Big 5 Sporting Goods (BGFV) 10-Q 30 Oct 19 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 29, 2019	Oct. 22, 2019
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 29, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Trading Symbol	BGFV
Entity Registrant Name	BIG 5 SPORTING GOODS Corp
Entity Central Index Key	0001156388
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Current Fiscal Year End Date	--12-29
Entity Filer Category	Accelerated Filer
Entity Shell Company	false
Entity Small Business	true
Entity Emerging Growth Company	false
Title of 12(b) Security	Common Stock, $0.01 par value
Security Exchange Name	NASDAQ
Entity Address, State or Province	CA
Entity File Number	000-49850
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	95-4388794
Entity Address, Address Line One	2525 East El Segundo Boulevard
Entity Address, City or Town	El Segundo
Entity Address, Postal Zip Code	90245
City Area Code	310
Local Phone Number	536-0611
Document Quarterly Report	true
Document Transition Report	false
Entity Common Stock, Shares Outstanding		21,671,686

Unaudited Condensed Consolidate

Unaudited Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 29, 2019	Dec. 30, 2018
Current assets:
Cash	$ 5,042	$ 6,765
Accounts receivable, net of allowances of $34 and $28, respectively	10,332	14,184
Merchandise inventories, net	310,514	294,900
Prepaid expenses	8,395	9,224
Total current assets	334,283	325,073
Operating lease right-of-use assets, net	270,363
Property and equipment, net	70,524	76,488
Deferred income taxes	13,930	14,543
Other assets, net of accumulated amortization of $1,968 and $1,772, respectively	3,725	3,457
Total assets	692,825	419,561
Current liabilities:
Accounts payable	90,375	80,613
Accrued expenses	59,653	67,659
Current portion of operating lease liabilities	66,673
Current portion of finance lease liabilities	2,546	2,322
Total current liabilities	219,247	150,594
Operating lease liabilities, less current portion	219,474
Finance lease liabilities, less current portion	4,710	4,823
Long-term debt	60,642	65,000
Deferred rent, less current portion		14,615
Other long-term liabilities	8,108	9,668
Total liabilities	512,181	244,700
Commitments and contingencies
Stockholders' equity:
Common stock, $0.01 par value, authorized 50,000,000 shares; issued 25,321,899 and 25,074,307 shares, respectively; outstanding 21,671,686 and 21,424,094 shares, respectively	253	250
Additional paid-in capital	119,602	118,351
Retained earnings	103,316	98,787
Less: Treasury stock, at cost; 3,650,213 shares	(42,527)	(42,527)
Total stockholders' equity	180,644	174,861
Total liabilities and stockholders' equity	$ 692,825	$ 419,561

Unaudited Condensed Consolida_2

Unaudited Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 29, 2019	Dec. 30, 2018
Statement Of Financial Position [Abstract]
Allowance for doubtful accounts receivable, current	$ 34	$ 28
Accumulated amortization on other assets	$ 1,968	$ 1,772
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	25,321,899	25,074,307
Common stock, shares outstanding	21,671,686	21,424,094
Treasury stock, shares	3,650,213	3,650,213

Unaudited Condensed Consolida_3

Unaudited Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 29, 2019	Sep. 30, 2018	Sep. 29, 2019	Sep. 30, 2018
Income Statement [Abstract]
Net sales	$ 266,150	$ 266,351	$ 752,401	$ 740,480
Cost of sales	180,158	183,852	517,416	509,984
Gross profit	85,992	82,499	234,985	230,496
Selling and administrative expense	76,886	77,680	221,676	225,824
Operating income	9,106	4,819	13,309	4,672
Interest expense	683	860	2,197	2,309
Income before taxes	8,423	3,959	11,112	2,363
Income tax expense	2,026	844	3,023	805
Net income	$ 6,397	$ 3,115	$ 8,089	$ 1,558
Earnings per share:
Basic	$ 0.30	$ 0.15	$ 0.38	$ 0.07
Diluted	$ 0.30	$ 0.15	$ 0.38	$ 0.07
Weighted-average shares of common stock outstanding:
Basic	21,132	20,990	21,093	20,972
Diluted	21,154	21,000	21,125	21,021

Unaudited Condensed Consolida_4

Unaudited Condensed Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock Outstanding [Member]	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Treasury Stock, At Cost [Member]
Beginning Balance at Dec. 31, 2017	$ 187,069		$ 249	$ 116,495	$ 112,424	$ (42,099)
Beginning Balance, Shares at Dec. 31, 2017		21,345,159
Cumulative adjustment from change in accounting principle, net of tax	575				575
Net income	1,558				1,558
Dividends on common stock	(9,613)				(9,613)
Issuance of nonvested share awards			2	(2)
Issuance of nonvested share awards, Shares		213,062
Exercise of share option awards	31			31
Exercise of share option awards, Shares		6,564
Share-based compensation	1,704			1,704
Forfeiture of nonvested share awards, Shares		(7,420)
Retirement of common stock for payment of withholding tax	(366)		(1)	(365)
Retirement of common stock for payment of withholding tax, Shares		(53,343)
Purchases of treasury stock	(428)					(428)
Purchases of treasury stock, Shares		(75,748)
Ending Balance at Sep. 30, 2018	180,530		250	117,863	104,944	(42,527)
Ending Balance, shares at Sep. 30, 2018		21,428,274
Beginning Balance at Jul. 01, 2018	180,088		250	117,323	105,042	(42,527)
Beginning Balance, Shares at Jul. 01, 2018		21,431,124
Net income	3,115				3,115
Dividends on common stock	(3,213)				(3,213)
Share-based compensation	540			540
Forfeiture of nonvested share awards, Shares		(2,850)
Ending Balance at Sep. 30, 2018	180,530		250	117,863	104,944	(42,527)
Ending Balance, shares at Sep. 30, 2018		21,428,274
Beginning Balance at Dec. 30, 2018	174,861		250	118,351	98,787	(42,527)
Beginning Balance, Shares at Dec. 30, 2018		21,424,094
Cumulative adjustment from change in accounting principle, net of tax	(339)				(339)
Net income	8,089				8,089
Dividends on common stock	(3,221)				(3,221)
Issuance of nonvested share awards			4	(4)
Issuance of nonvested share awards, Shares		338,256
Share-based compensation	1,475			1,475
Forfeiture of nonvested share awards, Shares		(31,570)
Retirement of common stock for payment of withholding tax	$ (221)		(1)	(220)
Retirement of common stock for payment of withholding tax, Shares	(59,094)	(59,094)
Ending Balance at Sep. 29, 2019	$ 180,644		253	119,602	103,316	(42,527)
Ending Balance, shares at Sep. 29, 2019		21,671,686
Beginning Balance at Jun. 30, 2019	174,867		253	119,145	97,996	(42,527)
Beginning Balance, Shares at Jun. 30, 2019		21,684,601
Net income	6,397				6,397
Dividends on common stock	(1,077)				(1,077)
Share-based compensation	457			457
Forfeiture of nonvested share awards, Shares		(12,915)
Ending Balance at Sep. 29, 2019	$ 180,644		$ 253	$ 119,602	$ 103,316	$ (42,527)
Ending Balance, shares at Sep. 29, 2019		21,671,686

Unaudited Condensed Consolida_5

Unaudited Condensed Consolidated Statements of Stockholders' Equity (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 29, 2019	Sep. 30, 2018	Sep. 29, 2019	Sep. 30, 2018
Dividends per share	$ 0.05	$ 0.15	$ 0.15	$ 0.45
Retained Earnings [Member]
Dividends per share	$ 0.05	$ 0.15	$ 0.15	$ 0.45

Unaudited Condensed Consolida_6

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 29, 2019	Sep. 30, 2018
Cash flows from operating activities:
Net income	$ 8,089	$ 1,558
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization	14,630	14,374
Share-based compensation	1,475	1,704
Amortization of other assets	195	141
ROU asset gain on disposal	(110)
Noncash lease expense	45,439
Deferred income taxes	735	659
Changes in operating assets and liabilities:
Accounts receivable, net	4,152	1,404
Merchandise inventories, net	(15,614)	(932)
Prepaid expenses and other assets	118	381
Accounts payable	8,969	(18,029)
Operating lease liabilities	(46,721)
Accrued expenses and other long-term liabilities	(7,705)	(9,319)
Net cash provided by (used in) operating activities	13,652	(8,059)
Cash flows from investing activities:
Purchases of property and equipment	(6,128)	(8,448)
Net cash used in investing activities	(6,128)	(8,448)
Cash flows from financing activities:
Borrowings under revolving credit facility	135,950	167,213
Payments under revolving credit facility	(140,308)	(128,690)
Changes in book overdraft	548	(12,382)
Principal payments under finance lease liabilities	(1,874)	(1,413)
Proceeds from exercise of share option awards		31
Purchases of treasury stock		(428)
Tax withholding payments for share-based compensation	(221)	(366)
Dividends paid	(3,342)	(9,610)
Net cash (used in) provided by financing activities	(9,247)	14,355
Net decrease in cash	(1,723)	(2,152)
Cash at beginning of period	6,765	7,170
Cash at end of period	5,042	5,018
Supplemental disclosures of non-cash investing and financing activities:
Property and equipment acquired under finance leases	2,093	4,146
Property and equipment additions unpaid	1,583	2,036
Supplemental disclosures of cash flow information:
Interest paid	2,150	2,130
Income taxes paid	$ 725	$ 20

Description of Business

Description of Business	9 Months Ended
	Sep. 29, 2019
Accounting Policies [Abstract]
Description of Business	(1) Big 5 Sporting Goods Corporation (the “Company”) is a leading sporting goods retailer in the western United States, operating 433 stores and an e-commerce platform as of September 29, 2019. The Company provides a full-line product offering in a traditional sporting goods store format that averages approximately 11,000 square feet. The Company’s product mix includes athletic shoes, apparel and accessories, as well as a broad selection of outdoor and athletic equipment for team sports, fitness, camping, hunting, fishing, tennis, golf, winter and summer recreation and roller sports. The Company is a holding company that operates as one reportable segment through Big 5 Corp., its 100%-owned subsidiary, and Big 5 Services Corp., which is a 100%-owned subsidiary of Big 5 Corp. Big 5 Services Corp. provides a centralized operation for the issuance and administration of gift cards and returned merchandise credits (collectively, “stored-value cards”). The accompanying interim unaudited condensed consolidated financial statements (“Interim Financial Statements”) of the Company and its 100%-owned subsidiaries have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and are presented in accordance with the requirements of Form 10-Q and Rule 10-01 of Regulation S-X. Accordingly, these Interim Financial Statements do not include all of the information and notes required by GAAP for complete financial statements. These Interim Financial Statements should be read in conjunction with the consolidated financial statements and notes thereto for the fiscal year ended December 30, 2018 included in the Company’s Annual Report on Form 10-K. In the opinion of management, the Interim Financial Statements included herein contain all adjustments, including normal recurring adjustments, considered necessary to present fairly the Company’s financial position, the results of operations and cash flows for the periods presented. The operating results and cash flows of the interim periods presented herein are not necessarily indicative of the results to be expected for any other interim period or the full year.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 29, 2019
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	(2) Summary of Significant Accounting Policies Consolidation The accompanying Interim Financial Statements include the accounts of Big 5 Sporting Goods Corporation, Big 5 Corp. and Big 5 Services Corp. Intercompany balances and transactions have been eliminated in consolidation. Reporting Period The Company follows the concept of a 52-53 week fiscal year, which ends on the Sunday nearest December 31. Fiscal year 2019 is comprised of 52 weeks and ends on December 29, 2019. Fiscal year 2018 was comprised of 52 weeks and ended on December 30, 2018. The fiscal interim periods in fiscal 2019 and 2018 are each comprised of 13 weeks. Recently Adopted Accounting Updates In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-02, Leases (Topic 842) Codification Improvements to Topic 842, Leases Leases (Topic 842): Targeted Improvements The Company adopted ASC 842 using the modified retrospective approach at the beginning of the first quarter of fiscal 2019, coinciding with the standard’s effective date. In accordance with ASC 842, the Company did not restate comparative periods in transition to ASC 842 and instead reported comparative periods under ASC 840. Adoption of the standard resulted in the initial recognition of operating lease right-of-use (“ROU”) assets of $262.9 million and operating lease liabilities of $279.7 million as of December 31, 2018. These amounts are based on the present value of such commitments using the Company’s incremental borrowing rate (“IBR”), which was determined through the development of a synthetic credit rating. The adoption of this standard did not have a material impact on the Company’s interim unaudited condensed consolidated statements of operations, shareholders’ equity or cash flows, and had no material impact on beginning retained earnings in fiscal 2019. The Company has implemented new lease administration and accounting software and has developed and mapped new and existing controls in the context of the Company’s control environment. In addition, the Company completed its evaluation of the practical expedients offered and enhanced disclosures required in ASC 842, as well as identified arrangements that contain embedded leases, among other activities, to account for the adoption of this standard. The Company elected the transition package of practical expedients permitted within the new standard which, among other things, allowed it to carryforward the historical lease classification. The Company did not elect the practical expedient to use hindsight in determining the lease term and in assessing impairment of ROU assets. Recently Issued Accounting Updates In August 2018, the FASB issued ASU No. 2018-13, Fair Value Measurements (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement. In August 2018, the FASB issued ASU No. 2018-15, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract Other recently issued accounting updates are not expected to have a material impact on the Company’s Interim Financial Statements. Use of Estimates Management makes a number of estimates and assumptions relating to the reporting of assets, liabilities and stockholders’ equity and the disclosure of contingent assets and liabilities at the date of the Interim Financial Statements and reported amounts of revenue and expense during the reporting period to prepare these Interim Financial Statements in conformity with GAAP. Certain items subject to such estimates and assumptions include the carrying amount of merchandise inventories, property and equipment, lease assets and lease liabilities; valuation allowances for receivables, sales returns and deferred income tax assets; estimates related to stored-value cards and the valuation of share-based compensation awards; and obligations related to litigation, self-insurance liabilities and employee benefits. Actual results could differ significantly from these estimates under different assumptions and conditions. Revenue Recognition The Company operates solely as a sporting goods retailer, which includes both retail stores and an e-commerce platform, that offers a broad range of products in the western United States and online. Generally, all revenue is recognized when control of the promised goods is transferred to customers, in an amount that reflects the consideration in exchange for those goods. Accordingly, the Company implicitly enters into a contract with customers to deliver merchandise inventory at the point of sale. Collectibility is reasonably assured since the Company only extends immaterial credit purchases to certain municipalities and local school districts. In accordance with ASC 606, Revenue from Contracts with Customers 13 Weeks Ended 39 Weeks Ended September 29, 2019 September 30, 2018 September 29, 2019 September 30, 2018 (In thousands) Hardgoods $ 145,974 $ 145,822 $ 383,193 $ 379,288 Athletic and sport footwear 73,277 74,128 208,902 210,679 Athletic and sport apparel 45,466 45,111 155,931 146,147 Other sales 1,433 1,290 4,375 4,366 Net sales $ 266,150 $ 266,351 $ 752,401 $ 740,480 Substantially all of the Company’s revenue is for single performance obligations for the following distinct items: • Retail store sales • E-commerce sales • Stored-value cards For performance obligations related to retail store and e-commerce sales contracts, the Company typically transfers control, for retail stores, upon consummation of the sale when the product is paid for and taken by the customer and, for e-commerce sales, when the product is tendered for delivery to the common carrier. For performance obligations related to stored-value cards, the Company typically transfers control at a point in time upon redemption of the stored-value card through consummation of a future sales transaction. The Company accounts for shipping and handling relative to e-commerce sales as fulfillment activities, and not a separate performance obligation. Accordingly, the Company recognizes revenue for only one performance obligation, the sale of the product, at shipping point (when the customer gains control). Revenue associated with e-commerce sales is not material. The Company recognized $1.5 million and $5.2 million in stored-value card redemption revenue for the 13 and 39 weeks ended September 29, 2019, respectively, compared to $1.6 million and $5.5 million in stored-value card redemption revenue for the 13 and 39 weeks ended September 30, 2018, respectively. The Company also recognized $0.1 million and $0.3 million in stored-value card breakage revenue for the 13 and 39 weeks ended September 29, 2019, respectively, and for the 13 and 39 weeks ended September 30, 2018, respectively. The Company had outstanding stored-value card liabilities of $5.8 million and $7.0 million The Company recorded, as prepaid expense, estimated right-of-return merchandise cost of $0.8 million and $1.4 million related to estimated sales returns as of September 29, 2019 and December 30, 2018, respectively, and the Company recorded, as accrued expense, an allowance for sales returns reserve of $1.6 million and $2.6 million as of September 29, 2019 and December 30, 2018, respectively. Share-Based Compensation The Company accounts for its share-based compensation in accordance with ASC 718, Compensation—Stock Compensation Valuation of Merchandise Inventories, Net The Company’s merchandise inventories are made up of finished goods and are valued at the lower of cost or net realizable value using the weighted-average cost method that approximates the first-in, first-out (“FIFO”) method. Average cost includes the direct purchase price of merchandise inventory, net of vendor allowances and cash discounts, in-bound freight-related expense and allocated overhead expense associated with the Company’s distribution center. Management regularly reviews inventories and records valuation reserves for damaged and defective merchandise, merchandise items with slow-moving or obsolescence exposure and merchandise that has a carrying value that exceeds net realizable value. Because of its merchandise mix, the Company has not historically experienced significant occurrences of obsolescence. Inventory shrinkage is accrued as a percentage of merchandise sales based on historical inventory shrinkage trends. The Company performs physical inventories of its stores at least once per year and cycle counts inventories at its distribution center throughout the year. The reserve for inventory shrinkage primarily represents an estimate for inventory shrinkage for each store since the last physical inventory date through the reporting date. These reserves are estimates, which could vary significantly, either favorably or unfavorably, from actual results if future economic conditions, consumer demand and competitive environments differ from expectations. Valuation of Long-Lived Assets In accordance with ASC 360, Property, Plant, and Equipment Long-lived assets are reviewed for recoverability at the lowest level in which there are identifiable cash flows (“asset group”), usually at the store level. Each store typically requires net investments of approximately $0.5 million, excluding ROU assets, in long-lived assets to be held and used, subject to recoverability testing. The carrying amount of an asset group is not considered recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset group. If the asset group is determined not to be recoverable, then an impairment charge will be recognized in the amount by which the carrying amount of the asset group exceeds its fair value, determined using discounted cash flow valuation techniques and an evaluation of current market value rentals for ROU assets associated with the asset group, as contemplated in ASC 820, Fair Value Measurements. The Company determines the sum of the undiscounted cash flows expected to result from the asset group by projecting future revenue, gross margin and operating expense for each store under evaluation for impairment. The estimates of future cash flows involve management judgment and are based upon assumptions about expected future operating performance. Assumptions used in these forecasts are consistent with internal planning, and include assumptions about sales growth rates, gross margins and operating expense in relation to the current economic environment and future expectations, competitive factors in various markets and inflation. The actual cash flows could differ from management’s estimates due to changes in business conditions, operating performance and economic conditions. The Company did not recognize any impairment charges in the first nine months of fiscal 2019 or 2018. Leases The Company adopted ASC 842 as of December 31, 2018, using the modified retrospective approach and applying transitional relief allowing entities to initially apply the requirements at the adoption date by recognizing a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. Consequently, results and disclosures for the reporting periods beginning on December 31, 2018 are reported and presented under ASC 842, while prior period amounts and disclosures are not adjusted and continue to be reported and presented under ASC 840, Leases . Additionally, the Company elected: 1. A package of practical expedients allowing the Company to: a. carry forward its historical lease classification (i.e., it is not necessary to reclassify any existing leases at the adoption date), b. avoid reassessing whether any expired or existing contracts are or contain leases, and c. avoid reassessing initial direct costs for any existing leases. 2. A practical expedient allowing the Company to not separate lease components (e.g., fixed payments including rent, real estate taxes and insurance costs) from nonlease components (e.g., common area maintenance costs), primarily impacting the Company’s real estate lease population. The election of this practical expedient eliminates the burden of separately estimating the real estate lease and nonlease costs on a relative stand-alone basis. 3. A practical expedient related to land easements, allowing the Company to carry forward the accounting treatment for land easements on existing agreements and eliminated the need to reassess existing lease contracts to determine if land easements are separate leases under ASC 842. The Company did not elect a practical expedient which would allow the Company to use hindsight in determining the lease term (that is, when considering lessee options to extend or terminate the lease and to purchase the underlying asset) and to assess impairment of the entity’s ROU assets, since election of this expedient could make adoption more complex given that re-evaluation of the lease term and impairment consideration affect other aspects of lease accounting. In accordance with ASC 842, the Company determines if an arrangement is a lease at inception. The Company has operating and finance leases for the Company’s retail store facilities, distribution center, corporate offices, information technology hardware and distribution center delivery tractors ROU assets represent the right to use an underlying asset for the lease term and lease liabilities represent the obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at the commencement date based on the present value of lease payments over the reasonably certain lease term. As the Company’s leases generally do not provide an implicit rate, the Company uses a collateralized IBR to determine the present value of lease payments. The collateralized IBR is based on a synthetic credit rating that is externally prepared on an annual basis, and which the Company adjusts quarterly with a yield curve that approximates the Company’s market risk profile. The operating lease ROU asset also includes any prepaid lease payments made and is reduced by lease incentives such as tenant improvement allowances. The operating lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. For fiscal 2018, t he Company evaluated and classified its leases as either operating or capital leases for financial reporting purposes, in accordance with ASC 840. Certain of the leases for the Company’s retail store facilities provide for payments based on future sales volumes at the leased location, which are not measurable at the inception of the lease. Under both ASC 840 and 842, these contingent rents are expensed as they accrue. In accordance with ASC 840, deferred rent represents the difference between rent paid and the amounts expensed for operating leases. Certain leases have scheduled rent increases, and certain leases include an initial period of free or reduced rent as an inducement to enter into the lease agreement (“rent holidays”). The Company recognized rent expense for rent increases and rent holidays on a straight-line basis over the term of the underlying leases, without regard to when rent payments are made. The calculation of straight-line rent begins on the possession date and extends through the “reasonably assured” lease term as defined in ASC 840 and may exceed the initial non-cancelable lease term. Additionally, in accordance with ASC 840, landlord allowances for tenant improvements, or lease incentives, were recorded as deferred rent and amortized on a straight-line basis over the “reasonably assured” lease term as a component of rent expense. See Note 5 to the Notes to the Interim Financial Statements for a further discussion on leases.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 29, 2019
Fair Value Disclosures [Abstract]
Fair Value Measurements	(3) Fair Value Measurements The carrying values of cash, accounts receivable, accounts payable and accrued expenses approximate the fair values of these instruments due to their short-term nature. The carrying amount for borrowings under the revolving credit facility approximates fair value because of the variable market interest rate charged to the Company for these borrowings. When the Company recognizes impairment on certain of its underperforming stores, the carrying values of these stores, including ROU assets, are reduced to their estimated fair values. As of September 29, 2019 and December 30, 2018, the Company’s only significant assets or liabilities measured at fair value on a nonrecurring basis subsequent to their initial recognition were assets subject to long-lived asset impairment related to certain underperforming stores. The Company estimated the fair values of these long-lived assets based on the Company’s own judgments about the assumptions that market participants would use in pricing the asset and on observable market data, when available. The Company classified these fair value measurements as Level 3 inputs, which are unobservable inputs for which market data are not available and that are developed using the best information available about pricing assumptions used by market participants in accordance with ASC 820.

Accrued Expenses

Accrued Expenses	9 Months Ended
	Sep. 29, 2019
Payables And Accruals [Abstract]
Accrued Expenses	(4) Accrued Expenses The major components of accrued expenses are as follows: September 29, 2019 December 30, 2018 (In thousands) Payroll and related expense $ 20,965 $ 22,348 Occupancy expense 9,734 11,220 Sales tax 7,371 10,198 Other 21,583 23,893 Accrued expenses $ 59,653 $ 67,659

Leases

Leases	9 Months Ended
	Sep. 29, 2019
Leases [Abstract]
Leases	(5) Leases The Company’s operating leases have remaining reasonably certain lease terms of up to 13 years, which typically include options to extend the leases for up to 5 years. The Company’s finance leases have remaining reasonably certain lease terms of up to 5 years. The adoption of ASC 842 resulted in recording a non-cash transitional adjustment to ROU assets and operating lease liabilities of $262.9 million and $279.7 million, respectively, as of December 31, 2018. The difference between the ROU assets and operating lease liabilities at transition primarily represented existing deferred rent and tenant improvement allowances, which were derecognized, and existing prepaid rent balances. The Company derecognized deferred rent and tenant improvement allowances of $9.2 million and $7.6 million, respectively, in connection with the non-cash transitional adjustment. As a result of adopting ASC 842, the Company also recorded a decrease to retained earnings, which the Company did not consider material, of $0.3 million, net of tax, as of December 31, 2018, reflecting the cumulative effect related to store asset impairment. The adoption of this standard did not materially impact the Company’s consolidated net earnings, shareholders’ equity or cash flows. In the first nine months of fiscal 2019, the Company recorded a non-cash increase of $52.9 million to ROU assets and operating lease liabilities resulting primarily from lease reassessments. Certain of the leases for the Company’s retail store facilities provide for payments based on future sales volumes at the leased location, which are not measurable at the inception of the lease, and others include rental payments adjusted periodically for inflation. The Company expenses such variable amounts in the period incurred, which is the period in which it becomes probable that the specified target that triggers the variable lease payments will be achieved. The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants. In the fourth quarter of fiscal 2016, the Company entered into an assignment agreement for a certain store lease. In consideration for the assignment, the Company received an assignment fee of $4.3 million. The assignment is accounted for as a sublease arrangement and the assignment fee has been deferred into accrued expenses and other long-term liabilities in the accompanying interim unaudited condensed consolidated balance sheets. The remaining balance of this deferred lease revenue as of the end of the third quarter of fiscal 2019 was $1.2 million, and $0.9 million per year will be recognized ratably into revenue over the remaining lease term of approximately 15 months. In accordance with ASC 842, the components of lease expense were as follows: 13 Weeks Ended 39 Weeks Ended September 29, 2019 September 29, 2019 (In thousands) Lease expense: Amortization of right-of-use assets $ 618 $ 2,002 Interest on lease liabilities 91 286 Finance lease expense 709 2,288 Operating lease expense 20,254 60,079 Variable lease expense 39 218 Sublease income (373 ) (1,018 ) Total lease expense $ 20,629 $ 61,567 In accordance with ASC 842, other information related to leases was as follows: 39 Weeks Ended September 29, 2019 (In thousands) Operating cash flows from operating leases $ 61,569 Operating cash flows from finance leases 286 Financing cash flows from finance leases 1,874 Cash paid for amounts included in the measurement of lease liabilities $ 63,729 Right-of-use assets obtained in exchange for new finance lease liabilities $ 2,129 Right-of-use assets obtained in exchange for new operating lease liabilities $ 52,913 In accordance with ASC 842, maturities of finance and operating lease liabilities as of September 29, 2019 were as follows: Year Ending: Finance Leases Operating Leases (In thousands) 2019 $ 735 $ 21,613 2020 2,922 87,411 2021 1,973 64,936 2022 1,525 52,048 2023 724 37,574 Thereafter — 75,207 Undiscounted cash flows $ 7,879 $ 338,789 Reconciliation of lease liabilities: Weighted-average remaining lease term 3.2 years 5.3 years Weighted-average discount rate 4.8 % 6.4 % Present values $ 7,256 $ 286,147 Lease liabilities - current 2,546 66,673 Lease liabilities - long-term 4,710 219,474 Lease liabilities - total $ 7,256 $ 286,147 Difference between undiscounted and discounted cash flows $ 623 $ 52,642 In accordance with ASC 840, rent expense for operating leases consisted of the following: 13 Weeks Ended 39 Weeks Ended September 30, 2018 September 30, 2018 (In thousands) Rent expense $ 19,261 $ 57,988 Contingent rent 24 226 Total rent expense $ 19,285 $ 58,214 In accordance with ASC 840, future minimum lease payments under non-cancelable leases as of December 30, 2018 were as follows: Year Ending: Capital Leases Operating Leases Total (In thousands) 2019 $ 2,668 $ 81,876 $ 84,544 2020 2,179 70,657 72,836 2021 1,472 54,863 56,335 2022 1,057 42,267 43,324 2023 539 31,241 31,780 Thereafter — 54,386 54,386 Total minimum lease payments (1) 7,915 $ 335,290 $ 343,205 Imputed interest (770 ) Present value of minimum lease payments $ 7,145 (1) Minimum lease payments have not been reduced by sublease rentals of $0.3 million due in the future under non-cancelable subleases.

Long-Term Debt

Long-Term Debt	9 Months Ended
	Sep. 29, 2019
Debt Disclosure [Abstract]
Long-Term Debt	(6) Long-Term Debt On October 18, 2010, the Company, Big 5 Corp. and Big 5 Services Corp. entered into a credit agreement with Wells Fargo Bank, National Association (“Wells Fargo”), as administrative agent, and a syndicate of other lenders, which was amended on October 31, 2011, December 19, 2013 and September 29, 2017 (as so amended, the “Credit Agreement”) , and has a maturity date of September 29, 2022 The Credit Agreement provides for a revolving credit facility (the “Credit Facility”) with an aggregate committed availability of up to $140.0 million, which amount may be increased at the Company’s option up to a maximum of $165.0 million. The Company may also request additional increases in aggregate availability, up to a maximum of $200.0 million, in which case the existing lenders under the Credit Agreement will have the option to increase their commitments to accommodate the requested increase. If such existing lenders do not exercise that option, the Company may (with the consent of Wells Fargo, not to be unreasonably withheld) seek other lenders willing to provide such commitments. The Credit Agreement includes a provision which permits the Company to elect to reduce the aggregate committed availability under the Credit Agreement to $100.0 million for a three-month period each calendar year. The Company may borrow under the Credit Facility from time to time, provided the amounts outstanding will not exceed the lesser of the then aggregate availability (as discussed above) and the Borrowing Base (such lesser amount being referred to as the “Loan Cap”). The “Borrowing Base” generally is comprised of the sum, at the time of calculation, of (a) 90.00% of eligible credit card receivables; plus (b) the cost of eligible inventory (other than eligible in-transit inventory), net of inventory reserves, multiplied by 90.00% of the appraised net orderly liquidation value of eligible inventory (expressed as a percentage of the cost of eligible inventory); plus (c) the lesser of (i) the cost of eligible in-transit inventory, net of inventory reserves, multiplied by 90.00% of the appraised net orderly liquidation value of eligible in-transit inventory (expressed as a percentage of the cost of eligible in-transit inventory), or (ii) $10.0 million, minus (d) certain reserves established by Wells Fargo in its role as the Administrative Agent in its reasonable discretion. Generally, the Company may designate specific borrowings under the Credit Facility as either base rate loans or LIBO rate loans. The applicable interest rate on the Company’s borrowings is a function of the daily average, over the preceding fiscal quarter, of the excess of the Loan Cap over amounts borrowed (such amount being referred to as the “Average Daily Availability”). Those loans designated as LIBO rate loans bear interest at a rate equal to the applicable adjusted LIBO rate plus an applicable margin as shown in the table below. Those loans designated as base rate loans bear interest at a rate equal to the applicable margin for base rate loans (as shown below) plus the highest of (a) the Federal funds rate, as in effect from time to time, plus one-half of one percent (0.50%), (b) the LIBO rate, plus one percentage point (1.00%), or (c) the rate of interest in effect for such day as announced from time to time within Wells Fargo as its “prime rate.” The applicable margin for all loans is a function of Average Daily Availability for the preceding fiscal quarter as set forth below. Level Average Daily Availability LIBO Rate Applicable Margin Base Rate Applicable Margin I Greater than or equal to $70,000,000 1.25% 0.25% II Less than $70,000,000 1.375% 0.50% T he commitment fee assessed on the unused portion of the Credit Facility is 0.20% per annum. Obligations under the Credit Facility are secured by a general lien and perfected security interest in substantially all of the Company’s assets. The Credit Agreement contains covenants that require the Company to maintain a fixed charge coverage ratio of not less than 1.0:1.0 in certain circumstances, and limit the ability to, among other things, incur liens, incur additional indebtedness, transfer or dispose of assets, change the nature of the business, guarantee obligations, pay dividends or make other distributions or repurchase stock, and make advances, loans or investments. The Company may declare or pay cash dividends or repurchase stock only if, among other things, no default or event of default then exists or would arise from such dividend or repurchase of stock and, after giving effect to such dividend or repurchase, certain availability and/or fixed charge coverage ratio requirements are satisfied. The Credit Agreement contains customary events of default, including, without limitation, failure to pay when due principal amounts with respect to the Credit Facility, failure to pay any interest or other amounts under the Credit Facility for five days after becoming due, failure to comply with certain agreements or covenants contained in the Credit Agreement, failure to satisfy certain judgments against the Company, failure to pay when due (or any other default which does or may lead to the acceleration of) certain other material indebtedness in principal amount in excess of $5.0 million, and certain insolvency and bankruptcy events. As of September 29, 2019, the Company had long-term revolving credit borrowings of $60.6 million and letter of credit commitments of $0.5 million outstanding, compared with borrowings of $65.0 million and letter of credit commitments of $0.5 million as of December 30, 2018. Total remaining borrowing availability, after subtracting letters of credit, was $78.8 million and $74.5 million as of September 29, 2019 and December 30, 2018, respectively.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 29, 2019
Income Tax Disclosure [Abstract]
Income Taxes	(7) Income Taxes Under the asset and liability method prescribed under ASC 740, Income Taxes The Company files a consolidated federal income tax return and files tax returns in various state and local jurisdictions. The statutes of limitations for consolidated federal income tax returns are open for fiscal years 2016 and after, and state and local income tax returns are open for fiscal years 2014 and after. The provision for income taxes for the 39 weeks ended September 29, 2019 and September 30, 2018 reflects the write-off of deferred tax assets of $0.4 million and $0.2 million, respectively, related to share-based compensation. The provision for income taxes for the current fiscal year was reduced by $0.6 million in Work Opportunity Tax Credits. As of September 29, 2019 and December 30, 2018, the Company had no unrecognized tax benefits including those that, if recognized, would affect the Company’s effective income tax rate over the next 12 months. The Company’s policy is to recognize interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expense. As of September 29, 2019 and December 30, 2018, the Company had no accrued interest or penalties.

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 29, 2019
Earnings Per Share [Abstract]
Earnings Per Share	(8) Earnings Per Share The Company calculates earnings per share in accordance with ASC 260, Earnings Per Share The following table sets forth the computation of basic and diluted earnings per common share: 13 Weeks Ended 39 Weeks Ended September 29, 2019 September 30, 2018 September 29, 2019 September 30, 2018 (In thousands, except per share data) Net income $ 6,397 $ 3,115 $ 8,089 $ 1,558 Weighted-average shares of common stock outstanding: Basic 21,132 20,990 21,093 20,972 Dilutive effect of common stock equivalents arising from share option, nonvested share and nonvested share unit awards 22 10 32 49 Diluted 21,154 21,000 21,125 21,021 Basic earnings per share $ 0.30 $ 0.15 $ 0.38 $ 0.07 Diluted earnings per share $ 0.30 $ 0.15 $ 0.38 $ 0.07 Antidilutive share option awards excluded from diluted calculation 520 316 493 268 Antidilutive nonvested share and nonvested share unit awards excluded from diluted calculation 471 466 456 239 The computation of diluted earnings per share for all periods presented excludes share option awards that were outstanding and antidilutive (i.e., including such share option awards would result in higher earnings per share)

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 29, 2019
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	(9) Commitments and Contingencies The Company is involved in various claims and legal actions arising in the ordinary course of business. In the opinion of management, the ultimate disposition of these matters is not expected to have a material adverse effect on the Company’s results of operations or financial condition.

Share-based Compensation

Share-based Compensation	9 Months Ended
	Sep. 29, 2019
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Share-based Compensation	(10) Share-based Compensation In April 2019, the Company adopted the 2019 Equity Incentive Plan (the “2019 Plan”) and stopped making grants under its 2007 Equity and Performance Incentive Plan, as amended and restated in April 2011 and April 2016 (the “2007 Plan”). As of September 29, 2019, 3,565,496 shares remained available for future grant under the 2019 Plan, which includes an authorized increase of 3,300,000 shares from the amount available under the 2007 Plan as previously in effect. At its discretion, the Company grants share option awards, nonvested share awards and nonvested share unit awards to certain employees, as defined by ASC 718, Compensation—Stock Compensation Share Option Awards Share option awards granted by the Company generally vest and become exercisable in four equal annual installments of 25% per year with a maximum life of ten years. The exercise price of share option awards is equal to the quoted market price of the Company’s common stock on the date of grant. In the first nine months of fiscal 2019, the Company granted 253,800 share option awards with a weighted-average grant-date fair value of $1.33 per option. In the first nine months of fiscal 2018, the Company granted 254,900 share option awards with a weighted-average grant-date fair value of $1.23 per option. A summary of the status of the Company’s share option awards is presented below: Shares Weighted- Average Exercise Price Weighted- Average Remaining Contractual Life (In Years) Aggregate Intrinsic Value Outstanding at December 30, 2018 362,310 $ 7.51 Granted 253,800 3.99 Forfeited or Expired (93,910 ) 6.57 Outstanding at September 29, 2019 522,200 $ 5.97 8.49 $ 3,900 Exercisable at September 29, 2019 108,050 $ 9.97 6.51 $ — Vested and Expected to Vest at September 29, 2019 511,511 $ 5.99 8.48 $ 3,817 The aggregate intrinsic value represents the total pretax intrinsic value, based upon the Company’s most recent closing stock price of $2.30 as of September 29, 2019, which would have been received by the option holders had all option holders exercised their option awards as of that date. The fair value of each share option award on the date of grant is estimated using the Black-Scholes method based on the following weighted-average assumptions: 13 Weeks Ended 39 Weeks Ended September 29, 2019 September 30, 2018 September 29, 2019 September 30, 2018 Risk-free interest rate 1.5 % — 2.5 % 2.6 % Expected term 5.7 years — 5.7 years 5.1 years Expected volatility 53.0 % — 53.0 % 48.0 % Expected dividend yield 10.3 % — 5.1 % 9.5 % The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for periods corresponding with the expected term of the option award; the expected term represents the weighted-average period of time that option awards granted are expected to be outstanding giving consideration to vesting schedules and historical participant exercise behavior; the expected volatility is based upon historical volatility of the Company’s common stock; and the expected dividend yield is based upon the Company’s current dividend rate. As of September 29, 2019, there was $0.4 million of total unrecognized compensation expense related to nonvested share option awards granted. That expense is expected to be recognized over a weighted-average period of 3.0 years. Nonvested Share Awards and Nonvested Share Unit Awards Nonvested share awards and nonvested share unit awards granted by the Company vest for employees from the date of grant in four equal annual installments of 25% per year. Nonvested share awards and nonvested share unit awards granted by the Company to non-employee directors for their service as directors, as defined by ASC 718, vest 100% on the earlier of (a) the date of the Company’s next annual stockholders meeting following the grant date, or (b) the first anniversary of the grant date. Nonvested share awards are delivered to the recipient upon their vesting. With respect to nonvested share unit awards, vested shares, including any dividend reinvestments, will be delivered to the recipient on the tenth business day of January following the year in which the recipient’s service to the Company is terminated. The total fair value of nonvested share awards which vested during the first nine months of fiscal 2019 and 2018 was $0.6 million and $1.0 million, respectively. The total fair value of nonvested share unit awards which vested during the first nine months of fiscal 2019 and 2018 was $0.2 million and $0.3 million, respectively. The Company granted 308,584 and 213,062 nonvested share awards in the first nine months of fiscal 2019 and 2018, respectively. The weighted-average grant-date fair value per share of the Company’s nonvested share awards granted in the first nine months of fiscal 2019 and 2018 was $3.34 and $6.99, respectively. A summary of the status of the Company’s nonvested share awards is presented below: Shares Weighted- Average Grant- Date Fair Value Balance at December 30, 2018 434,292 $ 10.42 Granted 308,584 3.34 Vested (171,172 ) 11.00 Forfeited (31,570 ) 7.77 Balance at September 29, 2019 540,134 $ 6.35 To satisfy employee minimum statutory tax withholding requirements for nonvested share awards that vest, the Company withholds and retires a portion of the vesting common shares, unless an employee elects to pay cash. In the first nine months of fiscal 2019, the Company withheld 59,094 common shares with a total value of $0.2 million. This amount is presented as a cash outflow from financing activities in the accompanying interim unaudited condensed consolidated statement of cash flows. The Company granted 72,464 and 34,884 nonvested share unit awards in the first nine months of fiscal 2019 and 2018, respectively. The weighted-average grant date fair value per share unit of the Company’s nonvested share unit awards granted in the first nine months of fiscal 2019 and 2018 was $2.07 and $8.60, respectively. A summary of the status of the Company’s nonvested share unit awards is presented below: Units Weighted- Average Grant- Date Fair Value Balance at December 30, 2018 26,163 $ 7.81 Granted 72,464 2.07 Vested (17,442 ) 8.60 Forfeited (8,721 ) 8.60 Balance at September 29, 2019 72,464 $ 1.79 As of September 29, 2019, there was $2.5 million and $0.1 million of total unrecognized compensation expense related to nonvested share awards and nonvested share unit awards, respectively. That expense is expected to be recognized over a weighted-average period of 2.4 and 0.7 years for nonvested share awards and nonvested share unit awards, respectively.

Subsequent Event

Subsequent Event	9 Months Ended
	Sep. 29, 2019
Subsequent Events [Abstract]
Subsequent Event	(11) Subsequent Event On October 24, 2019, the Company’s Board of Directors declared a quarterly cash dividend of $0.05 per share of outstanding common stock, which will be paid on December 13, 2019 to stockholders of record as of November 29, 2019.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 29, 2019
Accounting Policies [Abstract]
Consolidation	Consolidation The accompanying Interim Financial Statements include the accounts of Big 5 Sporting Goods Corporation, Big 5 Corp. and Big 5 Services Corp. Intercompany balances and transactions have been eliminated in consolidation.
Reporting Period	Reporting Period The Company follows the concept of a 52-53 week fiscal year, which ends on the Sunday nearest December 31. Fiscal year 2019 is comprised of 52 weeks and ends on December 29, 2019. Fiscal year 2018 was comprised of 52 weeks and ended on December 30, 2018. The fiscal interim periods in fiscal 2019 and 2018 are each comprised of 13 weeks.
Recently Adopted Accounting Updates	Recently Adopted Accounting Updates In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-02, Leases (Topic 842) Codification Improvements to Topic 842, Leases Leases (Topic 842): Targeted Improvements The Company adopted ASC 842 using the modified retrospective approach at the beginning of the first quarter of fiscal 2019, coinciding with the standard’s effective date. In accordance with ASC 842, the Company did not restate comparative periods in transition to ASC 842 and instead reported comparative periods under ASC 840. Adoption of the standard resulted in the initial recognition of operating lease right-of-use (“ROU”) assets of $262.9 million and operating lease liabilities of $279.7 million as of December 31, 2018. These amounts are based on the present value of such commitments using the Company’s incremental borrowing rate (“IBR”), which was determined through the development of a synthetic credit rating. The adoption of this standard did not have a material impact on the Company’s interim unaudited condensed consolidated statements of operations, shareholders’ equity or cash flows, and had no material impact on beginning retained earnings in fiscal 2019. The Company has implemented new lease administration and accounting software and has developed and mapped new and existing controls in the context of the Company’s control environment. In addition, the Company completed its evaluation of the practical expedients offered and enhanced disclosures required in ASC 842, as well as identified arrangements that contain embedded leases, among other activities, to account for the adoption of this standard. The Company elected the transition package of practical expedients permitted within the new standard which, among other things, allowed it to carryforward the historical lease classification. The Company did not elect the practical expedient to use hindsight in determining the lease term and in assessing impairment of ROU assets.
Recently Issued Accounting Updates	Recently Issued Accounting Updates In August 2018, the FASB issued ASU No. 2018-13, Fair Value Measurements (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement. In August 2018, the FASB issued ASU No. 2018-15, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract Other recently issued accounting updates are not expected to have a material impact on the Company’s Interim Financial Statements.
Use of Estimates	Use of Estimates Management makes a number of estimates and assumptions relating to the reporting of assets, liabilities and stockholders’ equity and the disclosure of contingent assets and liabilities at the date of the Interim Financial Statements and reported amounts of revenue and expense during the reporting period to prepare these Interim Financial Statements in conformity with GAAP. Certain items subject to such estimates and assumptions include the carrying amount of merchandise inventories, property and equipment, lease assets and lease liabilities; valuation allowances for receivables, sales returns and deferred income tax assets; estimates related to stored-value cards and the valuation of share-based compensation awards; and obligations related to litigation, self-insurance liabilities and employee benefits. Actual results could differ significantly from these estimates under different assumptions and conditions.
Revenue Recognition	Revenue Recognition The Company operates solely as a sporting goods retailer, which includes both retail stores and an e-commerce platform, that offers a broad range of products in the western United States and online. Generally, all revenue is recognized when control of the promised goods is transferred to customers, in an amount that reflects the consideration in exchange for those goods. Accordingly, the Company implicitly enters into a contract with customers to deliver merchandise inventory at the point of sale. Collectibility is reasonably assured since the Company only extends immaterial credit purchases to certain municipalities and local school districts. In accordance with ASC 606, Revenue from Contracts with Customers 13 Weeks Ended 39 Weeks Ended September 29, 2019 September 30, 2018 September 29, 2019 September 30, 2018 (In thousands) Hardgoods $ 145,974 $ 145,822 $ 383,193 $ 379,288 Athletic and sport footwear 73,277 74,128 208,902 210,679 Athletic and sport apparel 45,466 45,111 155,931 146,147 Other sales 1,433 1,290 4,375 4,366 Net sales $ 266,150 $ 266,351 $ 752,401 $ 740,480 Substantially all of the Company’s revenue is for single performance obligations for the following distinct items: • Retail store sales • E-commerce sales • Stored-value cards For performance obligations related to retail store and e-commerce sales contracts, the Company typically transfers control, for retail stores, upon consummation of the sale when the product is paid for and taken by the customer and, for e-commerce sales, when the product is tendered for delivery to the common carrier. For performance obligations related to stored-value cards, the Company typically transfers control at a point in time upon redemption of the stored-value card through consummation of a future sales transaction. The Company accounts for shipping and handling relative to e-commerce sales as fulfillment activities, and not a separate performance obligation. Accordingly, the Company recognizes revenue for only one performance obligation, the sale of the product, at shipping point (when the customer gains control). Revenue associated with e-commerce sales is not material. The Company recognized $1.5 million and $5.2 million in stored-value card redemption revenue for the 13 and 39 weeks ended September 29, 2019, respectively, compared to $1.6 million and $5.5 million in stored-value card redemption revenue for the 13 and 39 weeks ended September 30, 2018, respectively. The Company also recognized $0.1 million and $0.3 million in stored-value card breakage revenue for the 13 and 39 weeks ended September 29, 2019, respectively, and for the 13 and 39 weeks ended September 30, 2018, respectively. The Company had outstanding stored-value card liabilities of $5.8 million and $7.0 million The Company recorded, as prepaid expense, estimated right-of-return merchandise cost of $0.8 million and $1.4 million related to estimated sales returns as of September 29, 2019 and December 30, 2018, respectively, and the Company recorded, as accrued expense, an allowance for sales returns reserve of $1.6 million and $2.6 million as of September 29, 2019 and December 30, 2018, respectively.
Share-Based Compensation	Share-Based Compensation The Company accounts for its share-based compensation in accordance with ASC 718, Compensation—Stock Compensation
Valuation of Merchandise Inventories, Net	Valuation of Merchandise Inventories, Net The Company’s merchandise inventories are made up of finished goods and are valued at the lower of cost or net realizable value using the weighted-average cost method that approximates the first-in, first-out (“FIFO”) method. Average cost includes the direct purchase price of merchandise inventory, net of vendor allowances and cash discounts, in-bound freight-related expense and allocated overhead expense associated with the Company’s distribution center. Management regularly reviews inventories and records valuation reserves for damaged and defective merchandise, merchandise items with slow-moving or obsolescence exposure and merchandise that has a carrying value that exceeds net realizable value. Because of its merchandise mix, the Company has not historically experienced significant occurrences of obsolescence. Inventory shrinkage is accrued as a percentage of merchandise sales based on historical inventory shrinkage trends. The Company performs physical inventories of its stores at least once per year and cycle counts inventories at its distribution center throughout the year. The reserve for inventory shrinkage primarily represents an estimate for inventory shrinkage for each store since the last physical inventory date through the reporting date. These reserves are estimates, which could vary significantly, either favorably or unfavorably, from actual results if future economic conditions, consumer demand and competitive environments differ from expectations.
Valuation of Long-Lived Assets	Valuation of Long-Lived Assets In accordance with ASC 360, Property, Plant, and Equipment Long-lived assets are reviewed for recoverability at the lowest level in which there are identifiable cash flows (“asset group”), usually at the store level. Each store typically requires net investments of approximately $0.5 million, excluding ROU assets, in long-lived assets to be held and used, subject to recoverability testing. The carrying amount of an asset group is not considered recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset group. If the asset group is determined not to be recoverable, then an impairment charge will be recognized in the amount by which the carrying amount of the asset group exceeds its fair value, determined using discounted cash flow valuation techniques and an evaluation of current market value rentals for ROU assets associated with the asset group, as contemplated in ASC 820, Fair Value Measurements. The Company determines the sum of the undiscounted cash flows expected to result from the asset group by projecting future revenue, gross margin and operating expense for each store under evaluation for impairment. The estimates of future cash flows involve management judgment and are based upon assumptions about expected future operating performance. Assumptions used in these forecasts are consistent with internal planning, and include assumptions about sales growth rates, gross margins and operating expense in relation to the current economic environment and future expectations, competitive factors in various markets and inflation. The actual cash flows could differ from management’s estimates due to changes in business conditions, operating performance and economic conditions. The Company did not recognize any impairment charges in the first nine months of fiscal 2019 or 2018.
Leases	Leases The Company adopted ASC 842 as of December 31, 2018, using the modified retrospective approach and applying transitional relief allowing entities to initially apply the requirements at the adoption date by recognizing a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. Consequently, results and disclosures for the reporting periods beginning on December 31, 2018 are reported and presented under ASC 842, while prior period amounts and disclosures are not adjusted and continue to be reported and presented under ASC 840, Leases . Additionally, the Company elected: 1. A package of practical expedients allowing the Company to: a. carry forward its historical lease classification (i.e., it is not necessary to reclassify any existing leases at the adoption date), b. avoid reassessing whether any expired or existing contracts are or contain leases, and c. avoid reassessing initial direct costs for any existing leases. 2. A practical expedient allowing the Company to not separate lease components (e.g., fixed payments including rent, real estate taxes and insurance costs) from nonlease components (e.g., common area maintenance costs), primarily impacting the Company’s real estate lease population. The election of this practical expedient eliminates the burden of separately estimating the real estate lease and nonlease costs on a relative stand-alone basis. 3. A practical expedient related to land easements, allowing the Company to carry forward the accounting treatment for land easements on existing agreements and eliminated the need to reassess existing lease contracts to determine if land easements are separate leases under ASC 842. The Company did not elect a practical expedient which would allow the Company to use hindsight in determining the lease term (that is, when considering lessee options to extend or terminate the lease and to purchase the underlying asset) and to assess impairment of the entity’s ROU assets, since election of this expedient could make adoption more complex given that re-evaluation of the lease term and impairment consideration affect other aspects of lease accounting. In accordance with ASC 842, the Company determines if an arrangement is a lease at inception. The Company has operating and finance leases for the Company’s retail store facilities, distribution center, corporate offices, information technology hardware and distribution center delivery tractors ROU assets represent the right to use an underlying asset for the lease term and lease liabilities represent the obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at the commencement date based on the present value of lease payments over the reasonably certain lease term. As the Company’s leases generally do not provide an implicit rate, the Company uses a collateralized IBR to determine the present value of lease payments. The collateralized IBR is based on a synthetic credit rating that is externally prepared on an annual basis, and which the Company adjusts quarterly with a yield curve that approximates the Company’s market risk profile. The operating lease ROU asset also includes any prepaid lease payments made and is reduced by lease incentives such as tenant improvement allowances. The operating lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. For fiscal 2018, t he Company evaluated and classified its leases as either operating or capital leases for financial reporting purposes, in accordance with ASC 840. Certain of the leases for the Company’s retail store facilities provide for payments based on future sales volumes at the leased location, which are not measurable at the inception of the lease. Under both ASC 840 and 842, these contingent rents are expensed as they accrue. In accordance with ASC 840, deferred rent represents the difference between rent paid and the amounts expensed for operating leases. Certain leases have scheduled rent increases, and certain leases include an initial period of free or reduced rent as an inducement to enter into the lease agreement (“rent holidays”). The Company recognized rent expense for rent increases and rent holidays on a straight-line basis over the term of the underlying leases, without regard to when rent payments are made. The calculation of straight-line rent begins on the possession date and extends through the “reasonably assured” lease term as defined in ASC 840 and may exceed the initial non-cancelable lease term. Additionally, in accordance with ASC 840, landlord allowances for tenant improvements, or lease incentives, were recorded as deferred rent and amortized on a straight-line basis over the “reasonably assured” lease term as a component of rent expense. See Note 5 to the Notes to the Interim Financial Statements for a further discussion on leases.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 29, 2019
Accounting Policies [Abstract]
Summary of Disaggregates Net Sales into Major Merchandise Categories to Depict Nature and Amount of Revenue and Related Cash Flows	In accordance with ASC 606, Revenue from Contracts with Customers 13 Weeks Ended 39 Weeks Ended September 29, 2019 September 30, 2018 September 29, 2019 September 30, 2018 (In thousands) Hardgoods $ 145,974 $ 145,822 $ 383,193 $ 379,288 Athletic and sport footwear 73,277 74,128 208,902 210,679 Athletic and sport apparel 45,466 45,111 155,931 146,147 Other sales 1,433 1,290 4,375 4,366 Net sales $ 266,150 $ 266,351 $ 752,401 $ 740,480

Accrued Expenses (Tables)

Accrued Expenses (Tables)	9 Months Ended
	Sep. 29, 2019
Payables And Accruals [Abstract]
Summary of Accrued Expenses	The major components of accrued expenses are as follows: September 29, 2019 December 30, 2018 (In thousands) Payroll and related expense $ 20,965 $ 22,348 Occupancy expense 9,734 11,220 Sales tax 7,371 10,198 Other 21,583 23,893 Accrued expenses $ 59,653 $ 67,659

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 29, 2019
Leases [Abstract]
Summary of Components of Lease Expense	In accordance with ASC 842, the components of lease expense were as follows: 13 Weeks Ended 39 Weeks Ended September 29, 2019 September 29, 2019 (In thousands) Lease expense: Amortization of right-of-use assets $ 618 $ 2,002 Interest on lease liabilities 91 286 Finance lease expense 709 2,288 Operating lease expense 20,254 60,079 Variable lease expense 39 218 Sublease income (373 ) (1,018 ) Total lease expense $ 20,629 $ 61,567
Schedule of Other Information Related to Leases	In accordance with ASC 842, other information related to leases was as follows: 39 Weeks Ended September 29, 2019 (In thousands) Operating cash flows from operating leases $ 61,569 Operating cash flows from finance leases 286 Financing cash flows from finance leases 1,874 Cash paid for amounts included in the measurement of lease liabilities $ 63,729 Right-of-use assets obtained in exchange for new finance lease liabilities $ 2,129 Right-of-use assets obtained in exchange for new operating lease liabilities $ 52,913
Schedule of Maturities for Finance and Operating Leases	In accordance with ASC 842, maturities of finance and operating lease liabilities as of September 29, 2019 were as follows: Year Ending: Finance Leases Operating Leases (In thousands) 2019 $ 735 $ 21,613 2020 2,922 87,411 2021 1,973 64,936 2022 1,525 52,048 2023 724 37,574 Thereafter — 75,207 Undiscounted cash flows $ 7,879 $ 338,789 Reconciliation of lease liabilities: Weighted-average remaining lease term 3.2 years 5.3 years Weighted-average discount rate 4.8 % 6.4 % Present values $ 7,256 $ 286,147 Lease liabilities - current 2,546 66,673 Lease liabilities - long-term 4,710 219,474 Lease liabilities - total $ 7,256 $ 286,147 Difference between undiscounted and discounted cash flows $ 623 $ 52,642
Schedule of Rent Expense	In accordance with ASC 840, rent expense for operating leases consisted of the following: 13 Weeks Ended 39 Weeks Ended September 30, 2018 September 30, 2018 (In thousands) Rent expense $ 19,261 $ 57,988 Contingent rent 24 226 Total rent expense $ 19,285 $ 58,214
Schedule of Future Minimum Lease Payments under Non-Cancelable Leases	In accordance with ASC 840, future minimum lease payments under non-cancelable leases as of December 30, 2018 were as follows: Year Ending: Capital Leases Operating Leases Total (In thousands) 2019 $ 2,668 $ 81,876 $ 84,544 2020 2,179 70,657 72,836 2021 1,472 54,863 56,335 2022 1,057 42,267 43,324 2023 539 31,241 31,780 Thereafter — 54,386 54,386 Total minimum lease payments (1) 7,915 $ 335,290 $ 343,205 Imputed interest (770 ) Present value of minimum lease payments $ 7,145 (1) Minimum lease payments have not been reduced by sublease rentals of $0.3 million due in the future under non-cancelable subleases.

Long-Term Debt (Tables)

Long-Term Debt (Tables)	9 Months Ended
	Sep. 29, 2019
Debt Disclosure [Abstract]
Average Daily Excess Availability for Preceding Fiscal Quarter	The applicable margin for all loans is a function of Average Daily Availability for the preceding fiscal quarter as set forth below. Level Average Daily Availability LIBO Rate Applicable Margin Base Rate Applicable Margin I Greater than or equal to $70,000,000 1.25% 0.25% II Less than $70,000,000 1.375% 0.50%

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 29, 2019
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings Per Common Share	The following table sets forth the computation of basic and diluted earnings per common share: 13 Weeks Ended 39 Weeks Ended September 29, 2019 September 30, 2018 September 29, 2019 September 30, 2018 (In thousands, except per share data) Net income $ 6,397 $ 3,115 $ 8,089 $ 1,558 Weighted-average shares of common stock outstanding: Basic 21,132 20,990 21,093 20,972 Dilutive effect of common stock equivalents arising from share option, nonvested share and nonvested share unit awards 22 10 32 49 Diluted 21,154 21,000 21,125 21,021 Basic earnings per share $ 0.30 $ 0.15 $ 0.38 $ 0.07 Diluted earnings per share $ 0.30 $ 0.15 $ 0.38 $ 0.07 Antidilutive share option awards excluded from diluted calculation 520 316 493 268 Antidilutive nonvested share and nonvested share unit awards excluded from diluted calculation 471 466 456 239

Share-based Compensation (Table

Share-based Compensation (Tables)	9 Months Ended
	Sep. 29, 2019
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Summary of Share Option Awards	A summary of the status of the Company’s share option awards is presented below: Shares Weighted- Average Exercise Price Weighted- Average Remaining Contractual Life (In Years) Aggregate Intrinsic Value Outstanding at December 30, 2018 362,310 $ 7.51 Granted 253,800 3.99 Forfeited or Expired (93,910 ) 6.57 Outstanding at September 29, 2019 522,200 $ 5.97 8.49 $ 3,900 Exercisable at September 29, 2019 108,050 $ 9.97 6.51 $ — Vested and Expected to Vest at September 29, 2019 511,511 $ 5.99 8.48 $ 3,817
Weighted-Average Assumptions Used to Estimate the Fair Value of Each Share Option Award	The fair value of each share option award on the date of grant is estimated using the Black-Scholes method based on the following weighted-average assumptions: 13 Weeks Ended 39 Weeks Ended September 29, 2019 September 30, 2018 September 29, 2019 September 30, 2018 Risk-free interest rate 1.5 % — 2.5 % 2.6 % Expected term 5.7 years — 5.7 years 5.1 years Expected volatility 53.0 % — 53.0 % 48.0 % Expected dividend yield 10.3 % — 5.1 % 9.5 %
Summary of Nonvested Share Awards Activity	A summary of the status of the Company’s nonvested share awards is presented below: Shares Weighted- Average Grant- Date Fair Value Balance at December 30, 2018 434,292 $ 10.42 Granted 308,584 3.34 Vested (171,172 ) 11.00 Forfeited (31,570 ) 7.77 Balance at September 29, 2019 540,134 $ 6.35 A summary of the status of the Company’s nonvested share unit awards is presented below: Units Weighted- Average Grant- Date Fair Value Balance at December 30, 2018 26,163 $ 7.81 Granted 72,464 2.07 Vested (17,442 ) 8.60 Forfeited (8,721 ) 8.60 Balance at September 29, 2019 72,464 $ 1.79

Description of Business - Addit

Description of Business - Additional Information (Detail)	9 Months Ended
	Sep. 29, 2019ft²StoreSegment
Description Of Business [Line Items]
Number of operating stores | Store	433
Area of traditional sporting goods store | ft²	11,000
Number of reportable segment | Segment	1
Big 5 Corp [Member]
Description Of Business [Line Items]
Subsidiary interest ownership percentage	100.00%
Big 5 Service Corp [Member] | Big 5 Corp [Member]
Description Of Business [Line Items]
Subsidiary interest ownership percentage	100.00%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Additional Information (Detail)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 29, 2019USD ($)	Sep. 30, 2018USD ($)	Sep. 29, 2019USD ($)Obligation	Sep. 30, 2018USD ($)	Dec. 30, 2018USD ($)	Dec. 31, 2018USD ($)
Accounting Policies [Line Items]
Reporting period, minimum			364 days
Reporting period, maximum			371 days
Operating lease, right-of-use asset	$ 270,363,000		$ 270,363,000
Operating lease, liability	286,147,000		$ 286,147,000
Number of performance obligation | Obligation			1
Stored value card redemption revenue recognized	1,500,000	$ 1,600,000	$ 5,200,000	$ 5,500,000
Outstanding stored value card liabilities	5,800,000		$ 5,800,000		$ 7,000,000
Stored value cards redeemed period			2 years
Long-lived assets to be held and used excluding ROU assets	500,000		$ 500,000
Impairment charges			0	0
Merchandise [Member]
Accounting Policies [Line Items]
Estimated right of return related to estimated sales returns			800,000		1,400,000
Allowance for sales returns reserve	1,600,000		1,600,000		$ 2,600,000
Stored Value Card Breakage Revenue [Member]
Accounting Policies [Line Items]
Recognized stored value card breakage revenue	$ 100,000	$ 100,000	$ 300,000	$ 300,000
ASC 842 [Member]
Accounting Policies [Line Items]
Operating lease, right-of-use asset						$ 262,900,000
Operating lease, liability						$ 279,700,000
First Quarter [Member]
Accounting Policies [Line Items]
Interim reporting periods			91 days		91 days
Second Quarter [Member]
Accounting Policies [Line Items]
Interim reporting periods			91 days		91 days
Third Quarter [Member]
Accounting Policies [Line Items]
Interim reporting periods			91 days		91 days
Fourth Quarter [Member]
Accounting Policies [Line Items]
Interim reporting periods			91 days		91 days

Summary of Disaggregates Net Sa

Summary of Disaggregates Net Sales into Major Merchandise Categories to Depict Nature and Amount of Revenue and Related Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 29, 2019	Sep. 30, 2018	Sep. 29, 2019	Sep. 30, 2018
Accounting Policies [Line Items]
Net sales	$ 266,150	$ 266,351	$ 752,401	$ 740,480
Hardgoods [Member]
Accounting Policies [Line Items]
Net sales	145,974	145,822	383,193	379,288
Athletic and sport footwear [Member]
Accounting Policies [Line Items]
Net sales	73,277	74,128	208,902	210,679
Athletic and sport apparel [Member]
Accounting Policies [Line Items]
Net sales	45,466	45,111	155,931	146,147
Other sales [Member]
Accounting Policies [Line Items]
Net sales	$ 1,433	$ 1,290	$ 4,375	$ 4,366

Accrued Expenses - Summary of A

Accrued Expenses - Summary of Accrued Expenses (Detail) - USD ($) $ in Thousands	Sep. 29, 2019	Dec. 30, 2018
Payables And Accruals [Abstract]
Payroll and related expense	$ 20,965	$ 22,348
Occupancy expense	9,734	11,220
Sales tax	7,371	10,198
Other	21,583	23,893
Accrued expenses	$ 59,653	$ 67,659

Leases - Additional Information

Leases - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Jan. 01, 2017	Sep. 29, 2019	Dec. 31, 2018	Dec. 30, 2018
Lessee Lease Description [Line Items]
Operating lease, option to extend, description		options to extend the leases for up to 5 years
Operating lease, option to extend		true
Operating Lease, ROU assets		$ 270,363
Operating lease, liability		286,147
Decrease to retained earnings		(103,316)		$ (98,787)
Derecognized deferred rent				$ (14,615)
Non-cash operating ROU assets		52,900
Non-cash operating lease liabilities		$ 52,900
Assignment fee received	$ 4,300
Remaining lease term		15 months
Deferred lease revenue		$ 1,200
Deferred lease revenue to be recognized in fiscal 2020		900
Deferred lease revenue to be recognized in fiscal 2021		$ 900
ASC 842 [Member]
Lessee Lease Description [Line Items]
Operating Lease, ROU assets			$ 262,900
Operating lease, liability			279,700
ASC 842 [Member] | Restatement Adjustment [Member]
Lessee Lease Description [Line Items]
Decrease to retained earnings			300
Derecognized deferred rent			9,200
Derecognized tenant improvement allowances			$ 7,600
Maximum [Member]
Lessee Lease Description [Line Items]
Operating lease term		13 years
Operating lease, option to extend		5 years
Finance lease term		5 years

Leases - Summary of Components

Leases - Summary of Components of Lease Expenses (Detail) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 29, 2019	Sep. 29, 2019
Lease expense:
Amortization of right-of-use assets	$ 618	$ 2,002
Interest on lease liabilities	91	286
Finance lease expense	709	2,288
Operating lease expense	20,254	60,079
Variable lease expense	39	218
Sublease income	(373)	(1,018)
Total lease expense	$ 20,629	$ 61,567

Leases - Schedule of Other Info

Leases - Schedule of Other Information Related to Leases (Detail) - USD ($) $ in Thousands	9 Months Ended
	Sep. 29, 2019	Sep. 30, 2018
Leases [Abstract]
Operating cash flows from operating leases	$ 61,569
Operating cash flows from finance leases	286
Financing cash flows from finance leases	1,874	$ 1,413
Cash paid for amounts included in the measurement of lease liabilities	63,729
Right-of-use assets obtained in exchange for new finance lease liabilities	2,129
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 52,913

Leases - Schedule of Finance an

Leases - Schedule of Finance and Operating Lease Liabilities (Detail) - USD ($) $ in Thousands	Sep. 29, 2019	Dec. 30, 2018
Finance Lease Liabilities, Payments, Due [Abstract]
Finance leases, 2019	$ 735
Finance leases, 2020	2,922
Finance leases, 2021	1,973
Finance leases, 2022	1,525
Finance leases, 2023	724
Finance leases, total lease payments	$ 7,879
Weighted-average remaining lease term	3 years 2 months 12 days
Weighted-average discount rate	4.80%
Present values	$ 7,256
Current portion of finance lease liabilities	2,546	$ 2,322
Finance lease liabilities, less current portion	4,710	$ 4,823
Lease liabilities - total	7,256
Difference between undiscounted and discounted cash flows	623
Operating Lease Liabilities, Payments Due [Abstract]
Operating leases, 2019	21,613
Operating leases, 2020	87,411
Operating leases, 2021	64,936
Operating leases, 2022	52,048
Operating leases, 2023	37,574
Operating leases, thereafter	75,207
Operating leases, total lease payments	$ 338,789
Weighted-average remaining lease term	5 years 3 months 18 days
Weighted-average discount rate	6.40%
Operating lease, liability	$ 286,147
Current portion of operating lease liabilities	66,673
Operating lease liabilities, less current portion	219,474
Lease liabilities - total	286,147
Difference between undiscounted and discounted cash flows	$ 52,642

Leases - Schedule of Rent Expen

Leases - Schedule of Rent Expense (Detail) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2018
Leases [Abstract]
Rent expense	$ 19,261	$ 57,988
Contingent rent	24	226
Total rent expense	$ 19,285	$ 58,214

Leases - Schedule of Future Min

Leases - Schedule of Future Minimum Lease Payments under Non-Cancelable Leases (Detail) $ in Thousands	Dec. 30, 2018USD ($)
Leases [Abstract]
2019, Capital Leases	$ 2,668
2020, Capital Leases	2,179
2021, Capital Leases	1,472
2022, Capital Leases	1,057
2023, Capital Leases	539
Total minimum lease payments, Capital Leases	7,915
Imputed interest	(770)
Present value of minimum lease payments	7,145
2019, Operating Leases	81,876
2020, Operating Leases	70,657
2021, Operating Leases	54,863
2022, Operating Leases	42,267
2023, Operating Leases	31,241
Thereafter, Operating Leases	54,386
Total minimum lease payments, Operating Leases	335,290
2019, Total	84,544
2020, Total	72,836
2021, Total	56,335
2022, Total	43,324
2023, Total	31,780
Thereafter, Total	54,386
Total minimum lease payments	$ 343,205

Leases - Schedule of Future M_2

Leases - Schedule of Future Minimum Lease Payments under Non-Cancelable Leases (Parenthetical) (Detail)	12 Months Ended
	Dec. 30, 2018USD ($)
Leases [Abstract]
Minimum lease payments, sublease rentals under non-cancelable subleases	$ 300,000

Long-Term Debt - Additional Inf

Long-Term Debt - Additional Information (Detail) - USD ($)	9 Months Ended
	Sep. 29, 2019	Dec. 30, 2018
Debt Instrument [Line Items]
Credit Agreement description	On October 18, 2010, the Company, Big 5 Corp. and Big 5 Services Corp. entered into a credit agreement with Wells Fargo Bank, National Association (“Wells Fargo”), as administrative agent, and a syndicate of other lenders, which was amended on October 31, 2011, December 19, 2013 and September 29, 2017 (as so amended, the “Credit Agreement”), and has a maturity date of September 29, 2022.
Maturity date of Credit Agreement	Sep. 29, 2022
First tier of increase to the borrowing capacity	$ 165,000,000
Maximum limit of credit facility	200,000,000
Sublimit for issuances of letters of credit	25,000,000
Sublimit for swingline loans	$ 20,000,000
Percentage of eligible credit card accounts receivables	90.00%
Percentage of the value of eligible inventory	90.00%
Percentage of the value of eligible in-transit inventory	90.00%
Eligible in-transit inventory threshold	$ 10,000,000
Interest rate, description	the applicable margin for base rate loans (as shown below) plus the highest of (a) the Federal funds rate, as in effect from time to time, plus one-half of one percent (0.50%), (b) the LIBO rate, plus one percentage point (1.00%), or (c) the rate of interest in effect for such day as announced from time to time within Wells Fargo as its “prime rate.”
Commitment fee assessed	0.20%
Debt instrument, covenant description	Obligations under the Credit Facility are secured by a general lien and perfected security interest in substantially all of the Company’s assets. The Credit Agreement contains covenants that require the Company to maintain a fixed charge coverage ratio of not less than 1.0:1.0 in certain circumstances, and limit the ability
Events of default, description	The Credit Agreement contains customary events of default, including, without limitation, failure to pay when due principal amounts with respect to the Credit Facility, failure to pay any interest or other amounts under the Credit Facility for five days after becoming due, failure to comply with certain agreements or covenants contained in the Credit Agreement, failure to satisfy certain judgments against the Company, failure to pay when due (or any other default which does or may lead to the acceleration of) certain other material indebtedness in principal amount in excess of $5.0 million, and certain insolvency and bankruptcy events.
Line of Credit Facility default debt minimum amount	$ 5,000,000
Long-term borrowings	60,642,000	$ 65,000,000
Letter of credit commitments	500,000	500,000
Revolving Credit Borrowings [Member]
Debt Instrument [Line Items]
Long-term borrowings	$ 60,600,000	65,000,000
Minimum [Member]
Debt Instrument [Line Items]
Fixed charge coverage ratio	100.00%
Federal Funds Rate [Member]
Debt Instrument [Line Items]
Applicable margin in addition to variable rate	0.50%
LIBO Rate [Member]
Debt Instrument [Line Items]
Applicable margin in addition to variable rate	1.00%
Permits to Reduce Aggregate Committed Availability [Member]
Debt Instrument [Line Items]
Revolving credit facility	$ 100,000,000
First Amendment to Credit Agreement [Member]
Debt Instrument [Line Items]
Credit agreement amendment date	Oct. 31, 2011
Second Amendment to Credit Agreement [Member]
Debt Instrument [Line Items]
Credit agreement amendment date	Dec. 19, 2013
Third Amendment to Credit Agreement [Member]
Debt Instrument [Line Items]
Credit agreement amendment date	Sep. 29, 2017
Revolving credit facility	$ 140,000,000
Wells Fargo Bank National Association [Member]
Debt Instrument [Line Items]
Remaining borrowing availability	$ 78,800,000	$ 74,500,000

Long-Term Debt - Average Daily

Long-Term Debt - Average Daily Excess Availability for Preceding Fiscal Quarter (Detail)	9 Months Ended
	Sep. 29, 2019
Level I [Member]
Line Of Credit Facility [Line Items]
Average Daily Availability	Greater than or equal to $70,000,000
LIBO Rate Applicable Margin	1.25%
Base Rate Applicable Margin	0.25%
Level II [Member]
Line Of Credit Facility [Line Items]
Average Daily Availability	Less than $70,000,000
LIBO Rate Applicable Margin	1.375%
Base Rate Applicable Margin	0.50%

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	9 Months Ended
	Sep. 29, 2019	Sep. 30, 2018	Dec. 30, 2018
Income Tax Contingency [Line Items]
Write-off of deferred tax assets related to share based compensation	$ 400,000	$ 200,000
Reduction in provision for income taxes in work opportunity tax credits	600,000
Unrecognized tax benefits	$ 0		$ 0
Unrecognized tax benefits, period	Over the next 12 months
Accrued interest or penalties	$ 0		0
Earliest Tax Year [Member] | Federal [Member]
Income Tax Contingency [Line Items]
Income tax returns in period	2016
Earliest Tax Year [Member] | State and Local [Member]
Income Tax Contingency [Line Items]
Income tax returns in period	2014
California Enterprise Zone Tax Credits [Member]
Income Tax Contingency [Line Items]
Deferred tax assets valuation allowance	$ 1,200,000		$ 1,200,000
Tax credits carry forward latest expiration year	2024

Earnings Per Share - Computatio

Earnings Per Share - Computation of Basic and Diluted Earnings Per Common Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 29, 2019	Sep. 30, 2018	Sep. 29, 2019	Sep. 30, 2018
Earnings Per Share Basic [Line Items]
Net income	$ 6,397	$ 3,115	$ 8,089	$ 1,558
Weighted-average shares of common stock outstanding:
Basic	21,132	20,990	21,093	20,972
Dilutive effect of common stock equivalents arising from share option, nonvested share and nonvested share unit awards	22	10	32	49
Diluted	21,154	21,000	21,125	21,021
Basic earnings per share	$ 0.30	$ 0.15	$ 0.38	$ 0.07
Diluted earnings per share	$ 0.30	$ 0.15	$ 0.38	$ 0.07
Share Option Awards [Member]
Weighted-average shares of common stock outstanding:
Antidilutive shares/unit awards excluded from diluted calculation	520	316	493	268
Nonvested Share Awards and Nonvested Share Unit Awards [Member]
Weighted-average shares of common stock outstanding:
Antidilutive shares/unit awards excluded from diluted calculation	471	466	456	239

Share-based Compensation - Addi

Share-based Compensation - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 29, 2019	Sep. 30, 2018	Sep. 29, 2019	Sep. 30, 2018
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Compensation expense	$ 500	$ 500	$ 1,500	$ 1,700
Granted, shares			253,800
Shares withheld for tax requirements			59,094
Tax withholding payments for share-based compensation			$ 221	366
Common Stock [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Closing stock price per share	$ 2.30		$ 2.30
Tax withholding payments for share-based compensation			$ 1	$ 1
Share Option Awards [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Maximum expiration period of share based payment awards granted			10 years
Granted, shares			253,800	254,900
Weighted-average grant-date fair value per share			$ 1.33	$ 1.23
Unrecognized compensation expense	$ 400		$ 400
Weighted-average period of recognition			3 years
Share Option Awards [Member] | Share-based Compensation Award, Tranche One [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting rights (as percentage)			25.00%
Performance Shares [Member] | Share-based Compensation Award, Tranche One [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting rights (as percentage)			25.00%
Performance Shares [Member] | Share-based Compensation Award, Tranche One [Member] | Non-Employee Directors [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting rights (as percentage)			100.00%
Nonvested Share Awards [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Weighted-average period of recognition			2 years 4 months 24 days
Fair value of nonvested share awards			$ 600	$ 1,000
Issuance of nonvested share awards, Shares			308,584	213,062
Weighted-average grant-date fair value per share, granted			$ 3.34	$ 6.99
Unrecognized compensation expenses	2,500		$ 2,500
Nonvested Share Unit Awards [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Weighted-average period of recognition			8 months 12 days
Fair value of nonvested share awards			$ 200	$ 300
Issuance of nonvested share awards, Shares			72,464	34,884
Weighted-average grant-date fair value per share, granted			$ 2.07	$ 8.60
Unrecognized compensation expenses	$ 100		$ 100
2019 Equity Incentive Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares available for future grant	3,565,496		3,565,496
Amendments and Restatements of 2007 Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of shares authorized increased			3,300,000

Share-based Compensation - Summ

Share-based Compensation - Summary of Share Option Awards (Detail)	9 Months Ended
	Sep. 29, 2019USD ($)$ / sharesshares
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Shares, Outstanding at December 30, 2018 | shares	362,310
Shares, Granted | shares	253,800
Shares, Forfeited or Expired | shares	(93,910)
Shares, Outstanding at September 29, 2019 | shares	522,200
Shares, Exercisable at September 29, 2019 | shares	108,050
Shares, Vested and Expected to Vest at September 29, 2019 | shares	511,511
Weighted-Average Exercise Price, Outstanding at December 30, 2018 | $ / shares	$ 7.51
Weighted-Average Exercise Price, Granted | $ / shares	3.99
Weighted-Average Exercise Price, Forfeited or Expired | $ / shares	6.57
Weighted-Average Exercise Price, Outstanding at September 29, 2019 | $ / shares	5.97
Weighted-Average Exercise Price, Exercisable at September 29, 2019 | $ / shares	9.97
Weighted-Average Exercise Price, Vested and Expected to Vest at September 29, 2019 | $ / shares	$ 5.99
Weighted-Average Remaining Contractual Life (In Years), Outstanding at September 29, 2019	8 years 5 months 26 days
Weighted-Average Remaining Contractual Life (In Years), Exercisable at September 29, 2019	6 years 6 months 3 days
Weighted-Average Remaining Contractual Life (In Years), Vested and Expected to Vest at September 29, 2019	8 years 5 months 23 days
Aggregate Intrinsic Value, Outstanding at September 29, 2019 | $	$ 3,900
Aggregate Intrinsic Value, Vested and Expected to Vest at September 29, 2019 | $	$ 3,817

Share-based Compensation - Fair

Share-based Compensation - Fair Value of Share Option Award Based on Weighted-Average Assumptions (Detail)	3 Months Ended	9 Months Ended
	Sep. 29, 2019	Sep. 29, 2019	Sep. 30, 2018
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Risk-free interest rate	1.50%	2.50%	2.60%
Expected term	5 years 8 months 12 days	5 years 8 months 12 days	5 years 1 month 6 days
Expected volatility	53.00%	53.00%	48.00%
Expected dividend yield	10.30%	5.10%	9.50%

Share-based Compensation - Su_2

Share-based Compensation - Summary of Nonvested Share Awards Activity (Detail) - $ / shares	9 Months Ended
	Sep. 29, 2019	Sep. 30, 2018
Nonvested Share Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Nonvested shares/share units, beginning balance	434,292
Granted, shares/share units	308,584	213,062
Vested, shares/share units	(171,172)
Forfeited, shares/share units	(31,570)
Nonvested shares/share units, ending balance	540,134
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Weighted-Average Grant-Date Fair Value, Beginning Balance	$ 10.42
Weighted-Average Grant-Date Fair Value, Granted	3.34	$ 6.99
Weighted-Average Grant-Date Fair Value, Vested	11
Weighted-Average Grant-Date Fair Value, Forfeited	7.77
Weighted-Average Grant-Date Fair Value, Ending Balance	$ 6.35
Nonvested Share Unit Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Nonvested shares/share units, beginning balance	26,163
Granted, shares/share units	72,464	34,884
Vested, shares/share units	(17,442)
Forfeited, shares/share units	(8,721)
Nonvested shares/share units, ending balance	72,464
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Weighted-Average Grant-Date Fair Value, Beginning Balance	$ 7.81
Weighted-Average Grant-Date Fair Value, Granted	2.07	$ 8.60
Weighted-Average Grant-Date Fair Value, Vested	8.60
Weighted-Average Grant-Date Fair Value, Forfeited	8.60
Weighted-Average Grant-Date Fair Value, Ending Balance	$ 1.79

Subsequent Event - Additional I

Subsequent Event - Additional Information (Detail) - Subsequent Event [Member]	Oct. 24, 2019$ / shares
Subsequent Event [Line Items]
Dividend per share	$ 0.05
Dividend declared per share, payable date	Dec. 13, 2019
Dividend declared per share, record date	Nov. 29, 2019