which they completed four full fiscal years of service. Upon termination of the plan, all remaining contributions became fully vested. Expense under this plan was $0.5 million, $3.7 million and $1.8 million in fiscal years 2023, 2022, and 2021, respectively. As of February 3, 2024, the remaining $2.2 million due to participants was included in accrued expenses and other current liabilities in the consolidated balance sheets.
Effective January 1, 2024, the Company offers certain qualifying individuals the ability to participate in the NQDC Plan. The NQDC Plan allows employees to defer up to 50% of the participant's annual base salary as well as up to 100% of any annual bonus award. The Company may also elect to provide a discretionary contribution to the NQDC Plan to certain executives, which will become 100% vested on the third anniversary of a participant's date of hire. A participant will be 100% vested at all times in their elective deferral account within the NQDC Plan. The Company credits the amounts deferred with earnings and holds investments to offset the Company's liabilities under the NQDC Plan. As of February 3, 2024, all investments were held in mutual funds. The NQDC Plan liability and total investments are included in other non-current liabilities and other assets, respectively, in the consolidated balance sheets and were not material as of February 3, 2024. Additionally, expense under this plan was not material for fiscal year 2023.
v3.24.1
Asset Retirement Obligations
12 Months Ended
Feb. 03, 2024
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 gasoline tanks, solar panels and the related infrastructure. The following is included in other non-current liabilities on the consolidated balance sheets (in thousands):
Fiscal Year Ended
February 3, 2024January 28, 2023January 29, 2022
Balance, beginning of period$23,336 $21,378 $19,329 
Accretion expense2,242 1,497 1,419 
Liabilities incurred during the year782 461 630 
Balance, end of period$26,360 $23,336 $21,378 
v3.24.1
Accrued Expenses and Other Current Liabilities
12 Months Ended
Feb. 03, 2024
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):
February 3, 2024January 28, 2023
Deferred membership fee income$231,440 $183,692 
Outstanding checks and payables113,474 104,903 
Employee compensation and benefits87,765 129,125 
Sales, property, use and other taxes63,294 60,954 
Insurance reserves60,097 53,183 
Fixed asset accruals and property-related costs58,930 61,992 
Rewards programs and related deferred revenues57,909 59,513 
Deferred revenues and vendor income29,396 22,521 
Professional services and advertising21,764 18,220 
Legal, sales, and membership fee reserves17,165 17,518 
Gift cards15,290 14,092 
Other55,612 41,698 
Total accrued expenses and other current liabilities$812,136 $767,411 
The following table summarizes membership fee income activity for each of the last two fiscal years (in thousands):
Fiscal Year Ended
February 3, 2024January 28, 2023
Deferred membership fee income, beginning of period$183,692 $174,916 
Cash received from members468,426 405,506 
Revenue recognized in earnings(420,678)(396,730)
Deferred membership fee income, end of period$231,440 $183,692 
v3.24.1
Other Non-current Liabilities
12 Months Ended
Feb. 03, 2024
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):
February 3, 2024January 28, 2023
Insurance reserves$112,273 $110,777 
Financing obligations (see Note 6)
62,494 27,415 
Asset retirement obligations26,360 23,336 
Deferred revenues20,641 24,641 
Other4,867 7,908 
Total other non-current liabilities$226,635 $194,077 
v3.24.1
Fair Value Measurements
12 Months Ended
Feb. 03, 2024
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 were 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 were considered to be Level 2. All derivative instruments expired in the first quarter of fiscal year 2022.
Financial Assets and Liabilities
The fair value of the Company's long-term debt is estimated based on current market rates for our specific debt instrument. Judgment is required to develop these estimates. As such, the estimated fair value of long-term debt is classified within Level 2, as defined under U.S. GAAP.
The gross carrying amount and fair value of the Company’s debt at February 3, 2024 are as follows (in thousands):
Carrying AmountFair Value
ABL Revolving Facility$319,000 $319,000 
First Lien Term Loan400,000 401,168 
Total Debt$719,000 $720,168 
The gross carrying amount and fair value of the Company’s debt at January 28, 2023 are as follows (in thousands):
Carrying AmountFair Value
ABL Revolving Facility$405,000 $405,000 
First Lien Term Loan450,000 450,482 
Total Debt$855,000 $855,482 
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 approximate their fair values due to the short-term maturities of these instruments.
v3.24.1
Earnings Per Share
12 Months Ended
Feb. 03, 2024
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 2023, 2022, and 2021 (in thousands):
Fiscal Year Ended
February 3, 2024January 28, 2023January 29, 2022
Weighted-average shares of common stock outstanding, used for basic computation133,047 134,017 135,386 
Plus: Incremental shares of potentially dilutive securities:2,071 2,456 2,659 
Weighted-average shares of common stock and dilutive potential shares of common stock outstanding135,118 136,473 138,045 
The table below summarizes awards that were excluded from the computation of diluted earnings for fiscal years 2023, 2022, and 2021 as their inclusion would have been anti-dilutive (in thousands):
Fiscal Year Ended
February 3, 2024January 28, 2023January 29, 2022
Stock-based awards228 75 32 
v3.24.1
Acquisitions
12 Months Ended
Feb. 03, 2024
Business Combination and Asset Acquisition [Abstract]  
Acquisitions Acquisitions
On May 2, 2022, the Company completed the Acquisition to bring substantially all of its end-to-end perishable supply chain in-house. The total consideration paid by the Company in connection with the Acquisition was approximately $375.6 million, excluding transaction costs. The Company did not record any transaction costs for the fiscal year ended February 3, 2024. For the fiscal year ended January 28, 2023, the Company recorded transaction and integration costs related to the Acquisition of $12.3 million. These costs are included in selling, general and administrative expenses in the consolidated statements of operations and comprehensive income.
The following table summarizes the consideration paid and the final fair values of the assets acquired and liabilities assumed in connection with the Acquisition (in thousands):
As of May 2, 2022
Fair Value
Assets:
Property and equipment, net$203,400 
Merchandise inventories88,072 
Goodwill84,682 
Operating lease right-of-use assets, net16,569 
Prepaid expenses and other current assets433 
Intangibles, net100 
Total assets393,256 
Liabilities
Long-term operating lease liabilities(16,569)
Accrued expenses and other current liabilities(1,106)
Total liabilities(17,675)
Total consideration paid, including working capital adjustments$375,581 
Goodwill represents the excess of the purchase price over the net identifiable assets acquired and liabilities assumed. Goodwill is primarily attributable to the assembled workforce and bringing the Company's perishable supply chain in-house. Goodwill deductible for tax purposes is $84.7 million.
The Acquisition was accounted for as a business combination using the acquisition method with the Company as the accounting acquirer in accordance with ASC 805. Under this method of accounting, the purchase price is allocated to the assets acquired and liabilities assumed of the acquiree based upon their estimated fair values at the acquisition date.
For the fiscal year ended January 28, 2023, the Acquisition generated an incremental $66.8 million in revenue. It is impracticable to provide historical supplemental pro forma financial information along with earnings during the period subsequent to the Acquisition due to a variety of factors, including access to historical information and the operations of acquiree being integrated within the Company shortly after closing and not operating as discrete entities within the Company’s organizational structure.
v3.24.1
Condensed Financial Information of Registrant (Parent Company Only)
12 Months Ended
Feb. 03, 2024
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)
February 3, 2024January 28, 2023
ASSETS
Investment in subsidiaries$1,458,851 $1,046,837 
STOCKHOLDERS’ 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, 147,544 shares issued and 132,768 shares outstanding at February 3, 2024; 300,000 shares authorized, 146,347 shares issued and 133,903 shares outstanding at January 28, 2023
1,475 1,463 
Additional paid-in capital1,006,910 960,105 
Retained earnings1,168,231 644,490 
Treasury stock, at cost, 14,776 shares at February 3, 2024 and 12,444 shares at January 28, 2023
(717,765)(559,221)
Total stockholders’ equity$1,458,851 $1,046,837 
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
February 3, 2024January 28, 2023January 29, 2022
Equity in net income of subsidiaries$523,741 $513,177 $426,652 
Net income523,741 513,177 426,652 
Net income per share:
Basic$3.94 $3.83 $3.15 
Diluted3.88 3.76 3.09 
Weighted-average number of shares outstanding:
Basic133,047 134,017 135,386 
Diluted135,118 136,473 138,045 
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 February 3, 2024, January 28, 2023, or January 29, 2022. 
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 Revolving Facility, as defined in Note 7. For example, the covenants of the ABL Revolving Facility restrict the payment of dividends to, among other exceptions, (i) a greater of $135.0 million or 15.0% of trailing 12 months EBITDA general basket, (ii) a basket for unlimited dividends and distributions if there is no specified event of default and either (x) (A) availability under the ABL Revolving Facility is not less than 17.5% of the lesser of the commitments under the ABL Revolving Facility and the borrowing base under the ABL Revolving Facility for the 30 consecutive day period ending immediately prior to such dividend or distribution and (B) availability under the ABL Revolving Facility is not less than 17.5% of the lesser of the commitments under the ABL Revolving Facility and the borrowing base under the ABL Revolving Facility on the date of such dividend or distribution or (y) (A) availability under the ABL Revolving Facility is not less than 12.5% of the lesser of the commitments under the ABL Revolving Facility and the borrowing base under the ABL Revolving Facility for
the 30 consecutive day period ending immediately prior to such dividend or distribution, (B) availability under the ABL Revolving Facility is not less than 12.5% of the lesser of the commitments under the ABL Revolving Facility and the borrowing base under the ABL Revolving Facility on the date of such dividend or distribution and (C) the fixed charge coverage ratio as of the end of the most recently ended fiscal quarter for which financial statements are available is not less than 1.00 to 1.00, and (iii) ) a basket for up to 7.0% per annum of the market capitalization of BJ’s Wholesale Club Holdings, Inc if there is no event of default. 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 February 3, 2024, the amount of net income free of such restrictions and available for payment by BJ’s Wholesale Club Holdings, Inc. as dividends, was $523.7 million, and the total amount of restricted net assets of consolidated subsidiaries of BJ’s Wholesale Club Holdings, Inc. was $108.7 million.
All subsidiaries of BJ’s Wholesale Club, Inc. are consolidated. These condensed parent company financial statements have been prepared using the same accounting principles and policies described in the notes to the consolidated financial statements, with the only exception being that the parent company accounts for its subsidiaries using the equity method.
v3.24.1
Pay vs Performance Disclosure - USD ($)
$ in Thousands
12 Months Ended
Feb. 03, 2024
Jan. 28, 2023
Jan. 29, 2022
Pay vs Performance Disclosure      
Net income $ 523,741 $ 513,177 $ 426,652
v3.24.1
Insider Trading Arrangements
3 Months Ended 12 Months Ended
Feb. 03, 2024
shares
Feb. 03, 2024
shares
Trading Arrangements, by Individual    
Non-Rule 10b5-1 Arrangement Adopted false  
Rule 10b5-1 Arrangement Terminated false  
Non-Rule 10b5-1 Arrangement Terminated false  
Mr. Robert W. Eddy [Member]    
Trading Arrangements, by Individual    
Material Terms of Trading Arrangement  
On December 22, 2023, Mr. Robert W. Eddy, president, chief executive officer of the Company, adopted a trading arrangement with respect to the sale of securities of the Company’s common stock that is intended to satisfy the affirmative defense conditions of Securities Exchange Act Rule 10b5-1(c) (a “Rule 10b5-1 Trading Plan”). Mr. Eddy’s Rule 10b5-1 Trading Plan, which has a term of eight months, provides for the sale of up to 99,000 shares of common stock pursuant to the terms of the plan.
Name Mr. Robert W. Eddy  
Title president, chief executive officer  
Rule 10b5-1 Arrangement Adopted true  
Adoption Date December 22, 2023  
Arrangement Duration 8 months  
Aggregate Available 99,000 99,000
Mr. Joseph McGrail [Member]    
Trading Arrangements, by Individual    
Material Terms of Trading Arrangement  
On January 11, 2024, Mr. Joseph McGrail, senior vice president, controller of the Company, adopted a Rule 10b5-1 Trading Plan. Mr. McGrail’s Rule 10b5-1 Trading Plan, which has a term of six months, provides for the sale of up to 1,000 shares of common stock pursuant to the terms of the plan.
Name Mr. Joseph McGrail  
Title senior vice president, controller  
Rule 10b5-1 Arrangement Adopted true  
Adoption Date January 11, 2024  
Arrangement Duration 6 months  
Aggregate Available 1,000 1,000
v3.24.1
Summary of Significant Accounting Policies (Policies)
12 Months Ended
Feb. 03, 2024
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 business, as is common with the business of retailers generally, is subject to seasonal influences. The Company’s sales and operating income have typically been highest in the fourth quarter holiday season and lowest in the first quarter of each fiscal year.
Fiscal Year
Fiscal Year
The Company follows the National Retail Federation's fiscal calendar and reports financial information on a 52- or 53-week year ending on the Saturday closest to January 31. Fiscal year 2023 ("2023") consists of the 53 weeks ended February 3, 2024, fiscal year 2022 ("2022") consists of the 52 weeks ended January 28, 2023, and fiscal year 2021 ("2021") consists of the 52 weeks ended January 29, 2022. Fiscal year 2024 ("2024") will consist of the 52 weeks ended February 1, 2025.
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 stockholders’ 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, include but are not limited to, estimating workers’ compensation and general liability self-insurance reserves. Actual results could differ from those estimates.
Segment Reporting
Segment Reporting
The Company’s retail operations, which include retail club and other sales procured from our clubs and distribution centers, represent substantially all of the consolidated total revenues, and are the only reportable segment. Substantially 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
The Company's clubs are primarily located in the eastern half of the United States. Sales from the New York metropolitan area comprised approximately 23%, 21%, and 23% of net sales in fiscal years 2023, 2022, and 2021, respectively.
Financial instruments that potentially subject the Company to concentrations of credit risk principally consist of cash held in financial institutions to the extent account balances exceed the amount insured by the Federal Deposit Insurance Corporation ("FDIC"). 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 $2.3 million and $4.4 million at February 3, 2024 and January 28, 2023, 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, 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 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 generally depreciated over estimated useful lives of 33 years. Interest and other capitalizable costs related to the development of buildings is capitalized during the construction period. Leasehold costs and improvements are amortized over the shorter of the remaining lease term, which includes renewal periods that are reasonably assured, or the asset’s estimated useful life. Furniture, fixtures and equipment are depreciated over their estimated useful lives, ranging from three to ten years.
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 generally 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 Company's term loan are recorded as a direct deduction of the carrying amount of long-term debt, while debt issuance costs associated with the ABL Revolving Facility are recorded within other assets in the consolidated balance sheets. Debt issuance costs are amortized over the respective terms 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 of $0.9 million, $1.7 million, and $2.2 million in fiscal years 2023, 2022, and 2021, respectively, is included in interest expense, net in the consolidated statements of operations and comprehensive income.
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 they may be impaired. The Company has determined it has one reporting unit for goodwill impairment testing purposes and assessed the recoverability as of December 30, 2023.
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") in the consolidated statements of operations and comprehensive income. The Company assessed the recoverability of goodwill in fiscal years 2023, 2022 and 2021 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 2023, 2022 or 2021.
Test for Recoverability of Long-Lived Assets
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. Current and expected operating results, cash flows and other factors are considered in connection with management’s review. 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 lives. The Company’s asset retirement obligations relate to the future removal of gasoline tanks, solar panels, and related assets installed at leased clubs. See Note 15 for further information on the amounts accrued.
Workers’ Compensation and General Liability Self-insurance Reserves
Workers’ Compensation and General Liability Self-insurance Reserves
The Company is primarily self-insured for workers’ compensation, general liability claims, and auto liability claims. Amounts in excess of certain levels, which range from $0.3 million to $1.0 million per occurrence for workers' compensation and general liability, and up to $2.0 million per occurrence for auto liability, are insured as a risk reduction strategy to mitigate the financial impact of catastrophic losses. 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 the Company's estimates. When historical losses are not a good measure of future liability, the Company bases its estimates of ultimate liability on its interpretation of current law, claims filed to date, and other relevant factors which are subject to change. Accruals for such claims, if any, are included in accrued expenses and other current liabilities and other non-current liabilities in the 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, 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 time of shipment.
Rewards programs
The Company’s BJ’s Perks Rewards membership program which was in place in fiscal 2022 and the first month of fiscal year 2023, allowed 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 offered a co-branded credit card program, the My BJ’s Perks program, which allowed My BJ’s Perks Mastercard credit card holders to earn up to a 10 cent-per-gallon discount on gasoline, up to 5% cash back on eligible purchases made in BJ’s clubs or online at bjs.com, and up to 2% cash back on purchases made with the card outside of BJ’s. Cash back was in the form of electronic awards issued in $10 increments that could be used online or in-club and expired 6 months from the date issued.
In the first quarter of fiscal year 2023, the Company rebranded the rewards program. The former BJ's Perks Rewards membership program is now the Club+ program, whereby participating members earn 2% cash back, up to a maximum of $500 per year, on qualified purchases made at BJs and a 5 cent-per-gallon discount at BJ's gas locations. Cash back is in the form of electronic awards issued to each member once $10 in rewards have been earned.
The Company's co-branded credit card program is now the BJ's One and BJ's One+ program, which allows cardholders with the opportunity to earn up to 5% cash back on purchases made in BJ's clubs or online at bjs.com and up to a 15 cent-per-gallon discount on gasoline when paying with a BJ's One or BJ's One+ Mastercard at BJ’s gas locations. Cash back is in the form of electronic awards issued to each member monthly on their credit card statement date. Earned rewards under these two programs do not expire.
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. Earned awards may be redeemed on future purchases made at the Company. The Company recognizes revenue related to earned awards when customers redeem such awards as part of a purchase at one of the Company’s clubs or on the Company’s website or mobile app. The Company recognizes royalty revenue related to the outstanding My BJ's Perks and BJ's One and BJ's One+ credit card programs based upon actual customer activities, such as reward redemptions. Additionally, the Company deferred revenue for funds received related to marketing and other integration costs in connection with the new co-brand credit card program and will recognize these funds into revenue as performance obligations are satisfied.
Membership
The Company charges a membership fee to its customers, which 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. In addition, members have access to other ancillary services, coupons, and promotions. As 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.
Gift Card Programs
The Company sells BJ’s gift cards that allow customers to redeem the cards for future purchases equal to the amount of the face value of the gift card. Revenue from gift card sales is recognized upon redemption of the gift cards and control of the purchased goods or services is transferred to the customer.
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 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 in the consolidated statements of operations and comprehensive income.
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 include estimated variable consideration, if any, in 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 $5.4 million, $6.1 million, and $6.7 million in fiscal years 2023, 2022, and 2021, respectively. Actual sales returns were $220.7 million, $228.9 million, and $215.7 million in fiscal years 2023, 2022 and 2021, respectively.
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 occur. 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; 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
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. Leases that are economically similar to the purchase of assets are generally classified as finance leases; otherwise, the leases are classified as operating leases. The Company only reassesses lease classification subsequent to commencement upon a change to the expected lease term or modification of the contract.
Right-of-use assets (“lease 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 assets and liabilities are recognized at the commencement date based on the present value of lease payments over the lease term, which reflect options to extend or terminate the lease when it is reasonably certain those options will be exercised. Options to extend have varying rates and terms for each lease. Generally, the Company’s leases do not provide a readily determinable implicit rate, and therefore, the Company uses a collateralized incremental borrowing rate ("IBR") as of the lease commencement date to determine the present value of lease payments. The IBR is based on a yield curve that approximates the Company’s credit rating and market risk profile. The lease asset also reflects any prepaid rent, initial direct costs incurred, and lease incentives received.
Lease liabilities are accounted for using the effective interest method, regardless of classification, while the amortization of lease assets varies depending upon classification. 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 a lease asset equal to the difference between lease expense and interest expense. Conversely, finance lease classification results in a front-loaded expense recognition pattern over the lease term, which amortizes a lease asset by recognizing interest expense and straight-line amortization expense as separate components of lease expense.
Certain of the Company’s lease agreements provide for lease payments based on future sales volumes at the leased locations, or include rental payments adjusted periodically based on inflation or an index, which are not measurable at lease commencement. The Company recognizes such variable amounts in the period incurred. For leases with lease payments based on future sales volumes, variable lease expense is recognized when it becomes probable that the specified sales target will be achieved. The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants.
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 in 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 and the related lease expense is recognized on a straight-line basis over the lease term.
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 0.6%, 0.6% and 0.5% of net sales in fiscal years 2023, 2022 and 2021, 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, which is typically three years. The fair value of the performance-based awards is recognized as compensation expense ratably over the service period of each performance tranche, which is typically three years. Prior to fiscal year 2021, the Company granted stock-based option awards. The fair value of the stock-based option awards was determined using the Black-Scholes option pricing model. Determining the fair value of options at the grant date required judgment, including estimating the expected term that stock options would 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.
Earnings Per Share
Earnings Per Share
Basic income per share is calculated by dividing net income available to common stockholders by the weighted-average number of shares of common stock 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 shares of common stock outstanding for the period. Basic income (loss) from discontinued operations per share is calculated by dividing income (loss) from discontinued operations by the weighted-average number of shares of common stock outstanding for the period.
Diluted income per share is calculated by dividing net income available to common stockholders by the diluted weighted-average number of shares of common stock 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 shares of common stock outstanding for the period. Diluted income (loss) from discontinued operations per share is calculated by dividing income (loss) from discontinued operations by the diluted weighted-average number of shares of common stock 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.
The timing and amounts of deductible and taxable items and the probability of sustaining uncertain tax positions requires significant judgment. The Company records the benefits of uncertain tax positions in its consolidated financial statements only after determining a more-likely-than-not probability that the uncertain tax positions will withstand challenge from tax authorities. The Company periodically reassesses these probabilities and records any changes in the financial statements as appropriate.
Derivative Financial Instruments
Derivative Financial Instruments
All derivatives are recognized as either assets or liabilities in the consolidated balance sheets and measured 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 in the consolidated balance sheets and are recognized in the consolidated statements 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 released 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 stockholders’ 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 accounts for treasury stock under the cost method based on the fair market value of the shares on the dates of repurchase plus any direct costs incurred. Treasury stock is presented as a reduction to stockholders’ equity and is included in authorized and issued shares but excluded from outstanding shares.
Restructuring Charges
Restructuring Charges
Charges for restructuring programs generally include targeted actions involving employee severance, related benefit costs, and other termination charges. Employee severance and related benefit costs for employees with no further service period are accounted for under the Company’s ongoing benefit arrangements. These charges are accrued during the period when management commits to a plan of termination and it becomes probable that employees will be entitled to benefits at amounts that can be reasonably estimated. For employees with a remaining service period, the related costs are accrued over the period if greater than 60 days. Restructuring costs are recorded in SG&A in the consolidated statements of operations.
Recently Issued and Recently Adopted Accounting Pronouncements and Policies
Recently Issued Accounting Pronouncements and Policies
In December 2023, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update (ASU) 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. ASU 2023-09 will require public companies to disclose, on an annual basis, a tabular reconciliation, using both percentages and amounts, broken out into specific categories with certain reconciling items at or above 5% of the statutory tax, further broken out by nature and/or jurisdiction. ASU 2023-09 requires all entities to disclose, on an annual basis, the amount of income taxes paid (net of refunds received), disaggregated between federal, state/local and foreign, and amounts paid to an individual jurisdiction when 5% or more of the total income taxes paid. The new standard is effective for fiscal years beginning after December 15, 2024, on a prospective basis. Early adoption and retrospective application are permitted. The Company is currently evaluating the impact the adoption of this new pronouncement will have on financial statement disclosures.
In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which expands the segment reporting disclosures and requires disclosure of segment expenses that are regularly provided to the chief operating decision maker ("CODM") and included within each reported measure of segment profit or loss, amounts and description of its composition for other segment items, and interim disclosure of a reportable segment’s profit or loss and assets. Additionally, the amendments require the disclosure of the title and position of the CODM and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing performance and deciding how to allocate resources. The new standard is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, on a retrospective basis. Early adoption is permitted. The Company is currently evaluating the impact the adoption of this new pronouncement will have on financial statement disclosures.
Recently Adopted Accounting Pronouncements and Policies
The Company has not adopted any new accounting pronouncements or policies that had a material impact on the Company’s consolidated financial statements.
v3.24.1
Revenue Recognition (Tables)
12 Months Ended
Feb. 03, 2024
Revenue from Contract with Customer [Abstract]  
Summary of 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
February 3, 2024January 28, 2023January 29, 2022
Point-of-sale transactions, excluding sales tax, as a percent of net sales91 %92 %93 %
Point-of-sale transactions, excluding sales tax, as a percent of total revenues89 %90 %91 %
Summary of Membership Fee Income Activity
The following tables summarizes the Company's deferred revenue balance related to outstanding performance obligations for contracts with customers:
February 3, 2024January 28, 2023
Current:
Rewards programs:
Earned award dollars$49,135 $34,676 
Royalty revenue4,593 17,877 
Co-brand marketing & integration4,181 6,960 
Total rewards programs57,909 59,513 
Membership231,440 183,692 
Gift card programs15,290 14,092 
E-commerce sales6,757 2,731 
Long-term:
Rewards programs:
Co-brand marketing & integration6,216 11,895 
Total deferred revenue$317,612 $271,923 
The following tables summarizes the Company's revenue recognized during the period that was included in the opening deferred balance as of January 28, 2023:
Fiscal Year Ended
February 3, 2024
Rewards programs:
Earned award dollars$34,676 
Royalty revenue17,877 
Co-brand marketing & integration8,213 
Total rewards programs60,766 
Membership183,692 
Gift card programs5,367 
E-commerce sales2,731 
Total revenue$252,556 
The following table summarizes membership fee income activity for each of the last two fiscal years (in thousands):
Fiscal Year Ended
February 3, 2024January 28, 2023
Deferred membership fee income, beginning of period$183,692 $174,916 
Cash received from members468,426 405,506 
Revenue recognized in earnings(420,678)(396,730)
Deferred membership fee income, end of period$231,440 $183,692 
Summary of Percentage of Net Sales by Category
The following table summarizes the Company’s percentage of net sales disaggregated by category:
Fiscal Year Ended
February 3, 2024January 28, 2023January 29, 2022
Grocery70 %67 %71 %
General Merchandise and Services11 %12 %14 %
Gasoline and Other19 %21 %15 %
v3.24.1
Property and Equipment, Net (Tables)
12 Months Ended
Feb. 03, 2024
Property, Plant and Equipment [Abstract]  
Summary of Property and Equipment
The following table summarizes the Company's property and equipment as of February 3, 2024 and January 28, 2023 (in thousands):
Fiscal Year Ended
February 3, 2024January 28, 2023
Land and buildings$871,106 722,129 
Leasehold costs and improvements307,597 286,591 
Furniture, fixtures, and equipment1,505,496 1,397,275 
Construction in progress116,773 101,724 
Total property and equipment, gross2,800,972 2,507,719 
Less: accumulated depreciation and amortization(1,222,180)(1,170,690)
Total property and equipment, net$1,578,792 1,337,029 
v3.24.1
Leases (Tables)
12 Months Ended
Feb. 03, 2024
Leases [Abstract]  
Summary of Finance and Operating Lease Liabilities and ROU Assets
The following table summarizes the Company’s finance and operating lease assets and lease liabilities as of February 3, 2024 and January 28, 2023 (in thousands):
February 3, 2024January 28, 2023Consolidated Balance Sheet Classification
Assets:
Operating lease assets$2,140,482 $2,142,925 Operating lease right-of-use assets, net
Finance lease assets44,791 33,679 Property and equipment, net
Less: finance lease amortization(9,266)(13,555)Property and equipment, net
Total lease assets$2,176,007 $2,163,049 
Liabilities:
Current:
Operating lease liabilities$153,631 $177,233 Current portion of operating lease liabilities
Finance lease liabilities7,035 1,629 Accrued expenses and other current liabilities
Long-term:
Operating lease liabilities2,050,883 2,058,797 Long-term operating lease liabilities
Finance lease liabilities27,653 18,832 Other non-current liabilities
Total lease liabilities$2,239,202 $2,256,491 
Summary of Lease Cost and Other Information
The following table is a summary of the components of net lease costs for fiscal years 2023, 2022, and 2021 (in thousands):
Fiscal Year Ended
February 3, 2024January 28, 2023January 29, 2022
Finance lease cost:
Amortization of lease assets(a)
$4,350 $1,849 $1,128 
Interest on lease liabilities(b)
3,206 2,745 4,022 
Total finance lease costs7,556 4,594 5,150 
Operating lease cost(a)
360,369 357,284 336,094 
Variable lease cost(a)
6,775 10,129 85 
Sublease income(a)
(2,104)(3,973)(980)
Net lease costs$372,596 $368,034 $340,349 
(a) Amortization of finance lease assets, operating lease cost, variable lease cost, and sublease income are primarily included in selling, general, and administrative expenses in the consolidated statements of operations and comprehensive income. Variable lease cost primarily consists of increases in rental payments based on an index, and for fiscal year 2022, includes $4.8 million of costs incurred to purchase assets deemed to be owned by the lessor of the Company’s Club Support Center.
(b) Interest recognized on finance lease liabilities is included in interest expense, net in the consolidated statements of operations and comprehensive income.
The weighted-average remaining lease term and weighted-average discount rate for operating and finance leases as of February 3, 2024 and January 28, 2023 were as follows:
February 3, 2024January 28, 2023
Weighted-average remaining lease term (in years) - operating leases11.610.4
Weighted-average remaining lease term (in years) - finance leases7.510.8
Weighted-average discount rate - operating leases8.0 %7.8 %
Weighted-average discount rate - finance leases12.7 %7.9 %
Cash paid for amounts included in the measurement of lease liabilities were as follows (in thousands):
Fiscal Year Ended
February 3, 2024January 28, 2023January 29, 2022
Operating cash flows paid for operating leases$380,340 $350,234 $325,941 
Operating cash flows paid for interest portion of finance leases3,206 2,745 4,022 
Financing cash flows paid for principal portion of finance leases3,061 1,343 1,112 
Supplemental cash flow information related to lease assets and lease liabilities were as follows (in thousands):
Fiscal Year Ended
February 3, 2024January 28, 2023January 29, 2022
Operating lease liabilities arising from obtaining right-of-use assets and other non-cash lease-related operating items$177,187 $220,547 $261,228 
Financing lease liabilities arising from obtaining right-of-use assets22,135 7,443 — 
Summary of Future Lease Commitments
Future lease commitments to be paid by the Company as of February 3, 2024 were as follows (in thousands):
Fiscal YearOperating LeasesFinance Leases
2024$323,950 $10,691 
2025350,199 10,948 
2026338,695 4,989 
2027322,080 4,446 
2028306,744 4,336 
Thereafter1,852,001 17,167 
Total future minimum lease payments3,493,669 52,577 
Less: imputed interest(1,289,155)(17,889)
Present value of lease liabilities$2,204,514 $34,688 
v3.24.1
Debt and Credit Arrangements (Tables)
12 Months Ended
Feb. 03, 2024
Debt Disclosure [Abstract]  
Summary of Debt Components
Debt consisted of the following at February 3, 2024 and January 28, 2023 (in thousands):
February 3, 2024January 28, 2023
ABL Revolving Facility$319,000 $405,000 
First Lien Term Loan400,000 450,000 
Unamortized original issue discount and debt issuance costs(1,568)(2,120)
Less: Short-term debt(319,000)(405,000)
Long-term debt$398,432 $447,880 
Summary of Future Minimum Principal Payments
Scheduled future minimum principal payments on debt as of February 3, 2024 are as follows (in thousands):
Fiscal Year:Principal Payments
2024$319,000 
2025— 
2026— 
2027— 
2028400,000 
Thereafter— 
Total$719,000 
v3.24.1
Interest Expense, Net (Tables)
12 Months Ended
Feb. 03, 2024
Other Income and Expenses [Abstract]  
Summary of Components of Interest Expense
The following details the components of interest expense for the periods presented (in thousands):
Fiscal Year Ended
February 3, 2024January 28, 2023January 29, 2022
Interest on debt$58,197 $37,533 $45,124 
Interest on financing obligations4,152 4,269 4,022 
Debt extinguishment and refinancing charges1,830 3,256 657 
Amortization of debt issuance costs914 1,719 2,193 
Accretion of original issue discount329 1,046 1,195 
Capitalized interest(226)(196)(87)
(Gain) loss on cash flow hedge(669)(165)6,340 
Interest expense, net$64,527 $47,462 $59,444 
v3.24.1
Goodwill and Intangible Assets (Tables)
12 Months Ended
Feb. 03, 2024
Goodwill and Intangible Assets Disclosure [Abstract]  
Summary of Goodwill
The carrying value of goodwill and the change in the balance for the fiscal years ended February 3, 2024 and January 28, 2023 is as follows (in thousands):
Fiscal Year Ended
February 3, 2024January 28, 2023
Beginning balance$1,008,816 $924,134 
Acquisition (Note 20)
— 84,682 
Ending balance$1,008,816 $1,008,816 
Summary of Intangible Assets and Liabilities
Intangible assets consist of the following (in thousands):
February 3, 2024
Gross Carrying AmountAccumulated AmortizationNet Carrying Amount
Intangible Assets Not Subject to Amortization:
BJ’s trade name$90,500 $— $90,500 
Intangible Assets Subject to Amortization:
Member relationships245,100 (227,968)17,132 
Private label brands8,500 (8,500)— 
Total intangible assets$344,100 $(236,468)$107,632 

January 28, 2023
Gross Carrying AmountAccumulated AmortizationNet Carrying Amount
Intangible Assets Not Subject to Amortization:
BJ’s trade name$90,500 $— $90,500 
Intangible Assets Subject to Amortization:
Member relationships245,100 (220,567)24,533 
Private label brands8,500 (8,028)472 
Total intangible assets$344,100 $(228,595)$115,505 
Summary of Future Amortization Expense The Company estimates that amortization expense related to intangible assets will be as follows in each of the next five fiscal years (in thousands):
Fiscal YearAmortization Expense
2024$6,523 
20255,646 
20264,894 
2027
2028
Thereafter55
Total$17,132 
v3.24.1
Stock Incentive Plans (Tables)
12 Months Ended
Feb. 03, 2024
Share-Based Payment Arrangement [Abstract]  
Summary of Stock Option Activity
Presented below is a summary of the stock option activity and weighted-average exercise prices for the fiscal year ended February 3, 2024:
(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 period1,788 $20.35 
Exercised(133)18.09 
Outstanding, vested, and exercisable, end of period1,655 20.53 4.8
Summary of 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 February 3, 2024:
Restricted StockRestricted Stock Units
Performance Stock
(Shares in thousands)SharesWeighted-average Grant-Date Fair ValueSharesWeighted-average Grant-Date Fair Value
Shares(a)
Weighted-average Grant-Date Fair Value
Outstanding, beginning of period750 $50.10 24 $58.61 854 $45.70 
Granted(b)
342 75.58 22 62.13 503 76.07 
Forfeited(55)65.21 (5)58.61 (40)58.81 
Vested(416)43.28 (19)58.61 (640)33.59 
Outstanding, end of period621 67.35 22 62.13 677 58.84 
(a) Shares presented reflect a 100% payout, however, the actual payout for the fiscal year 2021 grants, which primarily vest in the first quarter of fiscal year 2024, is expected to be 200%. Actual payout for performance stock awards granted in fiscal years 2022 and 2023, which primarily vest in fiscal year 2025 and 2026, respectively, could be below 100% or up to 200%.
(b) Includes 320 incremental Performance Stock awards granted in fiscal year 2020 with a weighted-average grant date fair value of $33.59, that vested in the first quarter of fiscal year 2023 at greater than 100% of target based on performance.
v3.24.1
Income Taxes (Tables)
12 Months Ended
Feb. 03, 2024
Income Tax Disclosure [Abstract]  
Summary of Provision for Income Taxes
The provision for income taxes from continuing operations includes the following (in thousands):
Fiscal Year Ended
February 3, 2024January 28, 2023January 29, 2022
Federal:
Current$126,805 $115,270 $88,507 
Deferred18,024 4,103 1,951 
State:
Current59,863 62,914 43,118 
Deferred7,548 (6,025)(2,457)
Total income tax provision$212,240 $176,262 $131,119 
Summary of 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
February 3, 2024January 28, 2023January 29, 2022
Statutory federal income tax rates21.0 %21.0 %21.0 %
State income taxes, net of federal tax benefit7.2 6.5 5.8 
Work opportunity and solar energy tax credit(0.5)(0.7)(0.8)
Charitable contributions(0.2)(0.2)(0.3)
Prior year adjustments1.2 — — 
Excess tax benefit related to stock-based compensation(0.6)(1.3)(2.4)
Other0.7 0.2 0.2 
Effective income tax rate28.8 %25.5 %23.5 %
Summary of Significant Components of Deferred Tax Assets and Liabilities
Significant components of the Company’s deferred tax assets and liabilities as of February 3, 2024 and January 28, 2023 are as follows (in thousands):
February 3, 2024January 28, 2023
Deferred tax assets:
Operating lease liability$611,173 $633,245 
Self-insurance reserves42,884 41,733 
Compensation and benefits15,058 25,513 
Financing obligations8,721 6,535 
Environment clean up reserve6,169 5,525 
Startup costs1,957 2,495 
Other22,893 26,404 
Total deferred tax assets$708,855 $741,450 
Deferred tax liabilities:
Operating lease right-of-use assets$593,421 $606,878 
Property and equipment141,443 133,785 
Intangible assets32,554 33,883 
Debt costs239 455 
Other11,900 11,974 
Total deferred tax liabilities779,557 786,975 
Net deferred tax liabilities$(70,702)$(45,525)
Summary of 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
February 3, 2024January 28, 2023
Balance, beginning of period$1,411 $2,263 
Additions for tax positions taken during the current year1,546 109 
Lapses in statute of limitations(90)(961)
Balance, end of period$2,867 $1,411 
v3.24.1
Asset Retirement Obligations (Tables)
12 Months Ended
Feb. 03, 2024
Asset Retirement Obligation Disclosure [Abstract]  
Summary of Asset Retirement Obligations The following is included in other non-current liabilities on the consolidated balance sheets (in thousands):
Fiscal Year Ended
February 3, 2024January 28, 2023January 29, 2022
Balance, beginning of period$23,336 $21,378 $19,329 
Accretion expense2,242 1,497 1,419 
Liabilities incurred during the year782 461 630 
Balance, end of period$26,360 $23,336 $21,378 
v3.24.1
Accrued Expenses and Other Current Liabilities (Tables)
12 Months Ended
Feb. 03, 2024
Payables and Accruals [Abstract]  
Summary of Major Components of Accrued Expenses and Other Current Liabilities
The major components of accrued expenses and other current liabilities are as follows (in thousands):
February 3, 2024January 28, 2023
Deferred membership fee income$231,440 $183,692 
Outstanding checks and payables113,474 104,903 
Employee compensation and benefits87,765 129,125 
Sales, property, use and other taxes63,294 60,954 
Insurance reserves60,097 53,183 
Fixed asset accruals and property-related costs58,930 61,992 
Rewards programs and related deferred revenues57,909 59,513 
Deferred revenues and vendor income29,396 22,521 
Professional services and advertising21,764 18,220 
Legal, sales, and membership fee reserves17,165 17,518 
Gift cards15,290 14,092 
Other55,612 41,698 
Total accrued expenses and other current liabilities$812,136 $767,411 
Summary of Membership Fee Income Activity
The following tables summarizes the Company's deferred revenue balance related to outstanding performance obligations for contracts with customers:
February 3, 2024January 28, 2023
Current:
Rewards programs:
Earned award dollars$49,135 $34,676 
Royalty revenue4,593 17,877 
Co-brand marketing & integration4,181 6,960 
Total rewards programs57,909 59,513 
Membership231,440 183,692 
Gift card programs15,290 14,092 
E-commerce sales6,757 2,731 
Long-term:
Rewards programs:
Co-brand marketing & integration6,216 11,895 
Total deferred revenue$317,612 $271,923 
The following tables summarizes the Company's revenue recognized during the period that was included in the opening deferred balance as of January 28, 2023:
Fiscal Year Ended
February 3, 2024
Rewards programs:
Earned award dollars$34,676 
Royalty revenue17,877 
Co-brand marketing & integration8,213 
Total rewards programs60,766 
Membership183,692 
Gift card programs5,367 
E-commerce sales2,731 
Total revenue$252,556 
The following table summarizes membership fee income activity for each of the last two fiscal years (in thousands):
Fiscal Year Ended
February 3, 2024January 28, 2023
Deferred membership fee income, beginning of period$183,692 $174,916 
Cash received from members468,426 405,506 
Revenue recognized in earnings(420,678)(396,730)
Deferred membership fee income, end of period$231,440 $183,692 
v3.24.1
Other Non-current Liabilities (Tables)
12 Months Ended
Feb. 03, 2024
Other Liabilities Disclosure [Abstract]  
Summary of Major Components of Other Non-current Liabilities
The major components of other non-current liabilities are as follows (in thousands):
February 3, 2024January 28, 2023
Insurance reserves$112,273 $110,777 
Financing obligations (see Note 6)
62,494 27,415 
Asset retirement obligations26,360 23,336 
Deferred revenues20,641 24,641 
Other4,867 7,908 
Total other non-current liabilities$226,635 $194,077 
v3.24.1
Fair Value Measurements (Tables)
12 Months Ended
Feb. 03, 2024
Fair Value Disclosures [Abstract]  
Summary of Carrying Amount and Fair Value of Debt
The gross carrying amount and fair value of the Company’s debt at February 3, 2024 are as follows (in thousands):
Carrying AmountFair Value
ABL Revolving Facility$319,000 $319,000 
First Lien Term Loan400,000 401,168 
Total Debt$719,000 $720,168 
The gross carrying amount and fair value of the Company’s debt at January 28, 2023 are as follows (in thousands):
Carrying AmountFair Value
ABL Revolving Facility$405,000 $405,000 
First Lien Term Loan450,000 450,482 
Total Debt$855,000 $855,482 
v3.24.1
Earnings Per Share (Tables)
12 Months Ended
Feb. 03, 2024
Earnings Per Share [Abstract]  
Summary of 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 2023, 2022, and 2021 (in thousands):
Fiscal Year Ended
February 3, 2024January 28, 2023January 29, 2022
Weighted-average shares of common stock outstanding, used for basic computation133,047 134,017 135,386 
Plus: Incremental shares of potentially dilutive securities:2,071 2,456 2,659 
Weighted-average shares of common stock and dilutive potential shares of common stock outstanding135,118 136,473 138,045 
Summary of Antidilutive Shares
The table below summarizes awards that were excluded from the computation of diluted earnings for fiscal years 2023, 2022, and 2021 as their inclusion would have been anti-dilutive (in thousands):
Fiscal Year Ended
February 3, 2024January 28, 2023January 29, 2022
Stock-based awards228 75 32 
v3.24.1
Acquisitions (Tables)
12 Months Ended
Feb. 03, 2024
Business Combination and Asset Acquisition [Abstract]  
Summary of Consideration Paid and Fair Values of Assets Acquired and Liabilities Assumed
The following table summarizes the consideration paid and the final fair values of the assets acquired and liabilities assumed in connection with the Acquisition (in thousands):
As of May 2, 2022
Fair Value
Assets:
Property and equipment, net$203,400 
Merchandise inventories88,072 
Goodwill84,682 
Operating lease right-of-use assets, net16,569 
Prepaid expenses and other current assets433 
Intangibles, net100 
Total assets393,256 
Liabilities
Long-term operating lease liabilities(16,569)
Accrued expenses and other current liabilities(1,106)
Total liabilities(17,675)
Total consideration paid, including working capital adjustments$375,581 
v3.24.1
Condensed Financial Information of Registrant (Parent Company Only) (Tables)
12 Months Ended
Feb. 03, 2024
Condensed Financial Information Disclosure [Abstract]  
Summary of Condensed Balance Sheets
BJ’S WHOLESALE CLUB HOLDINGS, INC.
(PARENT COMPANY ONLY)
CONDENSED BALANCE SHEETS
(Amounts in thousands)
February 3, 2024January 28, 2023
ASSETS
Investment in subsidiaries$1,458,851 $1,046,837 
STOCKHOLDERS’ 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, 147,544 shares issued and 132,768 shares outstanding at February 3, 2024; 300,000 shares authorized, 146,347 shares issued and 133,903 shares outstanding at January 28, 2023
1,475 1,463 
Additional paid-in capital1,006,910 960,105 
Retained earnings1,168,231 644,490 
Treasury stock, at cost, 14,776 shares at February 3, 2024 and 12,444 shares at January 28, 2023
(717,765)(559,221)
Total stockholders’ equity$1,458,851 $1,046,837 
Summary of 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
February 3, 2024January 28, 2023January 29, 2022
Equity in net income of subsidiaries$523,741 $513,177 $426,652 
Net income523,741 513,177 426,652 
Net income per share:
Basic$3.94 $3.83 $3.15 
Diluted3.88 3.76 3.09 
Weighted-average number of shares outstanding:
Basic133,047 134,017 135,386 
Diluted135,118 136,473 138,045 
v3.24.1
Description of Business (Details)
Feb. 03, 2024
state
gas_station
warehouse_club
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Number of warehouse clubs | warehouse_club 243
Number of gas stations | gas_station 174
Number of states in which entity operates | state 20
v3.24.1
Summary of Significant Accounting Policies (Details)
3 Months Ended 12 Months Ended
Apr. 29, 2023
USD ($)
$ / gal
Feb. 03, 2024
USD ($)
reporting_unit
Jan. 28, 2023
USD ($)
$ / gal
Jan. 29, 2022
USD ($)
Accounting Policies [Line Items]        
Allowance for doubtful accounts   $ 2,300,000 $ 4,400,000  
Amortization of debt issuance costs   $ 914,000 1,719,000 $ 2,193,000
Number of reporting units | reporting_unit   1    
Goodwill impairment   $ 0 0 0
Impairment related to operating lease   0 1,200,000 0
Sales returns reserve   5,400,000 6,100,000 6,700,000
Actual sales returns   $ 220,700,000 $ 228,900,000 $ 215,700,000
Advertising expense, percent of net sales (as a percent)   0.60% 0.60% 0.50%
Service-based awards        
Accounting Policies [Line Items]        
Requisite service period   3 years    
Performance-based awards        
Accounting Policies [Line Items]        
Requisite service period   3 years    
BJ’s trade name        
Accounting Policies [Line Items]        
Impairment of intangible assets   $ 0 $ 0 $ 0
Membership program        
Accounting Policies [Line Items]        
Term of membership   12 months    
BJ's Perks Rewards membership program        
Accounting Policies [Line Items]        
Percentage of cash back earned (as a percent)     2.00%  
Maximum annual cash back amount     $ 500  
My BJ's Perks program        
Accounting Policies [Line Items]        
Percentage of cash back earned (as a percent)     2.00%  
Discount on gasoline (in USD per gallon) | $ / gal     0.10  
Percentage cash back earned on eligible purchases (as a percent)     5.00%  
Cash back reward, expiration term     6 months  
Cash back in the form of electronic awards issued     $ 10  
Club+ program        
Accounting Policies [Line Items]        
Percentage of cash back earned (as a percent)   2.00%    
Maximum annual cash back amount     500  
Discount on gasoline (in USD per gallon) | $ / gal 0.05      
Cash back in the form of electronic awards issued $ 10      
BJ's One and BJ's One+ program        
Accounting Policies [Line Items]        
Percentage of cash back earned (as a percent) 5.00%      
Discount on gasoline (in USD per gallon) | $ / gal 0.15      
Auto liability insurance        
Accounting Policies [Line Items]        
Self insurance reserve, per occurrence insured amount   $ 2,000,000    
Interest Expense        
Accounting Policies [Line Items]        
Amortization of debt issuance costs   900,000 $ 1,700,000 $ 2,200,000
Minimum | Workers' compensation and general liability insurance        
Accounting Policies [Line Items]        
Self insurance reserve, per occurrence insured amount   300,000    
Maximum | Workers' compensation and general liability insurance        
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 (in years)   33 years    
Furniture, fixtures, and equipment | Minimum        
Accounting Policies [Line Items]        
Property and equipment, useful life (in years)   3 years    
Furniture, fixtures, and equipment | Maximum        
Accounting Policies [Line Items]        
Property and equipment, useful life (in years)   10 years    
Software and Software Development Costs        
Accounting Policies [Line Items]        
Property and equipment, useful life (in years)   3 years    
New York | Revenue Benchmark | Geographic Concentration Risk        
Accounting Policies [Line Items]        
Concentration risk (as a percent)   23.00% 21.00% 23.00%
v3.24.1
Related Party Transactions (Details) - USD ($)
$ in Millions
12 Months Ended
Jan. 28, 2023
Jan. 29, 2022
Advantage Solutions Inc.    
Related Party Transaction [Line Items]    
Expenses with related party $ 3.1 $ 2.9
v3.24.1
Revenue Recognition - 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
Feb. 03, 2024
Jan. 28, 2023
Jan. 29, 2022
Revenue Benchmark      
Concentration Risk [Line Items]      
Concentration risk (as a percent) 91.00% 92.00% 93.00%
Revenues Net      
Concentration Risk [Line Items]      
Concentration risk (as a percent) 89.00% 90.00% 91.00%
v3.24.1
Revenue Recognition - Deferred Revenue Relating to Outstanding Performance Obligations (Details) - USD ($)
$ in Thousands
Feb. 03, 2024
Jan. 28, 2023
Jan. 29, 2022
Disaggregation of Revenue [Line Items]      
Deferred revenue, non-current $ 20,641 $ 24,641  
Deferred revenue 317,612 271,923  
Total rewards programs      
Disaggregation of Revenue [Line Items]      
Deferred revenue, current 57,909 59,513  
Earned award dollars      
Disaggregation of Revenue [Line Items]      
Deferred revenue, current 49,135 34,676  
Royalty revenue      
Disaggregation of Revenue [Line Items]      
Deferred revenue, current 4,593 17,877  
Co-brand marketing & integration      
Disaggregation of Revenue [Line Items]      
Deferred revenue, current 4,181 6,960  
Deferred revenue, non-current 6,216 11,895  
Membership      
Disaggregation of Revenue [Line Items]      
Deferred revenue, current 231,440 183,692 $ 174,916
Gift card programs      
Disaggregation of Revenue [Line Items]      
Deferred revenue, current 15,290 14,092  
E-commerce sales      
Disaggregation of Revenue [Line Items]      
Deferred revenue, current $ 6,757 $ 2,731  
v3.24.1
Revenue Recognition - Revenue Recognized (Details)
$ in Thousands
12 Months Ended
Feb. 03, 2024
USD ($)
Disaggregation of Revenue [Line Items]  
Total revenue $ 252,556
Total rewards programs  
Disaggregation of Revenue [Line Items]  
Total revenue 60,766
Earned award dollars  
Disaggregation of Revenue [Line Items]  
Total revenue 34,676
Royalty revenue  
Disaggregation of Revenue [Line Items]  
Total revenue 17,877
Co-brand marketing & integration  
Disaggregation of Revenue [Line Items]  
Total revenue 8,213
Membership  
Disaggregation of Revenue [Line Items]  
Total revenue 183,692
Gift card programs  
Disaggregation of Revenue [Line Items]  
Total revenue 5,367
E-commerce sales  
Disaggregation of Revenue [Line Items]  
Total revenue $ 2,731
v3.24.1
Revenue Recognition - Percentage of Net Sales Disaggregated by Category (Details)
12 Months Ended
Feb. 03, 2024
Jan. 28, 2023
Jan. 30, 2021
Grocery      
Disaggregation of Revenue [Line Items]      
Net sales percentage (as a percent) 70.00% 67.00% 71.00%
General Merchandise and Services      
Disaggregation of Revenue [Line Items]      
Net sales percentage (as a percent) 11.00% 12.00% 14.00%
Gasoline and Other      
Disaggregation of Revenue [Line Items]      
Net sales percentage (as a percent) 19.00% 21.00% 15.00%
v3.24.1
Property and Equipment, Net - Property and Equipment (Details) - USD ($)
$ in Thousands
Feb. 03, 2024
Jan. 28, 2023
Property, Plant and Equipment [Line Items]    
Total property and equipment, gross $ 2,800,972 $ 2,507,719
Less: accumulated depreciation and amortization (1,222,180) (1,170,690)
Property and equipment, net 1,578,792 1,337,029
Land and buildings    
Property, Plant and Equipment [Line Items]    
Total property and equipment, gross 871,106 722,129
Leasehold costs and improvements    
Property, Plant and Equipment [Line Items]    
Total property and equipment, gross 307,597 286,591
Furniture, fixtures, and equipment    
Property, Plant and Equipment [Line Items]    
Total property and equipment, gross 1,505,496 1,397,275
Construction in progress    
Property, Plant and Equipment [Line Items]    
Total property and equipment, gross $ 116,773 $ 101,724
v3.24.1
Property and Equipment, Net - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Feb. 03, 2024
Jan. 28, 2023
Jan. 29, 2022
Property, Plant and Equipment [Abstract]      
Depreciation expense $ 219.8 $ 191.7 $ 170.1
v3.24.1
Leases - Narrative (Details)
$ in Millions
12 Months Ended
Feb. 03, 2024
USD ($)
building
Jan. 28, 2023
USD ($)
Jan. 29, 2022
USD ($)
Lessee, Lease, Description [Line Items]      
Operating lease initial term (in years) 20 years    
Finance lease term (in years) 7 years    
Lease impairment charges $ 0.0 $ 1.2 $ 0.0
Leases not yet commenced, liability, to be paid $ 395.1    
Sale leaseback transaction, number of properties | building 2    
Sale leaseback transaction, fair value $ 26.2    
Sale leaseback transaction, proceeds from sale $ 18.5    
Failed sale leaseback transactions, number of properties | building 3    
Failed sale leaseback transactions, financing obligation $ 26.4    
Failed sale leaseback transactions, cash received 20.6    
Failed sale leaseback transactions, receivable $ 5.8    
Minimum      
Lessee, Lease, Description [Line Items]      
Operating lease term (in years) 2 years    
Finance lease term (in years) 2 years    
Leases not yet commenced, term (in years) 7 years    
Maximum      
Lessee, Lease, Description [Line Items]      
Operating lease term (in years) 44 years    
Finance lease term (in years) 20 years    
Leases not yet commenced, term (in years) 25 years    
v3.24.1
Leases - Assets and Liabilities (Details) - USD ($)
$ in Thousands
Feb. 03, 2024
Jan. 28, 2023
Assets:    
Operating lease assets $ 2,140,482 $ 2,142,925
Finance lease assets 44,791 33,679
Less: finance lease amortization (9,266) (13,555)
Total lease assets 2,176,007 2,163,049
Current:    
Operating lease liabilities $ 153,631 $ 177,233
Finance lease liabilities, current, location Accrued expenses and other current liabilities Accrued expenses and other current liabilities
Finance lease liabilities $ 7,035 $ 1,629
Long-term:    
Operating lease liabilities $ 2,050,883 $ 2,058,797
Finance lease liabilities, non-current, location Other non-current liabilities Other non-current liabilities
Finance lease liabilities $ 27,653 $ 18,832
Total lease liabilities $ 2,239,202 $ 2,256,491
v3.24.1
Leases - Components of Lease Costs and Other Information (Details) - USD ($)
$ in Thousands
12 Months Ended
Feb. 03, 2024
Jan. 28, 2023
Jan. 29, 2022
Finance lease cost:      
Amortization of lease assets $ 4,350 $ 1,849 $ 1,128
Interest on lease liabilities 3,206 2,745 4,022
Total finance lease costs 7,556 4,594 5,150
Operating lease cost 360,369 357,284 336,094
Variable lease cost 6,775 10,129 85
Sublease income (2,104) (3,973) (980)
Net lease costs $ 372,596 368,034 340,349
Variable lease cost, purchase of assets and increases in rental payments   $ 4,800  
Weighted-average remaining lease term (in years) - operating leases 11 years 7 months 6 days 10 years 4 months 24 days  
Weighted-average remaining lease term (in years) - finance leases 7 years 6 months 10 years 9 months 18 days  
Weighted-average discount rate - operating leases 8.00% 7.80%  
Weighted-average discount rate - finance leases 12.70% 7.90%  
Operating cash flows paid for operating leases $ 380,340 $ 350,234 325,941
Operating cash flows paid for interest portion of finance leases 3,206 2,745 4,022
Financing cash flows paid for principal portion of finance leases 3,061 1,343 1,112
Operating lease liabilities arising from obtaining right-of-use assets and other non-cash lease-related operating items 177,187 220,547 261,228
Financing lease liabilities arising from obtaining right-of-use assets $ 22,135 $ 7,443 $ 0
v3.24.1
Leases - Future Lease Commitments (Details)
$ in Thousands
Feb. 03, 2024
USD ($)
Operating Leases  
2024 $ 323,950
2025 350,199
2026 338,695
2027 322,080
2028 306,744
Thereafter 1,852,001
Total future minimum lease payments 3,493,669
Less: imputed interest (1,289,155)
Present value of lease liabilities 2,204,514
Finance Leases  
2024 10,691
2025 10,948
2026 4,989
2027 4,446
2028 4,336
Thereafter 17,167
Total future minimum lease payments 52,577
Less: imputed interest (17,889)
Present value of lease liabilities $ 34,688
v3.24.1
Debt and Credit Arrangements - Debt Components (Details) - USD ($)
$ in Thousands
Feb. 03, 2024
Jan. 28, 2023
Debt Instrument [Line Items]    
Carrying Amount $ 719,000 $ 855,000
Unamortized original issue discount and debt issuance costs (1,568) (2,120)
Less: Short-term debt (319,000) (405,000)
Long-term debt 398,432 447,880
ABL Revolving Facility    
Debt Instrument [Line Items]    
Carrying Amount 319,000 405,000
First Lien Term Loan    
Debt Instrument [Line Items]    
Carrying Amount $ 400,000 $ 450,000
v3.24.1
Debt and Credit Arrangements - Narrative (Details)
3 Months Ended 12 Months Ended
Jan. 05, 2023
Jan. 04, 2023
Jul. 28, 2022
USD ($)
Oct. 28, 2023
USD ($)
Jan. 28, 2023
USD ($)
Feb. 03, 2024
USD ($)
Jan. 28, 2023
USD ($)
Jan. 29, 2022
USD ($)
Debt Instrument [Line Items]                
Carrying Amount         $ 855,000,000 $ 719,000,000 $ 855,000,000  
Cash and cash equivalents         33,915,000 36,049,000 33,915,000  
Amortization of debt issuance costs and accretion of original issue discount           1,243,000 2,765,000 $ 3,387,000
Debt issuance costs and original issue discount         2,120,000 1,568,000 2,120,000  
ABL Revolving Facility                
Debt Instrument [Line Items]                
Carrying Amount         405,000,000 319,000,000 405,000,000  
First Lien Term Loan                
Debt Instrument [Line Items]                
Carrying Amount         450,000,000 400,000,000 450,000,000  
Revolving Credit Facility | ABL Revolving Facility                
Debt Instrument [Line Items]                
Maximum borrowing capacity     $ 1,200,000,000          
Unused commitment fee rate     0.20%          
Carrying Amount         $ 405,000,000 $ 319,000,000 $ 405,000,000  
Interest rate, credit facility (as a percent)         5.63% 6.44% 5.63%  
Unused capacity           $ 802,300,000    
Revolving Credit Facility | ABL Revolving Facility | Debt Instrument, Term One                
Debt Instrument [Line Items]                
Borrowing period     1 month          
Revolving Credit Facility | ABL Revolving Facility | Debt Instrument, Term Two                
Debt Instrument [Line Items]                
Borrowing period     3 months          
Revolving Credit Facility | ABL Revolving Facility | Debt Instrument, Term Three                
Debt Instrument [Line Items]                
Borrowing period     6 months          
Revolving Credit Facility | ABL Revolving Facility | Debt Instrument, Term Four                
Debt Instrument [Line Items]                
Borrowing period     12 months          
Revolving Credit Facility | ABL Revolving Facility | Minimum | Secured Overnight Financing Rate (SOFR)                
Debt Instrument [Line Items]                
Basis spread on variable rate     1.00%          
Revolving Credit Facility | ABL Revolving Facility | Minimum | Base Rate                
Debt Instrument [Line Items]                
Basis spread on variable rate     0.00%          
Revolving Credit Facility | ABL Revolving Facility | Maximum | Secured Overnight Financing Rate (SOFR)                
Debt Instrument [Line Items]                
Basis spread on variable rate     1.25%          
Revolving Credit Facility | ABL Revolving Facility | Maximum | Base Rate                
Debt Instrument [Line Items]                
Basis spread on variable rate     0.25%          
Letter of Credit | ABL Revolving Facility                
Debt Instrument [Line Items]                
Carrying Amount         $ 11,500,000 18,200,000 $ 11,500,000  
Secured Debt | First Lien Term Loan | Line of Credit                
Debt Instrument [Line Items]                
Carrying Amount         450,000,000 $ 400,000,000 450,000,000  
Net leverage ratio 3.50              
Net leverage ratio, actual (did not exceed)           3.50    
Cash and cash equivalents               100,000,000
Repayments of debt       $ 50,000,000 151,900,000     100,000,000
Amortization of debt issuance costs and accretion of original issue discount           $ 1,400,000 600,000 $ 700,000
Fees associated with refinancing           1,700,000 3,200,000  
Third-party fees           400,000 2,000,000.0  
Debt issuance costs and original issue discount         $ 1,200,000 $ 1,300,000 $ 1,200,000  
Effective interest rate (as a percent)         7.11% 7.33% 7.11%  
Secured Debt | First Lien Term Loan | Secured Overnight Financing Rate (SOFR) | Line of Credit                
Debt Instrument [Line Items]                
Basis spread on variable rate 2.75% 2.00%            
v3.24.1
Debt and Credit Arrangements - Scheduled Future Minimum Principal Payment on Debt (Details) - USD ($)
$ in Thousands
Feb. 03, 2024
Jan. 28, 2023
Debt Disclosure [Abstract]    
2024 $ 319,000  
2025 0  
2026 0  
2027 0  
2028 400,000  
Thereafter 0  
Total $ 719,000 $ 855,000
v3.24.1
Interest Expense, Net (Details) - USD ($)
$ in Thousands
12 Months Ended
Feb. 03, 2024
Jan. 28, 2023
Jan. 29, 2022
Other Income and Expenses [Abstract]      
Interest on debt $ 58,197 $ 37,533 $ 45,124
Interest on financing obligations 4,152 4,269 4,022
Debt extinguishment and refinancing charges 1,830 3,256 657
Amortization of debt issuance costs 914 1,719 2,193
Accretion of original issue discount 329 1,046 1,195
Capitalized interest (226) (196) (87)
(Gain) loss on cash flow hedge (669) (165) 6,340
Interest expense, net $ 64,527 $ 47,462 $ 59,444
v3.24.1
Goodwill and Intangible Assets - Goodwill (Details) - USD ($)
$ in Thousands
12 Months Ended
Feb. 03, 2024
Jan. 28, 2023
Goodwill [Roll Forward]    
Beginning balance $ 1,008,816 $ 924,134
Acquisition (Note 20) 0 84,682
Ending balance $ 1,008,816 $ 1,008,816
v3.24.1
Goodwill and Intangible Assets - Intangible Assets (Details) - USD ($)
$ in Thousands
Feb. 03, 2024
Jan. 28, 2023
Indefinite-lived Intangible Assets [Line Items]    
Intangible assets subject to amortization, accumulated amortization $ (236,468) $ (228,595)
Intangible assets subject to amortization, net carrying amount 17,132  
Total intangible assets, gross carrying amount 344,100 344,100
Total intangible assets, net carrying amount 107,632 115,505
Member relationships    
Indefinite-lived Intangible Assets [Line Items]    
Intangible assets subject to amortization, gross carrying amount 245,100 245,100
Intangible assets subject to amortization, accumulated amortization (227,968) (220,567)
Intangible assets subject to amortization, net carrying amount 17,132 24,533
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 (8,500) (8,028)
Intangible assets subject to amortization, net carrying amount 0 472
BJ’s trade name    
Indefinite-lived Intangible Assets [Line Items]    
Intangible assets not subject to amortization, carrying amount $ 90,500 $ 90,500
v3.24.1
Goodwill and Intangible Assets - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Feb. 03, 2024
Jan. 28, 2023
Jan. 29, 2022
SG&A      
Finite-Lived Intangible Assets [Line Items]      
Amortization expenses $ 7.9 $ 9.2 $ 10.5
Member relationships      
Finite-Lived Intangible Assets [Line Items]      
Intangible assets useful life (in years) 15 years 3 months 18 days    
Private label brands      
Finite-Lived Intangible Assets [Line Items]      
Intangible assets useful life (in years) 12 years    
v3.24.1
Goodwill and Intangible Assets - Estimates That Amortization Expense Related to Intangible Assets (Details)
$ in Thousands
Feb. 03, 2024
USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]  
2024 $ 6,523
2025 5,646
2026 4,894
2027 7
2028 7
Thereafter 55
Intangible assets subject to amortization, net carrying amount $ 17,132
v3.24.1
Stock Incentive Plans - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Apr. 16, 2021
Feb. 03, 2024
Jan. 28, 2023
Jan. 29, 2022
Jun. 14, 2018
Jun. 13, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Accelerated stock-based compensation $ 17.5 $ 0.0 $ 0.0      
Stock-based compensation   39.0 42.6 $ 53.8    
Unrecognized compensation cost   $ 42.5        
Unrecognized compensation cost, period to be recognized (in years)   3 years        
Intrinsic value of options exercised   $ 7.2 25.1 55.2    
Tax benefit related to option exercises   2.0 7.0 15.5    
Intrinsic value of options vested and expected to vest   $ 72.8        
Stock options            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Vesting period (in years)   3 years        
Contractual term (in years)   10 years        
Restricted Stock            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Fair value as of vesting date   $ 31.4        
Restricted Stock Units            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Fair value as of vesting date   1.2        
Performance Stock            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Fair value as of vesting date   $ 48.6        
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)   4,925,874        
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]            
Shares available for issuance (in shares)   2,407,504        
Stock-based compensation   $ 1.4 $ 1.1 $ 0.8    
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 (as a percent)         0.50%  
v3.24.1
Stock Incentive Plans - Stock Option Activity (Details)
shares in Thousands
12 Months Ended
Feb. 03, 2024
$ / shares
shares
Number of Securities to be Issued Upon Exercise of Outstanding Options  
Outstanding (in shares) | shares 1,788
Exercised (in shares) | shares (133)
Outstanding (in shares) | shares 1,655
Vested, end of period (in shares) | shares 1,655
Exercisable, end of period (in shares) | shares 1,655
Weighted- average Exercise Price  
Outstanding, beginning of period (in usd per share) | $ / shares $ 20.35
Exercised (in usd per share) | $ / shares 18.09
Outstanding, beginning of period (in usd per share) | $ / shares 20.53
Vested, end of period (in usd per share) | $ / shares 20.53
Exercisable, end of period (in usd per share) | $ / shares $ 20.53
Weighted-average Remaining Contractual Life (in years)  
Outstanding, end of period 4 years 9 months 18 days
Vested, end of period 4 years 9 months 18 days
Exercisable, end of period 4 years 9 months 18 days
v3.24.1
Stock Incentive Plans - Non-vested Restricted Shares, Restricted Stock Units and Performance Stock (Details) - $ / shares
shares in Thousands
3 Months Ended 12 Months Ended
Apr. 29, 2023
Feb. 03, 2024
Jan. 28, 2023
Restricted Stock      
Shares      
Outstanding (in shares) 750 750  
Granted (in shares)   342  
Forfeited (in shares)   (55)  
Vested (in shares)   (416)  
Outstanding (in shares)   621 750
Weighted-average Grant-Date Fair Value      
Outstanding (in usd per share) $ 50.10 $ 50.10  
Granted (in usd per share)   75.58  
Forfeited (in usd per share)   65.21  
Vested (in usd per share)   43.28  
Outstanding (in usd per share)   $ 67.35 $ 50.10
Restricted Stock Units      
Shares      
Outstanding (in shares) 24 24  
Granted (in shares)   22  
Forfeited (in shares)   (5)  
Vested (in shares)   (19)  
Outstanding (in shares)   22 24
Weighted-average Grant-Date Fair Value      
Outstanding (in usd per share) $ 58.61 $ 58.61  
Granted (in usd per share)   62.13  
Forfeited (in usd per share)   58.61  
Vested (in usd per share)   58.61  
Outstanding (in usd per share)   $ 62.13 $ 58.61
Performance Stock      
Shares      
Outstanding (in shares) 854 854  
Granted (in shares)   503  
Forfeited (in shares)   (40)  
Vested (in shares)   (640)  
Outstanding (in shares)   677 854
Weighted-average Grant-Date Fair Value      
Outstanding (in usd per share) $ 45.70 $ 45.70  
Granted (in usd per share)   76.07  
Forfeited (in usd per share)   58.81  
Vested (in usd per share)   33.59  
Outstanding (in usd per share)   $ 58.84 $ 45.70
Estimated payout (as a percent)   100.00%  
Performance Stock | 2021 grants      
Weighted-average Grant-Date Fair Value      
Actual payout (as a percent)   200.00%  
Performance Stock | 2022 and 2023 grants | Minimum      
Weighted-average Grant-Date Fair Value      
Actual payout (as a percent)   100.00% 100.00%
Performance Stock | 2022 and 2023 grants | Maximum      
Weighted-average Grant-Date Fair Value      
Actual payout (as a percent)   200.00% 200.00%
Performance Stock | 2020 grants      
Shares      
Granted (in shares)   320  
Weighted-average Grant-Date Fair Value      
Granted (in usd per share)   $ 33.59  
Actual payout (as a percent) 100.00%    
v3.24.1
Treasury Shares and Share Repurchase Programs (Details) - USD ($)
$ in Thousands
12 Months Ended
Feb. 03, 2024
Jan. 28, 2023
Jan. 29, 2022
Nov. 16, 2021
Dec. 19, 2019
Equity, Class of Treasury Stock [Line Items]          
Shares reacquired to satisfy employees' tax withholding obligations upon vesting (in shares) 373,875 264,167 376,758    
Shares reacquired to satisfy employees' tax withholding obligations upon vesting, value $ 28,300 $ 18,000 $ 16,800    
Acquisition of treasury stock 158,544 $ 170,553 $ 196,051    
2019 Repurchase Program          
Equity, Class of Treasury Stock [Line Items]          
Share repurchase program, authorized amount         $ 250,000
2021 Repurchase Program          
Equity, Class of Treasury Stock [Line Items]          
Share repurchase program, authorized amount       $ 500,000  
Share repurchase program, available amount $ 189,300        
Acquisition of treasury stock (in shares) 1,958,218 2,234,708 3,331,956    
Acquisition of treasury stock $ 130,200 $ 152,500 $ 179,200    
v3.24.1
Income Taxes - Provision for Income Taxes (Details) - USD ($)
$ in Thousands
12 Months Ended
Feb. 03, 2024
Jan. 28, 2023
Jan. 29, 2022
Federal:      
Current $ 126,805 $ 115,270 $ 88,507
Deferred 18,024 4,103 1,951
State:      
Current 59,863 62,914 43,118
Deferred 7,548 (6,025) (2,457)
Total income tax provision $ 212,240 $ 176,262 $ 131,119
v3.24.1
Income Taxes - Reconciliation of Statutory Federal Income Tax Rate (Details)
12 Months Ended
Feb. 03, 2024
Jan. 28, 2023
Jan. 29, 2022
Income Tax Disclosure [Abstract]      
Statutory federal income tax rates 21.00% 21.00% 21.00%
State income taxes, net of federal tax benefit 7.20% 6.50% 5.80%
Work opportunity and solar energy tax credit (0.50%) (0.70%) (0.80%)
Charitable contributions (0.20%) (0.20%) (0.30%)
Prior year adjustments 1.20% 0.00% 0.00%
Excess tax benefit related to stock-based compensation (0.60%) (1.30%) (2.40%)
Other 0.70% 0.20% 0.20%
Effective income tax rate 28.80% 25.50% 23.50%
v3.24.1
Income Taxes - Deferred Tax Assets Component (Details) - USD ($)
$ in Thousands
Feb. 03, 2024
Jan. 28, 2023
Deferred tax assets:    
Operating lease liability $ 611,173 $ 633,245
Self-insurance reserves 42,884 41,733
Compensation and benefits 15,058 25,513
Financing obligations 8,721 6,535
Environment clean up reserve 6,169 5,525
Startup costs 1,957 2,495
Other 22,893 26,404
Total deferred tax assets 708,855 741,450
Deferred tax liabilities:    
Operating lease right-of-use assets 593,421 606,878
Property and equipment 141,443 133,785
Intangible assets 32,554 33,883
Debt costs 239 455
Other 11,900 11,974
Total deferred tax liabilities 779,557 786,975
Net deferred tax liabilities $ (70,702) $ (45,525)
v3.24.1
Income Taxes - Unrecognized Tax Benefits (Details) - USD ($)
$ in Thousands
12 Months Ended
Feb. 03, 2024
Jan. 28, 2023
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]    
Balance, beginning of period $ 1,411 $ 2,263
Additions for tax positions taken during the current year 1,546 109
Lapses in statute of limitations (90) (961)
Balance, end of period $ 2,867 $ 1,411
v3.24.1
Income Taxes - Narrative (Details) - USD ($)
12 Months Ended
Feb. 03, 2024
Jan. 28, 2023
Jan. 29, 2022
Income Tax Disclosure [Abstract]      
Unrecognized tax benefits that would favorably affect the effective tax rate $ 2,300,000 $ 1,200,000  
Amount by which unrecognized tax benefits could decrease within the next twelve months 300,000    
Unrecognized tax benefits, interest expense (income) 100,000 100,000 $ 0
Unrecognized tax benefits, accrued interest $ 200,000 $ 100,000  
v3.24.1
Retirement Plans (Details) - USD ($)
$ in Millions
12 Months Ended
Jan. 01, 2024
Feb. 03, 2024
Jan. 28, 2023
Jan. 29, 2022
401(k) savings plan        
Defined Contribution Plan Disclosure [Line Items]        
Pretax contributions, percent of covered compensation   50.00%    
Employer match percent   50.00%    
Employer matching contribution, percent of covered compensation   6.00%    
Expense   $ 15.2 $ 13.7 $ 11.1
Non-contributory defined contribution retirement plan        
Defined Contribution Plan Disclosure [Line Items]        
Employer match percent   5.00%    
Expense   $ 0.5 $ 3.7 $ 1.8
Service period for full vesting of contribution accounts   4 years    
Due to participants   $ 2.2    
NQDC Plan        
Defined Contribution Plan Disclosure [Line Items]        
Service period for full vesting of contribution accounts   3 years    
Deferral percentage, annual salary 50.00%      
Deferral percentage, annual bonus 100.00%      
Vesting percentage 100.00%      
v3.24.1
Asset Retirement Obligations (Details) - USD ($)
$ in Thousands
12 Months Ended
Feb. 03, 2024
Jan. 28, 2023
Jan. 29, 2022
Asset Retirement Obligation, Roll Forward Analysis [Roll Forward]      
Balance, beginning of period $ 23,336 $ 21,378 $ 19,329
Accretion expense 2,242 1,497 1,419
Liabilities incurred during the year 782 461 630
Balance, end of period $ 26,360 $ 23,336 $ 21,378
v3.24.1
Accrued Expenses and Other Current Liabilities - Components (Details) - USD ($)
$ in Thousands
Feb. 03, 2024
Jan. 28, 2023
Jan. 29, 2022
Contract With Customer, Liability [Line Items]      
Outstanding checks and payables $ 113,474 $ 104,903  
Employee compensation and benefits 87,765 129,125  
Sales, property, use and other taxes 63,294 60,954  
Insurance reserves 60,097 53,183  
Fixed asset accruals and property-related costs 58,930 61,992  
Professional services and advertising 21,764 18,220  
Legal, sales, and membership fee reserves 17,165 17,518  
Gift cards 15,290 14,092  
Other 55,612 41,698  
Total accrued expenses and other current liabilities 812,136 767,411  
Deferred membership fee income      
Contract With Customer, Liability [Line Items]      
Deferred revenue 231,440 183,692 $ 174,916
Rewards program      
Contract With Customer, Liability [Line Items]      
Deferred revenue 57,909 59,513  
Deferred revenues and vendor income      
Contract With Customer, Liability [Line Items]      
Deferred revenue $ 29,396 $ 22,521  
v3.24.1
Accrued Expenses and Other Current Liabilities - Summary of Membership Fee Income Activity (Details) - USD ($)
$ in Thousands
12 Months Ended
Feb. 03, 2024
Jan. 28, 2023
Jan. 29, 2022
Contract With Customer, Liability [Roll Forward]      
Revenue recognized in earnings $ (19,968,689) $ (19,315,165) $ (16,667,302)
Deferred membership fee income      
Contract With Customer, Liability [Roll Forward]      
Deferred membership fee income, beginning of period 183,692 174,916  
Cash received from members 468,426 405,506  
Revenue recognized in earnings (420,678) (396,730) (360,937)
Deferred membership fee income, end of period $ 231,440 $ 183,692 $ 174,916
v3.24.1
Other Non-current Liabilities (Details) - USD ($)
$ in Thousands
Feb. 03, 2024
Jan. 28, 2023
Other Liabilities Disclosure [Abstract]    
Insurance reserves $ 112,273 $ 110,777
Financing obligations (see Note 6) 62,494 27,415
Asset retirement obligations 26,360 23,336
Deferred revenues 20,641 24,641
Other 4,867 7,908
Total other non-current liabilities $ 226,635 $ 194,077
v3.24.1
Fair Value Measurements (Details) - USD ($)
$ in Thousands
Feb. 03, 2024
Jan. 28, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Carrying Amount $ 719,000 $ 855,000
Fair Value 720,168 855,482
ABL Revolving Facility    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Carrying Amount 319,000 405,000
Fair Value 319,000 405,000
First Lien Term Loan    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Carrying Amount 400,000 450,000
Fair Value $ 401,168 $ 450,482
v3.24.1
Earnings Per Share - Summary of Reconciliation of Basic and Diluted Weighted-average Common Shares Outstanding (Details) - shares
shares in Thousands
12 Months Ended
Feb. 03, 2024
Jan. 28, 2023
Jan. 29, 2022
Earnings Per Share [Abstract]      
Weighted-average shares of common stock outstanding, used for basic calculation (in shares) 133,047 134,017 135,386
Plus: Incremental shares of potentially dilutive securities (in shares) 2,071 2,456 2,659
Weighted-average shares of common stock and dilutive potential shares of common stock outstanding (in shares) 135,118 136,473 138,045
v3.24.1
Earnings Per Share - Antidilutive Shares (Details) - shares
shares in Thousands
12 Months Ended
Feb. 03, 2024
Jan. 28, 2023
Jan. 29, 2022
Incentive awards      
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]      
Securities excluded from computation of diluted earnings (in shares) 228 75 32
v3.24.1
Acquisitions - Narrative (Details) - Burris Logistics - USD ($)
$ in Millions
12 Months Ended
May 02, 2022
Feb. 03, 2024
Jan. 28, 2023
Business Acquisition [Line Items]      
Consideration paid $ 375.6    
Transaction and integration costs   $ 0.0 $ 12.3
Goodwill deductible for tax purposes $ 84.7    
Revenue of acquiree     $ 66.8
v3.24.1
Acquisitions - Assets Acquired and Liabilities Assumed (Details) - USD ($)
$ in Thousands
Feb. 03, 2024
Jan. 28, 2023
May 02, 2022
Jan. 29, 2022
Assets:        
Goodwill $ 1,008,816 $ 1,008,816   $ 924,134
Burris Logistics        
Assets:        
Property and equipment, net     $ 203,400  
Merchandise inventories     88,072  
Goodwill     84,682  
Operating lease right-of-use assets, net     16,569  
Prepaid expenses and other current assets     433  
Intangibles, net     100  
Total assets     393,256  
Liabilities:        
Long-term operating lease liabilities     (16,569)  
Accrued expenses and other current liabilities     (1,106)  
Total liabilities     (17,675)  
Total consideration paid, including working capital adjustments     $ 375,581  
v3.24.1
Condensed Financial Information of Registrant (Parent Company Only) - Balance Sheet (Details) - USD ($)
$ / shares in Units, $ in Thousands
Feb. 03, 2024
Jan. 28, 2023
Jan. 29, 2022
Jan. 30, 2021
STOCKHOLDERS’ EQUITY        
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, 147,544 shares issued and 132,768 shares outstanding at February 3, 2024; 300,000 shares authorized, 146,347 shares issued and 133,903 shares outstanding at January 28, 2023 1,475 1,463    
Retained earnings 1,168,231 644,490    
Treasury stock, at cost, 14,776 shares at February 3, 2024 and 12,444 shares at January 28, 2023 (717,765) (559,221)    
Total stockholders’ equity $ 1,458,851 $ 1,046,837 $ 648,108 $ 319,327
Balance Sheet Parenthetical        
Preferred stock, par value (in usd per share) $ 0.01 $ 0.01    
Preferred stock, authorized (in shares) 5,000,000 5,000,000    
Preferred stock, issued (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) 147,544,000 146,347,000    
Common stock, outstanding (in shares) 132,768,000 133,903,000    
Treasury stock (in shares) 14,776,000 12,444,000    
Parent Company        
ASSETS        
Investment in subsidiaries $ 1,458,851 $ 1,046,837    
STOCKHOLDERS’ EQUITY        
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, 147,544 shares issued and 132,768 shares outstanding at February 3, 2024; 300,000 shares authorized, 146,347 shares issued and 133,903 shares outstanding at January 28, 2023 1,475 1,463    
Additional paid-in capital 1,006,910 960,105    
Retained earnings 1,168,231 644,490    
Treasury stock, at cost, 14,776 shares at February 3, 2024 and 12,444 shares at January 28, 2023 (717,765) (559,221)    
Total stockholders’ equity $ 1,458,851 $ 1,046,837    
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) 147,544,000 146,347,000    
Common stock, outstanding (in shares) 132,768,000 133,903,000    
Treasury stock (in shares) 14,776,000 12,444,000    
v3.24.1
Condensed Financial Information of Registrant (Parent Company Only) - Income Statement (Details) - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands
12 Months Ended
Feb. 03, 2024
Jan. 28, 2023
Jan. 29, 2022
Condensed Statement of Income Captions [Line Items]      
Net income $ 523,741 $ 513,177 $ 426,652
Net income per share:      
Basic (in usd per share) $ 3.94 $ 3.83 $ 3.15
Diluted (in usd per share) $ 3.88 $ 3.76 $ 3.09
Weighted-average number of shares outstanding:      
Basic (in shares) 133,047 134,017 135,386
Diluted (in shares) 135,118 136,473 138,045
Parent Company      
Condensed Statement of Income Captions [Line Items]      
Equity in net income of subsidiaries $ 523,741 $ 513,177 $ 426,652
Net income $ 523,741 $ 513,177 $ 426,652
Net income per share:      
Basic (in usd per share) $ 3.94 $ 3.83 $ 3.15
Diluted (in usd per share) $ 3.88 $ 3.76 $ 3.09
Weighted-average number of shares outstanding:      
Basic (in shares) 133,047 134,017 135,386
Diluted (in shares) 135,118 136,473 138,045
v3.24.1
Condensed Financial Information of Registrant (Parent Company Only) - Narrative (Details)
$ in Millions
12 Months Ended
Feb. 03, 2024
USD ($)
Debt Instrument [Line Items]  
Net income available for payment of dividends to Parent $ 523.7
Amount of restricted net assets of consolidated subsidiaries 108.7
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 (as a percent) 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 $ 135.0
Restriction on payment of dividends, percentage of trailing 12 months EBITDA (as a percent) 15.00%
Restriction on payment of dividends, availability threshold percentage (as a percent) 17.50%
Restriction on payment of dividends, availability percentage (as a percent) 12.50%
Restriction on payment of dividends, minimum fixed charge coverage ratio 1.00
Restriction on payment of dividends, percentage of net proceeds from stock offering (as a percent) 7.00%