BJ's Restaurants (BJRI) 10-Q 2 Aug 21 2021 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 29, 2021	Jul. 30, 2021
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 29, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q2
Trading Symbol	BJRI
Entity Registrant Name	BJ’S RESTAURANTS, INC.
Entity Central Index Key	0001013488
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Entity Common Stock, Shares Outstanding		23,296,372
Entity Interactive Data Current	Yes
Entity Shell Company	false
Entity File Number	0-21423
Entity Tax Identification Number	33-0485615
Entity Address, Address Line One	7755 Center Avenue
Entity Address, Address Line Two	Suite 300
Entity Address, City or Town	Huntington Beach
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92647
City Area Code	714
Local Phone Number	500-2400
Title of 12(b) Security	Common Stock, No Par Value
Security Exchange Name	NASDAQ
Entity Incorporation, State or Country Code	CA
Document Quarterly Report	true
Document Transition Report	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 29, 2021	Dec. 29, 2020
Current assets:
Cash and cash equivalents	$ 87,975	$ 51,664
Accounts and other receivables, net	25,062	23,630
Inventories, net	10,904	10,671
Prepaid expenses and other current assets	7,664	9,325
Total current assets	131,605	95,290
Property and equipment, net	508,719	534,841
Operating lease assets	367,842	375,557
Goodwill	4,673	4,673
Deferred income taxes	13,928	6,227
Other assets, net	42,329	42,836
Total assets	1,069,096	1,059,424
Current liabilities:
Accounts payable	43,174	37,770
Accrued expenses	114,614	103,320
Current operating lease obligations	38,407	36,809
Total current liabilities	196,195	177,899
Long-term operating lease obligations	441,640	456,869
Long-term debt	81,800	116,800
Other liabilities	14,327	14,068
Total liabilities	733,962	765,636
Commitments and contingencies
Shareholders’ equity:
Preferred stock, 5,000 shares authorized, none issued or outstanding
Capital surplus	68,713	71,722
Retained earnings	266,421	222,066
Total shareholders’ equity	335,134	293,788
Total liabilities and shareholders’ equity	$ 1,069,096	$ 1,059,424

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 29, 2021	Dec. 29, 2020
Statement Of Financial Position [Abstract]
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, issued	0	0
Preferred stock, outstanding	0	0
Common stock, par value
Common stock, shares authorized	125,000,000	125,000,000
Common stock, shares issued	23,267,000	23,267,000
Common stock, shares outstanding	22,318,000	22,318,000

Unaudited Consolidated Statemen

Unaudited Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 29, 2021	Jun. 30, 2020	Jun. 29, 2021	Jun. 30, 2020
Income Statement [Abstract]
Revenues		$ 290,283	$ 128,024	$ 513,590	$ 382,619
Restaurant operating costs (excluding depreciation and amortization):
Cost of sales	[1]	75,586	31,988	131,735	95,794
Labor and benefits		104,218	51,524	185,898	155,353
Occupancy and operating	[1]	67,567	45,848	127,395	107,112
General and administrative		17,032	14,472	32,293	26,080
Depreciation and amortization		18,233	18,353	36,436	36,698
Restaurant opening		721	152	849	695
Loss on disposal and impairment of assets		252	11,420	525	14,325
Total costs and expenses		283,609	173,757	515,131	436,057
Income (loss) from operations		6,674	(45,733)	(1,541)	(53,438)
Other (expense) income:
Interest expense, net		(1,594)	(1,942)	(2,996)	(3,413)
Other (expense) income, net		(8)	1,661	302	(44)
Total other expense		(1,602)	(281)	(2,694)	(3,457)
Income (loss) before income taxes		5,072	(46,014)	(4,235)	(56,895)
Income tax benefit		(1,297)	(17,064)	(7,463)	(23,678)
Net income (loss)		$ 6,369	$ (28,950)	$ 3,228	$ (33,217)
Net income (loss) per share:
Basic		$ 0.27	$ (1.38)	$ 0.14	$ (1.66)
Diluted		$ 0.26	$ (1.38)	$ 0.13	$ (1.66)
Weighted average number of shares outstanding:
Basic		23,247	20,951	23,087	20,026
Diluted		24,252	20,951	24,083	20,026
[1]	Related party costs included in cost of sales are $9,951 and $28,070 for the thirteen and twenty-six weeks ended June 30, 2020, respectively. There were no related party costs included in cost of sales for the thirteen or twenty-six weeks ended June 29, 2021. Related party costs included in occupancy and operating are $1,849 and $4,058 for the thirteen and twenty-six weeks ended June 30, 2020. There were no related party costs included in occupancy and operating for the thirteen or twenty-six weeks ended June 29, 2021. See Note 6 for further information

Unaudited Consolidated Statem_2

Unaudited Consolidated Statements of Income (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 29, 2021	Jun. 30, 2020	Jun. 29, 2021	Jun. 30, 2020
Income Statement [Abstract]
Related party costs included in cost of sales	$ 0	$ 9,951	$ 0	$ 28,070
Related party costs included in occupancy and operating	$ 0	$ 1,849	$ 0	$ 4,058

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Total	Common Stock [Member]	Capital Surplus [Member]	Retained Earnings [Member]
Beginning Balance at Dec. 31, 2019	$ 290,287		$ 67,062	$ 223,225
Beginning Balance (in shares) at Dec. 31, 2019		19,149,000
Issuance of common stock and warrant, net	67,396	$ 64,002	3,394
Issuance of common stock and warrant, net (in shares)		3,500,000
Issuance of restricted stock units	(705)	$ 5,345	(6,050)
Issuance of restricted stock units (in shares)		107,000
Repurchase, retirement and reclassification of common stock	(15,014)	$ (69,347)		54,333
Repurchase, retirement and reclassification of common stock (in shares)		(495,000)
Stock-based compensation	3,812		3,812
Adjustment to dividends previously accrued	35			35
Net loss	(33,217)			(33,217)
Ending Balance at Jun. 30, 2020	312,594		68,218	244,376
Ending Balance (in shares) at Jun. 30, 2020		22,261,000
Beginning Balance at Mar. 31, 2020	271,904		63,126	208,778
Beginning Balance (in shares) at Mar. 31, 2020		18,750,000
Issuance of common stock and warrant, net	67,396	$ 64,002	3,394
Issuance of common stock and warrant, net (in shares)		3,500,000
Issuance of restricted stock units		$ 542	(542)
Issuance of restricted stock units (in shares)		11,000
Repurchase, retirement and reclassification of common stock		$ (64,544)		64,544
Stock-based compensation	2,240		2,240
Adjustment to dividends previously accrued	4			4
Net loss	(28,950)			(28,950)
Ending Balance at Jun. 30, 2020	312,594		68,218	244,376
Ending Balance (in shares) at Jun. 30, 2020		22,261,000
Beginning Balance at Dec. 29, 2020	293,788		71,722	$ 222,066
Beginning Balance (in shares) at Dec. 29, 2020		22,318,000
Exercise of stock options	$ 4,511	$ 6,394	(1,883)
Exercise of stock options (in shares)	129,000	122,000
Issuance of common stock and warrant, net	$ 28,907	$ 28,907
Issuance of common stock and warrant, net (in shares)		704,000		3,500,000
Issuance of restricted stock units	(465)	$ 5,816	(6,281)
Issuance of restricted stock units (in shares)		123,000
Repurchase, retirement and reclassification of common stock		$ (41,117)		$ 41,117
Stock-based compensation	5,155		5,155
Adjustment to dividends previously accrued	10			10
Net loss	3,228			3,228
Ending Balance at Jun. 29, 2021	335,134		68,713	266,421
Ending Balance (in shares) at Jun. 29, 2021		23,267,000
Beginning Balance at Mar. 30, 2021	325,283		67,289	257,994
Beginning Balance (in shares) at Mar. 30, 2021		23,219,000
Exercise of stock options	901	$ 1,202	(301)
Exercise of stock options (in shares)		28,000
Issuance of common stock and warrant, net	(50)	$ (50)
Issuance of restricted stock units	(14)	$ 901	(915)
Issuance of restricted stock units (in shares)		20,000
Repurchase, retirement and reclassification of common stock		$ (2,053)		2,053
Stock-based compensation	2,640		2,640
Adjustment to dividends previously accrued	5			5
Net loss	6,369			6,369
Ending Balance at Jun. 29, 2021	$ 335,134		$ 68,713	$ 266,421
Ending Balance (in shares) at Jun. 29, 2021		23,267,000

Unaudited Consolidated Statem_3

Unaudited Consolidated Statements of Cash Flows - USD ($) $ in Thousands		6 Months Ended
		Jun. 29, 2021	Jun. 30, 2020
Cash flows from operating activities:
Net income (loss)		$ 3,228	$ (33,217)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization		36,436	36,698
Non-cash lease expense		15,419	14,416
Amortization of financing costs		283	85
Deferred income taxes		(7,701)	(24,024)
Stock-based compensation expense		4,983	3,783
Loss on disposal and impairment of assets		525	14,325
Changes in assets and liabilities:
Accounts and other receivables		(1,432)	8,201
Inventories, net		58	13
Prepaid expenses and other current assets		1,574	2,020
Other assets, net		5	(2,109)
Accounts payable		9,337	23,322
Accrued expenses		11,859	(16,877)
Operating lease obligations		(21,335)	(12,321)
Other liabilities		259	263
Net cash provided by operating activities		53,498	14,578
Cash flows from investing activities:
Purchases of property and equipment		(14,291)	(24,862)
Proceeds from sale of assets		21	4
Net cash used in investing activities		(14,270)	(24,858)
Cash flows from financing activities:
Borrowings on line of credit		697,600	672,200
Payments on line of credit		(732,600)	(648,400)
Payments of debt issuance costs		(315)	(735)
Proceeds from issuance of common stock, net		28,907	67,396
Taxes paid on vested stock units under employee plans		(938)	(705)
Proceeds from exercise of stock options		4,511
Cash dividends accrued under stock compensation plans		(82)	(115)
Repurchases of common stock			(15,014)
Net cash (used in) provided by financing activities		(2,917)	74,627
Net increase in cash and cash equivalents		36,311	64,347
Cash and cash equivalents, beginning of period		51,664	22,394
Cash and cash equivalents, end of period		87,975	86,741
Supplemental disclosure of cash flow information:
Cash paid for income taxes		292	998
Cash paid for interest, net of capitalized interest		2,457	3,034
Cash paid for operating lease obligations		35,348	28,735
Supplemental disclosure of non-cash operating, investing and financing activities:
Operating lease assets obtained in exchange for operating lease obligations		7,704	12,101
Tenant improvement allowance receivable		4,163	4,163
Property and equipment acquired and included in accounts payable		707	3,348
Stock-based compensation capitalized	[1]	$ 172	$ 29
[1]	Capitalized stock-based compensation relates to our restaurant development personnel and is included in “Property and equipment, net” on the Consolidated Balance Sheets.

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jun. 29, 2021
Accounting Policies [Abstract]
Basis of Presentation	1. BASIS OF PRESENTATION The accompanying unaudited consolidated financial statements include the accounts of BJ’s Restaurants, Inc. (referred to herein as the “Company,” “we,” “us” and “our”) and our wholly owned subsidiaries. The consolidated financial statements presented herein include all material adjustments (consisting of normal recurring adjustments) which are, in the opinion of management, necessary for a fair presentation of our financial condition, results of operations, shareholders’ equity and cash flows for the period. Our consolidated financial statements and accompanying notes have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Certain information and footnote disclosures normally included in consolidated financial statements in accordance with U.S. GAAP have been omitted pursuant to the U.S. Securities and Exchange Commission (“SEC”) rules. The preparation of financial statements in conformity with U.S. GAAP requires us to make certain estimates and assumptions for the reporting periods covered by the financial statements. These estimates and assumptions affect the reported amounts of assets, liabilities, revenues and expenses. Actual amounts could differ from these estimates. Our operating results for the twenty-six weeks ended June 29, 2021 may not be indicative of operating results for the entire year. A description of our accounting policies and other financial information is included in our audited consolidated financial statements filed with the SEC on Form 10-K for the fiscal year ended December 29, 2020. The disclosures included in our accompanying interim consolidated financial statements and footnotes should be read in conjunction with our consolidated financial statements and notes thereto included in the Annual Report on Form 10-K and our other reports filed from time to time with the Securities and Exchange Commission. COVID-19 Pandemic Update The COVID-19 pandemic has adversely affected, and is expected to continue to adversely affect, our operations and financial results for the foreseeable future. As of August 2, 2021, one However, it is possible additional outbreaks could require us to reduce our capacity, implement social distancing or further suspend our in-restaurant dining operations, and ur restaurant operations have been and could continue to be disrupted by employee staffing issues because of illness, exclusion, fear of contracting COVID-19 or caring for family members due to COVID-19, or for other reasons. Furthermore, we remain in regular contact with our major suppliers and while to date we have not experienced significant disruptions in our supply chain due to COVID-19, we could see significant future disruptions should the impacts of COVID-19 extend for a considerable amount of time. Recently Adopted Accounting Standards In December 2019, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2019-12, Income Taxes (Topic 740). The amendments in this update are intended to simplify the accounting for income taxes by removing certain exceptions in the existing guidance and simplify areas such as franchise taxes, recognition of deferred taxes for goodwill, separate entity financial

Revenue Recognition

Revenue Recognition	6 Months Ended
	Jun. 29, 2021
Revenue From Contract With Customer [Abstract]
Revenue Recognition	2. REVENUE RECOGNITION Our revenues are comprised of food and beverage sales from our restaurants and third-party beer sales. Revenues from restaurant sales are recognized when payment is tendered. Amounts paid with a credit card are recorded in accounts and other receivables until payment is collected from the credit card processor. We sell gift cards which do not have an expiration date and we do not deduct non-usage fees from outstanding gift card balances. Gift card sales are recorded as a liability and recognized as revenues upon redemption in our restaurants. Based on historical redemption rates, a portion of our gift card sales are not expected to be redeemed and will be recognized as gift card “breakage” over time. Estimated gift card breakage is recorded as revenue and recognized in proportion to our historical redemption pattern, unless there is a legal obligation to remit the unredeemed gift cards to government authorities. The estimated gift card breakage is based on when the likelihood of redemption becomes remote, which has typically been 24 months after the original gift card issuance date. Our “BJ’s Premier Rewards Plus ” customer loyalty program enables participants to earn points for qualifying purchases that can be redeemed for food and beverages in the future. We allocate the transaction price between the goods delivered and the future goods that will be delivered, on a relative standalone selling price basis, and defer the revenues allocated to the points , less expected expirations, until such points are redeemed. The liability related to our gift card and loyalty program, included in “Accrued expenses,” on our Consolidated Balance Sheets is as follows (in thousands): June 29, 2021 December 29, 2020 Gift card liability $ 14,220 $ 17,274 Deferred loyalty revenue $ 4,436 $ 6,121 Revenue recognized for the redemption of gift cards and loyalty rewards deferred at the beginning of each respective fiscal year is as follows (in thousands): For the Thirteen Weeks Ended For the Twenty-Six Weeks Ended June 29, 2021 June 30, 2020 June 29, 2021 June 30, 2020 Revenue recognized from gift card liability $ 1,843 $ 1,070 $ 6,743 $ 8,690 Revenue recognized from customer loyalty program $ 1,378 $ 378 $ 6,926 $ 5,288

Leases

Leases	6 Months Ended
	Jun. 29, 2021
Leases [Abstract]
Leases	3. LEASES We determine if a contract contains a lease at inception. Our material operating leases consist of restaurant locations and office space. U.S. GAAP requires that our leases be evaluated and classified as operating or finance leases for financial reporting purposes. The classification evaluation begins at the commencement date, and the lease term used in the evaluation includes the non-cancellable period for which we have the right to use the underlying asset, together with renewal option periods when the exercise of the renewal option is reasonably certain and failure to exercise such option would result in an economic penalty. All of our restaurant leases and office space are classified as operating leases. We do not have any finance leases. Lease costs included in “Occupancy & operating” on the Consolidated Statements of Operations consisted of the following (in thousands): For the Thirteen Weeks Ended For the Twenty-Six Weeks Ended June 29, 2021 June 30, 2020 June 29, 2021 June 30, 2020 Lease cost $ 14,378 $ 13,791 $ 28,587 $ 27,641 Variable lease cost 469 — 602 — Contractual lease concessions — (311 ) — (26 ) Total lease costs $ 14,847 $ 13,480 $ 29,189 $ 27,615 In response to the impact of the COVID-19 pandemic on our operations, from April 1, 2020 to June 30, 2020, we suspended the payment of rent and did not make lease payments under our existing lease agreements for the majority of our leases. During the suspension of payments, we continued to recognize expenses and liabilities for lease obligations and corresponding lease assets on the balance sheet in accordance with ASU 2016-02, Leases (Topic 842). We negotiated restructuring of lease payments and rent concessions for the majority of our leases. The negotiated concessions primarily take the form of rent deferrals (full or partial) or abatements. In accordance with the relief issued in April 2020 by the FASB titled ASC Topic 842 and ASC Topic 840, Accounting for Lease Concessions Related to the Effects of the COVID-19 Pandemic, we did not recognize contractual rent concessions as a lease contract modification when the total payments required by the modified contract were substantially the same or less than the total payments required by the original contract. Lease concessions that provided a substantial increase in the rights of the lessor or our obligations under the lease were accounted for as lease modifications in accordance with ASC Topic 842.

Long-Term Debt

Long-Term Debt	6 Months Ended
	Jun. 29, 2021
Debt Disclosure [Abstract]
Long-Term Debt	4. LONG-TERM DEBT Line of Credit On January 15, 2021, we entered into Amendment No. 2 and Waiver to Third Amended and Restated Credit Agreement (“Credit Facility”) with Bank of America, N.A. (“BofA”) and JPMorgan Chase Bank, N.A., to reduce our line of credit (the “Line of Credit”) by $20.0 million to $215 million, change certain pricing, and modify applicable covenants and/or reset select covenant levels. Our Credit Facility now matures on November 18, 2022 , and provides us with revolving loan commitments totaling $ 215 million, of which $ 50 million may be used for the issuance of letters of credit. Availability under the Credit Facility is reduced by outstanding letters of credit, which are used to support our self-insurance programs. As of June 29, 2021 , there were borrowings of $ 81.8 million and letters of credit totaling approximately $ 19.1 million outstanding under the Credit Facility. Available borrowings under the Credit Facility were $ 114.1 million as of June 29, 2021 . Borrowings under the Line of Credit bear interest at an annual rate equal to either (a) LIBOR plus a percentage not to exceed 3.00% (with a floor on LIBOR of 1.00%), or (b) a percentage not to exceed 2.00% above a Base Rate equal to the highest of (i) the Federal Funds Rate plus 1/2 of 1.00%, (ii) BofA’s Prime Rate, or (iii) one-month LIBOR plus 1.00%, in either case depending on the level of lease and debt obligations of the Company as compared to EBITDAR (lease adjusted leverage ratio). The weighted average interest rate during the twenty-six weeks ended June 29, 2021 was approximately 4.0%. The Credit Facility is secured by the Company’s assets and contains provisions requiring us to maintain compliance with certain covenants, including a minimum fixed charge coverage ratio and a maximum lease adjusted leverage ratio, which will not be tested until the completion of the third quarter of 2021 and will be based on our third quarter results. There was also a one-time test of our adjusted earnings before interest, taxes, depreciation and rent based upon results as of the end of the second fiscal quarter of 2021, which we passed. Additionally, we must maintain a minimum liquidity balance through December 2021. Lastly, we are subject to certain limits on capital expenditures for fiscal 2021 and 2022, with relief from these limits if we satisfy certain fixed charge and lease adjusted leverage ratios. At June 29, 2021, we were in compliance with these covenants. Pursuant to the Line of Credit, we are required to pay certain customary fees and expenses associated with maintenance and use of the Line of Credit, including letter of credit issuance fees, unused commitment fees and interest on the Line of Credit, which are payable monthly. Interest expense and commitment fees under the Credit Facility for the twenty-six weeks ended June 29, 2021 and June 30, 2020 were approximately $3.0 million and $3.4 million, respectively. We also capitalized approximately $0.04 million and $0.1 million of interest expense related to new restaurant construction during each of the twenty-six weeks ended June 29, 2021 and June 30, 2020.

Net Income (Loss) Per Share

Net Income (Loss) Per Share	6 Months Ended
	Jun. 29, 2021
Earnings Per Share [Abstract]
Net Income (Loss) Per Share	5. NET INCOME (LOSS) PER SHARE Basic and diluted net income (loss) per share is calculated by dividing net income (loss) by the weighted average number of common shares outstanding during the period. Potentially dilutive shares are excluded from the computation of diluted net income (loss) per share since they have an anti-dilutive effect. The number of diluted shares reflect the potential dilution that could occur if holders of in-the-money options and warrants exercised their right to convert these instruments into common stock and the restrictions on restricted stock units (“RSUs”) lapse. Additionally, Performance-based RSUs are considered contingent shares; therefore, at each reporting date we determine the probable number of shares that will vest and we include these contingently issuable shares in our diluted share calculation unless they are antidilutive. Once these performance-based RSUs vest, they are included in our basic net income (loss) per share calculation. The following table presents a reconciliation of basic and diluted net income (loss) per share, including the number of dilutive equity awards that were included in the dilutive net income (loss) per share computation (in thousands): For the Thirteen Weeks Ended For the Twenty-Six Weeks Ended June 29, 2021 June 30, 2020 June 29, 2021 June 30, 2020 Numerator: Net income (loss) $ 6,369 $ (28,950 ) $ 3,228 $ (33,217 ) Denominator: Weighted-average shares outstanding – basic 23,247 20,951 23,087 20,026 Dilutive effect of equity awards 1,005 — 996 — Weighted-average shares outstanding – diluted 24,252 20,951 24,083 20,026 Net (income) loss per share: Basic $ 0.27 $ (1.38 ) $ 0.14 $ (1.66 ) Diluted $ 0.26 $ (1.38 ) $ 0.13 $ (1.66 ) For the thirteen weeks ended June 29, 2021 and June 30, 2020, there were approximately 0.2 million and 1.2 million shares of equity awards, respectively, that were excluded from the calculation of diluted net income per share because they are anti-dilutive. For the twenty-six weeks ended June 29, 2021 and June 30, 2020, there were approximately 0.2 million and 1.1 million shares of equity awards, respectively, that were excluded from the calculation of diluted net income per share because they are anti-dilutive.

Related Party

Related Party	6 Months Ended
	Jun. 29, 2021
Related Party Transactions [Abstract]
Related Party	6. RELATED PARTY James Dal Pozzo, the Chairman of the Board of the Jacmar Companies (“Jacmar”), is a member of our Board of Directors. Jacmar, through its affiliation with Distribution Market Advantage (“DMA”), a consortium of large, regional food distributors located throughout the United States, was our largest distributor of food, beverage, paper products and supplies from 2006 through June 30, 2020, when our contract with DMA expired. Effective June 1, 2020, after conducting an extensive request for proposal process and evaluation, we entered into an agreement with US Foods, replacing DMA. The new agreement expires in July 2023. Through June 30, 2020, Jacmar serviced our restaurants in California and Nevada, while other DMA distributors serviced our restaurants in all other states. Under the terms of our agreement with DMA, Jacmar was required to sell products to us at the same prices as the other DMA distributors. Jacmar did not provide us with any produce, liquor, wine or beer products, all of which were provided by other third-party vendors and included in “Cost of sales” on the Consolidated Statements of Operations. Effective July 1, 2020, with the expiration of our DMA agreement, Jacmar is no longer considered a related party. The cost of food, beverage, paper products and supplies provided by Jacmar included within restaurant operating costs consisted of the following (in thousands): For the Thirteen Weeks Ended For the Twenty-Six Weeks Ended June 29, 2021 June 30, 2020 June 29, 2021 June 30, 2020 Cost of sales: Third-party suppliers $ 75,586 100.0 % $ 22,037 68.9 % $ 131,735 100.0 % $ 67,724 70.7 % Jacmar — — 9,951 31.1 — — 28,070 29.3 Total cost of sales $ 75,586 100.0 % $ 31,988 100.0 % $ 131,735 100.0 % $ 95,794 100.0 % Occupancy and operating: Third-party suppliers $ 67,567 100.0 % $ 43,999 96.0 % $ 127,395 100.0 % $ 103,054 96.2 % Jacmar — — 1,849 4.0 — — 4,058 3.8 Total occupancy and operating $ 67,567 100.0 % $ 45,848 100.0 % $ 127,395 100.0 % $ 107,112 100.0 %

Stock-Based Compensation

Stock-Based Compensation	6 Months Ended
	Jun. 29, 2021
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stock-Based Compensation	7. STOCK-BASED COMPENSATION Our current shareholder approved stock-based compensation plan is the BJ’s Restaurants, Inc. Equity Incentive Plan, (as amended from time to time, “the Plan”). Under the Plan, we may issue shares of our common stock to employees, officers, directors and consultants. We have granted incentive stock options, non-qualified stock options, restricted stock and performance and time-based restricted stock units. Stock options are charged against the Plan share reserve on the basis of one share for each share granted. Grants of restricted stock, RSUs, performance shares and performance units, if any, are currently charged against the Plan share reserve on the basis of 1.5 shares for each share granted. The Plan also contains other limits on the terms of incentive grants such as limits on the number that can be granted to an employee during any fiscal year. All options granted under the Plan expire within 10 years of their date of grant. Under the Plan, we issue time-based and performance-based RSUs and non-qualified stock options to vice presidents and above on an annual basis, as well as new hires who are given the option between receiving their full grant as a time-based RSU or split evenly between non-qualified stock options and time-based RSUs. We issue time-based RSUs to other select support employees, and we issue time-based RSUs to non-employee members of our Board of Directors. We also issue RSUs, and previously issued non-qualified stock options, in connection with the BJ’s Gold Standard Stock Ownership Program (the “GSSOP”). The GSSOP is a long-term equity incentive program for our restaurant general managers, executive kitchen managers, directors of operations and directors of kitchen operations. GSSOP grants are dependent on the length of each participant’s service with us and position. All GSSOP participants are required to remain in good standing during their vesting period. The Plan permits our Board of Directors to set the vesting terms and exercise period for awards at its discretion. Stock options and time-based RSUs vest ratably over one, three or five years for non-GSSOP participants and either cliff vest at five or three years or cliff vest at 33% on the third anniversary and 67% on the fifth anniversary for GSSOP participants. Performance-based RSUs generally cliff vest on the third anniversary of the grant date in an amount from 0% to 225% of the grant quantity, dependent on the level of performance target achievement. On January 15, 2021, our Board of Directors approved special fully-vested restricted stock grants, in lieu of cash bonuses to Restaurant Support Center employees at the Vice President and Director levels. These grants were in amounts designed to approximate a portion of their potential incentive compensation, which was approximately $0.5 million. The following table presents the stock-based compensation recognized within our consolidated financial statements (in thousands): For the Thirteen Weeks Ended For the Twenty-Six Weeks Ended June 29, 2021 June 30, 2020 June 29, 2021 June 30, 2020 Labor and benefits $ 723 $ 692 $ 1,531 $ 1,321 General and administrative $ 1,842 $ 1,547 $ 3,452 $ 2,462 Capitalized (1) $ 75 $ — $ 172 $ 29 (1) Capitalized stock-based compensation relates to our restaurant development personnel and is included in “Property and equipment, net” on the Consolidated Balance Sheets. Stock Options The fair value of each stock option was estimated on the grant date using the Black‑Scholes option-pricing model with the following weighted average assumptions: For the Twenty-Six Weeks Ended June 29, 2021 June 30, 2020 Expected volatility 60.4 % 33.5 % Risk-free interest rate 0.5 % 1.6 % Expected option life 5 years 5 years Dividend yield 0.0 % 1.5 % Fair value of options granted $ 23.78 $ 10.38 U.S. GAAP requires us to make certain assumptions and judgments regarding the grant date fair value. These judgments include expected volatility, risk-free interest rate, expected option life, and dividend yield. These estimations and judgments are determined by us using assumptions that, in many cases, are outside of our control. The changes in these variables or trends, including stock price volatility, dividend yield and risk-free interest rate may significantly impact the fair value of future grants resulting in a significant impact to our financial results. The exercise price of our stock options under our stock-based compensation plan is required to equal or exceed the fair value of our common stock at market close on the option grant date or the most recent trading day when grants take place on market holidays. The following table presents stock option activity: Options Outstanding Options Exercisable Shares (in thousands) Weighted Average Exercise Price Shares (in thousands) Weighted Average Exercise Price Outstanding at December 29, 2020 801 $ 40.56 503 $ 39.91 Granted 90 46.91 Exercised (129 ) 37.40 Forfeited (8 ) 44.31 Outstanding at June 29, 2021 754 $ 41.82 517 $ 41.03 As of June 29, 2021, total unrecognized stock-based compensation expense related to non-vested stock options was approximately $2.7 million, which is generally expected to be recognized over the next three years. Restricted Stock Units Time-Based Restricted Stock Units The following table presents time-based restricted stock unit activity: Shares (in thousands) Weighted Average Fair Value Outstanding at December 29, 2020 586 $ 37.14 Granted 161 48.01 Released (108 ) 41.54 Forfeited (29 ) 36.28 Outstanding at June 29, 2021 610 $ 39.28 The fair value of our time-based RSUs is equal to the fair value of our common stock at market close on the date of grant or the most recent trading day when grants take place on market holidays. The fair value of each time-based RSU is expensed over the vesting period (e.g., one, three or five years). As of June 29, 2021, total unrecognized stock-based compensation expense related to non-vested RSUs was approximately $12.2 million, which is generally expected to be recognized over the next five years. Performance-Based Restricted Stock Units The following table presents performance-based restricted stock unit activity: Shares (in thousands) Weighted Average Fair Value Outstanding at December 29, 2020 109 $ 42.39 Granted 46 46.91 Released (36 ) 37.70 Forfeited (6 ) 43.75 Outstanding at June 29, 2021 113 $ 45.60 The fair value of our performance-based RSUs is equal to the fair value of our common stock at market close on the date of grant or the most recent trading day when grants take place on market holidays. The fair value of each performance-based RSU is expensed, based on management’s current estimate of the level that the performance goal will be achieved. As of June 29, 2021, based on

Income Taxes

Income Taxes	6 Months Ended
	Jun. 29, 2021
Income Tax Disclosure [Abstract]
Income Taxes	8 . INCOME TAXES We calculate our interim income tax provision in accordance with ASC Topic 270, “Interim Reporting” and ASC Topic 740, “Accounting for Income Taxes.” The related tax expense or benefit is recognized in the interim period in which it occurs. In addition, the effect of changes in enacted tax laws, rates or tax status is recognized in the interim period in which the change occurs. The computation of the annual estimated effective tax rate at each interim period requires certain estimates and significant judgment including the expected operating income for the year, permanent and temporary differences as a result of differences between amounts measured and recognized in accordance with tax laws and financial accounting standards, and the likelihood of recovering deferred tax assets generated in the current fiscal year. The accounting estimates used to compute income tax expense may change as new events occur, additional information is obtained or the tax environment changes. On December 18, 2019, the FASB issued ASU 2019-12 (Topic 740), to simplify the accounting for income taxes. The ASU’s amendments are based on changes that were suggested by stakeholders as part of the FASB’s simplification initiative (i.e., the Board’s effort to reduce the complexity of accounting standards), while maintaining or enhancing the helpfulness of information provided to financial statement users. This ASU is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020. The adoption of this standard did not have a material impact on our consolidated financial statements or related disclosures. Our effective income tax rate for the twenty-six weeks ended June 29, 2021 reflected a 176.2% tax benefit rate compared to a 41.7% tax benefit rate for the comparable twenty-six week period of 2020. The effective tax rate benefit for the twenty-six weeks ended June 29, 2021 was different from the statutory tax rate primarily due to FICA tax tip credits and excess tax deductions realized for stock-based compensation. The prior year effective tax rate benefit was different than the statutory rate primarily due to FICA tax tip credits and the incremental benefit arising from the ability to carryback the 2020 loss to prior years when the tax rate was at 35%. An estimated annual effective tax rate was not applied for the quarter ended June 29, 2021, in accordance with ASC Topic 270 and ASC Topic 740, due to the significant nature of tax credits in relation to current income or loss. As such, the Company calculated and recorded the 2021 income tax provision based on the actual effective tax rate for the quarter. On March 11, 2021 the President signed the American Rescue Plan of 2021. The law did not have a material impact on our consolidated financial statements or related disclosures. As of June 29, 2021, we had unrecognized tax benefits of approximately $1.4 million, of which approximately $1.1 million, if reversed, would impact our effective tax rate. A reconciliation of the beginning and ending amount of unrecognized tax benefits is the following (in thousands): For the Twenty-Six Weeks Ended June 29, 2021 June 30, 2020 Gross unrecognized tax benefits at beginning of year $ 1,333 $ 1,345 Increases for tax positions taken in prior years — 148 Increases for tax positions taken in the current year 43 22 Gross unrecognized tax benefits at end of year $ 1,376 $ 1,515 Our uncertain tax positions are related to tax years that remain subject to examination by tax agencies. As of June 29, 2021, the earliest tax year still subject to examination by the Internal Revenue Service is 2015. The earliest year still subject to examination by a significant state or local taxing jurisdiction is 2016.

Legal Proceedings

Legal Proceedings	6 Months Ended
	Jun. 29, 2021
Commitments And Contingencies Disclosure [Abstract]
Legal Proceedings	9. LEGAL PROCEEDINGS We are subject to lawsuits, administrative proceedings and demands that arise in the ordinary course of our business and which typically involve claims from customers, employees and others related to operational, employment, real estate and intellectual property issues common to the foodservice industry. A number of these claims may exist at any given time. We are self-insured for a portion of our general liability, employee workers’ compensation and employment practice liability insurance requirements. We maintain coverage with a third-party insurer to limit our total exposure. We believe that most of our customer claims will be covered by our general liability insurance, subject to coverage limits and the portion of such claims that are self-insured. Punitive damages awards and employee unfair practice claims, however, are not covered by our general liability insurance. To date, we have not been ordered to pay punitive damages with respect to any claims, but there can be no assurance that punitive damages will not be awarded with respect to any future claims. We could be affected by adverse publicity resulting from allegations in lawsuits, claims and proceedings, regardless of whether these allegations are valid or whether we are ultimately determined to be liable. We currently believe that the final disposition of these type of lawsuits, proceedings and claims will not have a material adverse effect on our financial position, results of operations or liquidity. It is possible, however, that our future results of operations for a particular quarter or fiscal year could be impacted by changes in circumstances relating to lawsuits, proceedings or claims.

Shareholders' Equity

Shareholders' Equity	6 Months Ended
	Jun. 29, 2021
Equity [Abstract]
Shareholders' Equity	10. SHAREHOLDERS’ EQUITY Private Placement On May 5, 2020, we completed the sale of $70 million of our common stock to certain funds and accounts advised by T. Rowe Price Associates, Inc., acting as investment adviser, and to Act III Holdings, LLC (“Act III,” and collectively “the investors”). The investors purchased a total of 3,500,000 shares of BJ’s Restaurants common stock for $20.00 per share in a private placement under Section 4(2) of the Securities Act of 1933, as amended. The Company also issued a five year warrant to purchase 875,000 shares of our common stock with an initial exercise price of $27.00 per share to Act III. The warrant expires on May 4, 2025. We accounted for the common stock and the warrant issued based on their relative fair values. The fair value of the warrant was estimated using the Black-Scholes pricing model. We recorded the net proceeds of $64.0 million related to the 3,500,000 shares of common stock to “Retained earnings” and the net proceeds of $3.4 million related to the warrant to “Capital surplus” on our Consolidated Balance Sheets. At-the-Market Offering On January 21, 2021, we Stock Repurchases As of June 29, 2021, we have approximately $24.4 million remaining under the current $500 million share repurchase plan approved by our Board of Directors. We have suspended our repurchase program until the Board determines that resumption of repurchases is in the best interest of the Company and its shareholders and is permitted by our Credit Facility. Cash Dividends Due to the COVID-19 pandemic, our Board of Directors suspended quarterly cash dividends until it is determined that resumption of dividend payments is in the best interest of the Company and its shareholders and is permitted by our Credit Facility. As such, the only cash dividends paid during the twenty-six weeks ended June 29, 2021 and June 30, 2020 were related to dividends (declared prior to fiscal 2020) which vested under our stock compensation plans.

Basis of Presentation (Policies

Basis of Presentation (Policies)	6 Months Ended
	Jun. 29, 2021
Accounting Policies [Abstract]
Basis of Presentation	The accompanying unaudited consolidated financial statements include the accounts of BJ’s Restaurants, Inc. (referred to herein as the “Company,” “we,” “us” and “our”) and our wholly owned subsidiaries. The consolidated financial statements presented herein include all material adjustments (consisting of normal recurring adjustments) which are, in the opinion of management, necessary for a fair presentation of our financial condition, results of operations, shareholders’ equity and cash flows for the period. Our consolidated financial statements and accompanying notes have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Certain information and footnote disclosures normally included in consolidated financial statements in accordance with U.S. GAAP have been omitted pursuant to the U.S. Securities and Exchange Commission (“SEC”) rules. The preparation of financial statements in conformity with U.S. GAAP requires us to make certain estimates and assumptions for the reporting periods covered by the financial statements. These estimates and assumptions affect the reported amounts of assets, liabilities, revenues and expenses. Actual amounts could differ from these estimates. Our operating results for the twenty-six weeks ended June 29, 2021 may not be indicative of operating results for the entire year. A description of our accounting policies and other financial information is included in our audited consolidated financial statements filed with the SEC on Form 10-K for the fiscal year ended December 29, 2020. The disclosures included in our accompanying interim consolidated financial statements and footnotes should be read in conjunction with our consolidated financial statements and notes thereto included in the Annual Report on Form 10-K and our other reports filed from time to time with the Securities and Exchange Commission.
COVID-19 Pandemic Update	COVID-19 Pandemic Update The COVID-19 pandemic has adversely affected, and is expected to continue to adversely affect, our operations and financial results for the foreseeable future. As of August 2, 2021, one However, it is possible additional outbreaks could require us to reduce our capacity, implement social distancing or further suspend our in-restaurant dining operations, and ur restaurant operations have been and could continue to be disrupted by employee staffing issues because of illness, exclusion, fear of contracting COVID-19 or caring for family members due to COVID-19, or for other reasons. Furthermore, we remain in regular contact with our major suppliers and while to date we have not experienced significant disruptions in our supply chain due to COVID-19, we could see significant future disruptions should the impacts of COVID-19 extend for a considerable amount of time.
Recently Adopted Accounting Standards	Recently Adopted Accounting Standards In December 2019, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2019-12, Income Taxes (Topic 740). The amendments in this update are intended to simplify the accounting for income taxes by removing certain exceptions in the existing guidance and simplify areas such as franchise taxes, recognition of deferred taxes for goodwill, separate entity financial
Net Income (Loss) Per Share	Basic and diluted net income (loss) per share is calculated by dividing net income (loss) by the weighted average number of common shares outstanding during the period. Potentially dilutive shares are excluded from the computation of diluted net income (loss) per share since they have an anti-dilutive effect. The number of diluted shares reflect the potential dilution that could occur if holders of in-the-money options and warrants exercised their right to convert these instruments into common stock and the restrictions on restricted stock units (“RSUs”) lapse. Additionally, Performance-based RSUs are considered contingent shares; therefore, at each reporting date we determine the probable number of shares that will vest and we include these contingently issuable shares in our diluted share calculation unless they are antidilutive. Once these performance-based RSUs vest, they are included in our basic net income (loss) per share calculation.

Revenue Recognition (Tables)

Revenue Recognition (Tables)	6 Months Ended
	Jun. 29, 2021
Revenue From Contract With Customer [Abstract]
Gift Card Liability and Loyalty Program Included in Accrued Expenses on Consolidated Balance Sheets	The liability related to our gift card and loyalty program, included in “Accrued expenses,” on our Consolidated Balance Sheets is as follows (in thousands): June 29, 2021 December 29, 2020 Gift card liability $ 14,220 $ 17,274 Deferred loyalty revenue $ 4,436 $ 6,121
Revenue Recognized for Redemption of Gift Cards and Loyalty Rewards Deferred	Revenue recognized for the redemption of gift cards and loyalty rewards deferred at the beginning of each respective fiscal year is as follows (in thousands): For the Thirteen Weeks Ended For the Twenty-Six Weeks Ended June 29, 2021 June 30, 2020 June 29, 2021 June 30, 2020 Revenue recognized from gift card liability $ 1,843 $ 1,070 $ 6,743 $ 8,690 Revenue recognized from customer loyalty program $ 1,378 $ 378 $ 6,926 $ 5,288

Leases (Tables)

Leases (Tables)	6 Months Ended
	Jun. 29, 2021
Leases [Abstract]
Summary of Lease Costs	Lease costs included in “Occupancy & operating” on the Consolidated Statements of Operations consisted of the following (in thousands): For the Thirteen Weeks Ended For the Twenty-Six Weeks Ended June 29, 2021 June 30, 2020 June 29, 2021 June 30, 2020 Lease cost $ 14,378 $ 13,791 $ 28,587 $ 27,641 Variable lease cost 469 — 602 — Contractual lease concessions — (311 ) — (26 ) Total lease costs $ 14,847 $ 13,480 $ 29,189 $ 27,615

Net Income (Loss) Per Share (Ta

Net Income (Loss) Per Share (Tables)	6 Months Ended
	Jun. 29, 2021
Earnings Per Share [Abstract]
Reconciliation of Basic and Diluted Net Income (Loss) Per Share Computations and Number of Dilutive Equity Awards Included in Dilutive Net Income (Loss) Per Share Computation	The following table presents a reconciliation of basic and diluted net income (loss) per share, including the number of dilutive equity awards that were included in the dilutive net income (loss) per share computation (in thousands): For the Thirteen Weeks Ended For the Twenty-Six Weeks Ended June 29, 2021 June 30, 2020 June 29, 2021 June 30, 2020 Numerator: Net income (loss) $ 6,369 $ (28,950 ) $ 3,228 $ (33,217 ) Denominator: Weighted-average shares outstanding – basic 23,247 20,951 23,087 20,026 Dilutive effect of equity awards 1,005 — 996 — Weighted-average shares outstanding – diluted 24,252 20,951 24,083 20,026 Net (income) loss per share: Basic $ 0.27 $ (1.38 ) $ 0.14 $ (1.66 ) Diluted $ 0.26 $ (1.38 ) $ 0.13 $ (1.66 )

Related Party (Tables)

Related Party (Tables)	6 Months Ended
	Jun. 29, 2021
Cost of Sales, Occupancy and Operating Expenses
Summary of Amounts Included in Cost of Sales and Occupancy and Operating Expenses and in Accounts Payables Related to Jacmar	The cost of food, beverage, paper products and supplies provided by Jacmar included within restaurant operating costs consisted of the following (in thousands): For the Thirteen Weeks Ended For the Twenty-Six Weeks Ended June 29, 2021 June 30, 2020 June 29, 2021 June 30, 2020 Cost of sales: Third-party suppliers $ 75,586 100.0 % $ 22,037 68.9 % $ 131,735 100.0 % $ 67,724 70.7 % Jacmar — — 9,951 31.1 — — 28,070 29.3 Total cost of sales $ 75,586 100.0 % $ 31,988 100.0 % $ 131,735 100.0 % $ 95,794 100.0 % Occupancy and operating: Third-party suppliers $ 67,567 100.0 % $ 43,999 96.0 % $ 127,395 100.0 % $ 103,054 96.2 % Jacmar — — 1,849 4.0 — — 4,058 3.8 Total occupancy and operating $ 67,567 100.0 % $ 45,848 100.0 % $ 127,395 100.0 % $ 107,112 100.0 %

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	6 Months Ended
	Jun. 29, 2021
Stock-Based Compensation Recognized within Our Consolidated Financial Statements	The following table presents the stock-based compensation recognized within our consolidated financial statements (in thousands): For the Thirteen Weeks Ended For the Twenty-Six Weeks Ended June 29, 2021 June 30, 2020 June 29, 2021 June 30, 2020 Labor and benefits $ 723 $ 692 $ 1,531 $ 1,321 General and administrative $ 1,842 $ 1,547 $ 3,452 $ 2,462 Capitalized (1) $ 75 $ — $ 172 $ 29 (1) Capitalized stock-based compensation relates to our restaurant development personnel and is included in “Property and equipment, net” on the Consolidated Balance Sheets.
Black-Scholes Option-Pricing Model, Weighted Average Assumptions Used to Estimate the Fair Value of Each Stock Option	The fair value of each stock option was estimated on the grant date using the Black‑Scholes option-pricing model with the following weighted average assumptions: For the Twenty-Six Weeks Ended June 29, 2021 June 30, 2020 Expected volatility 60.4 % 33.5 % Risk-free interest rate 0.5 % 1.6 % Expected option life 5 years 5 years Dividend yield 0.0 % 1.5 % Fair value of options granted $ 23.78 $ 10.38
Stock Option Activity	The following table presents stock option activity: Options Outstanding Options Exercisable Shares (in thousands) Weighted Average Exercise Price Shares (in thousands) Weighted Average Exercise Price Outstanding at December 29, 2020 801 $ 40.56 503 $ 39.91 Granted 90 46.91 Exercised (129 ) 37.40 Forfeited (8 ) 44.31 Outstanding at June 29, 2021 754 $ 41.82 517 $ 41.03
Time-Vested Restricted Stock Units
Restricted Stock Unit Activity	The following table presents time-based restricted stock unit activity: Shares (in thousands) Weighted Average Fair Value Outstanding at December 29, 2020 586 $ 37.14 Granted 161 48.01 Released (108 ) 41.54 Forfeited (29 ) 36.28 Outstanding at June 29, 2021 610 $ 39.28
Performance Based Restricted Stock Units
Restricted Stock Unit Activity	The following table presents performance-based restricted stock unit activity: Shares (in thousands) Weighted Average Fair Value Outstanding at December 29, 2020 109 $ 42.39 Granted 46 46.91 Released (36 ) 37.70 Forfeited (6 ) 43.75 Outstanding at June 29, 2021 113 $ 45.60

Income Taxes (Tables)

Income Taxes (Tables)	6 Months Ended
	Jun. 29, 2021
Income Tax Disclosure [Abstract]
Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits	A reconciliation of the beginning and ending amount of unrecognized tax benefits is the following (in thousands): For the Twenty-Six Weeks Ended June 29, 2021 June 30, 2020 Gross unrecognized tax benefits at beginning of year $ 1,333 $ 1,345 Increases for tax positions taken in prior years — 148 Increases for tax positions taken in the current year 43 22 Gross unrecognized tax benefits at end of year $ 1,376 $ 1,515

Basis of Presentation - Additio

Basis of Presentation - Additional Information (Detail) - Subsequent Event [Member]	Aug. 02, 2021Restaurant
Unusual Risk Or Uncertainty [Line Items]
Number of restaurants owned	212
Number of restaurants temporarily closed	1

Revenue Recognition - Additiona

Revenue Recognition - Additional Information (Detail)	6 Months Ended
	Jun. 29, 2021
Revenue From Contract With Customer [Abstract]
Gift cards breakage, redemption period	24 months

Gift Card Liability and Loyalty

Gift Card Liability and Loyalty Program Included in Accrued Expenses on Consolidated Balance Sheets (Detail) - USD ($) $ in Thousands	Jun. 29, 2021	Dec. 29, 2020
Contract With Customer Asset And Liability [Abstract]
Gift card liability	$ 14,220	$ 17,274
Deferred loyalty revenue	$ 4,436	$ 6,121

Revenue Recognized for Redempti

Revenue Recognized for Redemption of Gift Cards and Loyalty Rewards Deferred (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 29, 2021	Jun. 30, 2020	Jun. 29, 2021	Jun. 30, 2020
Disaggregation Of Revenue [Abstract]
Revenue recognized from gift card liability	$ 1,843	$ 1,070	$ 6,743	$ 8,690
Revenue recognized from customer loyalty program	$ 1,378	$ 378	$ 6,926	$ 5,288

Leases - Summary of Lease Costs

Leases - Summary of Lease Costs (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 29, 2021	Jun. 30, 2020	Jun. 29, 2021	Jun. 30, 2020
Leases [Abstract]
Lease cost	$ 14,378	$ 13,791	$ 28,587	$ 27,641
Variable lease cost	469		602
Contractual lease concessions		(311)		(26)
Total lease costs	$ 14,847	$ 13,480	$ 29,189	$ 27,615

Long-Term Debt - Additional Inf

Long-Term Debt - Additional Information (Detail) - USD ($) $ in Thousands	6 Months Ended
	Jun. 29, 2021	Jun. 30, 2020	Jan. 15, 2021
Line of Credit Facility [Line Items]
Loan agreement, initiation Date	Jan. 15, 2021
Line of credit outstanding amount	$ 81,800
Revolving loan commitments under loan agreement	$ 215,000		$ 215,000
Loan agreement, expiration date	Nov. 18, 2022
Letters of credit outstanding amount	$ 19,100
Available borrowings under credit facility	$ 114,100
Reduced line of credit			$ 20,000
Weighted average interest rate	4.00%
Loan agreement, description	The Credit Facility is secured by the Company’s assets and contains provisions requiring us to maintain compliance with certain covenants, including a minimum fixed charge coverage ratio and a maximum lease adjusted leverage ratio, which will not be tested until the completion of the third quarter of 2021 and will be based on our third quarter results. There was also a one-time test of our adjusted earnings before interest, taxes, depreciation and rent based upon results as of the end of the second fiscal quarter of 2021, which we passed. Additionally, we must maintain a minimum liquidity balance through December 2021. Lastly, we are subject to certain limits on capital expenditures for fiscal 2021 and 2022, with relief from these limits if we satisfy certain fixed charge and lease adjusted leverage ratios.
LIBOR
Line of Credit Facility [Line Items]
Debt instrument, description of variable rate basis	one-month LIBOR plus 1.00%
Credit Facility
Line of Credit Facility [Line Items]
Revolving loan commitments under loan agreement	$ 50,000
Credit Facility Debt Instrument
Line of Credit Facility [Line Items]
Interest expense and commitment fees	3,000	$ 3,400
Interest expense on line of credit	$ 40	$ 100
Maximum | Credit Facility Debt Instrument | LIBOR
Line of Credit Facility [Line Items]
Line of credit, adjustment to interest rate	3.00%
Minimum [Member] | Base Rate
Line of Credit Facility [Line Items]
Line of credit, adjustment to interest rate	2.00%
Minimum [Member] | Prime Rate
Line of Credit Facility [Line Items]
Line of credit, adjustment to interest rate	1.00%

Reconciliation of Basic and Dil

Reconciliation of Basic and Diluted Net Income (Loss) Per Share Computations and Number of Dilutive Equity Awards Included in Dilutive Net Income (Loss) Per Share Computation (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 29, 2021	Jun. 30, 2020	Jun. 29, 2021	Jun. 30, 2020
Earnings Per Share [Abstract]
Net loss	$ 6,369	$ (28,950)	$ 3,228	$ (33,217)
Weighted-average shares outstanding – basic	23,247	20,951	23,087	20,026
Dilutive effect of equity awards	1,005		996
Weighted-average shares outstanding – diluted	24,252	20,951	24,083	20,026
Net (income) loss per share:
Basic	$ 0.27	$ (1.38)	$ 0.14	$ (1.66)
Diluted	$ 0.26	$ (1.38)	$ 0.13	$ (1.66)

Net Income (Loss) Per Share - A

Net Income (Loss) Per Share - Additional Information (Detail) - shares shares in Millions	3 Months Ended		6 Months Ended
	Jun. 29, 2021	Jun. 30, 2020	Jun. 29, 2021	Jun. 30, 2020
Equity Awards
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of net (loss) income per share	0.2	1.2	0.2	1.1

Related Party - Additional Info

Related Party - Additional Information (Detail)	Jun. 01, 2020	Jun. 29, 2021
Jacmar
Related Party Transaction [Line Items]
New agreement maturing date		2020-06
U.S. Foods
Related Party Transaction [Line Items]
Agreement maturing date	2023-07

Related Party - Summary of Amou

Related Party - Summary of Amounts Included in Restaurant Operating Costs Related to Jacmar (Detail) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 29, 2021	Jun. 30, 2020	Jun. 29, 2021	Jun. 30, 2020
Related Party Transaction [Line Items]
Total cost of sales	[1]	$ 75,586	$ 31,988	$ 131,735	$ 95,794
Total occupancy and operating	[1]	$ 67,567	$ 45,848	$ 127,395	$ 107,112
Cost of sales | Supplier Concentration Risk
Related Party Transaction [Line Items]
Concentration percentage		100.00%	100.00%	100.00%	100.00%
Occupancy and operating | Supplier Concentration Risk
Related Party Transaction [Line Items]
Concentration percentage		100.00%	100.00%	100.00%	100.00%
Jacmar
Related Party Transaction [Line Items]
Total cost of sales			$ 9,951		$ 28,070
Total occupancy and operating			$ 1,849		$ 4,058
Jacmar | Cost of sales | Supplier Concentration Risk
Related Party Transaction [Line Items]
Concentration percentage			31.10%		29.30%
Jacmar | Occupancy and operating | Supplier Concentration Risk
Related Party Transaction [Line Items]
Concentration percentage			4.00%		3.80%
Third Party Suppliers
Related Party Transaction [Line Items]
Total cost of sales		$ 75,586	$ 22,037	$ 131,735	$ 67,724
Total occupancy and operating		$ 67,567	$ 43,999	$ 127,395	$ 103,054
Third Party Suppliers | Cost of sales | Supplier Concentration Risk
Related Party Transaction [Line Items]
Concentration percentage		100.00%	68.90%	100.00%	70.70%
Third Party Suppliers | Occupancy and operating | Supplier Concentration Risk
Related Party Transaction [Line Items]
Concentration percentage		100.00%	96.00%	100.00%	96.20%
[1]	Related party costs included in cost of sales are $9,951 and $28,070 for the thirteen and twenty-six weeks ended June 30, 2020, respectively. There were no related party costs included in cost of sales for the thirteen or twenty-six weeks ended June 29, 2021. Related party costs included in occupancy and operating are $1,849 and $4,058 for the thirteen and twenty-six weeks ended June 30, 2020. There were no related party costs included in occupancy and operating for the thirteen or twenty-six weeks ended June 29, 2021. See Note 6 for further information

Stock-Based Compensation - Addi

Stock-Based Compensation - Additional Information (Detail) - USD ($) $ in Millions	Jan. 15, 2021	Jun. 29, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares charged to reserve per granted share		1
Share basis for number shares charged to reserve		1
Expiration term of stock options		10 years
Potential incentive compensation	$ 0.5
Cliff Vesting Period Two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period (in years)		3 years
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares charged to reserve per granted share		1.5
Stock Options and Time-based RSUs [Member] | Vesting Period One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period (in years)		1 year
Stock Options and Time-based RSUs [Member] | Vesting Period Two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period (in years)		3 years
Stock Options and Time-based RSUs [Member] | Vesting Period Three
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period (in years)		5 years
Stock Options and Time-based RSUs [Member] | Cliff Vesting Third Anniversary
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage		33.00%
Stock Options and Time-based RSUs [Member] | Cliff Vesting Fifth Anniversary
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage		67.00%
Stock Options and Time-based RSUs [Member] | Cliff Vesting Period One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period (in years)		5 years
Performance Based Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized stock-based compensation expense		$ 3.9
Unrecognized stock-based compensation expenses recognition period (in years)		3 years
Performance Based Restricted Stock Units | Minimum [Member] | Cliff Vesting Third Anniversary
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage		0.00%
Performance Based Restricted Stock Units | Maximum | Cliff Vesting Third Anniversary
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage		225.00%
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized stock-based compensation expense		$ 2.7
Unrecognized stock-based compensation expenses recognition period (in years)		3 years
Time-Based Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized stock-based compensation expense		$ 12.2
Unrecognized stock-based compensation expenses recognition period (in years)		5 years

Stock-Based Compensation Recogn

Stock-Based Compensation Recognized within Our Consolidated Financial Statements (Detail) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 29, 2021	Jun. 30, 2020	Jun. 29, 2021	Jun. 30, 2020
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Capitalized	[1]	$ 75		$ 172	$ 29
Labor and benefits
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation		723	$ 692	1,531	1,321
General and administrative
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation		$ 1,842	$ 1,547	$ 3,452	$ 2,462
[1]	Capitalized stock-based compensation relates to our restaurant development personnel and is included in “Property and equipment, net” on the Consolidated Balance Sheets.

Black-Scholes Option-Pricing Mo

Black-Scholes Option-Pricing Model, Weighted Average Assumptions Used to Estimate the Fair Value of Each Stock Option (Detail) - $ / shares	6 Months Ended
	Jun. 29, 2021	Jun. 30, 2020
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Expected volatility	60.40%	33.50%
Risk-free interest rate	0.50%	1.60%
Expected option life	5 years	5 years
Dividend yield	0.00%	1.50%
Fair value of options granted	$ 23.78	$ 10.38

Stock Option Activity (Detail)

Stock Option Activity (Detail) shares in Thousands	6 Months Ended
	Jun. 29, 2021$ / sharesshares
Options Outstanding, Shares
Outstanding, Beginning Balance | shares	801
Granted | shares	90
Exercised | shares	(129)
Forfeited | shares	(8)
Outstanding, Ending Balance | shares	754
Options Outstanding, Weighted Average Exercise Price
Outstanding, Beginning Balance | $ / shares	$ 40.56
Granted | $ / shares	46.91
Exercised | $ / shares	37.40
Forfeited | $ / shares	44.31
Outstanding, Ending Balance | $ / shares	$ 41.82
Options Exercisable, Shares
Options Exercisable Outstanding, Beginning Balance | shares	503
Options Exercisable Outstanding, Ending Balance | shares	517
Options Exercisable, Weighted Average Exercise Price
Options Exercisable, Beginning Balance | $ / shares	$ 39.91
Options Exercisable, Ending Balance | $ / shares	$ 41.03

Time-Based Restricted Stock Uni

Time-Based Restricted Stock Unit Activity (Detail) - Time-Based Restricted Stock Units shares in Thousands	6 Months Ended
	Jun. 29, 2021$ / sharesshares
Shares Outstanding
Outstanding Beginning Balance, Shares | shares	586
Granted, Shares | shares	161
Released. Shares | shares	(108)
Forfeited, Shares | shares	(29)
Outstanding Ending Balance, Shares | shares	610
Weighted Average Fair Value
Outstanding Beginning Balance, Weighted Average Fair Value | $ / shares	$ 37.14
Granted, Weighted Average Fair Value | $ / shares	48.01
Released, Weighted Average Fair Value | $ / shares	41.54
Forfeited, Weighted Average Fair Value | $ / shares	36.28
Outstanding Ending Balance, Weighted Average Fair Value | $ / shares	$ 39.28

Performance-Based Restricted St

Performance-Based Restricted Stock Unit Activity (Detail) - Performance Based Restricted Stock Units shares in Thousands	6 Months Ended
	Jun. 29, 2021$ / sharesshares
Shares Outstanding
Outstanding Beginning Balance, Shares | shares	109
Granted, Shares | shares	46
Released. Shares | shares	(36)
Forfeited, Shares | shares	(6)
Outstanding Ending Balance, Shares | shares	113
Weighted Average Fair Value
Outstanding Beginning Balance, Weighted Average Fair Value | $ / shares	$ 42.39
Granted, Weighted Average Fair Value | $ / shares	46.91
Released, Weighted Average Fair Value | $ / shares	37.70
Forfeited, Weighted Average Fair Value | $ / shares	43.75
Outstanding Ending Balance, Weighted Average Fair Value | $ / shares	$ 45.60

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	6 Months Ended
	Jun. 29, 2021	Jun. 30, 2020	Dec. 29, 2020	Dec. 31, 2019
Significant Change In Unrecognized Tax Benefits Is Reasonably Possible [Line Items]
Income tax (benefit) rate	176.20%	41.70%
Increase (decrease) in effective tax rate	0.35
Unrecognized tax benefits	$ 1,376	$ 1,515	$ 1,333	$ 1,345
Unrecognized tax benefits that would impact effective tax rate, if reversed	$ 1,100
Federal [Member] | Earliest Tax Year [Member]
Significant Change In Unrecognized Tax Benefits Is Reasonably Possible [Line Items]
Income tax examination, years open	2015
State or Local Taxing Jurisdiction [Member] | Earliest Tax Year [Member]
Significant Change In Unrecognized Tax Benefits Is Reasonably Possible [Line Items]
Income tax examination, years open	2016

Reconciliation of Beginning and

Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits (Detail) - USD ($) $ in Thousands	6 Months Ended
	Jun. 29, 2021	Jun. 30, 2020
Income Tax Disclosure [Abstract]
Gross unrecognized tax benefits at beginning of year	$ 1,333	$ 1,345
Increases for tax positions taken in prior years		148
Increases for tax positions taken in the current year	43	22
Gross unrecognized tax benefits at end of year	$ 1,376	$ 1,515

Shareholders' Equity - Addition

Shareholders' Equity - Additional Information (Detail) - USD ($)	Jan. 21, 2021	May 05, 2020	Jun. 29, 2021	Jun. 30, 2020	Jun. 29, 2021	Jun. 30, 2020
Class Of Stock [Line Items]
Issuance of common stock			$ (50,000)	$ 67,396,000	$ 28,907,000	$ 67,396,000
Proceeds from issuance of common stock, net					28,907,000	67,396,000
Shares repurchased, value						15,014,000
Common stock remaining under the share repurchase plan			24,400,000		24,400,000
Current amount authorized under the share repurchase plan			500,000,000		$ 500,000,000
Retained Earnings [Member]
Class Of Stock [Line Items]
Issuance of common stock (in shares)					3,500,000
Proceeds from issuance of common stock, net					$ 64,000,000
Shares repurchased, value			$ (2,053,000)	(64,544,000)	(41,117,000)	(54,333,000)
Capital Surplus [Member]
Class Of Stock [Line Items]
Issuance of common stock				$ 3,394,000		$ 3,394,000
Net proceeds of warrant					$ 3,400,000
Private Placement [Member]
Class Of Stock [Line Items]
Issuance of common stock		$ 70,000,000
Issuance of common stock (in shares)		3,500,000
Common stock, per share		$ 20
Term of warrants		5 years
Number of shares issuable on exercise of warrants		875,000
Warrants exercise price, per share		$ 27
Stock transaction, Description		On May 5, 2020, we completed the sale of $70 million of our common stock to certain funds and accounts advised by T. Rowe Price Associates, Inc., acting as investment adviser, and to Act III Holdings, LLC (“Act III,” and collectively “the investors”). The investors purchased a total of 3,500,000 shares of BJ’s Restaurants common stock for $20.00 per share in a private placement under Section 4(2) of the Securities Act of 1933, as amended. The Company also issued a five year warrant to purchase 875,000 shares of our common stock with an initial exercise price of $27.00 per share to Act III. The warrant expires on May 4, 2025.
Date on which warrant expires		May 4, 2025
ATM Offering Program [Member]
Class Of Stock [Line Items]
Issuance of common stock (in shares)	703,399
Common stock, per share	$ 42.65
Number of shares issuable on exercise of warrants	876,949
Warrants exercise price, per share	$ 26.94
Proceeds from issuance of common stock, gross	$ 30,000,000