BlueLinx (BXC) 10-K 28 Mar 16 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Jan. 02, 2016	Mar. 28, 2016	Jul. 04, 2015
Document and Entity Information [Abstract]
Entity Registrant Name	BlueLinx Holdings Inc.
Entity Central Index Key	1,301,787
Trading Symbol	bxc
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Current Fiscal Year End Date	--01-02
Entity Filer Category	Smaller Reporting Company
Entity Well-Known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding		90,054,008
Entity Public Float			$ 23,042,559
Document Type	10-K
Document Period End Date	Jan. 2, 2016
Amendment Flag	false
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jan. 02, 2016	Jan. 03, 2015
Current assets:
Cash	$ 4,808	$ 4,522
Receivables, less allowances of $3,167 in fiscal 2015 and $3,112 in fiscal 2014	138,545	144,537
Inventories, net	226,660	242,546
Other current assets	32,011	23,289
Total current assets	402,024	414,894
Property and equipment:
Land and improvements	40,108	41,095
Buildings	89,006	90,161
Machinery and equipment	79,173	77,279
Construction in progress	255	1,188
Property and equipment, at cost	208,542	209,723
Accumulated depreciation	(106,966)	(104,456)
Property and equipment, net	101,576	105,267
Other non-current assets	9,542	15,804
Total assets	513,142	535,965
Current liabilities:
Accounts payable	88,087	67,291
Bank overdrafts	17,287	27,280
Accrued compensation	4,165	5,643
Current maturities of long-term debt	6,611	2,679
Other current liabilities	14,023	14,349
Total current liabilities	130,173	117,242
Non-current liabilities:
Long-term debt	377,773	400,257
Pension benefit obligation	36,791	41,763
Other non-current liabilities	14,301	12,729
Total liabilities	559,038	571,991
STOCKHOLDERS’ DEFICIT
Common Stock, $0.01 par value, Authorized - 200,000,000 shares, Issued - 89,438,466 and 88,748,638 respectively	894	888
Additional paid-in capital	255,100	253,051
Accumulated other comprehensive loss	(34,774)	(34,425)
Accumulated deficit	(267,116)	(255,540)
Total stockholders’ deficit	(45,896)	(36,026)
Total liabilities and stockholders’ equity (deficit)	$ 513,142	$ 535,965

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($) $ in Thousands	Jan. 02, 2016	Jan. 03, 2015
Statement of Financial Position [Abstract]
Allowances for receivables	$ 3,167	$ 3,112
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	89,438,466	88,748,638
Common stock, shares outstanding	89,438,466	88,748,638

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Jan. 04, 2014
Income Statement [Abstract]
Net sales	$ 1,916,585	$ 1,979,393	$ 2,151,972
Cost of sales	1,694,113	1,750,289	1,923,489
Gross profit	222,472	229,104	228,483
Operating expenses:
Selling, general, and administrative	195,941	211,346	245,887
Gains from sales of property	0	(5,251)	(5,220)
Depreciation and amortization	9,741	9,473	9,117
Total operating expenses	205,682	215,568	249,784
Operating income (loss)	16,790	13,536	(21,301)
Non-operating expenses:
Interest expense	27,342	26,771	28,024
Other expense, net	871	325	306
Income (loss) before provision for (benefit from) income taxes	(11,423)	(13,560)	(49,631)
Provision for (benefit from) income taxes	153	312	(9,013)
Net income (loss)	$ (11,576)	$ (13,872)	$ (40,618)
Basic and diluted weighted average number of common shares outstanding (in shares)	87,500	86,001	80,163
Basic and diluted net loss per share applicable to common stock (in dollars per share)	$ (0.13)	$ (0.16)	$ (0.51)
Comprehensive loss:
Net loss	$ (11,576)	$ (13,872)	$ (40,618)
Other comprehensive loss:
Foreign currency translation, net of tax	(759)	(481)	(161)
Amortization of unrecognized pension gain (loss), net of tax	410	(17,651)	13,910
Total other comprehensive (loss) income	(349)	(18,132)	13,749
Comprehensive loss	$ (11,925)	$ (32,004)	$ (26,869)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Jan. 04, 2014
Cash flows from operating activities:
Net loss	$ (11,576)	$ (13,872)	$ (40,618)
Adjustments to reconcile net loss to cash provided by (used in) operations:
Depreciation and amortization	9,741	9,473	9,117
Amortization of debt issuance costs	2,990	3,156	3,184
Gain from sale of assets	0	(5,251)	(5,220)
Severance charges	1,432	2,067	5,607
Intraperiod income tax allocation related to pension plan	0	0	(8,894)
Pension expense	730	901	4,591
Share-based compensation	1,827	3,840	6,117
Other	(1,968)	(148)	748
Changes in operating assets and liabilities:
Accounts receivable	5,992	5,760	7,168
Inventories	15,886	(18,966)	6,479
Accounts payable	20,796	7,026	(17,585)
Prepaid assets	2,919	(942)	(3,062)
Quarterly pension contributions	(4,634)	(4,676)	(472)
Payments on restructuring liability	(726)	(2,805)	(3,057)
Other assets and liabilities	(3,482)	2,136	(3,984)
Net cash provided by (used in) operating activities	39,927	(12,301)	(39,881)
Cash flows from investing activities:
Property and equipment investments	(1,561)	(3,016)	(4,912)
Proceeds from disposition of assets	760	7,368	10,365
Net cash (used in) provided by investing activities	(801)	4,352	5,453
Payments on capital lease obligations
Repurchase of shares to satisfy employee tax withholdings	(459)	(957)	(3,192)
Repayments on revolving credit facilities	(421,045)	(476,473)	(560,186)
Borrowings from revolving credit facilities	409,009	494,794	599,968
Principal payments on mortgage	(9,523)	(9,220)	(19,038)
Payments on capital lease obligations	(3,743)	(2,228)	(3,142)
(Decrease) increase in bank overdrafts	(9,993)	7,902	(16,007)
Decrease in restricted cash related to the mortgage	(3,052)	(6,066)	0
Debt financing costs	0	0	(2,900)
Proceeds from stock offering less expenses paid	0	0	38,715
Other	(34)	(315)	56
Net cash (used in) provided by financing activities	(38,840)	7,437	34,274
Increase (decrease) in cash	286	(512)	(154)
Cash, beginning of period	4,522	5,034	5,188
Cash, end of period	4,808	4,522	5,034
Supplemental Cash Flow Information
Net income tax payments during the period	693	210	332
Interest paid during the period	23,775	23,147	24,706
Noncash transactions:
Equipment under capital leases	$ 5,075	$ 1,108	$ 5,069

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Additional Paid-In Capital	Accumulated Other Comprehensive Loss	Accumulated Deficit
Beginning balance (in shares) at Dec. 29, 2012		63,664
Beginning balance at Dec. 29, 2012	$ (20,592)	$ 637	$ 209,815	$ (30,042)	$ (201,002)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(40,618)				(40,618)
Foreign currency translation adjustment, net of tax	(161)			(161)
Unrealized gain from pension plan, net of tax	13,910			13,910
Issuance of restricted stock, net of forfeitures (in shares)		651
Issuance of restricted stock, net of forfeitures	6	$ 6
Issuance of performance shares (in shares)		628
Vesting of performance shares	6	$ 6
Issuance of stock related to rights offerings, net of expenses (in shares)		22,857
Issuance of stock related to rights offerings, net of expenses	38,613	$ 229	38,384
Compensation related to share-based grants	6,117		6,117
Repurchase of shares to satisfy employee tax withholdings (in shares)		(1,255)
Repurchase of shares to satisfy employee tax withholdings	(3,193)	$ (12)	(3,181)
Excess tax benefits from share-based compensation arrangements	16		16
Other	(2)		(1)		(1)
Ending balance (in shares) at Jan. 04, 2014		86,545
Ending balance at Jan. 04, 2014	(5,898)	$ 866	251,150	(16,293)	(241,621)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(13,872)				(13,872)
Foreign currency translation adjustment, net of tax	(481)			(481)
Unrealized gain from pension plan, net of tax	(17,651)			(17,651)
Issuance of restricted stock, net of forfeitures (in shares)		1,827
Issuance of restricted stock, net of forfeitures	18	$ 18
Issuance of performance shares (in shares)		1,039
Vesting of performance shares	10	$ 10
Compensation related to share-based grants	2,896		2,896
Repurchase of shares to satisfy employee tax withholdings (in shares)		(662)
Repurchase of shares to satisfy employee tax withholdings	(963)	$ (6)	(957)
Excess tax benefits from share-based compensation arrangements	(16)		(16)
Other	(69)		(22)		(47)
Ending balance (in shares) at Jan. 03, 2015		88,749
Ending balance at Jan. 03, 2015	(36,026)	$ 888	253,051	(34,425)	(255,540)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(11,576)				(11,576)
Foreign currency translation adjustment, net of tax	(759)			(759)
Unrealized gain from pension plan, net of tax	410			410
Issuance of restricted stock, net of forfeitures (in shares)		575
Issuance of restricted stock, net of forfeitures	5	$ 5
Issuance of performance shares (in shares)		551
Vesting of performance shares	5	$ 5
Compensation related to share-based grants	2,051		2,051
Repurchase of shares to satisfy employee tax withholdings (in shares)		(437)
Repurchase of shares to satisfy employee tax withholdings	(459)	$ (4)	(455)
Other	453		453
Ending balance (in shares) at Jan. 02, 2016		89,438
Ending balance at Jan. 02, 2016	$ (45,896)	$ 894	$ 255,100	$ (34,774)	$ (267,116)

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Jan. 02, 2016
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Basis of Presentation BlueLinx is a wholesale supplier of building products in North America. Our Consolidated Financial Statements include the accounts of BlueLinx Holdings Inc. and its wholly owned subsidiaries. These financial statements have been prepared in accordance with U.S. GAAP. All significant intercompany accounts and transactions have been eliminated. Fiscal 2015 and fiscal 2014 both comprised 52 weeks, and fiscal 2013 comprised 53 weeks. Use of Estimates We are required to make estimates and assumptions when preparing our Consolidated Financial Statements in accordance with U.S. GAAP. These estimates and assumptions affect the amounts reported in our Consolidated Financial Statements and the accompanying notes. Actual results could differ materially from those estimates. Recent Accounting Standards Revenue from Contracts with Customers . In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, “Revenue from Contracts with Customers.” Under the new standard, revenue is recognized at the time a good or service is transferred to a customer for the amount of consideration received for that specific good or service. Entities may use a full retrospective approach or report the cumulative effect as of the date of adoption. In August 2015, the FASB issued ASU No. 2015-14, “Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date,” which deferred the effective date by one year to December 15, 2017, for interim and annual reporting periods beginning after that date. The FASB permitted early adoption of the standard, but not before the original effective date of December 15, 2016. We are currently evaluating how the adoption of this standard will impact our consolidated financial statements. Going Concern . In September 2014, the FASB issued ASU 2014-15, “Presentation of Financial Statements - Going Concern.” The ASU requires management to evaluate relevant conditions, events, and certain management plans that are known or reasonably knowable as of the evaluation date when determining whether substantial doubt about an entity’s ability to continue as a going concern exists within one year from the date that the financial statements are issued. ASU 2014-15 is effective for annual periods ending after December 15, 2016, and for annual and interim periods thereafter. Early adoption is permitted. We are currently evaluating the impact the adoption of this ASU will have on our consolidated financial statements. Leases . In February 2016, the FASB issued ASU 2016-02, “Leases.” The new standard establishes a right-of-use model that requires a lessee to record a right-of-use asset and a lease liability on the balance sheet for all leases with terms longer than twelve months. Leases will be classified as either “finance” or “operating,” with classification affecting the pattern of expense recognition in the income statement. The new standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. Early adoption is permitted. We are currently evaluating the impact the adoption of this ASU will have on our consolidated financial statements. Inventories . In July 2015, the FASB issued ASU 2015-11, “Inventory.” The ASU requires entities that measure inventory using methods including the average cost method to measure inventory at the lower of cost and net realizable value. ASU 2015-11 is effective for fiscal years beginning after December 15, 2016, and for interim periods within those fiscal years. Early adoption is permitted. We do not expect that the adoption of these provisions will have a material effect on our consolidated financial statements. Presentation of Debt Issuance Costs . We have adopted ASU 2015-03, “Interest - Imputation of Interest.” See Note 16. Balance Sheet Classification of Deferred Taxes . In November 2015, the FASB issued ASU No. 2015-17, “Balance Sheet Classification of Deferred Taxes.” This standard requires that deferred tax liabilities and assets be classified as noncurrent on the balance sheet. It is effective for interim and annual periods beginning after December 15, 2016, but early adoption is permitted. We adopted ASU 2015-17 effective January 2, 2016, on a prospective basis. Adoption of this ASU resulted in a reclassification of our net current deferred tax liability to the net non-current deferred tax liability in our Consolidated Balance Sheet as of January 2, 2016. No prior periods were retrospectively adjusted. The adoption of this guidance had no impact on our consolidated results of operations. Reclassifications Certain other amounts in the prior years’ consolidated financial statements and notes have been revised to conform to the current year presentation. During fiscal 2015 , we separately stated quarterly pension contributions, which historically had been presented as “Other” changes in the “Cash flows from operating activities.” To conform the historical presentation to the current and future presentation, we separately have detailed quarterly pension contributions in prior periods from “Other” changes in the “Cash flows from operating activities.” Additionally, some prior year items that were immaterial have been reclassified to “Other” changes in both “Cash flows from operating activities” and “Cash flows from financing activities.” Revenue Recognition We recognize revenue when the following criteria are met: persuasive evidence of an agreement exists, delivery has occurred or services have been rendered, our price to the buyer is fixed and determinable, and collectability is reasonably assured. Delivery is not considered to have occurred until the customer takes title and assumes the risks and rewards of ownership. The timing of revenue recognition largely is dependent on shipping terms. Revenue is recorded at the time of shipment for terms designated free on board (“FOB”) shipping point. For sales transactions designated FOB destination, revenue is recorded when the product is delivered to the customer’s delivery site. In addition, we provide inventory to certain customers through pre-arranged agreements on a consignment basis. Customer consigned inventory is maintained and stored by certain customers; however, ownership and risk of loss remains with us. When the consigned inventory is sold by the customer, we recognize revenue on a gross basis. Customer consigned inventory was approximately $4.9 million and $6.3 million as of January 2, 2016 , and January 3, 2015 , respectively. All revenues recognized are net of trade allowances, cash discounts, and sales returns. Cash discounts and sales returns are estimated using historical experience. Trade allowances are based on the estimated obligations and historical experience. Adjustments to earnings resulting from revisions to estimates on discounts and returns have been insignificant for each of the reported periods. Accounts Receivable Accounts receivable are stated at net realizable value, do not bear interest, and consist of amounts owed for orders shipped to customers. Management establishes an overall credit policy for sales to customers. The allowance for doubtful accounts is determined based on a number of factors including specific customer account reviews, historical loss experience, current economic trends, and the creditworthiness of significant customers based on ongoing credit evaluations. Inventory Valuation The cost of all inventories is determined by the moving average cost method. We have included all material charges directly or indirectly incurred in bringing inventory to its existing condition and location. We evaluate our inventory value at the end of each quarter to ensure that inventory, when viewed by category, is carried at the lower of cost or market. Additionally, we estimate and maintain a reserve for damaged, excess and obsolete inventory. Consideration Received from Vendors and Paid to Customers Each year, we enter into agreements with many of our vendors providing for inventory purchase rebates, generally based on achievement of specified volume purchasing levels. We also receive rebates related to price protection and various marketing allowances that are common industry practice. We accrue for the receipt of vendor rebates based on purchases, and also reduce inventory to reflect the net acquisition cost (purchase price less expected purchase rebates). As of January 2, 2016 , and January 3, 2015 , the vendor rebate receivable totaled $8.0 million and $7.1 million , respectively. Adjustments to earnings resulting from revisions to rebate estimates have been immaterial. In addition, we enter into agreements with many of our customers to offer customer rebates, generally based on achievement of specified sales levels and various marketing allowances that are common industry practice. We accrue for the payment of customer rebates based on sales to the customer, and also reduce sales to reflect the net sales (sales price less expected customer rebates). As of January 2, 2016 , and January 3, 2015 , the customer rebate payable totaled $6.6 million and $6.4 million , respectively. Adjustments to earnings resulting from revisions to rebate estimates have been immaterial. Shipping and Handling Amounts billed to customers in sales transactions related to shipping and handling are classified as revenue. Shipping and handling costs included in “Selling, general, and administrative” expenses were $88.4 million , $91.8 million , and $99.7 million for fiscal 2015 , fiscal 2014 , and fiscal 2013 , respectively. Advertising Costs Advertising costs are expensed as incurred. Advertising expenses of $0.5 million , $0.6 million , and $1.2 million were included in “Selling, general and administrative” expenses for fiscal 2015 , fiscal 2014 , and fiscal 2013 , respectively. Property and Equipment Property and equipment are recorded at cost. Lease obligations for which we assume or retain substantially all the property rights and risks of ownership are capitalized. Amortization of assets recorded under capital leases is included in “Depreciation and amortization” expense. Replacements of major units of property are capitalized and the replaced properties are retired. Replacements of minor components of property and repair and maintenance costs are charged to expense as incurred. Depreciation is computed using the straight-line method over the estimated useful lives of the related assets. Upon retirement or disposition of assets, cost and accumulated depreciation are removed from the related accounts and any gain or loss is included in income. Share-Based Compensation We recognize compensation expense equal to the grant-date fair value for all share-based payment awards that are expected to vest. This expense is recorded on a straight-line basis over the requisite service period of the entire award, unless the awards are subject to market or performance conditions, in which case we recognize compensation expense over the requisite service period of each separate vesting tranche to the extent market and performance conditions are considered probable. The calculation of fair value related to share-based compensation is subject to certain assumptions discussed in more detail in Note 10. Management updates such estimates when circumstances warrant. All compensation expense related to our share-based payment awards is recorded in “Selling, general and administrative” expense in the Consolidated Statements of Operations and Comprehensive Loss. Income Taxes We account for deferred income taxes using the liability method. Accordingly, we recognize deferred tax assets and liabilities based on the tax effects of temporary differences between the financial statement and tax bases of assets and liabilities, as measured by current enacted tax rates. Deferred tax assets and liabilities are recorded net, as current and noncurrent, when applicable. A valuation allowance is recorded to reduce deferred tax assets when necessary. For additional information about our income taxes, see Note 5. Self-Insurance For all fiscal years presented, the Company was self-insured, up to certain limits, for most workers’ compensation losses, employee health benefits, general liability, and automotive liability losses, all subject to varying “per occurrence” retentions or deductible limits. The Company provides for estimated costs to settle both known claims and claims incurred but not yet reported. Liabilities associated with these claims are estimated, in part, by considering the frequency and severity of historical claims, both specific to us, as well as industry-wide loss experience and other actuarial assumptions. We determine our insurance obligations with the assistance of actuarial firms. Since there are many estimates and assumptions involved in recording insurance liabilities and in the case of workers’ compensation a significant period of time elapses before the ultimate resolution of claims, differences between actual future events and prior estimates and assumptions could result in adjustments to these liabilities.

Assets Held for Sale

Assets Held for Sale	12 Months Ended
	Jan. 02, 2016
Property, Plant and Equipment [Abstract]
Assets Held for Sale	Assets Held for Sale In fiscal 2015 , we designated certain properties as held for sale, due to strategic realignments of our business. At the time of designation, we ceased recognizing depreciation expense on these assets. As of January 2, 2016 , and January 3, 2015 , the net book value of total assets held for sale were $2.3 million and $0.9 million , respectively, and were included in “Other current assets” in our Consolidated Balance Sheets. Properties held for sale consist of: land in Newtown, Connecticut; and five warehouses, located in Lubbock, Texas; Little Rock, Arkansas; Norfolk, Virginia; Harlingen, Texas; and Pearl, Mississippi. We plan to sell these properties within the next twelve months. We continue to actively market all properties that are designated as held for sale.

Restricted Cash Restricted Cash

Restricted Cash Restricted Cash	12 Months Ended
	Jan. 02, 2016
Cash and Cash Equivalents [Abstract]
Restricted Cash	Restricted Cash Restricted cash primarily includes amounts held in escrow related to our mortgage and insurance for workers’ compensation, auto liability, and general liability. Restricted cash is included in “Other current assets” and “Other non-current assets” on the accompanying Consolidated Balance Sheets. The table below provides the balances of each individual component in restricted cash: January 2, 2016 January 3, 2015 (In thousands) Cash in escrow Mortgage $ 9,118 $ 6,067 Insurance 7,437 7,430 Other 4,633 4,513 Total $ 21,188 $ 18,010

Restructuring Charges

Restructuring Charges	12 Months Ended
	Jan. 02, 2016
Restructuring and Related Activities [Abstract]
Restructuring Charges	Restructuring Charges We account for exit and disposal costs by recognizing a liability for costs associated with an exit or disposal activity at fair value in the period in which it is incurred, or when we cease using the right conveyed by a contract (i.e., the right to use a leased property). We account for severance and outplacement costs by recognizing a liability for employees’ rights to post-employment benefits when management has committed to a plan, due to the existence of a post-employment benefit agreement. These costs are included in “Selling, general, and administrative” expenses in the Consolidated Statements of Operations and Comprehensive Loss, and in “Accrued compensation” or “Other liabilities” on the Consolidated Balance Sheets. During fiscal 2013, we announced a headcount reduction and closed certain facilities. Final severance payments were completed in the second quarter of fiscal 2015. The lease expired on the remaining facility in the fourth quarter of fiscal 2015, and final payment of the remaining amount, below, was paid immediately subsequent to January 2, 2016, thereby completing the restructuring event. The table below summarizes our restructuring activity: Reduction in Force Activities Facility Lease Obligation Total (In thousands) Balance as of January 4, 2014 $ 2,550 $ 928 $ 3,478 Charges — — — Adjustments to reserves (168 ) 32 (136 ) Payments (2,069 ) (413 ) (2,482 ) Balance as of January 3, 2015 313 547 860 Charges — — — Adjustments to reserves (8 ) (49 ) (57 ) Payments (305 ) (421 ) (726 ) Balance as of January 2, 2016 $ — $ 77 $ 77

Income Taxes

Income Taxes	12 Months Ended
	Jan. 02, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Our provision for (benefit from) income taxes consisted of the following: Fiscal Year Fiscal Year Fiscal Year (In thousands) Federal income taxes: Current $ — $ — $ (492 ) Deferred — — (7,385 ) State income taxes: Current 235 160 192 Deferred — — (1,343 ) Foreign income taxes: Current (68 ) 134 19 Deferred (14 ) 18 (4 ) Provision for (benefit from) income taxes $ 153 $ 312 $ (9,013 ) The federal statutory income tax rate was 35% . Our provision for (benefit from) income taxes is reconciled to the federal statutory amount as follows: Fiscal Year Fiscal Year Fiscal Year (In thousands) Benefit from income taxes computed at the federal statutory tax rate $ (3,998 ) $ (4,746 ) $ (17,371 ) Benefit from state income taxes, net of federal benefit (474 ) (623 ) (1,991 ) Valuation allowance change 4,318 5,656 19,445 Nondeductible items 288 232 270 Benefit from allocation of income taxes to other comprehensive income (loss) — — (8,726 ) Other 19 (207 ) (640 ) Provision for (benefit from) income taxes $ 153 $ 312 $ (9,013 ) The change in valuation allowance is exclusive of items that do not impact income from continuing operations, but are reflected in the balance sheet change in deferred income tax assets and liabilities as disclosed in the component of net deferred income tax assets (liabilities) table below. In accordance with the intraperiod tax allocation provisions of GAAP, we are required to consider all items (including items recorded in other comprehensive income) in determining the amount of tax benefit resulting from a loss from continuing operations that should be allocated to continuing operations. In fiscal 2015 and 2014, there were no intraperiod tax allocations, since there was a loss in other comprehensive income for these periods. In fiscal 2013, a non-cash tax benefit was recorded on the loss from continuing operations in the amount of $8.7 million , which was offset in full by income tax expense recorded in other comprehensive income. While the income tax benefit from continuing operations is reported in our Consolidated Statements of Operations and Comprehensive Loss, the income tax expense on other comprehensive income is recorded directly to accumulated other comprehensive loss, which is a component of stockholders’ deficit. Our financial statements contain certain deferred tax assets which primarily resulted from tax benefits associated with the loss before income taxes, as well as net deferred income tax assets resulting from other temporary differences related to certain reserves, pension obligations, and differences between book and tax depreciation and amortization. We record a valuation allowance against our net deferred tax assets when we determine that, based on the weight of available evidence, it is more likely than not that our net deferred tax assets will not be realized. In our evaluation of the weight of available evidence, we considered recent reported losses as negative evidence which carried substantial weight. Therefore, we considered evidence related to the four sources of taxable income, to determine whether such positive evidence outweighed the negative evidence associated with the losses incurred. The positive evidence considered included: • taxable income in prior carryback years, if carryback is permitted under the tax law; • future reversals of existing taxable temporary differences; • tax planning strategies; and • future taxable income exclusive of reversing temporary differences and carryforwards. During fiscal years 2015 and 2014 , we weighed all available positive and negative evidence, and concluded that the weight of the negative evidence of cumulative losses over several years continued to outweigh the positive evidence. Based on the conclusions reached, we maintained a full valuation allowance during fiscal years 2015 and 2014 . The components of our net deferred income tax liabilities are as follows: January 2, January 3, (In thousands) Deferred income tax assets: Inventory reserves $ 3,007 $ 3,333 Compensation-related accruals 4,819 5,434 Accruals and reserves 508 787 Accounts receivable 744 728 Restructuring costs 32 212 Property and equipment 778 16 Pension 11,628 13,214 Benefit from net operating loss (“NOL”) carryovers (1) 82,055 76,264 Other 371 685 Total gross deferred income tax assets 103,942 100,673 Less: Valuation allowances (103,311 ) (99,979 ) Total net deferred income tax assets 631 694 Deferred income tax liabilities: Other (634 ) (711 ) Total deferred income tax liabilities (634 ) (711 ) Deferred income tax liabilities, net $ (3 ) $ (17 ) (1) Our federal NOL carryovers are $199.5 million and will expire in 13 to 20 years . Our state NOL carryovers are $253.1 million and will expire in 1 to 20 years . Activity in our deferred tax asset valuation allowance for fiscal years 2015 and 2014 was as follows: Fiscal Year Fiscal Year (In thousands) Balance as of beginning of the year $ 99,979 $ 88,279 Valuation allowance provided for taxes related to: Loss before income taxes 3,332 11,700 Balance as of end of the year $ 103,311 $ 99,979 We have recorded income tax and related interest liabilities where we believe certain of our tax positions are not more likely than not to be sustained if challenged. The following table summarizes the activity related to our unrecognized tax benefits: (In thousands) Balance as of December 29, 2012 $ 826 Increases related to current year tax positions — Additions for tax positions in prior years — Reductions for tax positions in prior years — Reductions due to lapse of applicable statute of limitations (567 ) Settlements — Balance as of January 4, 2014 259 Increases related to current year tax positions — Additions for tax positions in prior years — Reductions for tax positions in prior years — Reductions due to lapse of applicable statute of limitations (75 ) Settlements — Balance as of January 3, 2015 184 Increases related to current year tax positions — Additions for tax positions in prior years — Reductions for tax positions in prior years — Reductions due to lapse of applicable statute of limitations — Settlements — Balance as of January 2, 2016 $ 184 Included in the unrecognized tax benefits as of January 2, 2016 , and January 3, 2015 , were $0.2 million and $0.2 million , respectively, of tax benefits that, if recognized, would reduce our annual effective tax rate. We also accrued an immaterial amount of interest related to these unrecognized tax benefits during fiscal 2015 and 2014, and this amount is reported in “Interest expense” in our Consolidated Statements of Operations and Comprehensive Loss. We do not expect our unrecognized tax benefits to change materially over the next twelve months. We file U.S., state, and foreign income tax returns in jurisdictions with varying statutes of limitations. The 2012 through 2015 tax years generally remain subject to examination by federal and most state and foreign tax authorities.

Revolving Credit Facilities

Revolving Credit Facilities	12 Months Ended
	Jan. 02, 2016
Debt Disclosure [Abstract]
Revolving Credit Facilities	Revolving Credit Facilities On August 4, 2006, we entered into our U.S. revolving credit facility, as later amended, with several lenders including Wells Fargo Bank, National Association. The U.S. revolving credit facility has a final maturity of July 15, 2017 , and maximum available credit of $370.0 million , which includes the $20.0 million Tranche A Loan, the maturity date of which coincides with the U.S. revolving credit facility. Amounts outstanding under the U.S. revolving credit facility are secured on a first priority basis, by substantially all of our personal property and trade fixtures, including all accounts receivable, general intangibles, inventory, and equipment. Our obligations under the U.S. revolving credit facility are also secured by a second priority interest in the equity of our real estate subsidiaries which hold the real estate that secures our mortgage loan described below. On March 10, 2016, we executed the Eleventh Amendment, which allowed the Company to access the high selling season advance rates beginning on March 10, 2016, rather than April 1, 2016, through the high selling season as contemplated therein. The Eleventh Amendment also required the Company to maintain Excess Availability of not less than $35.0 million at all times. On March 24, 2016 , we further amended and extended our U.S. revolving credit facility, including the Tranche A Loan, with the Twelfth Amendment. The Twelfth Amendment extended the final maturity of the U.S. revolving credit facility to July 15, 2017 , reduced the maximum borrowing capacity from $467.5 million to $370.0 million, inclusive of the Tranche A loan; and removed the $75.0 million uncommitted accordion credit facility. Additionally, the previous requirement of a $35.0 million payment by May 1, 2016, has been waived. The Tranche A Loan shall be subject to certain credit line reductions, with $6.0 million in commitment reductions by December 1, 2016. Full repayment of the Tranche A Loan shall be achieved by July 15, 2017. As of January 2, 2016 , we had outstanding borrowings of $215.9 million and excess availability of $51.2 million under the terms of the U.S. revolving credit facility. The interest rate on the U.S. revolving credit facility was 4.2% at January 2, 2016 . Our subsidiary, BlueLinx Canada, has the Canadian revolving credit facility with Canadian Imperial Bank of Commerce due upon the earlier of August 12, 2018 , or the maturity date of the U.S. revolving credit facility. The Canadian revolving credit facility has a maximum available credit of $10.0 million . The Canadian revolving credit facility also provides for an additional $5.0 million uncommitted accordion credit facility, which permits us to increase the maximum available credit up to $15.0 million . As of January 2, 2016 , we had outstanding borrowings of $2.9 million and excess availability of $1.4 million under the terms of our Canadian revolving credit facility. The interest rate on the Canadian revolving credit facility was 3.7% at January 2, 2016 . Our U.S. and Canadian revolving credit facilities contain customary covenants and restrictions for asset based loans. The only covenant we deem material is a requirement that we maintain a fixed charge coverage ratio of 1.2 to 1.0 in the event our excess availability under the U.S. revolving credit facility falls below the greater of a defined range, adjusted on a seasonal basis, of $35.0 million to $39.0 million ; or the amount equal to 12.5% of the lesser of (a) the sum of the borrowing base and the Tranche A borrowing base or (b) the Maximum Credit as defined in the U.S. revolving credit facility. We do not anticipate that our excess availability will drop below the Excess Availability Threshold as defined in the U.S. revolving credit facility in the foreseeable future; however, if we did fall below this threshold, we currently would not meet the required fixed charge coverage ratio. We were in compliance with all covenants under these revolving credit facilities as of January 2, 2016 .

Mortgage

Mortgage	12 Months Ended
	Jan. 02, 2016
Debt Disclosure [Abstract]
Mortgage	Mortgage We have a mortgage loan with German American Capital Corporation and Wells Fargo Bank, which had a ten year initial term. On March 24, 2016 , we extended and amended our mortgage loan, with the Seventeenth Amendment. The mortgage is secured by substantially all of the Company’s owned distribution facilities. The Seventeenth Amendment extended the maturity of the mortgage to July 1, 2019 , subject to a $60.0 million principal payment due no later than July 1, 2017 , and a $55.0 million principal payment due no later than July 1, 2018 . Except as otherwise permitted in the Seventeenth Amendment, the proceeds from any owned properties sold by us must be used to pay mortgage principal, and these proceeds will be included in the aforementioned principal payments. The mortgage requires monthly interest-only payments at an interest rate of 6.35% . Subject to certain exceptions, as defined in the Seventeenth Amendment, the net proceeds from any owned properties sold by us must exceed certain minimum release prices (unless otherwise agreed to by the lender) and be used to pay mortgage principal. As a condition to the amendment to the mortgage agreement, the lender under the mortgage loan received a first priority pledge of the equity in the Company’s subsidiaries which hold the real property that secures the mortgage loan. The previously required cash collateral account is no longer required by the amended mortgage terms, and the lender committed to return the $3.1 million remaining account balance to us promptly after March 24, 2016 . Principal Payments (In thousands) 2016 $ 637 2017 60,000 2018 55,000 2019 52,563 Total $ 168,200

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Jan. 02, 2016
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements We determine a fair value measurement based on the assumptions a market participant would use in pricing an asset or liability. The fair value measurement guidance established a three level hierarchy making a distinction between market participant assumptions based on (i) unadjusted quoted prices for identical assets or liabilities in an active market (Level 1), (ii) quoted prices in markets that are not active or inputs that are observable either directly or indirectly for substantially the full term of the asset or liability (Level 2), and (iii) prices or valuation techniques that require inputs that are both unobservable and significant to the overall fair value measurement (Level 3). Fair value measurements for defined benefit pension plan The fair value hierarchy discussed above not only is applicable to assets and liabilities that are included in our consolidated balance sheets, but also is applied to certain other assets that indirectly impact our consolidated financial statements. For example, we sponsor and contribute to a single-employer defined benefit pension plan (see Note 9). Assets contributed by us become the property of the pension plan. Even though the Company no longer has control over these assets, we are indirectly impacted by subsequent fair value adjustments to these assets. The actual return on these assets impacts our future net periodic benefit cost, as well as amounts recognized in our consolidated balance sheets. The Company uses the fair value hierarchy to measure the fair value of assets held by our pension plan. We believe the pension plan asset fair value valuation to be Level 1 in the fair value hierarchy, as the assets held in the pension plan under GAAP consist of publicly traded securities. Fair value measurements for financial instruments Carrying amounts for our financial instruments are not significantly different from their fair value, with the exception of our mortgage. To determine the fair value of our mortgage, we used a discounted cash flow model. We believe the mortgage fair value valuation to be Level 2 in the fair value hierarchy, as the valuation model has inputs that are observable for substantially the full term of the liability. Assumptions critical to our fair value measurements in the period are present value factors used in determining fair value and an interest rate. At January 2, 2016 , the discounted carrying amount and fair value of our mortgage was $168.2 million and $169.1 million , respectively. The fair value of our debt is not indicative of the amounts at which we could settle our debt.

Employee Benefits

Employee Benefits	12 Months Ended
	Jan. 02, 2016
Compensation and Retirement Disclosure [Abstract]
Employee Benefits	Employee Benefits Single-Employer Defined Benefit Pension Plan Some of our hourly employees participate in a noncontributory defined benefit pension plan administered solely by us (the “pension plan”). Our funding policy for the pension plan is based on actuarial calculations and the applicable requirements of federal law. Benefits under the pension plan primarily are related to years of service. The following tables set forth the change in projected benefit obligation and the change in plan assets for the pension plan: January 2, January 3, (In thousands) Change in projected benefit obligation: Projected benefit obligation at beginning of period $ 121,955 $ 104,924 Service cost 1,104 1,056 Interest cost 5,099 5,123 Actuarial (gain) loss (8,460 ) 15,797 Curtailment gain (272 ) — Benefits paid (4,371 ) (4,945 ) Projected benefit obligation at end of period 115,055 121,955 Change in plan assets: Fair value of assets at beginning of period 80,192 77,039 Actual return on plan assets (2,820 ) 3,422 Employer contributions 5,263 4,676 Benefits paid (4,371 ) (4,945 ) Fair value of assets at end of period 78,264 80,192 Net (unfunded) status of plan $ (36,791 ) $ (41,763 ) We recognize the unfunded status (i.e., the difference between the fair value of plan assets and the projected benefit obligations) of our pension plan in our Consolidated Balance Sheets, with a corresponding adjustment to accumulated other comprehensive loss, net of tax. On January 2, 2016 , we measured the fair value of our plan assets and benefit obligations. As of January 2, 2016 , and January 3, 2015 , the net unfunded status of our benefit plan was $36.8 million and $41.8 million , respectively. Actuarial gains and losses occur when actual experience differs from the estimates used to determine the components of net periodic pension cost, and when certain assumptions used to determine the fair value of the plan assets or projected benefit obligation are updated; including but not limited to, changes in the discount rate, plan amendments, differences between actual and expected returns on plan assets, mortality assumptions, and plan remeasurement. We amortize a portion of unrecognized actuarial gains and losses for the pension plan into our Consolidated Statements of Operations and Comprehensive Loss. The amount recognized in the current year’s operations is based on amortizing the unrecognized gains or losses for the pension plan that exceed the larger of 10% of the projected benefit obligation or the fair value of plan assets, also known as the corridor. In the current fiscal year, the amount representing the unrecognized gain or loss that exceeds the corridor is amortized over the estimated average remaining life expectancy of participants, as almost all the participants in the plan are inactive. The net adjustment to other comprehensive loss for fiscal 2015 , fiscal 2014 , and fiscal 2013 was a $0.4 million gain, $17.7 million loss; and a $13.9 million gain ( $22.8 million gain, net of tax of $8.9 million ), primarily from the net recognized and unrecognized actuarial gain (loss) for those fiscal periods. The decrease in the unfunded obligation for the period was approximately $5.0 million and was comprised of $8.5 million of actuarial gains, $2.8 million of asset losses, $5.3 million of pension contributions, and a charge of $6.1 million due to current year service and interest cost. The main driver of the decrease in the liability related to the actuarial gain was the change in the underlying discount rate assumption which increased to 4.52% in fiscal 2015 from 4.19% in fiscal 2014. The net periodic pension cost decreased to $0.7 million in fiscal 2015 from $0.9 million in fiscal 2014, driven primarily by higher asset values and higher discount rate at the mid-year fiscal 2015 curtailment. In fiscal 2015, a freeze of certain unionized participants in the pension plan, due to renegotiation of union contracts, resulted in a reduction in future years of service for the remaining active participants in the plan, which triggered a curtailment. As a result, there was a curtailment gain from the event which resulted in a decrease to the projected benefit obligation of $0.3 million in fiscal 2015. The unfunded status and the amounts recognized on our Consolidated Balance Sheets for the pension plan are set forth in the following table: January 2, January 3, (In thousands) Unfunded status $ (36,791 ) $ (41,763 ) Unrecognized prior service cost 1 1 Unrecognized actuarial loss 31,871 32,309 Net amount recognized $ (4,919 ) $ (9,453 ) Amounts recognized on the balance sheet consist of: Accrued pension liability $ (36,791 ) $ (41,763 ) Accumulated other comprehensive loss (pre-tax) 31,872 32,310 Net amount recognized $ (4,919 ) $ (9,453 ) The portion of estimated net loss for the pension plan that is expected to be amortized from accumulated other comprehensive loss into net periodic cost over the next fiscal year is approximately $0.9 million . The accumulated benefit obligation for the pension plan was $114.0 million and $120.5 million at January 2, 2016 , and January 3, 2015 , respectively. Net periodic pension cost for the pension plan included the following: Fiscal Year Ended Fiscal Year Ended Fiscal Year Ended (In thousands) Service cost $ 1,104 $ 1,056 $ 2,193 Interest cost on projected benefit obligation 5,099 5,123 4,750 Expected return on plan assets (6,172 ) (6,041 ) (5,225 ) Amortization of unrecognized loss 699 763 2,873 Net periodic pension cost $ 730 $ 901 $ 4,591 The following assumptions were used to determine the projected benefit obligation at the measurement date and the net periodic pension cost: January 2, 2016 January 3, 2015 Projected benefit obligation: Discount rate 4.52 % 4.19 % Average rate of increase in future compensation levels Graded 5.5-2.5% Graded 5.5-2.5% Net periodic pension cost: Discount rate 4.19 % 5.00 % Average rate of increase in future compensation levels Graded 5.5-2.5% Graded 5.5-2.5% Expected long-term rate of return on plan assets 7.54 % 7.85 % Our estimates of the amount and timing of our future funding obligations for our defined benefit pension plan are based upon various assumptions specified above. These assumptions include, but are not limited to, the discount rate, projected return on plan assets, compensation increase rates, mortality rates, retirement patterns, and turnover rates. Determination of expected long-term rate of return In developing expected return assumptions for our pension plan, the most influential decision affecting long-term portfolio performance is the determination of overall asset allocation. An asset class is a group of securities that exhibit similar characteristics and behave similarly in the marketplace. The three main asset classes are equities, fixed income, and cash equivalents. Upon calculation of the historical risk premium for each asset class, an expected rate of return can be established based on assumed 90-day Treasury bill rates. Based on the normal asset allocation structure of the portfolio ( 60% equities, 25% fixed income, and 15% other) with an assumed compound annualized risk free rate of 3.50% , the expected overall portfolio return is 8.57% offset by 0.75% expense estimate, resulting in a 7.82% net long term rate of return as of January 2, 2016 , which is used to calculate 2016 pension expense. Our percentage of fair value of total assets by asset category as of the applicable measurement dates are as follows: Asset Category January 2, January 3, Equity securities — domestic 59 % 57 % Equity securities — international 14 % 15 % Fixed income 24 % 24 % Other 3 % 4 % Total 100 % 100 % The fair value of our plan assets by asset category as of the applicable measurement dates are as follows: Asset Category January 2, January 3, (In thousands) Equity securities — domestic $ 46,087 $ 45,950 Equity securities — international 10,912 11,924 Fixed income 18,792 19,161 Other 2,473 3,157 Total $ 78,264 $ 80,192 Plan assets are valued using quoted market prices in active markets, and we consider the investments to be Level 1 in the fair value hierarchy. See Note 8 for a discussion of the levels of inputs to determine fair value. Investment policy and strategy Plan assets are managed as a balanced portfolio comprised of two major components: an equity portion and a fixed income portion. The expected role of plan equity investments is to maximize the long-term real growth of fund assets, while the role of fixed income investments is to generate current income, provide for more stable periodic returns, and provide some downside protection against the possibility of a prolonged decline in the market value of equity investments. We review this investment policy statement at least once per year. In addition, the portfolio is reviewed quarterly to determine the deviation from target weightings and is rebalanced as necessary. Target allocations for fiscal 2016 are 55% domestic and 10% international equity investments, 30% fixed income investments, and 5% cash. The expected long-term rate of return for the plan’s total assets is based on the expected return of each of the above categories, weighted based on the target allocation for each class. Our estimated future benefit payments reflecting expected future service are as follows (in thousands): Fiscal Year Ending (In thousands) January 2, 2016 $ 5,612 December 31, 2016 5,922 December 30, 2017 6,188 December 29, 2018 6,430 December 28, 2019 6,673 Thereafter $ 36,100 We currently are required to make four quarterly cash contributions during fiscal 2016 and 2017 of approximately $1.0 million related to our 2016 minimum required contribution, which totals approximately $4.2 million . Multiemployer Pension Plans We participate in several multiemployer pension plans (“MEPPs”) administered by labor unions that provide retirement benefits to certain union employees in accordance with various collective bargaining agreements (“CBAs”). Approximately 36% of our employees are covered by CBAs, of which approximately 16% are covered by CBAs that expire within one year. As one of many participating employers in these MEPPs, we are generally responsible with the other participating employers for any plan underfunding. Our contributions to a particular MEPP are established by the applicable CBAs; however, our required contributions may increase based on the funded status of an MEPP and legal requirements such as those of the Pension Protection Act of 2006 (“Pension Act”), which requires substantially underfunded MEPPs to implement a funding improvement plan (“FIP”) or a rehabilitation plan (“RP”) to improve their funded status. Factors that could impact funded status of an MEPP include, without limitation, investment performance, changes in the participant demographics, decline in the number of contributing employers, changes in actuarial assumptions and the utilization of extended amortization provisions. A FIP or RP requires a particular MEPP to adopt measures to correct its underfunded status. These measures may include, but are not limited to: an increase in our contribution rate to the applicable CBA, a reallocation of the contributions already being made by participating employers for various benefits to individuals participating in the MEPP, and/or a reduction in the benefits to be paid to future and/or current retirees. In addition, the Pension Act requires that a 5% surcharge be levied on employer contributions for the first year commencing shortly after the date the employer receives notice that the MEPP is in critical status (also referred to as red status) and a 10% surcharge on each succeeding year until a CBA is in place with terms and conditions consistent with the RP. We have not been subject to any such surcharges, as the MEPP to which we are individually significant has not been considered in “critical” status. We could also be obligated to make future payments to MEPPs if we either cease to have an obligation to contribute to the MEPP or significantly reduce our contributions to the MEPP because we reduce our number of employees who are covered by the relevant MEPP for various reasons, including, but not limited to, layoffs or closures, assuming the MEPP has unfunded vested benefits. The amount of such payments (known as a complete or partial withdrawal liability) generally would equal our proportionate share of the MEPPs' unfunded vested benefits. We believe that one of the MEPP's in which we participate has material unfunded vested benefits. Our share of the contributions in this plan exceeded 5% of total plan contributions for certain plan years. Due to uncertainty regarding future factors that could trigger a withdrawal liability, as well as the absence of specific information regarding matters such as the MEPP's current financial situation due in part to delays in reporting, the potential withdrawal or bankruptcy of other contributing employers, the impact of future plan performance or the success of current and future funding improvement or rehabilitation plans to restore solvency to the plan, we are unable to determine with certainty the amount and timing of any future withdrawal liability, changes in future funding obligations, or the impact of increased contributions, including those that could be triggered by a mass withdrawal of other employers from a MEPP. There can be no assurance that the impact of increased contributions, future funding obligations or future withdrawal liabilities will not be material to our results of operations, financial condition or cash flows. We believe that the probability of a withdrawal is remote, and therefore, we have not recorded a liability for the material MEPP on our Consolidated Balance Sheets. The following table lists our participation in our multiemployer plan that is individually significant, and other MEPP plans for the years ended, as follows: Contributions (in thousands) Pension Fund: EIN/Pension Plan Number Pension Act Zone Status FIP Status 2015 2014 2013 Lumber Employees Local 786 Retirement Fund 516067407 Green (2014 - 2015) N/A $0.4 $0.4 $0.4 Other 1.9 0.6 0.9 Total $2.3 $1.0 $1.3 Contributions represent the amounts contributed to the plan during the fiscal years presented. Our contributions for fiscal year 2015 exceeded 5% of total plan contributions. Although the plan data for fiscal 2016 is not yet available, we expect to continue to exceed 5% of total plan contributions. Defined Contribution Plans Our employees also participate in two defined contribution plans: the “hourly savings plan” covering hourly employees, and the “salaried savings plan” covering salaried employees. Discretionary contributions to the plans are based on employee contributions and compensation; and, in certain cases, participants in the hourly savings plan also receive employer contributions based on union negotiated match amounts. Employer contributions to the hourly savings plan for fiscal years 2015, 2014, and 2013 totaled $0.1 million during each fiscal year. Employer contributions for the salaried savings plan for fiscal year 2015 have been deferred until the first quarter of 2016, and employer contributions to the salaried savings plan for fiscal 2014 and fiscal 2013 totaled $0.9 million and $1.1 million , respectively.

Share-Based Compensation

Share-Based Compensation	12 Months Ended
	Jan. 02, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	Share-Based Compensation We have two stock-based compensation plans covering officers, directors, certain employees, and consultants: the 2004 Equity Incentive Plan (the “2004 Plan”) and the 2006 Long-Term Equity Incentive Plan (the “2006 Plan”). The plans are designed to motivate and retain individuals who are responsible for the attainment of our primary long-term performance goals. The plans provide a means whereby the participants develop a further sense of proprietorship and personal involvement in our development and financial success, thereby advancing the interests of the Company and its stockholders. Although we do not have a formal policy on the matter, we issue new shares of our common stock to participants upon the exercise of options or upon the vesting of restricted stock, restricted stock units, or performance shares, out of the total amount of common shares applicable for issuance or vesting under either the 2006 Plan or the 2004 Plan. Shares are available for new issuance only under the 2006 Plan. The 2004 Plan has no shares remaining for issuance, and remaining 2004 Plan shares are outstanding only for the exercise of currently outstanding options. The 2006 Plan permits the grant of nonqualified stock options, incentive stock options, stock appreciation rights, restricted stock, restricted stock units, performance shares, performance units, cash-based awards, and other share-based awards to participants of the 2006 Plan selected by our Board of Directors or a committee of the Board that administers the 2006 Plan. We reserved 12,200,000 shares of our common stock for issuance under the 2006 Plan. The terms and conditions of awards under the 2006 Plan are determined by the Compensation Committee. Some of the awards issued under the 2006 Plan are subject to accelerated vesting in the event of a change in control as such an event is defined in the 2006 Plan. We recognize compensation expense equal to the grant-date fair value for all share-based payment awards that are expected to vest. This expense is recorded on a straight-line basis over the requisite service period of the entire award, unless the awards are subject to market or performance conditions, in which case we recognize compensation expense over the requisite service period of each separate vesting tranche, to the extent the occurrence of such conditions are probable. All compensation expense related to our share-based payment awards is recorded in “Selling, general, and administrative” expense in the Consolidated Statements of Operations and Comprehensive Loss. Restricted Stock During fiscal 2015 , the Board of Directors granted certain of our employees and executive officers restricted stock awards. The restricted stock awards vest either in equal annual increments over three years or three years after the date of grant. These awards are time-based and are not based upon attainment of performance goals. As of January 2, 2016 , there was $1.2 million of total unrecognized compensation expense related to restricted stock. The unrecognized compensation expense is expected to be recognized over a weighted average term of 1.4 years. As of January 2, 2016 , the weighted average remaining contractual term for our restricted stock was 1.4 years and the maximum contractual term is 3.0 years. The following table summarizes activity for our restricted stock awards during fiscal 2015 : Restricted Stock Awards Number of Awards Weighted Average Fair Value Outstanding as of January 3, 2015 2,189,178 $ 1.68 Granted 600,000 0.99 Vested (1) (1,062,782 ) 1.39 Forfeited (23,000 ) 1.70 Outstanding as of January 2, 2016 1,703,396 $ 1.46 (1) The total fair value vested in fiscal 2015 , fiscal 2014 , and fiscal 2013 was $1.5 million , $2.4 million , and $6.4 million , respectively. Restricted Stock Units During fiscal 2015 , the Board of Directors granted certain of our employees, executive officers, and directors restricted stock units. The restricted stock units vest either in equal annual increments over three years or three years after the date of grant. These awards are time-based and are not based upon attainment of performance goals. As of January 2, 2016 , there was $0.7 million of total unrecognized compensation expense related to restricted stock units. The unrecognized compensation expense is expected to be recognized over a weighted average term of 2.3 years. As of January 2, 2016 , the weighted average remaining contractual term for our restricted stock units was 2.3 years, and the maximum contractual term is 3.0 years. The following table summarizes activity for our restricted stock units during fiscal 2015 : Restricted Stock Units Number of Awards Weighted Average Fair Value Outstanding as of January 3, 2015 54,054 $ 1.13 Granted 1,448,661 1.00 Vested (1) — — Forfeited (100,909 ) 0.99 Outstanding as of January 2, 2016 1,401,806 $ 1.00 (1) No restricted stock units vested in fiscal 2015 , fiscal 2014 , or fiscal 2013 . Performance shares During fiscal years 2015 and 2013, the Board of Directors granted certain of our directors, executive officers, and employees awards of performance shares of our common stock. The performance shares are released only upon the successful achievement of specific, measurable performance criteria approved by the Compensation Committee. The performance shares, when earned, vest in three equal tranches. If the performance targets are not met, the awards will be canceled, although performance criteria for the first tranche of the performance shares granted in fiscal 2013 was waived, and performance criteria have been met for all other tranches of performance share vestings. As of January 2, 2016 , there was $0.6 million of total unrecognized compensation expense related to performance shares. The unrecognized compensation expense is expected to be recognized over weighted average term of 2.3 years. As of January 2, 2016 , the weighted average remaining contractual term for our performance shares was 1.5 years and the maximum contractual term is 3.0 years. The following table summarizes activity for our performance share awards during fiscal 2015 : Performance Shares Number of Awards Weighted Average Fair Value Outstanding as of January 3, 2015 1,102,089 $ 1.56 Granted 727,500 0.94 Vested (1) (2) (551,041 ) 2.90 Forfeited (15,481 ) 1.59 Outstanding as of January 2, 2016 (2) 1,263,067 $ 0.90 (1) The total fair value vested in fiscal 2015 , fiscal 2014 , and fiscal 2013 was $1.6 million , $1.7 million and $1.5 million , respectively. (2) During fiscal 2015 , a total of six individuals participating in the plan were no longer employed by the Company or otherwise eligible to meet the service condition of these awards. The Compensation Committee approved an amendment to the applicable Performance Share Award Agreements to allow these shares to vest, if and when they vest for individuals employed by the Company. These amendments were determined to be modifications of the awards, from equity-based awards to liability awards, and adjustments related to the difference in fair value were recorded in fiscal 2015 . Liability awards are subsequently marked to market on a quarterly basis. As of January 2, 2016 , the fair value of the performance shares was based on the closing price of our common stock on January 2, 2016 , of $0.53 . Of these shares, 414,284 shares vested in fiscal 2015 , and 469,418 of these shares were remaining as of January 2, 2016 . The remaining performance shares are expected to vest during fiscal 2016. Options The tables below summarize activity and include certain additional information related to our outstanding stock options granted under the 2004 Plan and 2006 Plan for the year ended January 2, 2016 . The maximum contractual term for stock options is ten years. There have been no new employee stock option grants and no stock option exercises during fiscal years 2015 , 2014 , and 2013 . Options Shares Weighted Average Exercise Price Outstanding as of January 3, 2015 784,500 $ 5.05 Granted — — Exercised — — Forfeited — — Expired (25,500 ) 12.99 Outstanding and exercisable as of January 2, 2016 759,000 $ 4.77 Outstanding and Exercisable Price Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in Years) $4.66 750,000 $ 4.66 2.2 $14.01 9,000 $ 14.01 0.4 759,000 2.2 Compensation Expense Share-based compensation expense is recognized only for those awards that are expected to vest, with forfeitures estimated at the date of grant based on our historical experience and future expectations. We recognize the effect of adjusting the estimated forfeiture rates in the period in which we change such estimated rates. Total share-based compensation expense from restricted stock, performance shares, and stock options, net of estimated forfeitures, was as follows: Fiscal Year Ended January 2, 2016 (1) Fiscal Year Ended January 3, 2015 (2) Fiscal Year Ended January 4, 2014 (3) (In thousands) Restricted Stock $ 1,606 $ 1,941 $ 3,521 Performance Shares 127 1,725 2,596 Restricted Stock Units and Options (4) 94 174 — Total $ 1,827 $ 3,840 $ 6,117 (1) See “Performance shares”, above, for a discussion of the modifications to certain performance share awards, now recorded as liability awards. This amendment resulted in an adjustment to fully expense the awards reclassified as liability awards during 2015, and to mark to market all outstanding liability awards on a quarterly basis. A credit to share-based compensation expense of $0.2 million was accordingly recorded during fiscal 2015 on these outstanding performance shares. (2) See “Performance shares”, above, for a discussion of the 2014 modification to certain performance share awards, now recorded as liability awards. These amendments resulted in an adjustment to fully expense the awards reclassified as liability awards during 2014, and to mark to market the outstanding liability awards on a quarterly basis. Share-based compensation expense of $1.2 million was accordingly recorded during fiscal 2014 on these performance shares. (3) Approximately $2.9 million of total share-based compensation during fiscal 2013 was related to the restructuring event discussed in Footnote 4. (4) For all fiscal years presented, there was no compensation expense for options. All compensation expense presented pertains to Restricted Stock Units. We recognized related income tax benefits in fiscal years 2015 , 2014 , and 2013 of $0.7 million , $1.5 million , and $2.4 million , respectively, which have been offset by a valuation allowance. We present the benefits of tax deductions in excess of recognized compensation expense as both a financing cash inflow and an operating cash outflow in our Consolidated Statements of Cash Flows when present. There were no material excess tax benefits in fiscal years 2015 , 2014 , and 2013 .

Loss per Common Share

Loss per Common Share	12 Months Ended
	Jan. 02, 2016
Earnings Per Share [Abstract]
Loss per Common Share	Loss per Common Share We calculate basic earnings per share by dividing net income by the weighted average number of common shares outstanding, excluding unvested restricted shares. We calculate diluted earnings per share using the treasury stock method, by dividing net income by the weighted average number of common shares outstanding plus the dilutive effect of outstanding share-based awards, including restricted stock awards, performance shares, and stock options. Basic and diluted earnings per share are equivalent for fiscal years ended 2015 , 2014 , and 2013 , because all periods reflected net losses, and all outstanding share-based awards would be antidilutive. For fiscal years 2015 , 2014 , and 2013 , we excluded 5,127,269 , 4,129,822 , and 4,595,650 unvested share-based awards, respectively, from the diluted earnings per share calculation because they were anti-dilutive. Outstanding, antidilutive share based awards not included in diluted earnings per share consist of the following securities: • Unvested restricted stock awards of 1,703,396 , 2,189,177 , and 1,618,283 for fiscal years 2015 , 2014 , and 2013 , respectively. • Performance shares, granted under our 2006 Plan in 2015 and 2013, which are issuable upon satisfaction of certain performance criteria. Unvested performance shares outstanding were 1,263,067 and 1,102,091 , and 2,192,868 for fiscal years 2015 , 2014 , and 2013 , respectively, based on our assumption that meeting the performance criteria is probable. • Unvested restricted stock units of 1,401,806 and 54,054 were outstanding for 2015 and 2014 , respectively. There were no unvested restricted stock units outstanding for fiscal 2013. • Unexercised stock options outstanding were 759,000 for 2015, and 784,500 for both fiscal years 2014 and 2013.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Jan. 02, 2016
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions Cerberus Capital Management, L.P., our majority shareholder, retains consultants who specialize in operations management and support, and who provide Cerberus with consulting advice concerning portfolio companies in which funds and accounts managed by Cerberus or its affiliates have invested. From time to time, Cerberus makes the services of these consultants available to Cerberus portfolio companies. We believe that any transactions that occurred in fiscal years 2015, 2014, and 2013 were not material to our results of operations or financial position.

Lease Commitments

Lease Commitments	12 Months Ended
	Jan. 02, 2016
Leases [Abstract]
Leases Commitments	Lease Commitments Operating Leases The Company leases real property, logistics equipment, and office equipment under long-term, non-cancelable operating leases. Certain of our operating leases have extension options and escalation clauses. Our real estate leases also provide for payments of other costs such as real estate taxes, insurance, and common area maintenance, which are not included in rental expense, sublease income, or the future minimum rental payments as set forth below. Total rental expense was approximately $4.8 million , $4.5 million , and $4.8 million for fiscal years 2015 , 2014 , and 2013 , respectively. At January 2, 2016 , our total operating lease commitments were as follows: (In thousands) 2016 $ 5,695 2017 5,714 2018 5,370 2019 2,218 2020 1,601 Thereafter 8,689 Total $ 29,287 Capital Leases We have entered into certain long-term, non-cancelable capital leases for certain logistics equipment and vehicles. These capital leases have maturities of 3 to 7 years and interest rates ranging from 4.0% to 9.1% . As of January 2, 2016 , the acquisition value and net book value of assets under capital leases was $22.1 million and $11.5 million , respectively. As of January 3, 2015 , the basis and net book value of assets under capital leases was $16.4 million and $9.0 million , respectively. At January 2, 2016 , our total commitments under capital leases were as follows: Principal Interest (In thousands) 2016 $ 2,619 $ 598 2017 2,290 440 2018 2,401 289 2019 1,598 152 2020 1,149 60 Thereafter 559 16 Total $ 10,616 $ 1,555

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Jan. 02, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Environmental and Legal Matters From time to time, we are involved in various proceedings incidental to our businesses, and we are subject to a variety of environmental and pollution control laws and regulations in all jurisdictions in which we operate. Although the ultimate outcome of these proceedings cannot be determined with certainty, based on presently available information management believes that adequate reserves have been established for probable losses with respect thereto. Management further believes that the ultimate outcome of these matters could be material to operating results in any given quarter but will not have a materially adverse effect on our long-term financial condition, our results of operations, or our cash flows. Collective Bargaining Agreements As of January 2, 2016 , we employed approximately 1,600 persons on a full-time basis. Approximately 36% of our employees were represented by various labor unions, of which approximately 16% of the union contracts are up for renewal in fiscal 2016 . We consider our relationship with our employees generally to be good.

Subsequent Events

Subsequent Events	12 Months Ended
	Jan. 02, 2016
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events On March 10, 2016, we amended our U.S. revolving credit facility, with the Eleventh Amendment, which allowed the Company to access the high selling season advance rates beginning on March 10, 2016, rather than April 1, 2016, through the high selling season as contemplated therein. The Eleventh Amendment also required the Company to maintain Excess Availability of not less than $35.0 million at all times. On March 24, 2016 , we extended and amended both our U.S. revolving credit facility and our mortgage, with the Twelfth Amendment to the U.S revolving credit facility and the Seventeenth Amendment to the mortgage, as described in Notes 6 and 7 to the financial statements.

Retrospective Application - Pre

Retrospective Application - Presentation of Debt Issuance Costs	12 Months Ended
	Jan. 02, 2016
Accounting Policies [Abstract]
Retrospective Application - Presentation of Debt Issuance Costs	Retrospective Application - Presentation of Debt Issuance Costs As stated in Note 1, during 2015, the FASB issued ASU 2015-03, “Interest - Imputation of Interest,” related to simplifying the presentation of debt issuance costs. This standard amends existing guidance to require the presentation of debt issuance costs in the balance sheet as a deduction from the carrying amount of the related debt liability instead of as a deferred charge. It is effective for annual reporting periods beginning after December 15, 2015, but early adoption is permitted. We early adopted this standard during the fourth quarter of fiscal 2015, which we accounted for as a change in accounting principle and applied the guidance retrospectively. This change resulted in a total reclassification of $3.0 million , from “Other non-current assets” to “Long-term debt,” as of January 3, 2015.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	12 Months Ended
	Jan. 02, 2016
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Accumulated Other Comprehensive Loss	Accumulated Other Comprehensive Loss Comprehensive income (loss) is a measure of income which includes both net income (loss) and other comprehensive income (loss). Our other comprehensive loss results from items deferred from recognition into our Consolidated Statements of Operations and Comprehensive Loss. Accumulated other comprehensive loss is separately presented on our Consolidated Balance Sheets as part of common stockholders’ deficit. Other comprehensive income (loss) was $(0.3) million , $(18.1) million , and $13.7 million for fiscal 2015 , fiscal 2014 , and fiscal 2013 , respectively. The changes in accumulated balances for each component of other comprehensive loss for fiscal years 2013 , 2014 , and 2015 were as follows: Foreign currency translation, net of tax Amortization of unrecognized pension gain (loss), net of tax Other, net of tax Total (In thousands) December 29, 2012, beginning balance $ 1,797 $ (32,051 ) $ 212 $ (30,042 ) Other comprehensive income (loss), net of tax (1) (161 ) 12,158 — 11,997 Amounts reclassified from accumulated other comprehensive income (loss), net of tax (1) — 1,752 — 1,752 January 4, 2014, ending balance, net of tax $ 1,636 $ (18,141 ) $ 212 $ (16,293 ) Other comprehensive income (loss), net of tax (2) (481 ) (18,416 ) — (18,897 ) Amounts reclassified from accumulated other comprehensive income (loss), net of tax (2) — 765 — 765 January 3, 2015, ending balance, net of tax $ 1,155 $ (35,792 ) $ 212 $ (34,425 ) Other comprehensive income (loss), net of tax (3) (759 ) 699 — (60 ) Amounts reclassified from accumulated other comprehensive income (loss), net of tax (3) — (289 ) — (289 ) January 2, 2016, ending balance, net of tax $ 396 $ (35,382 ) $ 212 $ (34,774 ) (1) For the fiscal year ended 2013 , there was $1.8 million (net of tax of $1.1 million ) of actuarial loss recognized in the statements of operations as a component of net periodic pension cost. There was $12.2 million (net of tax of $7.8 million ) of unrecognized actuarial gains included in other comprehensive income, based on updated actuarial assumptions. We allocated income tax expense to accumulated other comprehensive loss to the extent income was recorded in accumulated other comprehensive loss and we have a loss in continuing operations (see Note 5). (2) For the fiscal year ended 2014 , there was $0.8 million of actuarial loss recognized in the statements of operations as a component of net periodic pension cost. There was $18.4 million of unrecognized actuarial loss based on updated actuarial assumptions. There was no intraperiod income tax allocation and the deferred tax benefit was fully offset by a valuation allowance. (3) For the fiscal year ended 2015 , there was $0.3 million of actuarial loss recognized in the statements of operations as a component of net periodic pension cost. There was $0.7 million of unrecognized actuarial gain based on updated actuarial assumptions (see Note 9). There was no intraperiod income tax allocation and the deferred tax benefit was fully offset by a valuation allowance.

Unaudited Selected Quarterly Fi

Unaudited Selected Quarterly Financial Data	12 Months Ended
	Jan. 02, 2016
Selected Quarterly Financial Information [Abstract]
Unaudited Selected Quarterly Financial Data	Unaudited Selected Quarterly Financial Data Fiscal 2015 and fiscal 2014 both comprised 52 weeks. Our fiscal quarters are based on a 5-4-4 week period, with the exception of the fourth fiscal quarter in fiscal years comprising 53 weeks, which are based on a 5-4-5 week period. First Quarter Second Quarter Third Quarter Fourth Quarter Three Months Ended April 4, 2015 Three Months Ended April 5, 2014 Three Months Ended July 4, 2015 Three Months Ended July 5, 2014 Three Months Ended October 3, 2015 Three Months Ended October 4, 2014 Three Months Ended January 2, 2016 Three Months Ended January 3, 2015 (In thousands, except per share amounts) Net sales $ 454,949 $ 443,944 $ 515,656 $ 531,494 $ 517,831 $ 549,845 $ 428,150 $ 454,110 Gross profit $ 50,196 $ 52,676 $ 59,983 $ 62,033 $ 60,824 $ 64,580 $ 51,469 $ 49,815 Net income (loss) $ (8,945 ) $ (8,608 ) $ 2,870 $ 3,236 $ 561 $ (860 ) $ (6,063 ) $ (7,640 ) Basic weighted average number of common shares outstanding 87,165 85,187 87,399 85,874 87,960 86,399 87,745 86,545 Diluted weighted average number of common shares outstanding 87,165 85,187 87,862 86,472 88,073 86,399 87,745 86,545 Basic and diluted net income (loss) per share applicable to common shares $ (0.10 ) $ (0.10 ) $ 0.03 $ 0.04 $ 0.01 $ (0.01 ) $ (0.07 ) $ (0.09 )

Supplemental Condensed Consolid

Supplemental Condensed Consolidating Financial Statements	12 Months Ended
	Jan. 02, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Supplemental Condensed Consolidating Financial Statements	Supplemental Condensed Consolidating Financial Statements The condensed consolidating financial information as of January 2, 2016 , and January 3, 2015 , and for fiscal 2015 , fiscal 2014 , and fiscal 2013 is provided due to requirements in our U.S. revolving credit facility that limit distributions by BlueLinx Corporation, our operating company and our wholly-owned subsidiary, to us; which, in turn, may limit our ability to pay dividends to holders of our common stock. Also included in the supplemental condensed consolidated/combining financial statements are fifty-one single member limited liability companies, which are wholly owned by us (the “LLC subsidiaries”). The LLC subsidiaries own certain warehouse properties that are occupied by BlueLinx Corporation, each under the terms of a master lease agreement. The warehouse properties collateralize a mortgage loan. In addition, the Company’s equity interests in the real estate subsidiaries which hold the real estate secured by the mortgage loan are subject to a first priority interest and second priority interest in favor of the mortgage lender and U.S. revolving credit facility lender, respectively. Certain changes have been made to the prior year presentation to conform to the current year presentation. The condensed consolidating statement of operations for BlueLinx Holdings Inc. for the fiscal year ended January 2, 2016 , follows: BlueLinx Holdings BlueLinx Corporation and Subsidiaries LLC Subsidiaries Eliminations Consolidated (In thousands) Net sales $ — $ 1,916,585 $ 26,084 $ (26,084 ) $ 1,916,585 Cost of sales — 1,694,113 — — 1,694,113 Gross profit — 222,472 26,084 (26,084 ) 222,472 Operating expenses: Selling, general, and administrative 3,483 219,389 211 (27,142 ) 195,941 Depreciation and amortization — 6,713 3,028 — 9,741 Total operating expenses 3,483 226,102 3,239 (27,142 ) 205,682 Operating income (loss) (3,483 ) (3,630 ) 22,845 1,058 16,790 Non-operating expenses: Interest expense — 14,944 12,398 — 27,342 Other expense (income), net — 878 (7 ) — 871 Income (loss) before provision for (benefit from) income taxes (3,483 ) (19,452 ) 10,454 1,058 (11,423 ) Provision for (benefit from) income taxes (91 ) (29 ) 273 — 153 Equity income (loss) of subsidiaries (9,242 ) — — 9,242 — Net income (loss) $ (12,634 ) $ (19,423 ) $ 10,181 $ 10,300 $ (11,576 ) The condensed consolidating statement of operations for BlueLinx Holdings Inc. for the fiscal year ended January 3, 2015 , follows: BlueLinx Holdings BlueLinx Corporation and Subsidiaries LLC Subsidiaries Eliminations Consolidated (In thousands) Net sales $ — $ 1,979,393 $ 26,329 $ (26,329 ) $ 1,979,393 Cost of sales — 1,750,289 — — 1,750,289 Gross profit — 229,104 26,329 (26,329 ) 229,104 Operating expenses: Selling, general, and administrative 5,498 237,437 (5,260 ) (26,329 ) 211,346 Gains from sales of property — (5,251 ) — — (5,251 ) Depreciation and amortization — 6,405 3,068 — 9,473 Total operating expenses 5,498 238,591 (2,192 ) (26,329 ) 215,568 Operating income (loss) (5,498 ) (9,487 ) 28,521 — 13,536 Non-operating expenses: Interest expense — 13,688 13,083 — 26,771 Other expense (income), net — 337 (12 ) — 325 Income (loss) before provision for (benefit from) income taxes (5,498 ) (23,512 ) 15,450 — (13,560 ) Provision for (benefit from) income taxes (160 ) 22 450 — 312 Equity income (loss) of subsidiaries (8,534 ) — — 8,534 — Net income (loss) $ (13,872 ) $ (23,534 ) $ 15,000 $ 8,534 $ (13,872 ) The condensed consolidating statement of operations for BlueLinx Holdings Inc. for the fiscal year ended January 4, 2014 , follows: BlueLinx Holdings BlueLinx Corporation and Subsidiaries LLC Subsidiaries Eliminations Consolidated (In thousands) Net sales $ — $ 2,151,972 $ 27,363 $ (27,363 ) $ 2,151,972 Cost of sales — 1,923,489 — — 1,923,489 Gross profit — 228,483 27,363 (27,363 ) 228,483 Operating expenses: Selling, general, and administrative 5,913 272,452 (5,115 ) (27,363 ) 245,887 Gains from sales of property — (5,220 ) — — (5,220 ) Depreciation and amortization — 5,700 3,417 — 9,117 Total operating expenses 5,913 272,932 (1,698 ) (27,363 ) 249,784 Operating income (loss) (5,913 ) (44,449 ) 29,061 — (21,301 ) Non-operating expenses: Interest expense — 13,686 14,338 — 28,024 Other expense (income), net — 318 (12 ) — 306 Income (loss) before provision for (benefit from) income taxes (5,913 ) (58,453 ) 14,735 — (49,631 ) Provision for (benefit from) income taxes (157 ) (9,248 ) 392 — (9,013 ) Equity income (loss) of subsidiaries (34,862 ) — — 34,862 — Net income (loss) $ (40,618 ) $ (49,205 ) $ 14,343 $ 34,862 $ (40,618 ) The condensed consolidating balance sheet for BlueLinx Holdings Inc. as of January 2, 2016 , follows: BlueLinx Holdings Inc. BlueLinx Corporation and Subsidiaries LLC Subsidiaries Eliminations Consolidated (In thousands) Assets: Current assets: Cash $ 27 $ 4,781 $ — $ — $ 4,808 Receivables — 138,545 — — 138,545 Inventories — 226,660 — — 226,660 Other current assets 235 20,691 11,085 — 32,011 Intercompany receivable 76,307 33,908 — (110,215 ) — Total current assets 76,569 424,585 11,085 (110,215 ) 402,024 Property and equipment: Land and improvements — 4,085 36,023 — 40,108 Buildings — 11,351 77,655 — 89,006 Machinery and equipment — 79,173 — — 79,173 Construction in progress — 255 — — 255 Property and equipment, at cost — 94,864 113,678 — 208,542 Accumulated depreciation — (70,384 ) (36,582 ) — (106,966 ) Property and equipment, net — 24,480 77,096 — 101,576 Investment in subsidiaries (87,787 ) — — 87,787 — Other non-current assets — 8,034 1,508 — 9,542 Total assets $ (11,218 ) $ 457,099 $ 89,689 $ (22,428 ) $ 513,142 Liabilities: Current liabilities: Accounts payable $ 577 $ 87,510 $ — $ — $ 88,087 Bank overdrafts — 17,287 — — 17,287 Accrued compensation — 4,165 — — 4,165 Current maturities of long-term debt — 5,974 637 — 6,611 Other current liabilities 192 13,672 159 — 14,023 Intercompany payable 33,909 76,306 — (110,215 ) — Total current liabilities 34,678 204,914 796 (110,215 ) 130,173 Non-current liabilities: Long-term debt — 210,920 166,853 — 377,773 Pension benefit obligation — 36,791 — — 36,791 Other non-current liabilities — 14,480 (179 ) — 14,301 Total liabilities 34,678 467,105 167,470 (110,215 ) 559,038 Stockholders’ equity (deficit)/Parent’s investment (45,896 ) (10,006 ) (77,781 ) 87,787 (45,896 ) Total liabilities and stockholders’ equity (deficit) $ (11,218 ) $ 457,099 $ 89,689 $ (22,428 ) $ 513,142 The condensed consolidating balance sheet for BlueLinx Holdings Inc. as of January 3, 2015 , follows: BlueLinx Holdings Inc. BlueLinx Corporation and Subsidiaries LLC Subsidiaries Eliminations Consolidated (In thousands) Assets: Current assets: Cash $ 27 $ 4,495 $ — $ — $ 4,522 Receivables — 144,537 — — 144,537 Inventories — 242,546 — — 242,546 Deferred income tax asset, net — — 50 (50 ) — Other current assets 228 22,353 708 — 23,289 Intercompany receivable 74,071 30,634 — (104,705 ) — Total current assets 74,326 444,565 758 (104,755 ) 414,894 Property and equipment: Land and improvements — 4,061 37,034 — 41,095 Buildings — 11,367 78,794 — 90,161 Machinery and equipment — 77,279 — — 77,279 Construction in progress — 1,188 — — 1,188 Property and equipment, at cost — 93,895 115,828 — 209,723 Accumulated depreciation — (70,077 ) (34,379 ) — (104,456 ) Property and equipment, net — 23,818 81,449 — 105,267 Investment in subsidiaries (78,264 ) — — 78,264 — Other non-current assets — 8,280 7,574 (50 ) 15,804 Total assets $ (3,938 ) $ 476,663 $ 89,781 $ (26,541 ) $ 535,965 Liabilities: Current liabilities: Accounts payable $ 606 $ 66,685 $ — $ — $ 67,291 Bank overdrafts — 27,280 — — 27,280 Accrued compensation 23 5,620 — — 5,643 Current maturities of long-term debt — — 2,679 — 2,679 Other current liabilities 413 12,910 1,076 (50 ) 14,349 Intercompany payable 30,633 74,072 — (104,705 ) — Total current liabilities 31,675 186,567 3,755 (104,755 ) 117,242 Non-current liabilities: Long-term debt — 227,343 172,914 — 400,257 Pension benefit obligation — 41,763 — — 41,763 Non-current deferred income taxes — — 50 (50 ) — Other non-current liabilities 413 12,316 — — 12,729 Total liabilities 32,088 467,989 176,719 (104,805 ) 571,991 Stockholders’ equity (deficit)/Parent’s investment (36,026 ) 8,674 (86,938 ) 78,264 (36,026 ) Total liabilities and stockholders’ equity (deficit) $ (3,938 ) $ 476,663 $ 89,781 $ (26,541 ) $ 535,965 The condensed consolidating statement of cash flows for BlueLinx Holdings Inc. for the fiscal year ended January 2, 2016 , follows (in thousands): BlueLinx Holdings Inc. BlueLinx Corporation LLC Subsidiaries Eliminations Consolidated Cash flows from operating activities: Net (loss) income $ (12,634 ) $ (19,423 ) $ 10,181 $ 10,300 $ (11,576 ) Adjustments to reconcile net (loss) income to cash (used in) provided by operating activities: Depreciation and amortization — 6,713 3,028 — 9,741 Amortization of debt issue costs — 1,570 1,420 — 2,990 Severance charges — 1,432 — — 1,432 Pension expense — 730 — — 730 Share-based compensation 335 1,492 — — 1,827 Other — (1,968 ) — — (1,968 ) Equity in earnings of subsidiaries 9,242 — — (9,242 ) — Intercompany receivable (2,236 ) (3,274 ) — 5,510 — Intercompany payable 3,276 2,234 — (5,510 ) — Changes in primary working capital components: Receivables — 5,992 — — 5,992 Inventories — 15,886 — — 15,886 Accounts payable (29 ) 20,825 — — 20,796 Prepaid assets (7 ) 2,926 — — 2,919 Quarterly pension contributions — (4,634 ) — — (4,634 ) Payments on restructuring liability — (726 ) — — (726 ) Other assets and liabilities (29 ) (2,423 ) (1,030 ) — (3,482 ) Net cash (used in) provided by operating activities (2,082 ) 27,352 13,599 1,058 39,927 Cash flows from investing activities: Investment in subsidiaries 2,082 — (1,024 ) (1,058 ) — Property, plant and equipment investments — (1,561 ) — — (1,561 ) Proceeds from disposition of assets — 760 — — 760 Net cash provided by (used in) investing activities 2,082 (801 ) (1,024 ) (1,058 ) (801 ) Cash flows from financing activities: Repurchase of shares to satisfy employee tax withholdings — (459 ) — — (459 ) Repayments on revolving credit facilities — (421,045 ) — — (421,045 ) Borrowings from revolving credit facilities — 409,009 — — 409,009 Payments of principal on mortgage — — (9,523 ) — (9,523 ) Payments on capital lease obligations — (3,743 ) — — (3,743 ) (Decrease) increase in bank overdrafts — (9,993 ) — — (9,993 ) Increase in restricted cash related to the mortgage — — (3,052 ) — (3,052 ) Other — (34 ) — — (34 ) Net cash provided by (used in) financing activities — (26,265 ) (12,575 ) — (38,840 ) Increase (decrease) in cash — 286 — — 286 Balance, beginning of period 27 4,495 — — 4,522 Balance, end of period $ 27 $ 4,781 $ — $ — $ 4,808 Supplemental cash flow information: Net income taxes paid during the period $ — $ 445 $ 248 $ — $ 693 Interest paid during the period $ — $ 12,795 $ 10,980 $ — $ 23,775 Noncash transactions: Capital leases $ — $ 5,075 $ — $ — $ 5,075 The condensed consolidating statement of cash flows for BlueLinx Holdings Inc. for the fiscal year ended January 3, 2015 , follows (in thousands): BlueLinx Holdings Inc. BlueLinx Corporation LLC Subsidiaries Eliminations Consolidated Cash flows from operating activities: Net (loss) income $ (13,872 ) $ (23,534 ) $ 15,000 $ 8,534 $ (13,872 ) Adjustments to reconcile net (loss) income to cash (used in) provided by operating activities: Depreciation and amortization — 6,405 3,068 — 9,473 Amortization of debt issue costs — 1,735 1,421 — 3,156 Gain from sale of assets — — (5,251 ) — (5,251 ) Severance charges — 2,067 — — 2,067 Pension expense — 901 — — 901 Share-based compensation 1,590 2,250 — — 3,840 Other — (148 ) — — (148 ) Equity in earnings of subsidiaries 8,534 — — (8,534 ) — Intercompany receivable (5,617 ) (4,262 ) — 9,879 — Intercompany payable 4,259 5,620 — (9,879 ) — Changes in primary working capital components: Accounts receivable — 5,760 — — 5,760 Inventories — (18,966 ) — — (18,966 ) Accounts payable (376 ) 7,402 — — 7,026 Prepaid assets 89 (1,031 ) — — (942 ) Quarterly pension contributions — (4,676 ) — — (4,676 ) Payments on restructuring liability — (2,805 ) — — (2,805 ) Other assets and liabilities 1,322 1,721 (907 ) — 2,136 Net cash (used in) provided by operating activities (4,071 ) (21,561 ) 13,331 — (12,301 ) Cash flows from investing activities: Investment in subsidiaries 4,359 806 (5,165 ) — — Property, plant and equipment investments — (3,016 ) — — (3,016 ) Proceeds from disposition of assets — 248 7,120 — 7,368 Net cash provided by (used in) investing activities 4,359 (1,962 ) 1,955 — 4,352 Cash flows from financing activities: Repurchase of shares to satisfy employee tax withholdings (210 ) (747 ) — — (957 ) Repayments on revolving credit facilities — (476,473 ) — — (476,473 ) Borrowings on revolving credit facilities — 494,794 — — 494,794 Payments of principal on mortgage — — (9,220 ) — (9,220 ) Payments on capital lease obligations — (2,228 ) — — (2,228 ) (Decrease) increase in bank overdrafts — 7,902 — — 7,902 Increase in restricted cash related to the mortgage — — (6,066 ) — (6,066 ) Other (98 ) (217 ) — — (315 ) Net cash provided by (used in) financing activities (308 ) 23,031 (15,286 ) — 7,437 Increase (decrease) in cash (20 ) (492 ) — — (512 ) Balance, beginning of period 47 4,987 — — 5,034 Balance, end of period $ 27 $ 4,495 $ — $ — $ 4,522 Supplemental cash flow information: Net income taxes paid (refunds) during the period $ — $ (40 ) $ 250 $ — $ 210 Interest paid during the period $ — $ 11,490 $ 11,657 $ — $ 23,147 Noncash transactions: Capital leases $ — $ 1,108 $ — $ — $ 1,108 The condensed consolidating statement of cash flows for BlueLinx Holdings Inc. for the fiscal year ended January 4, 2014 , follows (in thousands): BlueLinx Holdings Inc. BlueLinx Corporation LLC Subsidiaries Eliminations Consolidated Cash flows from operating activities: Net (loss) income $ (40,618 ) $ (49,205 ) $ 14,343 $ 34,862 $ (40,618 ) Adjustments to reconcile net (loss) income to cash (used in) provided by operating activities: Depreciation and amortization — 5,700 3,417 — 9,117 Amortization of debt issue costs — 1,841 1,343 — 3,184 Gain (loss) from sale of properties — 554 (5,774 ) — (5,220 ) Severance charges — 5,607 — — 5,607 Intraperiod income tax allocation related to pension plan — (8,894 ) — — (8,894 ) Pension expense — 4,591 — — 4,591 Share-based compensation 904 5,213 — — 6,117 Other — 1,145 (397 ) — 748 Equity (deficit) in earnings of subsidiaries 34,862 — — (34,862 ) — Intercompany receivable 5,527 2,440 — (7,967 ) — Intercompany payable (2,440 ) (5,527 ) — 7,967 — Changes in primary working capital components: Accounts receivable — 7,168 — — 7,168 Inventories — 6,479 — — 6,479 Accounts payable 779 (17,973 ) (391 ) — (17,585 ) Prepaid assets (14 ) (3,048 ) — — (3,062 ) Quarterly pension contributions — (472 ) — — (472 ) Payments on restructuring liability — (3,057 ) — — (3,057 ) Other assets and liabilities 698 (5,307 ) 625 — (3,984 ) Net cash (used in) provided by operating activities (302 ) (52,745 ) 13,166 — (39,881 ) Cash flows from investing activities: Investment in subsidiaries (35,202 ) 38,663 (3,461 ) — — Property, plant and equipment investments — (4,912 ) — — (4,912 ) Proceeds from disposition of assets — 1,072 9,293 — 10,365 Net cash provided by (used in) investing activities (35,202 ) 34,823 5,832 — 5,453 Cash flows from financing activities: Repurchase of shares to satisfy employee tax withholdings (3,192 ) — — — (3,192 ) Repayments on revolving credit facilities — (560,186 ) — — (560,186 ) Borrowings on revolving credit facilities — 599,968 — — 599,968 Payments of principal on mortgage — — (19,038 ) — (19,038 ) Payments on capital lease obligations — (3,142 ) — — (3,142 ) (Decrease) increase in bank overdrafts — (16,007 ) — — (16,007 ) Proceeds from rights offering, less expenses paid 38,715 — — — 38,715 Debt issuance costs — (2,900 ) — — (2,900 ) Other — 16 40 — 56 Net cash provided by (used in) financing activities 35,523 17,749 (18,998 ) — 34,274 Increase (decrease) in cash 19 (173 ) — — (154 ) Balance, beginning of period 28 5,160 — — 5,188 Balance, end of period $ 47 $ 4,987 $ — $ — $ 5,034 Supplemental cash flow information: Net income taxes paid during the period $ — $ 61 $ 271 $ — $ 332 Interest paid during the period $ — $ 11,226 $ 13,480 $ — $ 24,706 Noncash transactions: Capital leases $ — $ 5,069 $ — $ — $ 5,069 The condensed consolidating statement of stockholders’ equity (deficit) for BlueLinx Holdings Inc. for fiscal 2013 , fiscal 2014 , and fiscal 2015 follows: BlueLinx Holdings Inc. BlueLinx Corporation and Subsidiaries LLC Subsidiaries Eliminations Consolidated (In thousands) Balance, December 29, 2012 $ (20,592 ) $ 40,603 $ (107,656 ) $ 67,053 $ (20,592 ) Net (loss) income (40,618 ) (49,205 ) 14,343 34,862 (40,618 ) Foreign currency translation adjustment, net of tax (161 ) (161 ) — 161 (161 ) Unrealized income (loss) from pension plan, net of tax 13,910 13,910 — (13,910 ) 13,910 Issuance of restricted stock, net of forfeitures 6 6 — (6 ) 6 Issuance of performance shares 6 6 — (6 ) 6 Issuance of stock related to the rights offering, net of expenses 38,613 — — — 38,613 Compensation related to share-based grants 6,117 — — — 6,117 Impact of net settled shares for vested grants (3,193 ) — — — (3,193 ) Excess tax benefits from share-based compensation arrangements 16 — — — 16 Other (2 ) — — — (2 ) Net transactions with the Parent — 43,880 (3,461 ) (40,419 ) — Balance, January 4, 2014 (5,898 ) 49,039 (96,774 ) 47,735 (5,898 ) Net (loss) income (13,872 ) (23,534 ) 15,000 8,534 (13,872 ) Foreign currency translation adjustment, net of tax (481 ) (481 ) — 481 (481 ) Unrealized income (loss) from pension plan, net of tax (17,651 ) (17,651 ) — 17,651 (17,651 ) Issuance of restricted stock, net of forfeitures 18 — — — 18 Issuance of performance shares 10 — — — 10 Compensation related to share-based grants 2,896 — — — 2,896 Impact of net settled shares for vested grants (963 ) — — — (963 ) Excess tax benefits from share-based compensation arrangements (16 ) — — — (16 ) Other (69 ) — — — (69 ) Net transactions with the Parent — 1,301 (5,164 ) 3,863 — Balance, January 3, 2015 (36,026 ) 8,674 (86,938 ) 78,264 (36,026 ) Net (loss) income (12,634 ) (19,423 ) 10,181 10,300 (11,576 ) Foreign currency translation adjustment, net of tax (759 ) (759 ) — 759 (759 ) Unrealized income (loss) from pension plan, net of tax 410 410 — (410 ) 410 Issuance of restricted stock, net of forfeitures 5 — — — 5 Issuance of performance shares 5 — — — 5 Compensation related to share-based grants 2,051 — — — 2,051 Impact of net settled shares for vested grants (459 ) — — — (459 ) Other 1,511 — — (1,058 ) 453 Net transactions with the Parent — 1,092 (1,024 ) (68 ) — Balance, January 2, 2016 $ (45,896 ) $ (10,006 ) $ (77,781 ) $ 87,787 $ (45,896 )

Summary of Significant Accoun26

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Jan. 02, 2016
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation BlueLinx is a wholesale supplier of building products in North America. Our Consolidated Financial Statements include the accounts of BlueLinx Holdings Inc. and its wholly owned subsidiaries. These financial statements have been prepared in accordance with U.S. GAAP. All significant intercompany accounts and transactions have been eliminated. Fiscal 2015 and fiscal 2014 both comprised 52 weeks, and fiscal 2013 comprised 53 weeks.
Use of Estimates	Use of Estimates We are required to make estimates and assumptions when preparing our Consolidated Financial Statements in accordance with U.S. GAAP. These estimates and assumptions affect the amounts reported in our Consolidated Financial Statements and the accompanying notes. Actual results could differ materially from those estimates.
Recent Accounting Standards	Recent Accounting Standards Revenue from Contracts with Customers . In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, “Revenue from Contracts with Customers.” Under the new standard, revenue is recognized at the time a good or service is transferred to a customer for the amount of consideration received for that specific good or service. Entities may use a full retrospective approach or report the cumulative effect as of the date of adoption. In August 2015, the FASB issued ASU No. 2015-14, “Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date,” which deferred the effective date by one year to December 15, 2017, for interim and annual reporting periods beginning after that date. The FASB permitted early adoption of the standard, but not before the original effective date of December 15, 2016. We are currently evaluating how the adoption of this standard will impact our consolidated financial statements. Going Concern . In September 2014, the FASB issued ASU 2014-15, “Presentation of Financial Statements - Going Concern.” The ASU requires management to evaluate relevant conditions, events, and certain management plans that are known or reasonably knowable as of the evaluation date when determining whether substantial doubt about an entity’s ability to continue as a going concern exists within one year from the date that the financial statements are issued. ASU 2014-15 is effective for annual periods ending after December 15, 2016, and for annual and interim periods thereafter. Early adoption is permitted. We are currently evaluating the impact the adoption of this ASU will have on our consolidated financial statements. Leases . In February 2016, the FASB issued ASU 2016-02, “Leases.” The new standard establishes a right-of-use model that requires a lessee to record a right-of-use asset and a lease liability on the balance sheet for all leases with terms longer than twelve months. Leases will be classified as either “finance” or “operating,” with classification affecting the pattern of expense recognition in the income statement. The new standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. Early adoption is permitted. We are currently evaluating the impact the adoption of this ASU will have on our consolidated financial statements. Inventories . In July 2015, the FASB issued ASU 2015-11, “Inventory.” The ASU requires entities that measure inventory using methods including the average cost method to measure inventory at the lower of cost and net realizable value. ASU 2015-11 is effective for fiscal years beginning after December 15, 2016, and for interim periods within those fiscal years. Early adoption is permitted. We do not expect that the adoption of these provisions will have a material effect on our consolidated financial statements. Presentation of Debt Issuance Costs . We have adopted ASU 2015-03, “Interest - Imputation of Interest.” See Note 16. Balance Sheet Classification of Deferred Taxes . In November 2015, the FASB issued ASU No. 2015-17, “Balance Sheet Classification of Deferred Taxes.” This standard requires that deferred tax liabilities and assets be classified as noncurrent on the balance sheet. It is effective for interim and annual periods beginning after December 15, 2016, but early adoption is permitted. We adopted ASU 2015-17 effective January 2, 2016, on a prospective basis. Adoption of this ASU resulted in a reclassification of our net current deferred tax liability to the net non-current deferred tax liability in our Consolidated Balance Sheet as of January 2, 2016. No prior periods were retrospectively adjusted. The adoption of this guidance had no impact on our consolidated results of operations.
Reclassifications	Reclassifications Certain other amounts in the prior years’ consolidated financial statements and notes have been revised to conform to the current year presentation. During fiscal 2015 , we separately stated quarterly pension contributions, which historically had been presented as “Other” changes in the “Cash flows from operating activities.” To conform the historical presentation to the current and future presentation, we separately have detailed quarterly pension contributions in prior periods from “Other” changes in the “Cash flows from operating activities.” Additionally, some prior year items that were immaterial have been reclassified to “Other” changes in both “Cash flows from operating activities” and “Cash flows from financing activities.”
Revenue Recognition	Revenue Recognition We recognize revenue when the following criteria are met: persuasive evidence of an agreement exists, delivery has occurred or services have been rendered, our price to the buyer is fixed and determinable, and collectability is reasonably assured. Delivery is not considered to have occurred until the customer takes title and assumes the risks and rewards of ownership. The timing of revenue recognition largely is dependent on shipping terms. Revenue is recorded at the time of shipment for terms designated free on board (“FOB”) shipping point. For sales transactions designated FOB destination, revenue is recorded when the product is delivered to the customer’s delivery site. In addition, we provide inventory to certain customers through pre-arranged agreements on a consignment basis. Customer consigned inventory is maintained and stored by certain customers; however, ownership and risk of loss remains with us. When the consigned inventory is sold by the customer, we recognize revenue on a gross basis. Customer consigned inventory was approximately $4.9 million and $6.3 million as of January 2, 2016 , and January 3, 2015 , respectively. All revenues recognized are net of trade allowances, cash discounts, and sales returns. Cash discounts and sales returns are estimated using historical experience. Trade allowances are based on the estimated obligations and historical experience. Adjustments to earnings resulting from revisions to estimates on discounts and returns have been insignificant for each of the reported periods.
Accounts Receivable	Accounts Receivable Accounts receivable are stated at net realizable value, do not bear interest, and consist of amounts owed for orders shipped to customers. Management establishes an overall credit policy for sales to customers. The allowance for doubtful accounts is determined based on a number of factors including specific customer account reviews, historical loss experience, current economic trends, and the creditworthiness of significant customers based on ongoing credit evaluations.
Inventory Valuation	Inventory Valuation The cost of all inventories is determined by the moving average cost method. We have included all material charges directly or indirectly incurred in bringing inventory to its existing condition and location. We evaluate our inventory value at the end of each quarter to ensure that inventory, when viewed by category, is carried at the lower of cost or market. Additionally, we estimate and maintain a reserve for damaged, excess and obsolete inventory.
Consideration Received from Vendors and Paid to Customers	Consideration Received from Vendors and Paid to Customers Each year, we enter into agreements with many of our vendors providing for inventory purchase rebates, generally based on achievement of specified volume purchasing levels. We also receive rebates related to price protection and various marketing allowances that are common industry practice. We accrue for the receipt of vendor rebates based on purchases, and also reduce inventory to reflect the net acquisition cost (purchase price less expected purchase rebates). As of January 2, 2016 , and January 3, 2015 , the vendor rebate receivable totaled $8.0 million and $7.1 million , respectively. Adjustments to earnings resulting from revisions to rebate estimates have been immaterial. In addition, we enter into agreements with many of our customers to offer customer rebates, generally based on achievement of specified sales levels and various marketing allowances that are common industry practice. We accrue for the payment of customer rebates based on sales to the customer, and also reduce sales to reflect the net sales (sales price less expected customer rebates).
Shipping and Handling	Shipping and Handling Amounts billed to customers in sales transactions related to shipping and handling are classified as revenue.
Advertising Costs	Advertising Costs Advertising costs are expensed as incurred.
Property and Equipment	Property and Equipment Property and equipment are recorded at cost. Lease obligations for which we assume or retain substantially all the property rights and risks of ownership are capitalized. Amortization of assets recorded under capital leases is included in “Depreciation and amortization” expense. Replacements of major units of property are capitalized and the replaced properties are retired. Replacements of minor components of property and repair and maintenance costs are charged to expense as incurred. Depreciation is computed using the straight-line method over the estimated useful lives of the related assets. Upon retirement or disposition of assets, cost and accumulated depreciation are removed from the related accounts and any gain or loss is included in income.
Share-Based Compensation	Share-Based Compensation We recognize compensation expense equal to the grant-date fair value for all share-based payment awards that are expected to vest. This expense is recorded on a straight-line basis over the requisite service period of the entire award, unless the awards are subject to market or performance conditions, in which case we recognize compensation expense over the requisite service period of each separate vesting tranche to the extent market and performance conditions are considered probable. The calculation of fair value related to share-based compensation is subject to certain assumptions discussed in more detail in Note 10. Management updates such estimates when circumstances warrant. All compensation expense related to our share-based payment awards is recorded in “Selling, general and administrative” expense in the Consolidated Statements of Operations and Comprehensive Loss.
Income Taxes	Income Taxes We account for deferred income taxes using the liability method. Accordingly, we recognize deferred tax assets and liabilities based on the tax effects of temporary differences between the financial statement and tax bases of assets and liabilities, as measured by current enacted tax rates. Deferred tax assets and liabilities are recorded net, as current and noncurrent, when applicable. A valuation allowance is recorded to reduce deferred tax assets when necessary.
Self-insurance	Self-Insurance For all fiscal years presented, the Company was self-insured, up to certain limits, for most workers’ compensation losses, employee health benefits, general liability, and automotive liability losses, all subject to varying “per occurrence” retentions or deductible limits. The Company provides for estimated costs to settle both known claims and claims incurred but not yet reported. Liabilities associated with these claims are estimated, in part, by considering the frequency and severity of historical claims, both specific to us, as well as industry-wide loss experience and other actuarial assumptions. We determine our insurance obligations with the assistance of actuarial firms. Since there are many estimates and assumptions involved in recording insurance liabilities and in the case of workers’ compensation a significant period of time elapses before the ultimate resolution of claims, differences between actual future events and prior estimates and assumptions could result in adjustments to these liabilities.

Restricted Cash Restricted Ca27

Restricted Cash Restricted Cash (Tables)	12 Months Ended
	Jan. 02, 2016
Cash and Cash Equivalents [Abstract]
Schedule of components of restricted cash	The table below provides the balances of each individual component in restricted cash: January 2, 2016 January 3, 2015 (In thousands) Cash in escrow Mortgage $ 9,118 $ 6,067 Insurance 7,437 7,430 Other 4,633 4,513 Total $ 21,188 $ 18,010

Restructuring Charges (Tables)

Restructuring Charges (Tables)	12 Months Ended
	Jan. 02, 2016
Restructuring and Related Activities [Abstract]
Schedule of the summary of restructuring activity	The table below summarizes our restructuring activity: Reduction in Force Activities Facility Lease Obligation Total (In thousands) Balance as of January 4, 2014 $ 2,550 $ 928 $ 3,478 Charges — — — Adjustments to reserves (168 ) 32 (136 ) Payments (2,069 ) (413 ) (2,482 ) Balance as of January 3, 2015 313 547 860 Charges — — — Adjustments to reserves (8 ) (49 ) (57 ) Payments (305 ) (421 ) (726 ) Balance as of January 2, 2016 $ — $ 77 $ 77

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Jan. 02, 2016
Income Tax Disclosure [Abstract]
Schedule of (benefit from) provision for income taxes	Our provision for (benefit from) income taxes consisted of the following: Fiscal Year Fiscal Year Fiscal Year (In thousands) Federal income taxes: Current $ — $ — $ (492 ) Deferred — — (7,385 ) State income taxes: Current 235 160 192 Deferred — — (1,343 ) Foreign income taxes: Current (68 ) 134 19 Deferred (14 ) 18 (4 ) Provision for (benefit from) income taxes $ 153 $ 312 $ (9,013 )
Schedule of provision for (benefit from) income taxes is reconciled to the federal statutory	Our provision for (benefit from) income taxes is reconciled to the federal statutory amount as follows: Fiscal Year Fiscal Year Fiscal Year (In thousands) Benefit from income taxes computed at the federal statutory tax rate $ (3,998 ) $ (4,746 ) $ (17,371 ) Benefit from state income taxes, net of federal benefit (474 ) (623 ) (1,991 ) Valuation allowance change 4,318 5,656 19,445 Nondeductible items 288 232 270 Benefit from allocation of income taxes to other comprehensive income (loss) — — (8,726 ) Other 19 (207 ) (640 ) Provision for (benefit from) income taxes $ 153 $ 312 $ (9,013 )
Schedule of net deferred income tax assets (liabilities)	The components of our net deferred income tax liabilities are as follows: January 2, January 3, (In thousands) Deferred income tax assets: Inventory reserves $ 3,007 $ 3,333 Compensation-related accruals 4,819 5,434 Accruals and reserves 508 787 Accounts receivable 744 728 Restructuring costs 32 212 Property and equipment 778 16 Pension 11,628 13,214 Benefit from net operating loss (“NOL”) carryovers (1) 82,055 76,264 Other 371 685 Total gross deferred income tax assets 103,942 100,673 Less: Valuation allowances (103,311 ) (99,979 ) Total net deferred income tax assets 631 694 Deferred income tax liabilities: Other (634 ) (711 ) Total deferred income tax liabilities (634 ) (711 ) Deferred income tax liabilities, net $ (3 ) $ (17 ) (1) Our federal NOL carryovers are $199.5 million and will expire in 13 to 20 years . Our state NOL carryovers are $253.1 million and will expire in 1 to 20 years .
Schedule of activity in deferred tax asset valuation allowance	Activity in our deferred tax asset valuation allowance for fiscal years 2015 and 2014 was as follows: Fiscal Year Fiscal Year (In thousands) Balance as of beginning of the year $ 99,979 $ 88,279 Valuation allowance provided for taxes related to: Loss before income taxes 3,332 11,700 Balance as of end of the year $ 103,311 $ 99,979
Schedule of activity related to unrecognized tax benefits	The following table summarizes the activity related to our unrecognized tax benefits: (In thousands) Balance as of December 29, 2012 $ 826 Increases related to current year tax positions — Additions for tax positions in prior years — Reductions for tax positions in prior years — Reductions due to lapse of applicable statute of limitations (567 ) Settlements — Balance as of January 4, 2014 259 Increases related to current year tax positions — Additions for tax positions in prior years — Reductions for tax positions in prior years — Reductions due to lapse of applicable statute of limitations (75 ) Settlements — Balance as of January 3, 2015 184 Increases related to current year tax positions — Additions for tax positions in prior years — Reductions for tax positions in prior years — Reductions due to lapse of applicable statute of limitations — Settlements — Balance as of January 2, 2016 $ 184

Mortgage (Tables)

Mortgage (Tables)	12 Months Ended
	Jan. 02, 2016
Debt Disclosure [Abstract]
Schedule of Mortgage Payments	Principal Payments (In thousands) 2016 $ 637 2017 60,000 2018 55,000 2019 52,563 Total $ 168,200

Employee Benefits (Tables)

Employee Benefits (Tables)	12 Months Ended
	Jan. 02, 2016
Compensation and Retirement Disclosure [Abstract]
Schedule of changes in projected benefit obligations and change in plan assets	The following tables set forth the change in projected benefit obligation and the change in plan assets for the pension plan: January 2, January 3, (In thousands) Change in projected benefit obligation: Projected benefit obligation at beginning of period $ 121,955 $ 104,924 Service cost 1,104 1,056 Interest cost 5,099 5,123 Actuarial (gain) loss (8,460 ) 15,797 Curtailment gain (272 ) — Benefits paid (4,371 ) (4,945 ) Projected benefit obligation at end of period 115,055 121,955 Change in plan assets: Fair value of assets at beginning of period 80,192 77,039 Actual return on plan assets (2,820 ) 3,422 Employer contributions 5,263 4,676 Benefits paid (4,371 ) (4,945 ) Fair value of assets at end of period 78,264 80,192 Net (unfunded) status of plan $ (36,791 ) $ (41,763 )
Schedule of amounts recognized on consolidated balance sheets	The unfunded status and the amounts recognized on our Consolidated Balance Sheets for the pension plan are set forth in the following table: January 2, January 3, (In thousands) Unfunded status $ (36,791 ) $ (41,763 ) Unrecognized prior service cost 1 1 Unrecognized actuarial loss 31,871 32,309 Net amount recognized $ (4,919 ) $ (9,453 ) Amounts recognized on the balance sheet consist of: Accrued pension liability $ (36,791 ) $ (41,763 ) Accumulated other comprehensive loss (pre-tax) 31,872 32,310 Net amount recognized $ (4,919 ) $ (9,453 )
Schedule of net periodic pension cost for pension plans	Net periodic pension cost for the pension plan included the following: Fiscal Year Ended Fiscal Year Ended Fiscal Year Ended (In thousands) Service cost $ 1,104 $ 1,056 $ 2,193 Interest cost on projected benefit obligation 5,099 5,123 4,750 Expected return on plan assets (6,172 ) (6,041 ) (5,225 ) Amortization of unrecognized loss 699 763 2,873 Net periodic pension cost $ 730 $ 901 $ 4,591
Schedule of assumptions used to determine the projected benefit obligation	The following assumptions were used to determine the projected benefit obligation at the measurement date and the net periodic pension cost: January 2, 2016 January 3, 2015 Projected benefit obligation: Discount rate 4.52 % 4.19 % Average rate of increase in future compensation levels Graded 5.5-2.5% Graded 5.5-2.5% Net periodic pension cost: Discount rate 4.19 % 5.00 % Average rate of increase in future compensation levels Graded 5.5-2.5% Graded 5.5-2.5% Expected long-term rate of return on plan assets 7.54 % 7.85 %
Schedule of percentage of fair value of total assets by asset category	Our percentage of fair value of total assets by asset category as of the applicable measurement dates are as follows: Asset Category January 2, January 3, Equity securities — domestic 59 % 57 % Equity securities — international 14 % 15 % Fixed income 24 % 24 % Other 3 % 4 % Total 100 % 100 %
Schedule of fair value of plan assets by asset category	The fair value of our plan assets by asset category as of the applicable measurement dates are as follows: Asset Category January 2, January 3, (In thousands) Equity securities — domestic $ 46,087 $ 45,950 Equity securities — international 10,912 11,924 Fixed income 18,792 19,161 Other 2,473 3,157 Total $ 78,264 $ 80,192
Schedule of estimated future benefit payments	Our estimated future benefit payments reflecting expected future service are as follows (in thousands): Fiscal Year Ending (In thousands) January 2, 2016 $ 5,612 December 31, 2016 5,922 December 30, 2017 6,188 December 29, 2018 6,430 December 28, 2019 6,673 Thereafter $ 36,100
Schedule of multiemployer plans	The following table lists our participation in our multiemployer plan that is individually significant, and other MEPP plans for the years ended, as follows: Contributions (in thousands) Pension Fund: EIN/Pension Plan Number Pension Act Zone Status FIP Status 2015 2014 2013 Lumber Employees Local 786 Retirement Fund 516067407 Green (2014 - 2015) N/A $0.4 $0.4 $0.4 Other 1.9 0.6 0.9 Total $2.3 $1.0 $1.3

Share-Based Compensation (Table

Share-Based Compensation (Tables)	12 Months Ended
	Jan. 02, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of activity for performance shares	The following table summarizes activity for our performance share awards during fiscal 2015 : Performance Shares Number of Awards Weighted Average Fair Value Outstanding as of January 3, 2015 1,102,089 $ 1.56 Granted 727,500 0.94 Vested (1) (2) (551,041 ) 2.90 Forfeited (15,481 ) 1.59 Outstanding as of January 2, 2016 (2) 1,263,067 $ 0.90 (1) The total fair value vested in fiscal 2015 , fiscal 2014 , and fiscal 2013 was $1.6 million , $1.7 million and $1.5 million , respectively. (2) During fiscal 2015 , a total of six individuals participating in the plan were no longer employed by the Company or otherwise eligible to meet the service condition of these awards. The Compensation Committee approved an amendment to the applicable Performance Share Award Agreements to allow these shares to vest, if and when they vest for individuals employed by the Company. These amendments were determined to be modifications of the awards, from equity-based awards to liability awards, and adjustments related to the difference in fair value were recorded in fiscal 2015 . Liability awards are subsequently marked to market on a quarterly basis. As of January 2, 2016 , the fair value of the performance shares was based on the closing price of our common stock on January 2, 2016 , of $0.53 . Of these shares, 414,284 shares vested in fiscal 2015 , and 469,418 of these shares were remaining as of January 2, 2016 . The remaining performance shares are expected to vest during fiscal 2016.
Schedule of outstanding employee stock options	The tables below summarize activity and include certain additional information related to our outstanding stock options granted under the 2004 Plan and 2006 Plan for the year ended January 2, 2016 . The maximum contractual term for stock options is ten years. There have been no new employee stock option grants and no stock option exercises during fiscal years 2015 , 2014 , and 2013 . Options Shares Weighted Average Exercise Price Outstanding as of January 3, 2015 784,500 $ 5.05 Granted — — Exercised — — Forfeited — — Expired (25,500 ) 12.99 Outstanding and exercisable as of January 2, 2016 759,000 $ 4.77
Schedule of expense for restricted stock, performance shares, restricted stock units, and stock options, net of estimated forfeitures	Total share-based compensation expense from restricted stock, performance shares, and stock options, net of estimated forfeitures, was as follows: Fiscal Year Ended January 2, 2016 (1) Fiscal Year Ended January 3, 2015 (2) Fiscal Year Ended January 4, 2014 (3) (In thousands) Restricted Stock $ 1,606 $ 1,941 $ 3,521 Performance Shares 127 1,725 2,596 Restricted Stock Units and Options (4) 94 174 — Total $ 1,827 $ 3,840 $ 6,117 (1) See “Performance shares”, above, for a discussion of the modifications to certain performance share awards, now recorded as liability awards. This amendment resulted in an adjustment to fully expense the awards reclassified as liability awards during 2015, and to mark to market all outstanding liability awards on a quarterly basis. A credit to share-based compensation expense of $0.2 million was accordingly recorded during fiscal 2015 on these outstanding performance shares. (2) See “Performance shares”, above, for a discussion of the 2014 modification to certain performance share awards, now recorded as liability awards. These amendments resulted in an adjustment to fully expense the awards reclassified as liability awards during 2014, and to mark to market the outstanding liability awards on a quarterly basis. Share-based compensation expense of $1.2 million was accordingly recorded during fiscal 2014 on these performance shares. (3) Approximately $2.9 million of total share-based compensation during fiscal 2013 was related to the restructuring event discussed in Footnote 4. (4) For all fiscal years presented, there was no compensation expense for options. All compensation expense presented pertains to Restricted Stock Units.
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of activity for restricted stock and restricted stock units	The following table summarizes activity for our restricted stock awards during fiscal 2015 : Restricted Stock Awards Number of Awards Weighted Average Fair Value Outstanding as of January 3, 2015 2,189,178 $ 1.68 Granted 600,000 0.99 Vested (1) (1,062,782 ) 1.39 Forfeited (23,000 ) 1.70 Outstanding as of January 2, 2016 1,703,396 $ 1.46 (1) The total fair value vested in fiscal 2015 , fiscal 2014 , and fiscal 2013 was $1.5 million , $2.4 million , and $6.4 million , respectively.
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of activity for restricted stock and restricted stock units	The following table summarizes activity for our restricted stock units during fiscal 2015 : Restricted Stock Units Number of Awards Weighted Average Fair Value Outstanding as of January 3, 2015 54,054 $ 1.13 Granted 1,448,661 1.00 Vested (1) — — Forfeited (100,909 ) 0.99 Outstanding as of January 2, 2016 1,401,806 $ 1.00 (1) No restricted stock units vested in fiscal 2015 , fiscal 2014 , or fiscal 2013 .
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of share-based compensation, shares authorized under stock option plans, by exercise price range	Outstanding and Exercisable Price Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in Years) $4.66 750,000 $ 4.66 2.2 $14.01 9,000 $ 14.01 0.4 759,000 2.2

Lease Commitments (Tables)

Lease Commitments (Tables)	12 Months Ended
	Jan. 02, 2016
Leases [Abstract]
Schedule of commitments under operating leases	At January 2, 2016 , our total operating lease commitments were as follows: (In thousands) 2016 $ 5,695 2017 5,714 2018 5,370 2019 2,218 2020 1,601 Thereafter 8,689 Total $ 29,287
Schedule of commitments under capital leases	At January 2, 2016 , our total commitments under capital leases were as follows: Principal Interest (In thousands) 2016 $ 2,619 $ 598 2017 2,290 440 2018 2,401 289 2019 1,598 152 2020 1,149 60 Thereafter 559 16 Total $ 10,616 $ 1,555

Accumulated Other Comprehensi34

Accumulated Other Comprehensive Loss (Tables)	12 Months Ended
	Jan. 02, 2016
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Schedule of changes in accumulated balances for each component of other comprehensive income (loss)	The changes in accumulated balances for each component of other comprehensive loss for fiscal years 2013 , 2014 , and 2015 were as follows: Foreign currency translation, net of tax Amortization of unrecognized pension gain (loss), net of tax Other, net of tax Total (In thousands) December 29, 2012, beginning balance $ 1,797 $ (32,051 ) $ 212 $ (30,042 ) Other comprehensive income (loss), net of tax (1) (161 ) 12,158 — 11,997 Amounts reclassified from accumulated other comprehensive income (loss), net of tax (1) — 1,752 — 1,752 January 4, 2014, ending balance, net of tax $ 1,636 $ (18,141 ) $ 212 $ (16,293 ) Other comprehensive income (loss), net of tax (2) (481 ) (18,416 ) — (18,897 ) Amounts reclassified from accumulated other comprehensive income (loss), net of tax (2) — 765 — 765 January 3, 2015, ending balance, net of tax $ 1,155 $ (35,792 ) $ 212 $ (34,425 ) Other comprehensive income (loss), net of tax (3) (759 ) 699 — (60 ) Amounts reclassified from accumulated other comprehensive income (loss), net of tax (3) — (289 ) — (289 ) January 2, 2016, ending balance, net of tax $ 396 $ (35,382 ) $ 212 $ (34,774 ) (1) For the fiscal year ended 2013 , there was $1.8 million (net of tax of $1.1 million ) of actuarial loss recognized in the statements of operations as a component of net periodic pension cost. There was $12.2 million (net of tax of $7.8 million ) of unrecognized actuarial gains included in other comprehensive income, based on updated actuarial assumptions. We allocated income tax expense to accumulated other comprehensive loss to the extent income was recorded in accumulated other comprehensive loss and we have a loss in continuing operations (see Note 5). (2) For the fiscal year ended 2014 , there was $0.8 million of actuarial loss recognized in the statements of operations as a component of net periodic pension cost. There was $18.4 million of unrecognized actuarial loss based on updated actuarial assumptions. There was no intraperiod income tax allocation and the deferred tax benefit was fully offset by a valuation allowance. (3) For the fiscal year ended 2015 , there was $0.3 million of actuarial loss recognized in the statements of operations as a component of net periodic pension cost. There was $0.7 million of unrecognized actuarial gain based on updated actuarial assumptions (see Note 9). There was no intraperiod income tax allocation and the deferred tax benefit was fully offset by a valuation allowance.

Unaudited Selected Quarterly 35

Unaudited Selected Quarterly Financial Data (Tables)	12 Months Ended
	Jan. 02, 2016
Selected Quarterly Financial Information [Abstract]
Schedule of quarterly financial information	First Quarter Second Quarter Third Quarter Fourth Quarter Three Months Ended April 4, 2015 Three Months Ended April 5, 2014 Three Months Ended July 4, 2015 Three Months Ended July 5, 2014 Three Months Ended October 3, 2015 Three Months Ended October 4, 2014 Three Months Ended January 2, 2016 Three Months Ended January 3, 2015 (In thousands, except per share amounts) Net sales $ 454,949 $ 443,944 $ 515,656 $ 531,494 $ 517,831 $ 549,845 $ 428,150 $ 454,110 Gross profit $ 50,196 $ 52,676 $ 59,983 $ 62,033 $ 60,824 $ 64,580 $ 51,469 $ 49,815 Net income (loss) $ (8,945 ) $ (8,608 ) $ 2,870 $ 3,236 $ 561 $ (860 ) $ (6,063 ) $ (7,640 ) Basic weighted average number of common shares outstanding 87,165 85,187 87,399 85,874 87,960 86,399 87,745 86,545 Diluted weighted average number of common shares outstanding 87,165 85,187 87,862 86,472 88,073 86,399 87,745 86,545 Basic and diluted net income (loss) per share applicable to common shares $ (0.10 ) $ (0.10 ) $ 0.03 $ 0.04 $ 0.01 $ (0.01 ) $ (0.07 ) $ (0.09 )

Supplemental Condensed Consol36

Supplemental Condensed Consolidating Financial Statements (Tables)	12 Months Ended
	Jan. 02, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of condensed consolidating statement of operations	The condensed consolidating statement of operations for BlueLinx Holdings Inc. for the fiscal year ended January 2, 2016 , follows: BlueLinx Holdings BlueLinx Corporation and Subsidiaries LLC Subsidiaries Eliminations Consolidated (In thousands) Net sales $ — $ 1,916,585 $ 26,084 $ (26,084 ) $ 1,916,585 Cost of sales — 1,694,113 — — 1,694,113 Gross profit — 222,472 26,084 (26,084 ) 222,472 Operating expenses: Selling, general, and administrative 3,483 219,389 211 (27,142 ) 195,941 Depreciation and amortization — 6,713 3,028 — 9,741 Total operating expenses 3,483 226,102 3,239 (27,142 ) 205,682 Operating income (loss) (3,483 ) (3,630 ) 22,845 1,058 16,790 Non-operating expenses: Interest expense — 14,944 12,398 — 27,342 Other expense (income), net — 878 (7 ) — 871 Income (loss) before provision for (benefit from) income taxes (3,483 ) (19,452 ) 10,454 1,058 (11,423 ) Provision for (benefit from) income taxes (91 ) (29 ) 273 — 153 Equity income (loss) of subsidiaries (9,242 ) — — 9,242 — Net income (loss) $ (12,634 ) $ (19,423 ) $ 10,181 $ 10,300 $ (11,576 ) The condensed consolidating statement of operations for BlueLinx Holdings Inc. for the fiscal year ended January 3, 2015 , follows: BlueLinx Holdings BlueLinx Corporation and Subsidiaries LLC Subsidiaries Eliminations Consolidated (In thousands) Net sales $ — $ 1,979,393 $ 26,329 $ (26,329 ) $ 1,979,393 Cost of sales — 1,750,289 — — 1,750,289 Gross profit — 229,104 26,329 (26,329 ) 229,104 Operating expenses: Selling, general, and administrative 5,498 237,437 (5,260 ) (26,329 ) 211,346 Gains from sales of property — (5,251 ) — — (5,251 ) Depreciation and amortization — 6,405 3,068 — 9,473 Total operating expenses 5,498 238,591 (2,192 ) (26,329 ) 215,568 Operating income (loss) (5,498 ) (9,487 ) 28,521 — 13,536 Non-operating expenses: Interest expense — 13,688 13,083 — 26,771 Other expense (income), net — 337 (12 ) — 325 Income (loss) before provision for (benefit from) income taxes (5,498 ) (23,512 ) 15,450 — (13,560 ) Provision for (benefit from) income taxes (160 ) 22 450 — 312 Equity income (loss) of subsidiaries (8,534 ) — — 8,534 — Net income (loss) $ (13,872 ) $ (23,534 ) $ 15,000 $ 8,534 $ (13,872 ) The condensed consolidating statement of operations for BlueLinx Holdings Inc. for the fiscal year ended January 4, 2014 , follows: BlueLinx Holdings BlueLinx Corporation and Subsidiaries LLC Subsidiaries Eliminations Consolidated (In thousands) Net sales $ — $ 2,151,972 $ 27,363 $ (27,363 ) $ 2,151,972 Cost of sales — 1,923,489 — — 1,923,489 Gross profit — 228,483 27,363 (27,363 ) 228,483 Operating expenses: Selling, general, and administrative 5,913 272,452 (5,115 ) (27,363 ) 245,887 Gains from sales of property — (5,220 ) — — (5,220 ) Depreciation and amortization — 5,700 3,417 — 9,117 Total operating expenses 5,913 272,932 (1,698 ) (27,363 ) 249,784 Operating income (loss) (5,913 ) (44,449 ) 29,061 — (21,301 ) Non-operating expenses: Interest expense — 13,686 14,338 — 28,024 Other expense (income), net — 318 (12 ) — 306 Income (loss) before provision for (benefit from) income taxes (5,913 ) (58,453 ) 14,735 — (49,631 ) Provision for (benefit from) income taxes (157 ) (9,248 ) 392 — (9,013 ) Equity income (loss) of subsidiaries (34,862 ) — — 34,862 — Net income (loss) $ (40,618 ) $ (49,205 ) $ 14,343 $ 34,862 $ (40,618 )
Schedule of condensed consolidating balance sheet	The condensed consolidating balance sheet for BlueLinx Holdings Inc. as of January 2, 2016 , follows: BlueLinx Holdings Inc. BlueLinx Corporation and Subsidiaries LLC Subsidiaries Eliminations Consolidated (In thousands) Assets: Current assets: Cash $ 27 $ 4,781 $ — $ — $ 4,808 Receivables — 138,545 — — 138,545 Inventories — 226,660 — — 226,660 Other current assets 235 20,691 11,085 — 32,011 Intercompany receivable 76,307 33,908 — (110,215 ) — Total current assets 76,569 424,585 11,085 (110,215 ) 402,024 Property and equipment: Land and improvements — 4,085 36,023 — 40,108 Buildings — 11,351 77,655 — 89,006 Machinery and equipment — 79,173 — — 79,173 Construction in progress — 255 — — 255 Property and equipment, at cost — 94,864 113,678 — 208,542 Accumulated depreciation — (70,384 ) (36,582 ) — (106,966 ) Property and equipment, net — 24,480 77,096 — 101,576 Investment in subsidiaries (87,787 ) — — 87,787 — Other non-current assets — 8,034 1,508 — 9,542 Total assets $ (11,218 ) $ 457,099 $ 89,689 $ (22,428 ) $ 513,142 Liabilities: Current liabilities: Accounts payable $ 577 $ 87,510 $ — $ — $ 88,087 Bank overdrafts — 17,287 — — 17,287 Accrued compensation — 4,165 — — 4,165 Current maturities of long-term debt — 5,974 637 — 6,611 Other current liabilities 192 13,672 159 — 14,023 Intercompany payable 33,909 76,306 — (110,215 ) — Total current liabilities 34,678 204,914 796 (110,215 ) 130,173 Non-current liabilities: Long-term debt — 210,920 166,853 — 377,773 Pension benefit obligation — 36,791 — — 36,791 Other non-current liabilities — 14,480 (179 ) — 14,301 Total liabilities 34,678 467,105 167,470 (110,215 ) 559,038 Stockholders’ equity (deficit)/Parent’s investment (45,896 ) (10,006 ) (77,781 ) 87,787 (45,896 ) Total liabilities and stockholders’ equity (deficit) $ (11,218 ) $ 457,099 $ 89,689 $ (22,428 ) $ 513,142 The condensed consolidating balance sheet for BlueLinx Holdings Inc. as of January 3, 2015 , follows: BlueLinx Holdings Inc. BlueLinx Corporation and Subsidiaries LLC Subsidiaries Eliminations Consolidated (In thousands) Assets: Current assets: Cash $ 27 $ 4,495 $ — $ — $ 4,522 Receivables — 144,537 — — 144,537 Inventories — 242,546 — — 242,546 Deferred income tax asset, net — — 50 (50 ) — Other current assets 228 22,353 708 — 23,289 Intercompany receivable 74,071 30,634 — (104,705 ) — Total current assets 74,326 444,565 758 (104,755 ) 414,894 Property and equipment: Land and improvements — 4,061 37,034 — 41,095 Buildings — 11,367 78,794 — 90,161 Machinery and equipment — 77,279 — — 77,279 Construction in progress — 1,188 — — 1,188 Property and equipment, at cost — 93,895 115,828 — 209,723 Accumulated depreciation — (70,077 ) (34,379 ) — (104,456 ) Property and equipment, net — 23,818 81,449 — 105,267 Investment in subsidiaries (78,264 ) — — 78,264 — Other non-current assets — 8,280 7,574 (50 ) 15,804 Total assets $ (3,938 ) $ 476,663 $ 89,781 $ (26,541 ) $ 535,965 Liabilities: Current liabilities: Accounts payable $ 606 $ 66,685 $ — $ — $ 67,291 Bank overdrafts — 27,280 — — 27,280 Accrued compensation 23 5,620 — — 5,643 Current maturities of long-term debt — — 2,679 — 2,679 Other current liabilities 413 12,910 1,076 (50 ) 14,349 Intercompany payable 30,633 74,072 — (104,705 ) — Total current liabilities 31,675 186,567 3,755 (104,755 ) 117,242 Non-current liabilities: Long-term debt — 227,343 172,914 — 400,257 Pension benefit obligation — 41,763 — — 41,763 Non-current deferred income taxes — — 50 (50 ) — Other non-current liabilities 413 12,316 — — 12,729 Total liabilities 32,088 467,989 176,719 (104,805 ) 571,991 Stockholders’ equity (deficit)/Parent’s investment (36,026 ) 8,674 (86,938 ) 78,264 (36,026 ) Total liabilities and stockholders’ equity (deficit) $ (3,938 ) $ 476,663 $ 89,781 $ (26,541 ) $ 535,965
Schedule of condensed consolidating statement of cash flows	The condensed consolidating statement of cash flows for BlueLinx Holdings Inc. for the fiscal year ended January 2, 2016 , follows (in thousands): BlueLinx Holdings Inc. BlueLinx Corporation LLC Subsidiaries Eliminations Consolidated Cash flows from operating activities: Net (loss) income $ (12,634 ) $ (19,423 ) $ 10,181 $ 10,300 $ (11,576 ) Adjustments to reconcile net (loss) income to cash (used in) provided by operating activities: Depreciation and amortization — 6,713 3,028 — 9,741 Amortization of debt issue costs — 1,570 1,420 — 2,990 Severance charges — 1,432 — — 1,432 Pension expense — 730 — — 730 Share-based compensation 335 1,492 — — 1,827 Other — (1,968 ) — — (1,968 ) Equity in earnings of subsidiaries 9,242 — — (9,242 ) — Intercompany receivable (2,236 ) (3,274 ) — 5,510 — Intercompany payable 3,276 2,234 — (5,510 ) — Changes in primary working capital components: Receivables — 5,992 — — 5,992 Inventories — 15,886 — — 15,886 Accounts payable (29 ) 20,825 — — 20,796 Prepaid assets (7 ) 2,926 — — 2,919 Quarterly pension contributions — (4,634 ) — — (4,634 ) Payments on restructuring liability — (726 ) — — (726 ) Other assets and liabilities (29 ) (2,423 ) (1,030 ) — (3,482 ) Net cash (used in) provided by operating activities (2,082 ) 27,352 13,599 1,058 39,927 Cash flows from investing activities: Investment in subsidiaries 2,082 — (1,024 ) (1,058 ) — Property, plant and equipment investments — (1,561 ) — — (1,561 ) Proceeds from disposition of assets — 760 — — 760 Net cash provided by (used in) investing activities 2,082 (801 ) (1,024 ) (1,058 ) (801 ) Cash flows from financing activities: Repurchase of shares to satisfy employee tax withholdings — (459 ) — — (459 ) Repayments on revolving credit facilities — (421,045 ) — — (421,045 ) Borrowings from revolving credit facilities — 409,009 — — 409,009 Payments of principal on mortgage — — (9,523 ) — (9,523 ) Payments on capital lease obligations — (3,743 ) — — (3,743 ) (Decrease) increase in bank overdrafts — (9,993 ) — — (9,993 ) Increase in restricted cash related to the mortgage — — (3,052 ) — (3,052 ) Other — (34 ) — — (34 ) Net cash provided by (used in) financing activities — (26,265 ) (12,575 ) — (38,840 ) Increase (decrease) in cash — 286 — — 286 Balance, beginning of period 27 4,495 — — 4,522 Balance, end of period $ 27 $ 4,781 $ — $ — $ 4,808 Supplemental cash flow information: Net income taxes paid during the period $ — $ 445 $ 248 $ — $ 693 Interest paid during the period $ — $ 12,795 $ 10,980 $ — $ 23,775 Noncash transactions: Capital leases $ — $ 5,075 $ — $ — $ 5,075 The condensed consolidating statement of cash flows for BlueLinx Holdings Inc. for the fiscal year ended January 3, 2015 , follows (in thousands): BlueLinx Holdings Inc. BlueLinx Corporation LLC Subsidiaries Eliminations Consolidated Cash flows from operating activities: Net (loss) income $ (13,872 ) $ (23,534 ) $ 15,000 $ 8,534 $ (13,872 ) Adjustments to reconcile net (loss) income to cash (used in) provided by operating activities: Depreciation and amortization — 6,405 3,068 — 9,473 Amortization of debt issue costs — 1,735 1,421 — 3,156 Gain from sale of assets — — (5,251 ) — (5,251 ) Severance charges — 2,067 — — 2,067 Pension expense — 901 — — 901 Share-based compensation 1,590 2,250 — — 3,840 Other — (148 ) — — (148 ) Equity in earnings of subsidiaries 8,534 — — (8,534 ) — Intercompany receivable (5,617 ) (4,262 ) — 9,879 — Intercompany payable 4,259 5,620 — (9,879 ) — Changes in primary working capital components: Accounts receivable — 5,760 — — 5,760 Inventories — (18,966 ) — — (18,966 ) Accounts payable (376 ) 7,402 — — 7,026 Prepaid assets 89 (1,031 ) — — (942 ) Quarterly pension contributions — (4,676 ) — — (4,676 ) Payments on restructuring liability — (2,805 ) — — (2,805 ) Other assets and liabilities 1,322 1,721 (907 ) — 2,136 Net cash (used in) provided by operating activities (4,071 ) (21,561 ) 13,331 — (12,301 ) Cash flows from investing activities: Investment in subsidiaries 4,359 806 (5,165 ) — — Property, plant and equipment investments — (3,016 ) — — (3,016 ) Proceeds from disposition of assets — 248 7,120 — 7,368 Net cash provided by (used in) investing activities 4,359 (1,962 ) 1,955 — 4,352 Cash flows from financing activities: Repurchase of shares to satisfy employee tax withholdings (210 ) (747 ) — — (957 ) Repayments on revolving credit facilities — (476,473 ) — — (476,473 ) Borrowings on revolving credit facilities — 494,794 — — 494,794 Payments of principal on mortgage — — (9,220 ) — (9,220 ) Payments on capital lease obligations — (2,228 ) — — (2,228 ) (Decrease) increase in bank overdrafts — 7,902 — — 7,902 Increase in restricted cash related to the mortgage — — (6,066 ) — (6,066 ) Other (98 ) (217 ) — — (315 ) Net cash provided by (used in) financing activities (308 ) 23,031 (15,286 ) — 7,437 Increase (decrease) in cash (20 ) (492 ) — — (512 ) Balance, beginning of period 47 4,987 — — 5,034 Balance, end of period $ 27 $ 4,495 $ — $ — $ 4,522 Supplemental cash flow information: Net income taxes paid (refunds) during the period $ — $ (40 ) $ 250 $ — $ 210 Interest paid during the period $ — $ 11,490 $ 11,657 $ — $ 23,147 Noncash transactions: Capital leases $ — $ 1,108 $ — $ — $ 1,108 The condensed consolidating statement of cash flows for BlueLinx Holdings Inc. for the fiscal year ended January 4, 2014 , follows (in thousands): BlueLinx Holdings Inc. BlueLinx Corporation LLC Subsidiaries Eliminations Consolidated Cash flows from operating activities: Net (loss) income $ (40,618 ) $ (49,205 ) $ 14,343 $ 34,862 $ (40,618 ) Adjustments to reconcile net (loss) income to cash (used in) provided by operating activities: Depreciation and amortization — 5,700 3,417 — 9,117 Amortization of debt issue costs — 1,841 1,343 — 3,184 Gain (loss) from sale of properties — 554 (5,774 ) — (5,220 ) Severance charges — 5,607 — — 5,607 Intraperiod income tax allocation related to pension plan — (8,894 ) — — (8,894 ) Pension expense — 4,591 — — 4,591 Share-based compensation 904 5,213 — — 6,117 Other — 1,145 (397 ) — 748 Equity (deficit) in earnings of subsidiaries 34,862 — — (34,862 ) — Intercompany receivable 5,527 2,440 — (7,967 ) — Intercompany payable (2,440 ) (5,527 ) — 7,967 — Changes in primary working capital components: Accounts receivable — 7,168 — — 7,168 Inventories — 6,479 — — 6,479 Accounts payable 779 (17,973 ) (391 ) — (17,585 ) Prepaid assets (14 ) (3,048 ) — — (3,062 ) Quarterly pension contributions — (472 ) — — (472 ) Payments on restructuring liability — (3,057 ) — — (3,057 ) Other assets and liabilities 698 (5,307 ) 625 — (3,984 ) Net cash (used in) provided by operating activities (302 ) (52,745 ) 13,166 — (39,881 ) Cash flows from investing activities: Investment in subsidiaries (35,202 ) 38,663 (3,461 ) — — Property, plant and equipment investments — (4,912 ) — — (4,912 ) Proceeds from disposition of assets — 1,072 9,293 — 10,365 Net cash provided by (used in) investing activities (35,202 ) 34,823 5,832 — 5,453 Cash flows from financing activities: Repurchase of shares to satisfy employee tax withholdings (3,192 ) — — — (3,192 ) Repayments on revolving credit facilities — (560,186 ) — — (560,186 ) Borrowings on revolving credit facilities — 599,968 — — 599,968 Payments of principal on mortgage — — (19,038 ) — (19,038 ) Payments on capital lease obligations — (3,142 ) — — (3,142 ) (Decrease) increase in bank overdrafts — (16,007 ) — — (16,007 ) Proceeds from rights offering, less expenses paid 38,715 — — — 38,715 Debt issuance costs — (2,900 ) — — (2,900 ) Other — 16 40 — 56 Net cash provided by (used in) financing activities 35,523 17,749 (18,998 ) — 34,274 Increase (decrease) in cash 19 (173 ) — — (154 ) Balance, beginning of period 28 5,160 — — 5,188 Balance, end of period $ 47 $ 4,987 $ — $ — $ 5,034 Supplemental cash flow information: Net income taxes paid during the period $ — $ 61 $ 271 $ — $ 332 Interest paid during the period $ — $ 11,226 $ 13,480 $ — $ 24,706 Noncash transactions: Capital leases $ — $ 5,069 $ — $ — $ 5,069
Schedule of condensed consolidating statement of stockholders' equity (deficit)	The condensed consolidating statement of stockholders’ equity (deficit) for BlueLinx Holdings Inc. for fiscal 2013 , fiscal 2014 , and fiscal 2015 follows: BlueLinx Holdings Inc. BlueLinx Corporation and Subsidiaries LLC Subsidiaries Eliminations Consolidated (In thousands) Balance, December 29, 2012 $ (20,592 ) $ 40,603 $ (107,656 ) $ 67,053 $ (20,592 ) Net (loss) income (40,618 ) (49,205 ) 14,343 34,862 (40,618 ) Foreign currency translation adjustment, net of tax (161 ) (161 ) — 161 (161 ) Unrealized income (loss) from pension plan, net of tax 13,910 13,910 — (13,910 ) 13,910 Issuance of restricted stock, net of forfeitures 6 6 — (6 ) 6 Issuance of performance shares 6 6 — (6 ) 6 Issuance of stock related to the rights offering, net of expenses 38,613 — — — 38,613 Compensation related to share-based grants 6,117 — — — 6,117 Impact of net settled shares for vested grants (3,193 ) — — — (3,193 ) Excess tax benefits from share-based compensation arrangements 16 — — — 16 Other (2 ) — — — (2 ) Net transactions with the Parent — 43,880 (3,461 ) (40,419 ) — Balance, January 4, 2014 (5,898 ) 49,039 (96,774 ) 47,735 (5,898 ) Net (loss) income (13,872 ) (23,534 ) 15,000 8,534 (13,872 ) Foreign currency translation adjustment, net of tax (481 ) (481 ) — 481 (481 ) Unrealized income (loss) from pension plan, net of tax (17,651 ) (17,651 ) — 17,651 (17,651 ) Issuance of restricted stock, net of forfeitures 18 — — — 18 Issuance of performance shares 10 — — — 10 Compensation related to share-based grants 2,896 — — — 2,896 Impact of net settled shares for vested grants (963 ) — — — (963 ) Excess tax benefits from share-based compensation arrangements (16 ) — — — (16 ) Other (69 ) — — — (69 ) Net transactions with the Parent — 1,301 (5,164 ) 3,863 — Balance, January 3, 2015 (36,026 ) 8,674 (86,938 ) 78,264 (36,026 ) Net (loss) income (12,634 ) (19,423 ) 10,181 10,300 (11,576 ) Foreign currency translation adjustment, net of tax (759 ) (759 ) — 759 (759 ) Unrealized income (loss) from pension plan, net of tax 410 410 — (410 ) 410 Issuance of restricted stock, net of forfeitures 5 — — — 5 Issuance of performance shares 5 — — — 5 Compensation related to share-based grants 2,051 — — — 2,051 Impact of net settled shares for vested grants (459 ) — — — (459 ) Other 1,511 — — (1,058 ) 453 Net transactions with the Parent — 1,092 (1,024 ) (68 ) — Balance, January 2, 2016 $ (45,896 ) $ (10,006 ) $ (77,781 ) $ 87,787 $ (45,896 )

Summary of Significant Accoun37

Summary of Significant Accounting Policies (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Jan. 04, 2014
New Accounting Pronouncement, Early Adoption [Line Items]
Fiscal period duration	364 days	364 days	371 days
Customer consigned inventory	$ 4.9	$ 6.3
Vendor rebate receivable	8	7.1
Customer rebate payable	6.6	6.4
Selling, general and administrative expenses
New Accounting Pronouncement, Early Adoption [Line Items]
Shipping and handling costs	88.4	91.8	$ 99.7
Advertising expenses	$ 0.5	$ 0.6	$ 1.2

Assets Held for Sale (Details)

Assets Held for Sale (Details) $ in Millions	Jan. 02, 2016USD ($)warehouse	Jan. 03, 2015USD ($)
Assets Held For Sale and Net Gain On Disposition [Line Items]
Number of warehouses held-for-sale | warehouse	5
Other current assets
Assets Held For Sale and Net Gain On Disposition [Line Items]
Total assets held for sale | $	$ 2.3	$ 0.9

Restricted Cash Restricted Ca39

Restricted Cash Restricted Cash (Details) - USD ($) $ in Thousands	Jan. 02, 2016	Jan. 03, 2015
Cash in escrow
Restricted cash	$ 21,188	$ 18,010
Mortgage
Cash in escrow
Restricted cash	9,118	6,067
Insurance
Cash in escrow
Restricted cash	7,437	7,430
Other
Cash in escrow
Restricted cash	$ 4,633	$ 4,513

Restructuring Charges (Details)

Restructuring Charges (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Jan. 04, 2014
Restructuring Reserve [Roll Forward]
Payments	$ (726)	$ (2,805)	$ (3,057)
2013 Facility Lease Obligation and Severance Costs
Restructuring Reserve [Roll Forward]
Beginning Balance	860	3,478
Charges	0	0
Adjustments to reserves	(57)	(136)
Payments	(726)	(2,482)
Ending Balance	77	860	3,478
2013 Facility Lease Obligation and Severance Costs | Reduction in Force Activities
Restructuring Reserve [Roll Forward]
Beginning Balance	313	2,550
Charges	0	0
Adjustments to reserves	(8)	(168)
Payments	(305)	(2,069)
Ending Balance	0	313	2,550
2013 Facility Lease Obligation and Severance Costs | Facility Lease Obligation
Restructuring Reserve [Roll Forward]
Beginning Balance	547	928
Charges	0	0
Adjustments to reserves	(49)	32
Payments	(421)	(413)
Ending Balance	$ 77	$ 547	$ 928

Income Taxes - Provision For In

Income Taxes - Provision For Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Jan. 04, 2014
Federal income taxes:
Current	$ 0	$ 0	$ (492)
Deferred	0	0	(7,385)
State income taxes:
Current	235	160	192
Deferred	0	0	(1,343)
Foreign income taxes:
Current	(68)	134	19
Deferred	(14)	18	(4)
Provision for (benefit from) income taxes	$ 153	$ 312	$ (9,013)

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Detail) - USD ($) $ in Millions	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Jan. 04, 2014
Income Tax Disclosure [Abstract]
Federal statutory income tax rate	35.00%
Non-cash tax benefit on the loss from continuing operations			$ 8.7
Unrecognized tax benefits, if recognized, would reduce effective tax rate	$ 0.2	$ 0.2

Income Taxes - Reconciliation t

Income Taxes - Reconciliation to Federal Statutory Amount (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Jan. 04, 2014
Income Tax Disclosure [Abstract]
Benefit from income taxes computed at the federal statutory tax rate	$ (3,998)	$ (4,746)	$ (17,371)
Benefit from state income taxes, net of federal benefit	(474)	(623)	(1,991)
Valuation allowance change	4,318	5,656	19,445
Nondeductible items	288	232	270
Benefit from allocation of income taxes to other comprehensive income (loss)	0	0	(8,726)
Other	19	(207)	(640)
Provision for (benefit from) income taxes	$ 153	$ 312	$ (9,013)

Income Taxes - Components of Ne

Income Taxes - Components of Net Deferred Income Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Jan. 02, 2016	Jan. 03, 2015	Jan. 04, 2014
Deferred income tax assets:
Inventory reserves	$ 3,007	$ 3,333
Compensation-related accruals	4,819	5,434
Accruals and reserves	508	787
Accounts receivable	744	728
Restructuring costs	32	212
Property and equipment	778	16
Pension	11,628	13,214
Benefit from net operating loss (“NOL”) carryovers (1)	82,055	76,264
Other	371	685
Total gross deferred income tax assets	103,942	100,673
Less: Valuation allowances	(103,311)	(99,979)	$ (88,279)
Total net deferred income tax assets	631	694
Deferred income tax liabilities:
Other	(634)	(711)
Total deferred income tax liabilities	(634)	(711)
Deferred income tax liabilities, net	(3)	$ (17)
Federal NOL carryovers	199,500
State NOL carryovers	$ 253,100

Income Taxes - Deferred Tax Ass

Income Taxes - Deferred Tax Asset Valuation Allowance Activity (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance as of beginning of the year	$ 99,979	$ 88,279
Valuation allowance provided for taxes related to:
Loss before income taxes	3,332	11,700
Balance as of end of the year	$ 103,311	$ 99,979

Income Taxes - Unrecognized Tax

Income Taxes - Unrecognized Tax Benefit Activity (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Jan. 04, 2014
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Beginning Balance	$ 184	$ 259	$ 826
Increases related to current year tax positions	0	0	0
Additions for tax positions in prior years	0	0	0
Reductions for tax positions in prior years	0	0	0
Reductions due to lapse of applicable statute of limitations	0	(75)	(567)
Settlements	0	0	0
Ending Balance	$ 184	$ 184	$ 259

Revolving Credit Facilities (De

Revolving Credit Facilities (Details)	12 Months Ended
	Jan. 02, 2016USD ($)	Mar. 24, 2016USD ($)	Mar. 10, 2016USD ($)	Aug. 04, 2006USD ($)
Revolving credit facility | US
Line of Credit Facility [Line Items]
Fixed charge coverage ratio	1.2
Minimum remaining borrowing capacity level before covered ratio is applicable, while Tranche A Loan is outstanding	$ 35,000,000
Minimum remaining borrowing capacity level before covered ratio is applicable	$ 39,000,000
Minimum percentage of maximum borrowing capacity or alternative base, before covered ratio is applicable	12.50%
Revolving credit facility | Subsequent Event | US
Line of Credit Facility [Line Items]
Minimum remaining excess capacity			$ 35,000,000
Wells Fargo Bank | Revolving credit facility | U.S.
Line of Credit Facility [Line Items]
Revolving credit facility maximum available credit	$ 467,500,000			$ 370,000,000
Line of credit accordion credit	75,000,000
Future required principal payment	35,000,000
Outstanding lines of credit	215,900,000
Revolving credit facility excess availability	$ 51,200,000
Interest rate on revolving credit facility	4.20%
Wells Fargo Bank | Revolving credit facility | U.S. | Subsequent Event
Line of Credit Facility [Line Items]
Revolving credit facility maximum available credit		$ 370,000,000
Wells Fargo Bank | Tranche A Loan | U.S.
Line of Credit Facility [Line Items]
Line of credit facility, revolving credit converted to term loan, pursuant to credit agreement				$ 20,000,000
Wells Fargo Bank | Tranche A Loan | U.S. | Subsequent Event
Line of Credit Facility [Line Items]
Future required principal payment		$ 6,000,000
Canadian Imperial Bank of Commerce | Revolving credit facility | Canada | BlueLinx Canada
Line of Credit Facility [Line Items]
Revolving credit facility maximum available credit	$ 15,000,000
Line of credit accordion credit	5,000,000
Outstanding lines of credit	2,900,000
Revolving credit facility excess availability	$ 1,400,000
Interest rate on revolving credit facility	3.70%
Maximum available credit	$ 10,000,000

Mortgage - Narrative (Details)

Mortgage - Narrative (Details) - Mortgage - USD ($) $ in Millions	Mar. 24, 2016	Jan. 02, 2016
Debt Instrument [Line Items]
Mortgage loan term		10 years
Collateral amount		$ 3.1
Subsequent Event
Debt Instrument [Line Items]
Mortgage interest rate	6.35%
No later than July 10, 2017 | Subsequent Event
Debt Instrument [Line Items]
Mortgage principal payment	$ 60
No later than July 10, 2018 | Subsequent Event
Debt Instrument [Line Items]
Mortgage principal payment	$ 55

Mortgage - Schedule of Mortgage

Mortgage - Schedule of Mortgage Payments (Details) - Mortgage $ in Thousands	Jan. 02, 2016USD ($)
Principal Payments
2,016	$ 637
2,017	60,000
2,018	55,000
2,019	52,563
Total	$ 168,200

Fair Value Measurements (Detail

Fair Value Measurements (Details) $ in Millions	Jan. 02, 2016USD ($)
Discounted carrying value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Value of mortgage	$ 168.2
Fair value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Value of mortgage	$ 169.1

Employee Benefits - Projected B

Employee Benefits - Projected Benefit Obligation and Change in Plan Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Jan. 04, 2014
Change in projected benefit obligation:
Projected benefit obligation at beginning of period	$ 121,955	$ 104,924
Service cost	1,104	1,056	$ 2,193
Interest cost	5,099	5,123	4,750
Actuarial (gain) loss	(8,460)	15,797
Curtailment gain	(272)	0
Benefits paid	(4,371)	(4,945)
Projected benefit obligation at end of period	115,055	121,955	104,924
Change in plan assets:
Fair value of assets at beginning of period	80,192	77,039
Actual return on plan assets	(2,820)	3,422
Employer contributions	5,263	4,676
Benefits paid	(4,371)	(4,945)
Fair value of assets at end of period	78,264	80,192	$ 77,039
Net (unfunded) status of plan	$ (36,791)	$ (41,763)

Employee Benefits - Unfunded St

Employee Benefits - Unfunded Status and Amounts Recognized on Balance Sheet (Details) - USD ($) $ in Thousands	Jan. 02, 2016	Jan. 03, 2015
Compensation and Retirement Disclosure [Abstract]
Unfunded status	$ (36,791)	$ (41,763)
Unrecognized prior service cost	1	1
Unrecognized actuarial loss	31,871	32,309
Net amount recognized	(4,919)	(9,453)
Amounts recognized on the balance sheet consist of:
Accrued pension liability	(36,791)	(41,763)
Accumulated other comprehensive loss (pre-tax)	31,872	32,310
Net amount recognized	$ (4,919)	$ (9,453)

Employee Benefits - Net Periodi

Employee Benefits - Net Periodic Pension Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Jan. 04, 2014
Net periodic pension cost
Service cost	$ 1,104	$ 1,056	$ 2,193
Interest cost on projected benefit obligation	5,099	5,123	4,750
Expected return on plan assets	(6,172)	(6,041)	(5,225)
Amortization of unrecognized loss	699	763	2,873
Net periodic pension cost	$ 730	$ 901	$ 4,591

Employee Benefits - Assumptions

Employee Benefits - Assumptions to Determine Projected Benefit Obligation (Details)	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015
Projected benefit obligation:
Discount rate	4.52%	4.19%
Net periodic pension cost
Discount rate	4.19%	5.00%
Expected long-term rate of return on plan assets	7.54%	7.85%
Minimum
Projected benefit obligation:
Average rate of increase in future compensation levels	2.50%	2.50%
Net periodic pension cost
Average rate of increase in future compensation levels	2.50%	2.50%
Maximum
Projected benefit obligation:
Average rate of increase in future compensation levels	5.50%	5.50%
Net periodic pension cost
Average rate of increase in future compensation levels	5.50%	5.50%

Employee Benefits - Fair Value

Employee Benefits - Fair Value of Total Assets By Category (Details) - USD ($) $ in Thousands	Jan. 02, 2016	Jan. 03, 2015	Jan. 04, 2014
Asset allocation structure of the portfolio
Percentage of fair value of total assets by asset category	100.00%	100.00%
Fair value of plan assets by asset category	$ 78,264	$ 80,192	$ 77,039
Level 1
Asset allocation structure of the portfolio
Fair value of plan assets by asset category	$ 78,264	$ 80,192
Equity securities — domestic
Asset allocation structure of the portfolio
Percentage of fair value of total assets by asset category	59.00%	57.00%
Equity securities — domestic | Level 1
Asset allocation structure of the portfolio
Fair value of plan assets by asset category	$ 46,087	$ 45,950
Equity securities — international
Asset allocation structure of the portfolio
Percentage of fair value of total assets by asset category	14.00%	15.00%
Equity securities — international | Level 1
Asset allocation structure of the portfolio
Fair value of plan assets by asset category	$ 10,912	$ 11,924
Fixed income
Asset allocation structure of the portfolio
Percentage of fair value of total assets by asset category	24.00%	24.00%
Fixed income | Level 1
Asset allocation structure of the portfolio
Fair value of plan assets by asset category	$ 18,792	$ 19,161
Other
Asset allocation structure of the portfolio
Percentage of fair value of total assets by asset category	3.00%	4.00%
Other | Level 1
Asset allocation structure of the portfolio
Fair value of plan assets by asset category	$ 2,473	$ 3,157

Employee Benefits - Estimated F

Employee Benefits - Estimated Future Benefit Payments (Details) $ in Thousands	Jan. 02, 2016USD ($)
Fiscal Year Ending
January 2, 2016	$ 5,612
December 31, 2016	5,922
December 30, 2017	6,188
December 29, 2018	6,430
December 28, 2019	6,673
Thereafter	$ 36,100

Employee Benefits - Multiemploy

Employee Benefits - Multiemployer Pension Plans (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Jan. 04, 2014
Multiemployer Plans [Line Items]
Multiemployer contributions for the period	$ 2.3	$ 1	$ 1.3
Lumber Employees Local 786 Retirement Fund
Multiemployer Plans [Line Items]
EIN/Pension Plan Number	516,067,407
Pension Act Zone Status	Green
Certified Zone Status, Date	Aug. 31, 2015
FIP Status	NA
Multiemployer contributions for the period	$ 0.4	0.4	0.4
Other
Multiemployer Plans [Line Items]
Multiemployer contributions for the period	$ 1.9	$ 0.6	$ 0.9

Employee Benefits - Single-Empl

Employee Benefits - Single-Employer Defined Benefit Pension Plan - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Jan. 04, 2014
Compensation and Retirement Disclosure [Abstract]
Unfunded status	$ (36,791)	$ (41,763)
Gain (loss) adjustment to other comprehensive income (loss) net of tax	(400)	17,700	$ (13,900)
Gain on adjustment to other comprehensive income (loss) before tax			22,800
Tax expense from adjustment to other comprehensive income (loss)			8,900
Decrease in the unfunded obligation	5,000
Actuarial gain	8,460	(15,797)
Actual return on plan assets	2,820	(3,422)
Employer contributions	5,263	$ 4,676
Charge due to current year service and interest cost	$ 6,100
Change in discount rate	4.52%	4.19%
Net periodic pension costs	$ 730	$ 901	$ 4,591
Recognized net gain due to curtailments	(300)
Estimated net loss expected to be amortized from accumulated other comprehensive loss into net periodic cost over the next fiscal year	900
Accumulated benefit obligation for the hourly pension plan	$ 114,000	$ 120,500

Employee Benefits - Expected Ra

Employee Benefits - Expected Rate of Return, Investment Policy, and Multiemployer Plans - Narrative (Details) $ in Millions	12 Months Ended
	Jan. 02, 2016USD ($)payment	Jan. 03, 2015USD ($)	Jan. 04, 2014USD ($)
Asset allocation structure of the portfolio
Compound annualized risk free rate	3.50%
Expected overall portfolio return percentage	8.57%
Percentage of estimated expense	0.75%
Net long term rate of return	7.82%
Number of minimum quarterly cash contributions during fiscal 2016 and 2017 | payment	4
Quarterly future employer contribution in 2016	$ 1
Minimum required contribution for plan year, per quarter cash contributions during fiscal - 2016	$ 4.2
Percentages of employees represented by various labour unions	36.00%
Percentage of collective bargaining agreements up for renewal in 2016	16.00%
Contributions to the hourly defined contribution plan		$ 0.1	$ 0.1
Contributions to the salaried defined contribution plan		$ 0.9	$ 1.1
Equities
Asset allocation structure of the portfolio
Asset allocation structure of the portfolio	60.00%
Equity securities — domestic
Asset allocation structure of the portfolio
Target allocations for fiscal 2016	55.00%
Equity securities — international
Asset allocation structure of the portfolio
Target allocations for fiscal 2016	10.00%
Fixed income
Asset allocation structure of the portfolio
Asset allocation structure of the portfolio	25.00%
Target allocations for fiscal 2016	30.00%
Other
Asset allocation structure of the portfolio
Asset allocation structure of the portfolio	15.00%
Target allocations for fiscal 2016	5.00%

Share-Based Compensation - Narr

Share-Based Compensation - Narrative (Details)	12 Months Ended
	Jan. 02, 2016USD ($)trancheemployee$ / sharesshares	Jan. 03, 2015USD ($)shares	Jan. 04, 2014USD ($)shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 1,827,000	$ 3,840,000	$ 6,117,000
Income tax benefits offset by a valuation allowance	$ 700,000	1,500,000	2,400,000
2013 Facility Lease Obligation and Severance Costs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation related to 2013 restructuring and change in executive leadership			2,900,000
Long term equity incentive plan 2006
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares reserved for issuance | shares	12,200,000
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized compensation expense	$ 1,200,000
Weighted average term for compensation expense to be recognized	1 year 4 months 24 days
Weighted average remaining contractual term	1 year 4 months 24 days
Total fair value of vested stocks	$ 1,500,000	2,400,000	6,400,000
Stock-based compensation expense	$ 1,606,000	1,941,000	3,521,000
Restricted Stock | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards vesting period	3 years
Weighted average remaining contractual term	3 years
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized compensation expense	$ 700,000
Weighted average term for compensation expense to be recognized	2 years 3 months 18 days
Weighted average remaining contractual term	2 years 3 months 18 days
Number of vesting tranches | tranche	3
Restricted Stock Units (RSUs) | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards vesting period	3 years
Weighted average remaining contractual term	3 years
Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized compensation expense	$ 600,000
Weighted average term for compensation expense to be recognized	2 years 3 months 18 days
Weighted average remaining contractual term	1 year 6 months
Total fair value of vested stocks	$ 1,600,000	1,700,000	1,500,000
Fair value of awards based on opening price of common stock (in dollars per share) | $ / shares	$ 0.53
Stock-based compensation expense	$ 127,000	1,725,000	$ 2,596,000
Performance Shares | Employees and Directors No Longer Employed During Current Year
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employees no longer employed by the Company | employee	6
Nonvested number of shares outstanding | shares	469,418
Stock-based compensation expense	$ 200,000
Performance Shares | Employees and Directors No Longer Employed During Prior Year
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares vested during the period | shares	414,284
Stock-based compensation expense		$ 1,200,000
Performance Shares | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average remaining contractual term	3 years
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options granted in the period | shares	0	0	0
Stock options exercised in the period | shares	0	0	0
Compensation expense for options	$ 0	$ 0	$ 0
Stock options | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average remaining contractual term	10 years

Share-Based Compensation - Shar

Share-Based Compensation - Share-based Compensation Award Activity (Details) - $ / shares	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Jan. 04, 2014
Restricted Stock
Number of Awards
Beginning outstanding balance (in shares)	2,189,178
Granted (in shares)	600,000
Vested (in shares)	(1,062,782)
Forfeited (in shares)	(23,000)
Ending outstanding balance (in shares)	1,703,396	2,189,178
Weighted Average Fair Value
Beginning outstanding balance (in dollars per share)	$ 1.68
Granted (in dollars per share)	0.99
Vested (in dollars per share)	1.39
Forfeited (in dollars per share)	1.70
Ending outstanding balance (in dollars per share)	$ 1.46	$ 1.68
Restricted Stock Units (RSUs)
Number of Awards
Beginning outstanding balance (in shares)	54,054
Granted (in shares)	1,448,661
Vested (in shares)	0
Forfeited (in shares)	(100,909)
Ending outstanding balance (in shares)	1,401,806	54,054
Weighted Average Fair Value
Beginning outstanding balance (in dollars per share)	$ 1.13
Granted (in dollars per share)	1
Vested (in dollars per share)	0
Forfeited (in dollars per share)	0.99
Ending outstanding balance (in dollars per share)	$ 1	$ 1.13
Performance Shares
Number of Awards
Beginning outstanding balance (in shares)	1,102,089
Granted (in shares)	727,500
Vested (in shares)	(551,041)
Forfeited (in shares)	(15,481)
Ending outstanding balance (in shares)	1,263,067	1,102,089
Weighted Average Fair Value
Beginning outstanding balance (in dollars per share)	$ 1.56
Granted (in dollars per share)	0.94
Vested (in dollars per share)	2.90
Forfeited (in dollars per share)	1.59
Ending outstanding balance (in dollars per share)	$ 0.90	$ 1.56
Stock options
Shares
Beginning outstanding balance (in shares)	784,500
Granted (in shares)	0	0	0
Exercised (in shares)	0	0	0
Forfeited (in shares)	0
Expired (in shares)	(25,500)
Ending outstanding balance (in shares)	759,000	784,500
Exercisable (in shares)	759,000
Weighted Average Exercise Price
Beginning outstanding balance (in dollars per share)	$ 5.05
Granted (in dollars per share)	0
Exercised (in dollars per share)	0
Forfeited (in dollars per share)	0
Expired (in dollars per share)	12.99
Ending outstanding balance (in dollars per share)	4.77	$ 5.05
Exercisable (in dollars per share)	$ 4.77

Share-Based Compensation - Exer

Share-Based Compensation - Exercise Price Range of Options Outstanding and Exercisable (Details) - Stock options	12 Months Ended
	Jan. 02, 2016$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options, outstanding (in shares) | shares	759,000
Weighted average remaining contractual life, outstanding	2 years 2 months 12 days
Number of options, exercisable (in shares) | shares	759,000
Weighted average remaining contractual life, exercisable	2 years 2 months 12 days
$ 4.66
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise price (in dollars per share) | $ / shares	$ 4.66
Number of options, outstanding (in shares) | shares	750,000
Weighted average exercise price, outstanding (in dollars per share) | $ / shares	$ 4.66
Weighted average remaining contractual life, outstanding	2 years 2 months 12 days
Number of options, exercisable (in shares) | shares	750,000
Weighted average exercise price, exercisable (in dollars per share) | $ / shares	$ 4.66
Weighted average remaining contractual life, exercisable	2 years 2 months 12 days
$ 14.01
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise price (in dollars per share) | $ / shares	$ 14.01
Number of options, outstanding (in shares) | shares	9,000
Weighted average exercise price, outstanding (in dollars per share) | $ / shares	$ 14.01
Weighted average remaining contractual life, outstanding	4 months 24 days
Number of options, exercisable (in shares) | shares	9,000
Weighted average exercise price, exercisable (in dollars per share) | $ / shares	$ 14.01
Weighted average remaining contractual life, exercisable	4 months 24 days

Share-Based Compensation - Tota

Share-Based Compensation - Total Share-based Compensation Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Jan. 04, 2014
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation expense	$ 1,827	$ 3,840	$ 6,117
Restricted Stock
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation expense	1,606	1,941	3,521
Performance Shares
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation expense	127	1,725	2,596
Restricted Stock Units and Options
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock-based compensation expense	$ 94	$ 174	$ 0

Loss per Common Share (Details)

Loss per Common Share (Details) - shares	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Jan. 04, 2014
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	5,127,269	4,129,822	4,595,650
Restricted Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	1,703,396	2,189,177	1,618,283
Performance Shares
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	1,263,067	1,102,091	2,192,868
Restricted Stock Units (RSUs)
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	1,401,806	54,054	0
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	759,000	785,000	784,500

Lease Commitments - Narrative (

Lease Commitments - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Jan. 04, 2014
Leases [Abstract]
Total rent expense	$ 4.8	$ 4.5	$ 4.8
Capital Leased Assets [Line Items]
Basis of assets under capital leases	22.1	16.4
Net book value of assets under capital leases	$ 11.5	$ 9
Minimum
Capital Leased Assets [Line Items]
Capital lease maturity	3 years
Capital lease interest rate	4.00%
Maximum
Capital Leased Assets [Line Items]
Capital lease maturity	7 years
Capital lease interest rate	9.10%

Lease Commitments - Operating L

Lease Commitments - Operating Lease Commitments (Details) $ in Thousands	Jan. 02, 2016USD ($)
Leases [Abstract]
2,016	$ 5,695
2,017	5,714
2,018	5,370
2,019	2,218
2,020	1,601
Thereafter	8,689
Total	$ 29,287

Lease Commitments - Capital Lea

Lease Commitments - Capital Lease Commitments (Details) $ in Thousands	Jan. 02, 2016USD ($)
Principal
2,016	$ 2,619
2,017	2,290
2,018	2,401
2,019	1,598
2,020	1,149
Thereafter	559
Total	10,616
Interest
2,016	598
2,017	440
2,018	289
2,019	152
2,020	60
Thereafter	16
Total	$ 1,555

Commitments and Contingencies (

Commitments and Contingencies (Details)	Jan. 02, 2016employee
Commitments and Contingencies Disclosure [Abstract]
Number of persons employed on full-time basis	1,600
Percentages of employees represented by various labour unions	36.00%
Percentage of collective bargaining agreements up for renewal in 2016	16.00%

Subsequent Event (Details)

Subsequent Event (Details)	Mar. 10, 2016USD ($)
Subsequent Event | Revolving credit facility | US
Subsequent Event [Line Items]
Minimum remaining excess capacity	$ 35,000,000

Retrospective Application - P70

Retrospective Application - Presentation of Debt Issuance Costs (Details) - New Accounting Pronouncement, Early Adoption, Effect $ in Millions	Jan. 03, 2015USD ($)
Long-term debt
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Deferred finance costs, net	$ 3
Other noncurrent assets
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Deferred finance costs, net	$ (3)

Accumulated Other Comprehensi71

Accumulated Other Comprehensive Loss - Change in Accumulated Balances for Each Component of Other Comprehensive Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Jan. 04, 2014
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance, net of tax	$ (34,425)	$ (16,293)	$ (30,042)
Other comprehensive income (loss) before reclassification, net of tax	(60)	(18,897)	11,997
Amounts reclassified from accumulated other comprehensive income (loss), net of tax	(289)	765	1,752
Ending balance, net of tax	(34,774)	(34,425)	(16,293)
Foreign currency, net of tax
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance, net of tax	1,155	1,636	1,797
Other comprehensive income (loss) before reclassification, net of tax	(759)	(481)	(161)
Amounts reclassified from accumulated other comprehensive income (loss), net of tax	0	0	0
Ending balance, net of tax	396	1,155	1,636
Amortization of unrecognized pension gain (loss), net of tax
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance, net of tax	(35,792)	(18,141)	(32,051)
Other comprehensive income (loss) before reclassification, net of tax	699	(18,416)	12,158
Amounts reclassified from accumulated other comprehensive income (loss), net of tax	(289)	765	1,752
Ending balance, net of tax	(35,382)	(35,792)	(18,141)
Other, net of tax
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance, net of tax	212	212	212
Other comprehensive income (loss) before reclassification, net of tax	0	0	0
Amounts reclassified from accumulated other comprehensive income (loss), net of tax	0	0	0
Ending balance, net of tax	$ 212	$ 212	$ 212

Accumulated Other Comprehensi72

Accumulated Other Comprehensive Loss - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Jan. 04, 2014
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other comprehensive income (loss), net	$ (300)	$ (18,100)	$ 13,700
Actuarial loss recognized in the statements of operations as a component of net periodic pension costs, net of tax	(289)	765	1,752
Tax expense of actuarial losses recognized in the statements of operations as a s component of net periodic pension cost			1,100
Unrecognized actuarial gain (loss) based on updated actuarial assumption included in other comprehensive income, net of tax	(60)	(18,897)	11,997
Tax expense of unrecognized actuarial gain (loss) based on updated actuarial assumption included in other comprehensive income			7,800
Accumulated Defined Benefit Plans Adjustment
Accumulated Other Comprehensive Income (Loss) [Line Items]
Actuarial loss recognized in the statements of operations as a component of net periodic pension costs, net of tax	(289)	765	1,752
Unrecognized actuarial gain (loss) based on updated actuarial assumption included in other comprehensive income, net of tax	$ 699	$ (18,416)	$ 12,158

Unaudited Selected Quarterly 73

Unaudited Selected Quarterly Financial Data (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Jan. 02, 2016	Oct. 03, 2015	Jul. 04, 2015	Apr. 04, 2015	Jan. 03, 2015	Oct. 04, 2014	Jul. 05, 2014	Apr. 05, 2014	Jan. 02, 2016	Jan. 03, 2015	Jan. 04, 2014
Selected Quarterly Financial Information [Abstract]
Fiscal period duration									364 days	364 days	371 days
Net sales	$ 428,150	$ 517,831	$ 515,656	$ 454,949	$ 454,110	$ 549,845	$ 531,494	$ 443,944	$ 1,916,585	$ 1,979,393	$ 2,151,972
Gross profit	51,469	60,824	59,983	50,196	49,815	64,580	62,033	52,676	222,472	229,104	228,483
Net income (loss)	$ (6,063)	$ 561	$ 2,870	$ (8,945)	$ (7,640)	$ (860)	$ 3,236	$ (8,608)	$ (11,576)	$ (13,872)	$ (40,618)
Basic weighted average number of common shares outstanding (in shares)	87,745	87,960	87,399	87,165	86,545	86,399	85,874	85,187
Diluted weighted average number of common shares outstanding (in shares)	87,745	88,073	87,862	87,165	86,545	86,399	86,472	85,187
Basic and diluted net income (loss) per share applicable to common shares (in dollars per share)	$ (0.07)	$ 0.01	$ 0.03	$ (0.10)	$ (0.09)	$ (0.01)	$ 0.04	$ (0.10)	$ (0.13)	$ (0.16)	$ (0.51)

Supplemental Condensed Consol74

Supplemental Condensed Consolidating Financial Statements - Condensed Consolidating Statement of Operations (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Jan. 02, 2016	Oct. 03, 2015	Jul. 04, 2015	Apr. 04, 2015	Jan. 03, 2015	Oct. 04, 2014	Jul. 05, 2014	Apr. 05, 2014	Jan. 02, 2016	Jan. 03, 2015	Jan. 04, 2014
Condensed Financial Statements, Captions [Line Items]
Net sales	$ 428,150	$ 517,831	$ 515,656	$ 454,949	$ 454,110	$ 549,845	$ 531,494	$ 443,944	$ 1,916,585	$ 1,979,393	$ 2,151,972
Cost of sales									1,694,113	1,750,289	1,923,489
Gross profit	51,469	60,824	59,983	50,196	49,815	64,580	62,033	52,676	222,472	229,104	228,483
Operating expenses:
Selling, general, and administrative									195,941	211,346	245,887
Gains from sales of property									0	(5,251)	(5,220)
Depreciation and amortization									9,741	9,473	9,117
Total operating expenses									205,682	215,568	249,784
Operating income (loss)									16,790	13,536	(21,301)
Non-operating expenses:
Interest expense									27,342	26,771	28,024
Other expense (income), net									871	325	306
Income (loss) before provision for (benefit from) income taxes									(11,423)	(13,560)	(49,631)
Provision for (benefit from) income taxes									153	312	(9,013)
Equity income (loss) of subsidiaries									0	0	0
Net income (loss)	$ (6,063)	$ 561	$ 2,870	$ (8,945)	$ (7,640)	$ (860)	$ 3,236	$ (8,608)	(11,576)	(13,872)	(40,618)
BlueLinx Holdings
Condensed Financial Statements, Captions [Line Items]
Net sales									0	0	0
Cost of sales									0	0	0
Gross profit									0	0	0
Operating expenses:
Selling, general, and administrative									3,483	5,498	5,913
Gains from sales of property										0	0
Depreciation and amortization									0	0	0
Total operating expenses									3,483	5,498	5,913
Operating income (loss)									(3,483)	(5,498)	(5,913)
Non-operating expenses:
Interest expense									0	0	0
Other expense (income), net									0	0	0
Income (loss) before provision for (benefit from) income taxes									(3,483)	(5,498)	(5,913)
Provision for (benefit from) income taxes									(91)	(160)	(157)
Equity income (loss) of subsidiaries									(9,242)	(8,534)	(34,862)
Net income (loss)									(12,634)	(13,872)	(40,618)
BlueLinx Corporation and Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net sales									1,916,585	1,979,393	2,151,972
Cost of sales									1,694,113	1,750,289	1,923,489
Gross profit									222,472	229,104	228,483
Operating expenses:
Selling, general, and administrative									219,389	237,437	272,452
Gains from sales of property										(5,251)	(5,220)
Depreciation and amortization									6,713	6,405	5,700
Total operating expenses									226,102	238,591	272,932
Operating income (loss)									(3,630)	(9,487)	(44,449)
Non-operating expenses:
Interest expense									14,944	13,688	13,686
Other expense (income), net									878	337	318
Income (loss) before provision for (benefit from) income taxes									(19,452)	(23,512)	(58,453)
Provision for (benefit from) income taxes									(29)	22	(9,248)
Equity income (loss) of subsidiaries									0	0	0
Net income (loss)									(19,423)	(23,534)	(49,205)
LLC Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net sales									26,084	26,329	27,363
Cost of sales									0	0	0
Gross profit									26,084	26,329	27,363
Operating expenses:
Selling, general, and administrative									211	(5,260)	(5,115)
Gains from sales of property										0	0
Depreciation and amortization									3,028	3,068	3,417
Total operating expenses									3,239	(2,192)	(1,698)
Operating income (loss)									22,845	28,521	29,061
Non-operating expenses:
Interest expense									12,398	13,083	14,338
Other expense (income), net									(7)	(12)	(12)
Income (loss) before provision for (benefit from) income taxes									10,454	15,450	14,735
Provision for (benefit from) income taxes									273	450	392
Equity income (loss) of subsidiaries									0	0	0
Net income (loss)									10,181	15,000	14,343
Eliminations
Condensed Financial Statements, Captions [Line Items]
Net sales									(26,084)	(26,329)	(27,363)
Cost of sales									0	0	0
Gross profit									(26,084)	(26,329)	(27,363)
Operating expenses:
Selling, general, and administrative									(27,142)	(26,329)	(27,363)
Gains from sales of property										0	0
Depreciation and amortization									0	0	0
Total operating expenses									(27,142)	(26,329)	(27,363)
Operating income (loss)									1,058	0	0
Non-operating expenses:
Interest expense									0	0	0
Other expense (income), net									0	0	0
Income (loss) before provision for (benefit from) income taxes									1,058	0	0
Provision for (benefit from) income taxes									0	0	0
Equity income (loss) of subsidiaries									9,242	8,534	34,862
Net income (loss)									$ 10,300	$ 8,534	$ 34,862

Supplemental Condensed Consol75

Supplemental Condensed Consolidating Financial Statements - Condensed Consolidating Balance Sheet (Details) - USD ($) $ in Thousands	Jan. 02, 2016	Jan. 03, 2015	Jan. 04, 2014	Dec. 29, 2012
Current assets:
Cash	$ 4,808	$ 4,522	$ 5,034	$ 5,188
Receivables	138,545	144,537
Inventories, net	226,660	242,546
Deferred income tax asset, net		0
Other current assets	32,011	23,289
Intercompany receivable	0	0
Total current assets	402,024	414,894
Property and equipment:
Land and improvements	40,108	41,095
Buildings	89,006	90,161
Machinery and equipment	79,173	77,279
Construction in progress	255	1,188
Property and equipment, at cost	208,542	209,723
Accumulated depreciation	(106,966)	(104,456)
Property and equipment, net	101,576	105,267
Investment in subsidiaries	0	0
Other non-current assets	9,542	15,804
Total assets	513,142	535,965
Current liabilities:
Accounts payable	88,087	67,291
Bank overdrafts	17,287	27,280
Accrued compensation	4,165	5,643
Current maturities of long-term debt	6,611	2,679
Other current liabilities	14,023	14,349
Intercompany payable	0	0
Total current liabilities	130,173	117,242
Non-current liabilities:
Long-term debt	377,773	400,257
Pension benefit obligation	36,791	41,763
Non-current deferred income taxes		0
Other non-current liabilities	14,301	12,729
Total liabilities	559,038	571,991
Stockholders’ equity (deficit)/Parent’s investment	(45,896)	(36,026)	(5,898)	(20,592)
Total liabilities and stockholders’ equity (deficit)	513,142	535,965
BlueLinx Holdings
Current assets:
Cash	27	27	47	28
Receivables	0	0
Inventories, net	0	0
Deferred income tax asset, net		0
Other current assets	235	228
Intercompany receivable	76,307	74,071
Total current assets	76,569	74,326
Property and equipment:
Land and improvements	0	0
Buildings	0	0
Machinery and equipment	0	0
Construction in progress	0	0
Property and equipment, at cost	0	0
Accumulated depreciation	0	0
Property and equipment, net	0	0
Investment in subsidiaries	(87,787)	(78,264)
Other non-current assets	0	0
Total assets	(11,218)	(3,938)
Current liabilities:
Accounts payable	577	606
Bank overdrafts	0	0
Accrued compensation	0	23
Current maturities of long-term debt	0	0
Other current liabilities	192	413
Intercompany payable	33,909	30,633
Total current liabilities	34,678	31,675
Non-current liabilities:
Long-term debt	0	0
Pension benefit obligation	0	0
Non-current deferred income taxes		0
Other non-current liabilities	0	413
Total liabilities	34,678	32,088
Stockholders’ equity (deficit)/Parent’s investment	(45,896)	(36,026)	(5,898)	(20,592)
Total liabilities and stockholders’ equity (deficit)	(11,218)	(3,938)
BlueLinx Corporation and Subsidiaries
Current assets:
Cash	4,781	4,495	4,987	5,160
Receivables	138,545	144,537
Inventories, net	226,660	242,546
Deferred income tax asset, net		0
Other current assets	20,691	22,353
Intercompany receivable	33,908	30,634
Total current assets	424,585	444,565
Property and equipment:
Land and improvements	4,085	4,061
Buildings	11,351	11,367
Machinery and equipment	79,173	77,279
Construction in progress	255	1,188
Property and equipment, at cost	94,864	93,895
Accumulated depreciation	(70,384)	(70,077)
Property and equipment, net	24,480	23,818
Investment in subsidiaries	0	0
Other non-current assets	8,034	8,280
Total assets	457,099	476,663
Current liabilities:
Accounts payable	87,510	66,685
Bank overdrafts	17,287	27,280
Accrued compensation	4,165	5,620
Current maturities of long-term debt	5,974	0
Other current liabilities	13,672	12,910
Intercompany payable	76,306	74,072
Total current liabilities	204,914	186,567
Non-current liabilities:
Long-term debt	210,920	227,343
Pension benefit obligation	36,791	41,763
Non-current deferred income taxes		0
Other non-current liabilities	14,480	12,316
Total liabilities	467,105	467,989
Stockholders’ equity (deficit)/Parent’s investment	(10,006)	8,674	49,039	40,603
Total liabilities and stockholders’ equity (deficit)	457,099	476,663
LLC Subsidiaries
Current assets:
Cash	0	0	0	0
Receivables	0	0
Inventories, net	0	0
Deferred income tax asset, net		50
Other current assets	11,085	708
Intercompany receivable	0	0
Total current assets	11,085	758
Property and equipment:
Land and improvements	36,023	37,034
Buildings	77,655	78,794
Machinery and equipment	0	0
Construction in progress	0	0
Property and equipment, at cost	113,678	115,828
Accumulated depreciation	(36,582)	(34,379)
Property and equipment, net	77,096	81,449
Investment in subsidiaries	0	0
Other non-current assets	1,508	7,574
Total assets	89,689	89,781
Current liabilities:
Accounts payable	0	0
Bank overdrafts	0	0
Accrued compensation	0	0
Current maturities of long-term debt	637	2,679
Other current liabilities	159	1,076
Intercompany payable	0	0
Total current liabilities	796	3,755
Non-current liabilities:
Long-term debt	166,853	172,914
Pension benefit obligation	0	0
Non-current deferred income taxes		50
Other non-current liabilities	(179)	0
Total liabilities	167,470	176,719
Stockholders’ equity (deficit)/Parent’s investment	(77,781)	(86,938)	(96,774)	(107,656)
Total liabilities and stockholders’ equity (deficit)	89,689	89,781
Eliminations
Current assets:
Cash	0	0	0	0
Receivables	0	0
Inventories, net	0	0
Deferred income tax asset, net		(50)
Other current assets	0	0
Intercompany receivable	(110,215)	(104,705)
Total current assets	(110,215)	(104,755)
Property and equipment:
Land and improvements	0	0
Buildings	0	0
Machinery and equipment	0	0
Construction in progress	0	0
Property and equipment, at cost	0	0
Accumulated depreciation	0	0
Property and equipment, net	0	0
Investment in subsidiaries	87,787	78,264
Other non-current assets	0	(50)
Total assets	(22,428)	(26,541)
Current liabilities:
Accounts payable	0	0
Bank overdrafts	0	0
Accrued compensation	0	0
Current maturities of long-term debt	0	0
Other current liabilities	0	(50)
Intercompany payable	(110,215)	(104,705)
Total current liabilities	(110,215)	(104,755)
Non-current liabilities:
Long-term debt	0	0
Pension benefit obligation	0	0
Non-current deferred income taxes		(50)
Other non-current liabilities	0	0
Total liabilities	(110,215)	(104,805)
Stockholders’ equity (deficit)/Parent’s investment	87,787	78,264	$ 47,735	$ 67,053
Total liabilities and stockholders’ equity (deficit)	$ (22,428)	$ (26,541)

Supplemental Condensed Consol76

Supplemental Condensed Consolidating Financial Statements - Condensed Consolidating Statement Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Jan. 02, 2016	Oct. 03, 2015	Jul. 04, 2015	Apr. 04, 2015	Jan. 03, 2015	Oct. 04, 2014	Jul. 05, 2014	Apr. 05, 2014	Jan. 02, 2016	Jan. 03, 2015	Jan. 04, 2014
Cash flows from operating activities:
Net income (loss)	$ (6,063)	$ 561	$ 2,870	$ (8,945)	$ (7,640)	$ (860)	$ 3,236	$ (8,608)	$ (11,576)	$ (13,872)	$ (40,618)
Adjustments to reconcile net loss to cash provided by (used in) operations:
Depreciation and amortization									9,741	9,473	9,117
Amortization of debt issuance costs									2,990	3,156	3,184
Gain (loss) from sale of properties									0	(5,251)	(5,220)
Severance charges									1,432	2,067	5,607
Intraperiod income tax allocation related to pension plan									0	0	(8,894)
Pension expense									730	901	4,591
Share-based compensation									1,827	3,840	6,117
Other									(1,968)	(148)	748
Equity (deficit) in earnings of subsidiaries									0	0	0
Intercompany receivable									0	0	0
Intercompany payable									0	0	0
Changes in operating assets and liabilities:
Accounts receivable									5,992	5,760	7,168
Inventories									15,886	(18,966)	6,479
Accounts payable									20,796	7,026	(17,585)
Prepaid assets									2,919	(942)	(3,062)
Quarterly pension contributions									(4,634)	(4,676)	(472)
Payments on restructuring liability									(726)	(2,805)	(3,057)
Other assets and liabilities									(3,482)	2,136	(3,984)
Net cash provided by (used in) operating activities									39,927	(12,301)	(39,881)
Cash flows from investing activities:
Investment in subsidiaries									0	0	0
Property and equipment investments									(1,561)	(3,016)	(4,912)
Proceeds from disposition of assets									760	7,368	10,365
Net cash (used in) provided by investing activities									(801)	4,352	5,453
Payments on capital lease obligations
Repurchase of shares to satisfy employee tax withholdings									(459)	(957)	(3,192)
Repayments on revolving credit facilities									(421,045)	(476,473)	(560,186)
Borrowings from revolving credit facilities									409,009	494,794	599,968
Principal payments on mortgage									(9,523)	(9,220)	(19,038)
Payments on capital lease obligations									(3,743)	(2,228)	(3,142)
(Decrease) increase in bank overdrafts									(9,993)	7,902	(16,007)
Proceeds from stock offering less expenses paid									0	0	38,715
Decrease in restricted cash related to the mortgage									(3,052)	(6,066)	0
Debt financing costs									0	0	(2,900)
Other									(34)	(315)	56
Net cash (used in) provided by financing activities									(38,840)	7,437	34,274
Increase (decrease) in cash									286	(512)	(154)
Cash, beginning of period				4,522				5,034	4,522	5,034	5,188
Cash, end of period	4,808				4,522				4,808	4,522	5,034
Supplemental Cash Flow Information
Net income tax payments during the period									693	210	332
Interest paid during the period									23,775	23,147	24,706
Noncash transactions:
Equipment under capital leases									5,075	1,108	5,069
BlueLinx Holdings
Cash flows from operating activities:
Net income (loss)									(12,634)	(13,872)	(40,618)
Adjustments to reconcile net loss to cash provided by (used in) operations:
Depreciation and amortization									0	0	0
Amortization of debt issuance costs									0	0	0
Gain (loss) from sale of properties										0	0
Severance charges									0	0	0
Intraperiod income tax allocation related to pension plan											0
Pension expense									0	0	0
Share-based compensation									335	1,590	904
Other									0	0	0
Equity (deficit) in earnings of subsidiaries									9,242	8,534	34,862
Intercompany receivable									(2,236)	(5,617)	5,527
Intercompany payable									3,276	4,259	(2,440)
Changes in operating assets and liabilities:
Accounts receivable									0	0	0
Inventories									0	0	0
Accounts payable									(29)	(376)	779
Prepaid assets									(7)	89	(14)
Quarterly pension contributions									0	0	0
Payments on restructuring liability									0	0	0
Other assets and liabilities									(29)	1,322	698
Net cash provided by (used in) operating activities									(2,082)	(4,071)	(302)
Cash flows from investing activities:
Investment in subsidiaries									2,082	4,359	(35,202)
Property and equipment investments									0	0	0
Proceeds from disposition of assets									0	0	0
Net cash (used in) provided by investing activities									2,082	4,359	(35,202)
Payments on capital lease obligations
Repurchase of shares to satisfy employee tax withholdings									0	(210)	(3,192)
Repayments on revolving credit facilities									0	0	0
Borrowings from revolving credit facilities									0	0	0
Principal payments on mortgage									0	0	0
Payments on capital lease obligations									0	0	0
(Decrease) increase in bank overdrafts									0	0	0
Proceeds from stock offering less expenses paid											38,715
Decrease in restricted cash related to the mortgage									0	0
Debt financing costs											0
Other									0	(98)	0
Net cash (used in) provided by financing activities									0	(308)	35,523
Increase (decrease) in cash									0	(20)	19
Cash, beginning of period				27				47	27	47	28
Cash, end of period	27				27				27	27	47
Supplemental Cash Flow Information
Net income tax payments during the period									0	0	0
Interest paid during the period									0	0	0
Noncash transactions:
Equipment under capital leases									0	0	0
BlueLinx Corporation and Subsidiaries
Cash flows from operating activities:
Net income (loss)									(19,423)	(23,534)	(49,205)
Adjustments to reconcile net loss to cash provided by (used in) operations:
Depreciation and amortization									6,713	6,405	5,700
Amortization of debt issuance costs									1,570	1,735	1,841
Gain (loss) from sale of properties										0	554
Severance charges									1,432	2,067	5,607
Intraperiod income tax allocation related to pension plan											(8,894)
Pension expense									730	901	4,591
Share-based compensation									1,492	2,250	5,213
Other									(1,968)	(148)	1,145
Equity (deficit) in earnings of subsidiaries									0	0	0
Intercompany receivable									(3,274)	(4,262)	2,440
Intercompany payable									2,234	5,620	(5,527)
Changes in operating assets and liabilities:
Accounts receivable									5,992	5,760	7,168
Inventories									15,886	(18,966)	6,479
Accounts payable									20,825	7,402	(17,973)
Prepaid assets									2,926	(1,031)	(3,048)
Quarterly pension contributions									(4,634)	(4,676)	(472)
Payments on restructuring liability									(726)	(2,805)	(3,057)
Other assets and liabilities									(2,423)	1,721	(5,307)
Net cash provided by (used in) operating activities									27,352	(21,561)	(52,745)
Cash flows from investing activities:
Investment in subsidiaries									0	806	38,663
Property and equipment investments									(1,561)	(3,016)	(4,912)
Proceeds from disposition of assets									760	248	1,072
Net cash (used in) provided by investing activities									(801)	(1,962)	34,823
Payments on capital lease obligations
Repurchase of shares to satisfy employee tax withholdings									(459)	(747)	0
Repayments on revolving credit facilities									(421,045)	(476,473)	(560,186)
Borrowings from revolving credit facilities									409,009	494,794	599,968
Principal payments on mortgage									0	0	0
Payments on capital lease obligations									(3,743)	(2,228)	(3,142)
(Decrease) increase in bank overdrafts									(9,993)	7,902	(16,007)
Proceeds from stock offering less expenses paid											0
Decrease in restricted cash related to the mortgage									0	0
Debt financing costs											(2,900)
Other									(34)	(217)	16
Net cash (used in) provided by financing activities									(26,265)	23,031	17,749
Increase (decrease) in cash									286	(492)	(173)
Cash, beginning of period				4,495				4,987	4,495	4,987	5,160
Cash, end of period	4,781				4,495				4,781	4,495	4,987
Supplemental Cash Flow Information
Net income tax payments during the period									445	(40)	61
Interest paid during the period									12,795	11,490	11,226
Noncash transactions:
Equipment under capital leases									5,075	1,108	5,069
LLC Subsidiaries
Cash flows from operating activities:
Net income (loss)									10,181	15,000	14,343
Adjustments to reconcile net loss to cash provided by (used in) operations:
Depreciation and amortization									3,028	3,068	3,417
Amortization of debt issuance costs									1,420	1,421	1,343
Gain (loss) from sale of properties										(5,251)	(5,774)
Severance charges									0	0	0
Intraperiod income tax allocation related to pension plan											0
Pension expense									0	0	0
Share-based compensation									0	0	0
Other									0	0	(397)
Equity (deficit) in earnings of subsidiaries									0	0	0
Intercompany receivable									0	0	0
Intercompany payable									0	0	0
Changes in operating assets and liabilities:
Accounts receivable									0	0	0
Inventories									0	0	0
Accounts payable									0	0	(391)
Prepaid assets									0	0	0
Quarterly pension contributions									0	0	0
Payments on restructuring liability									0	0	0
Other assets and liabilities									(1,030)	(907)	625
Net cash provided by (used in) operating activities									13,599	13,331	13,166
Cash flows from investing activities:
Investment in subsidiaries									(1,024)	(5,165)	(3,461)
Property and equipment investments									0	0	0
Proceeds from disposition of assets									0	7,120	9,293
Net cash (used in) provided by investing activities									(1,024)	1,955	5,832
Payments on capital lease obligations
Repurchase of shares to satisfy employee tax withholdings									0	0	0
Repayments on revolving credit facilities									0	0	0
Borrowings from revolving credit facilities									0	0	0
Principal payments on mortgage									(9,523)	(9,220)	(19,038)
Payments on capital lease obligations									0	0	0
(Decrease) increase in bank overdrafts									0	0	0
Proceeds from stock offering less expenses paid											0
Decrease in restricted cash related to the mortgage									(3,052)	(6,066)
Debt financing costs											0
Other									0	0	40
Net cash (used in) provided by financing activities									(12,575)	(15,286)	(18,998)
Increase (decrease) in cash									0	0	0
Cash, beginning of period				0				0	0	0	0
Cash, end of period	0				0				0	0	0
Supplemental Cash Flow Information
Net income tax payments during the period									248	250	271
Interest paid during the period									10,980	11,657	13,480
Noncash transactions:
Equipment under capital leases									0	0	0
Eliminations
Cash flows from operating activities:
Net income (loss)									10,300	8,534	34,862
Adjustments to reconcile net loss to cash provided by (used in) operations:
Depreciation and amortization									0	0	0
Amortization of debt issuance costs									0	0	0
Gain (loss) from sale of properties										0	0
Severance charges									0	0	0
Intraperiod income tax allocation related to pension plan											0
Pension expense									0	0	0
Share-based compensation									0	0	0
Other									0	0	0
Equity (deficit) in earnings of subsidiaries									(9,242)	(8,534)	(34,862)
Intercompany receivable									5,510	9,879	(7,967)
Intercompany payable									(5,510)	(9,879)	7,967
Changes in operating assets and liabilities:
Accounts receivable									0	0	0
Inventories									0	0	0
Accounts payable									0	0	0
Prepaid assets									0	0	0
Quarterly pension contributions									0	0	0
Payments on restructuring liability									0	0	0
Other assets and liabilities									0	0	0
Net cash provided by (used in) operating activities									1,058	0	0
Cash flows from investing activities:
Investment in subsidiaries									(1,058)	0	0
Property and equipment investments									0	0	0
Proceeds from disposition of assets									0	0	0
Net cash (used in) provided by investing activities									(1,058)	0	0
Payments on capital lease obligations
Repurchase of shares to satisfy employee tax withholdings									0	0	0
Repayments on revolving credit facilities									0	0	0
Borrowings from revolving credit facilities									0	0	0
Principal payments on mortgage									0	0	0
Payments on capital lease obligations									0	0	0
(Decrease) increase in bank overdrafts									0	0	0
Proceeds from stock offering less expenses paid											0
Decrease in restricted cash related to the mortgage									0	0
Debt financing costs											0
Other									0	0	0
Net cash (used in) provided by financing activities									0	0	0
Increase (decrease) in cash									0	0	0
Cash, beginning of period				$ 0				$ 0	0	0	0
Cash, end of period	$ 0				$ 0				0	0	0
Supplemental Cash Flow Information
Net income tax payments during the period									0	0	0
Interest paid during the period									0	0	0
Noncash transactions:
Equipment under capital leases									$ 0	$ 0	$ 0

Supplemental Condensed Consol77

Supplemental Condensed Consolidating Financial Statements - Condensed Consolidating Statement of Stockholders' Equity (Deficit) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Jan. 02, 2016	Oct. 03, 2015	Jul. 04, 2015	Apr. 04, 2015	Jan. 03, 2015	Oct. 04, 2014	Jul. 05, 2014	Apr. 05, 2014	Jan. 02, 2016	Jan. 03, 2015	Jan. 04, 2014
Supplemental Statement Of Stockholders' Equity [Abstract]
Beginning balance				$ (36,026)				$ (5,898)	$ (36,026)	$ (5,898)	$ (20,592)
Net income (loss)	$ (6,063)	$ 561	$ 2,870	(8,945)	$ (7,640)	$ (860)	$ 3,236	(8,608)	(11,576)	(13,872)	(40,618)
Foreign currency translation, net of tax									(759)	(481)	(161)
Unrealized income (loss) from pension plan, net of tax									410	(17,651)	13,910
Issuance of restricted stock, net of forfeitures									5	18	6
Issuance of performance shares									5	10	6
Issuance of stock related to the rights offerings, net of expenses											38,613
Compensation related to share-based grants									2,051	2,896	6,117
Impact of net settled shares for vested grants									(459)	(963)	(3,193)
Excess tax benefits from share-based compensation arrangements										(16)	16
Other									453	(69)	(2)
Net transactions with Parent									0	0	0
Ending balance	(45,896)				(36,026)				(45,896)	(36,026)	(5,898)
BlueLinx Holdings
Supplemental Statement Of Stockholders' Equity [Abstract]
Beginning balance				(36,026)				(5,898)	(36,026)	(5,898)	(20,592)
Net income (loss)									(12,634)	(13,872)	(40,618)
Foreign currency translation, net of tax									(759)	(481)	(161)
Unrealized income (loss) from pension plan, net of tax									410	(17,651)	13,910
Issuance of restricted stock, net of forfeitures									5	18	6
Issuance of performance shares									5	10	6
Issuance of stock related to the rights offerings, net of expenses											38,613
Compensation related to share-based grants									2,051	2,896	6,117
Impact of net settled shares for vested grants									(459)	(963)	(3,193)
Excess tax benefits from share-based compensation arrangements										(16)	16
Other									1,511	(69)	(2)
Net transactions with Parent									0	0	0
Ending balance	(45,896)				(36,026)				(45,896)	(36,026)	(5,898)
BlueLinx Corporation and Subsidiaries
Supplemental Statement Of Stockholders' Equity [Abstract]
Beginning balance				8,674				49,039	8,674	49,039	40,603
Net income (loss)									(19,423)	(23,534)	(49,205)
Foreign currency translation, net of tax									(759)	(481)	(161)
Unrealized income (loss) from pension plan, net of tax									410	(17,651)	13,910
Issuance of restricted stock, net of forfeitures									0	0	6
Issuance of performance shares									0	0	6
Issuance of stock related to the rights offerings, net of expenses											0
Compensation related to share-based grants									0	0	0
Impact of net settled shares for vested grants									0	0	0
Excess tax benefits from share-based compensation arrangements										0	0
Other									0	0	0
Net transactions with Parent									1,092	1,301	43,880
Ending balance	(10,006)				8,674				(10,006)	8,674	49,039
LLC Subsidiaries
Supplemental Statement Of Stockholders' Equity [Abstract]
Beginning balance				(86,938)				(96,774)	(86,938)	(96,774)	(107,656)
Net income (loss)									10,181	15,000	14,343
Foreign currency translation, net of tax									0	0	0
Unrealized income (loss) from pension plan, net of tax									0	0	0
Issuance of restricted stock, net of forfeitures									0	0	0
Issuance of performance shares									0	0	0
Issuance of stock related to the rights offerings, net of expenses											0
Compensation related to share-based grants									0	0	0
Impact of net settled shares for vested grants									0	0	0
Excess tax benefits from share-based compensation arrangements										0	0
Other									0	0	0
Net transactions with Parent									(1,024)	(5,164)	(3,461)
Ending balance	(77,781)				(86,938)				(77,781)	(86,938)	(96,774)
Eliminations
Supplemental Statement Of Stockholders' Equity [Abstract]
Beginning balance				$ 78,264				$ 47,735	78,264	47,735	67,053
Net income (loss)									10,300	8,534	34,862
Foreign currency translation, net of tax									759	481	161
Unrealized income (loss) from pension plan, net of tax									(410)	17,651	(13,910)
Issuance of restricted stock, net of forfeitures									0	0	(6)
Issuance of performance shares									0	0	(6)
Issuance of stock related to the rights offerings, net of expenses											0
Compensation related to share-based grants									0	0	0
Impact of net settled shares for vested grants									0	0	0
Excess tax benefits from share-based compensation arrangements										0	0
Other									(1,058)	0	0
Net transactions with Parent									(68)	3,863	(40,419)
Ending balance	$ 87,787				$ 78,264				$ 87,787	$ 78,264	$ 47,735