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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 30, 2018	Feb. 19, 2019	Jul. 01, 2018
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 30, 2018
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY
Trading Symbol	BGFV
Entity Registrant Name	BIG 5 SPORTING GOODS CORP
Entity Central Index Key	0001156388
Current Fiscal Year End Date	--12-30
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Common Stock, Shares Outstanding		21,450,951
Entity Public Float			$ 94,879,160

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 30, 2018	Dec. 31, 2017
Current assets:
Cash	$ 6,765	$ 7,170
Accounts receivable, net of allowances of $28 and $79, respectively	14,184	10,886
Merchandise inventories, net	294,900	313,905
Prepaid expenses	9,224	18,930
Total current assets	325,073	350,891
Property and equipment, net	76,488	77,265
Deferred income taxes	14,543	14,172
Other assets, net of accumulated amortization of $1,772 and $1,575, respectively	3,457	2,732
Total assets	419,561	445,060
Current liabilities:
Accounts payable	80,613	113,740
Accrued expenses	67,659	68,226
Current portion of capital lease obligations	2,322	1,754
Total current liabilities	150,594	183,720
Deferred rent, less current portion	14,615	15,948
Capital lease obligations, less current portion	4,823	2,800
Long-term debt	65,000	45,000
Other long-term liabilities	9,668	10,523
Total liabilities	244,700	257,991
Commitments and contingencies
Stockholders' equity:
Common stock, $0.01 par value, authorized 50,000,000 shares; issued 25,074,307 and 24,919,624 shares, respectively; outstanding 21,424,094 and 21,345,159 shares, respectively	250	249
Additional paid-in capital	118,351	116,495
Retained earnings	98,787	112,424
Less: Treasury stock, at cost; 3,650,213 and 3,574,465 shares, respectively	(42,527)	(42,099)
Total stockholders' equity	174,861	187,069
Total liabilities and stockholders' equity	$ 419,561	$ 445,060

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 30, 2018	Dec. 31, 2017
Statement Of Financial Position [Abstract]
Allowance for doubtful accounts receivable, current	$ 28	$ 79
Accumulated amortization on other assets	$ 1,772	$ 1,575
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	25,074,307	24,919,624
Common stock, shares outstanding	21,424,094	21,345,159
Treasury stock, shares	3,650,213	3,574,465

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Income Statement [Abstract]
Net sales	$ 987,581	$ 1,009,635
Cost of sales	686,732	686,303
Gross profit	300,849	323,332
Selling and administrative expense	302,076	306,990
Operating (loss) income	(1,227)	16,342
Interest expense	3,374	1,644
(Loss) income before income taxes	(4,601)	14,698
Income tax (benefit) expense	(1,070)	13,594
Net (loss) income	$ (3,531)	$ 1,104
(Loss) earnings per share:
Basic	$ (0.17)	$ 0.05
Diluted	(0.17)	0.05
Dividends per share	$ 0.50	$ 0.60
Weighted-average shares of common stock outstanding:
Basic	20,977	21,439
Diluted	20,977	21,585

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock Outstanding [Member]	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Treasury Stock, At Cost [Member]
Beginning Balance at Jan. 01, 2017	$ 205,037		$ 248	$ 114,797	$ 124,363	$ (34,371)
Beginning Balance, Shares at Jan. 01, 2017		22,012,651
Net (loss) income	1,104				1,104
Dividends on common stock	(13,043)				(13,043)
Issuance of nonvested share awards			2	(2)
Issuance of nonvested share awards, Shares		203,112
Exercise of share option awards	67			67
Exercise of share option awards, Shares		11,086
Share-based compensation	2,301			2,301
Forfeiture of nonvested share awards, Shares		(31,960)
Retirement of common stock for payment of withholding tax	(805)		(1)	(804)
Retirement of common stock for payment of withholding tax, Shares		(54,012)
Net disgorgement of stockholder's short-swing profits	136			136
Purchases of treasury stock	(7,728)					(7,728)
Purchases of treasury stock, Shares		(795,718)
Ending Balance at Dec. 31, 2017	187,069		249	116,495	112,424	(42,099)
Ending Balance, shares at Dec. 31, 2017		21,345,159
Cumulative adjustment from change in accounting principle related to gift cards	575				575
Net (loss) income	(3,531)				(3,531)
Dividends on common stock	(10,681)				(10,681)
Issuance of nonvested share awards			2	(2)
Issuance of nonvested share awards, Shares		213,062
Exercise of share option awards	$ 31			31
Exercise of share option awards, Shares	6,564	6,564
Share-based compensation	$ 2,192			2,192
Forfeiture of nonvested share awards, Shares		(11,600)
Retirement of common stock for payment of withholding tax	$ (366)		(1)	(365)
Retirement of common stock for payment of withholding tax, Shares	(53,343)	(53,343)
Purchases of treasury stock	$ (428)					(428)
Purchases of treasury stock, Shares		(75,748)
Ending Balance at Dec. 30, 2018	$ 174,861		$ 250	$ 118,351	$ 98,787	$ (42,527)
Ending Balance, shares at Dec. 30, 2018		21,424,094

Consolidated Statements of Stockholders' Equity (Parenthetical) - $ / shares	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Dividends per share	$ 0.50	$ 0.60
Retained Earnings [Member]
Dividends per share	$ 0.50	$ 0.60

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Cash flows from operating activities:
Net (loss) income	$ (3,531)	$ 1,104
Adjustments to reconcile net (loss) income to net cash provided by (used in) operating activities:
Depreciation and amortization	19,538	19,222
Impairment of assets	848	602
Impairment of goodwill		4,433
Share-based compensation	2,192	2,301
Amortization of other assets	197	154
Deferred income taxes	(578)	9,527
Changes in operating assets and liabilities:
Accounts receivable, net	2,535	1,314
Merchandise inventories, net	18,525	(19,586)
Prepaid expenses and other assets	4,505	(8,955)
Accounts payable	(16,930)	(3,903)
Accrued expenses and other long-term liabilities	(2,782)	(10,597)
Net cash provided by (used in) operating activities	24,519	(4,384)
Cash flows from investing activities:
Purchases of property and equipment	(15,460)	(16,462)
Net cash used in investing activities	(15,460)	(16,462)
Cash flows from financing activities:
Principal borrowings under revolving credit facility	211,434	252,459
Principal payments under revolving credit facility	(191,434)	(217,459)
Changes in book overdraft	(16,008)	8,367
Debt issuance costs paid		(248)
Principal payments under capital lease obligations	(2,033)	(1,683)
Proceeds from exercise of share option awards	31	67
Proceeds from disgorgement of stockholder's short-swing profits		136
Purchases of treasury stock	(428)	(7,728)
Tax withholding payments for share-based compensation	(366)	(805)
Dividends paid	(10,660)	(12,985)
Net cash (used in) provided by financing activities	(9,464)	20,121
Net decrease in cash	(405)	(725)
Cash at beginning of year	7,170	7,895
Cash at end of year	6,765	7,170
Supplemental disclosures of non-cash investing and financing activities:
Property and equipment acquired under capital leases	4,685	2,912
Property and equipment additions unpaid	758	1,471
Supplemental disclosures of cash flow information:
Interest paid	3,159	1,193
Income taxes paid	$ 20	$ 14,288

Description of Business

12 Months Ended

Dec. 30, 2018

Accounting Policies [Abstract]

Description of Business

(1)	Description of Business

The accompanying consolidated financial statements as of December 30, 2018 and December 31, 2017 and for the years ended December 30, 2018 (“fiscal 2018”) and December 31, 2017 (“fiscal 2017”) represent the financial position, results of operations and cash flows of Big 5 Sporting Goods Corporation (the “Company”) and its 100%-owned subsidiary, Big 5 Corp., and Big 5 Corp.’s 100%-owned subsidiary, Big 5 Services Corp. The Company is a leading sporting goods retailer in the western United States, operating 436 stores and an e-commerce platform as of December 30, 2018. The Company operates as one reportable segment under the “Big 5 Sporting Goods” name and provides a full-line product offering in a traditional sporting goods store format that averages approximately 11,000 square feet. The Company’s product mix includes athletic shoes, apparel and accessories, as well as a broad selection of outdoor and athletic equipment for team sports, fitness, camping, hunting, fishing, tennis, golf, winter and summer recreation and roller sports.

Summary of Significant Accounting Policies

12 Months Ended

Dec. 30, 2018

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

(2)	Summary of Significant Accounting Policies

Consolidation

The accompanying consolidated financial statements include the accounts of Big 5 Sporting Goods Corporation, Big 5 Corp. and Big 5 Services Corp. Intercompany balances and transactions have been eliminated in consolidation.

Reporting Period

The Company follows the concept of a 52-53 week fiscal year, which ends on the Sunday nearest December 31. Fiscal 2018 and 2017 each included 52 weeks.

Recently Adopted Accounting Updates

In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (Topic 606), which was further clarified and amended in 2015 and 2016 and supersedes most preexisting revenue recognition guidance with a comprehensive new revenue recognition model. The core principle is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance also requires disclosures regarding the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The Company adopted this standard on January 1, 2018 using the modified retrospective approach. Further disclosures relative to the adoption of this standard are provided in the Revenue Recognition section of this Note 2 to the Consolidated Financial Statements.

Recently Issued Accounting Updates

In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842), which requires lessees to recognize on the balance sheet assets and liabilities for leases with lease terms of more than 12 months. Consistent with current accounting principles generally accepted in the United States of America (“GAAP”), the recognition, measurement, and presentation of expenses and cash flows arising from a lease by a lessee will depend primarily on its classification as a finance or operating lease. However, unlike current GAAP—which requires only capital leases to be recognized on the balance sheet—the new ASU will require both types of leases to be recognized on the balance sheet. The ASU will take effect for public companies for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. This ASU can be applied at the beginning of the earliest period presented using the modified retrospective approach, which includes certain practical expedients that an entity may elect to apply, including an election to use certain transition relief. In July 2018, the FASB issued ASU No. 2018-10, Codification Improvements to Topic 842, Leases and ASU No. 2018-11, Leases (Topic 842): Targeted Improvements, which make improvements to Accounting Standards Codification (“ASC”) 842 and allow entities to not restate comparative periods in transition to ASC 842 and instead report the comparative periods under ASC 840.

The Company plans to adopt ASU No. 2016-02 using the modified retrospective approach at the beginning of the first quarter of fiscal 2019, coinciding with the standard’s effective date. Adoption of the standard will result in the initial recognition of right-of-use (“ROU”) assets of approximately $263 million and lease liabilities for operating leases of approximately $280 million in the first quarter of fiscal 2019. These amounts are based on the present value of such commitments using the Company’s incremental borrowing rate, which was determined through the development of a synthetic credit rating. The adoption of this standard will not have a material impact on the Company’s consolidated statement of operations, shareholders’ equity and cash flows, with no material impact expected on beginning retained earnings in fiscal 2019. The Company has implemented new lease administration and accounting software and has developed and mapped new and existing controls in the context of the Company’s control environment. In addition, the Company has completed its evaluation of the practical expedients offered and enhanced disclosures required in the ASU, as well as identified arrangements that contain embedded leases, among other activities, to account for this standard upon adoption. The Company plans to elect the transition package of practical expedients permitted within the new standard which, among other things, allows it to carryforward the historical lease classification. The Company does not plan to elect the practical expedient to use hindsight in determining the lease term and in assessing impairment of right-of-use assets. In accordance with ASU No. 2018-11, the Company will not restate comparative periods in transition to ASC 842 and instead will report comparative periods under ASC 840.

In August 2018, the FASB issued ASU No. 2018-13, Fair Value Measurements (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement. This standard removes, modifies, and adds certain disclosure requirements for fair value measurements. This pronouncement is effective for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2019, with early adoption permitted. While the Company is currently in the process of evaluating the effects of this standard on its consolidated financial statements, the Company plans to adopt ASU No. 2018-13 in the first quarter of fiscal 2020, coinciding with the standard’s effective date, and expects the impact from this standard to be immaterial.

In August 2018, the FASB issued ASU No. 2018-15, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract. This standard aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (and hosting arrangements that include an internal-use software license). The Company’s accounting for the service element of a hosting arrangement that is a service contract is not affected by the proposed amendments and will continue to be expensed as incurred in accordance with existing guidance. This standard does not expand on existing disclosure requirements except to require a description of the nature of hosting arrangements that are service contracts. This standard is effective for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2019. Early adoption is permitted, including adoption in any interim period for which financial statements have not been issued. Entities can choose to adopt the new guidance prospectively or retrospectively. The Company plans to adopt the updated disclosure requirements of ASU No. 2018-15 prospectively in the first quarter of fiscal 2020, coinciding with the standard’s effective date, and expects the impact from this standard to be immaterial.

Other recently issued accounting updates are not expected to have a material impact on the Company’s consolidated financial statements.

Use of Estimates

Management makes a number of estimates and assumptions relating to the reporting of assets, liabilities and stockholders’ equity and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and reported amounts of revenue and expense during the reporting period to prepare these consolidated financial statements in conformity with GAAP. Certain items subject to such estimates and assumptions include the carrying amount of merchandise inventories, and property and equipment; valuation allowances for receivables, sales returns and deferred income tax assets; estimates related to gift card breakage and the valuation of share-based compensation awards; and obligations related to litigation, self-insurance liabilities and employee benefits. Actual results could differ significantly from these estimates under different assumptions and conditions.

Segment Reporting

The Company operates solely as a sporting goods retailer, which includes both retail stores and an e-commerce platform, that offers a broad range of products in the western United States and online, and whose Chief Operating Decision Maker (“CODM”) is the Chief Executive Officer. The CODM reviews financial information presented on a consolidated basis, for purposes of allocating resources and evaluating financial performance. The Company’s stores typically have similar square footage, with the stores and e-commerce platform offering a similar general product mix. The Company’s core customer demographic remains similar across all sales channels, as does the Company’s process for the procurement and marketing of its product mix. Furthermore, the Company distributes its product mix for both the stores and e-commerce platform from a single distribution center. Given the consolidated level of review by the CODM, the Company operates as one reportable segment as defined by ASC 280, Segment Reporting.

Earnings Per Share

The Company calculates earnings per share in accordance with ASC 260, Earnings Per Share, which requires a dual presentation of basic and diluted earnings per share. Basic earnings per share is calculated by dividing net income by the weighted-average shares of common stock outstanding, reduced by shares repurchased and held in treasury, during the period. Diluted earnings per share represents basic earnings per share adjusted to include the potentially dilutive effect of outstanding share option awards, nonvested share awards and nonvested share unit awards.

Revenue Recognition

On January 1, 2018, the Company adopted ASC 606, Revenue from Contracts with Customers, using the modified retrospective approach for all contracts not completed as of the date of adoption. Results for the reporting periods beginning on January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and continue to be reported in accordance with accounting under ASC 605, Revenue Recognition. As a result of adopting ASC 606, the Company recorded an increase to retained earnings of $0.6 million, net of tax, as of January 1, 2018, related to the cumulative effect of the change in accounting for stored-value card breakage. In addition, the Company recorded estimated right-of-return merchandise cost of $1.3 million, as of January 1, 2018, related to estimated sales returns, with a corresponding increase to the sales return reserve recorded in accrued expenses; and revenue related to online sales were recognized upon shipment rather than delivery to the customer, with the cumulative effect related to this change determined to be immaterial.

The Company operates solely as a sporting goods retailer, which includes both retail stores and an e-commerce platform, that offers a broad range of products in the western United States and online. Generally, all revenue is recognized when control of the promised goods is transferred to customers, in an amount that reflects the consideration in exchange for those goods. Accordingly, the Company implicitly enters into a contract with customers to deliver merchandise inventory at the point of sale. Collectibility is reasonably assured since the Company only extends immaterial credit purchases to certain municipalities and local school districts.

As noted in the segment information elsewhere in this Note 2 to the Notes to Consolidated Financial Statements, the Company’s business consists of one reportable segment. In accordance with ASC 606, the Company disaggregates net sales into the following major merchandise categories to depict the nature and amount of revenue and related cash flows:

	Year Ended
	December 30, 2018		December 31, 2017
	(In thousands)
Hard goods	$	495,846	$	509,618
Athletic and sport apparel		206,934		206,816
Athletic and sport footwear		281,004		288,536
Other sales		3,797		4,665
Net sales	$	987,581	$	1,009,635

Substantially all of the Company’s revenue is for single performance obligations for the following distinct items:

•

Retail store sales

•

E-commerce sales

•

Stored-value cards

For performance obligations related to retail store and e-commerce sales contracts, the Company typically transfers control, for retail stores, upon consummation of the sale when the product is paid for and taken by the customer and, for e-commerce sales, when the product is tendered for delivery to the common carrier. For performance obligations related to stored-value cards, the Company typically transfers control at a point in time upon redemption of the stored-value card through consummation of a future sales transaction.

The transaction price for each contract is the stated price on the product, reduced by any stated discounts at that point in time. The Company does not engage in sales of products that attach a future material right which could result in a separate performance obligation for the purchase of goods in the future at a material discount. The implicit point-of-sale contract with the customer, as reflected in the transaction receipt, states the final terms of the sale, including the description, quantity, and price of each product purchased. Payment for the Company’s contracts is due in full upon delivery. The customer agrees to a stated price implicit in the contract.

The transaction price relative to sales subject to a right of return reflects the amount of estimated consideration to which the Company expects to be entitled. This amount of variable consideration included in the transaction price, and measurement of net sales, is included in net sales only to the extent that it is probable that there will be no significant reversal in a future period. Actual amounts of consideration ultimately received may differ from the Company’s estimates. There were no material adjustments to the Company’s previous estimates. The allowance for sales returns is estimated based upon historical experience and a provision for estimated returns is recorded as a reduction in sales in the relevant period. The estimated right-of-return merchandise cost related to the sales returns is recorded as prepaid expense in the Company’s consolidated balance sheet as of December 30, 2018. If actual results in the future vary from the Company’s estimates, the Company adjusts these estimates, which would affect net sales and earnings in the period such variances become known.

The Company has elected to apply the practical expedient, relative to e-commerce sales, which allows an entity to account for shipping and handling as fulfillment activities, and not a separate performance obligation. Accordingly, the Company recognizes revenue for only one performance obligation, the sale of the product, at shipping point (when the customer gains control). Revenue associated with e-commerce sales is not material.

Contract liabilities are recognized primarily for stored-value card sales. Cash received from the sale of stored-value cards is recorded as a contract liability in accrued expenses, and the Company recognizes revenue upon the customer’s redemption of the stored-value card. Stored-value card breakage is recognized as revenue in proportion to the pattern of customer redemptions by applying a historical breakage rate of five percent. The Company does not sell or provide stored-value cards that carry expiration dates.

The Company recognized $7.2 million and $7.5 million in stored-value card redemption revenue for fiscal 2018 and 2017, respectively. The Company also recognized $0.4 million in stored-value card breakage revenue for fiscal 2018 and 2017. The Company had outstanding stored-value card liabilities of $7.0 million and $7.4 million as of December 30, 2018 and December 31, 2017, respectively, which are included in accrued expenses. Stored-value card redemption and breakage revenue for fiscal 2018 and stored-value card liability as of December 30, 2018 reported under ASC 606 were not materially different from amounts that would have been reported under the previous revenue guidance of ASC 605. Based upon historical experience, stored-value cards are predominantly redeemed in the first two years following their issuance date.

The Company recorded, as prepaid expense, estimated right-of-return merchandise cost of $1.4 million related to estimated sales returns and recorded, as accrued expense, an allowance for sales returns reserve of $2.6 million as of December 30, 2018 under ASC 606, which would have been reported as a net liability of $1.2 million with no estimated right-of-return merchandise cost recorded as of December 30, 2018 under ASC 605.

Cost of Sales

Cost of sales includes the cost of merchandise, net of discounts or allowances earned, freight (including e-commerce shipping and handling costs), inventory reserves, buying, distribution center expense, including depreciation, and store occupancy expense. Store occupancy expense includes rent, amortization of leasehold improvements, common area maintenance, property taxes and insurance.

Selling and Administrative Expense

Selling and administrative expense includes store-related expense, other than store occupancy expense, as well as advertising, depreciation and amortization, expense associated with operating the Company’s corporate headquarters and impairment charges, if any.

Vendor Allowances

The Company receives allowances for co-operative advertising and volume purchase rebates earned through programs with certain vendors. The Company records a receivable for these allowances which are earned but not yet received when it is determined the amounts are probable and reasonably estimable. Amounts relating to the purchase of merchandise are treated as a reduction of inventory cost and reduce cost of goods sold as the merchandise is sold. Amounts that represent a reimbursement of costs incurred, such as advertising, are recorded as a reduction in selling and administrative expense. The Company performs detailed analyses to determine the appropriate amount of vendor allowances to be applied as a reduction of merchandise cost and selling and administrative expense.

Advertising Expense

Advertising is expensed when the advertising first occurs. Advertising expense, net of co-operative advertising allowances, amounted to $32.8 million and $37.9 million for fiscal 2018 and 2017, respectively. Advertising expense is included in selling and administrative expense in the accompanying consolidated statements of operations. The Company receives co-operative advertising allowances from certain product vendors in order to subsidize qualifying advertising and similar promotional expenditures made relating to vendors’ products. These advertising allowances are recognized as a reduction to selling and administrative expense when the Company incurs the advertising expense eligible for the credit. Co-operative advertising allowances recognized as a reduction to selling and administrative expense amounted to $5.1 million and $5.6 million for fiscal 2018 and 2017, respectively.

Share-Based Compensation

The Company accounts for its share-based compensation in accordance with ASC 718, Compensation—Stock Compensation. The Company recognizes compensation expense on a straight-line basis over the requisite service period using the fair-value method for share option awards, nonvested share awards and nonvested share unit awards granted with service-only conditions. See Note 15 to the Notes to Consolidated Financial Statements for a further discussion on share-based compensation.

Pre-opening Costs

Pre-opening costs for new stores, which are not material, consist primarily of payroll and recruiting expense, training, marketing, rent, travel and supplies, and are expensed as incurred.

Cash

Cash consists of cash on hand, and the Company has no cash equivalents. Book overdrafts are classified as current liabilities.

Accounts Receivable

Accounts receivable consist primarily of third party purchasing card receivables, amounts due from inventory vendors for returned products, volume purchase rebates or co-operative advertising, amounts due from lessors for tenant improvement allowances and insurance recovery receivables. Accounts receivable have not historically resulted in any material credit losses. An allowance for doubtful accounts is provided when accounts are determined to be uncollectible.

Valuation of Merchandise Inventories, Net

The Company’s merchandise inventories are made up of finished goods and are valued at the lower of cost or net realizable value using the weighted-average cost method that approximates the first-in, first-out (“FIFO”) method. Average cost includes the direct purchase price of merchandise inventory, net of vendor allowances and cash discounts, in-bound freight-related expense and allocated overhead expense associated with the Company’s distribution center.

Management regularly reviews inventories and records valuation reserves for damaged and defective merchandise, merchandise items with slow-moving or obsolescence exposure and merchandise that has a carrying value that exceeds net realizable value. Because of its merchandise mix, the Company has not historically experienced significant occurrences of obsolescence.

Inventory shrinkage is accrued as a percentage of merchandise sales based on historical inventory shrinkage trends. The Company performs physical inventories of its stores at least once per year and cycle counts inventories at its distribution center throughout the year. The reserve for inventory shrinkage primarily represents an estimate for inventory shrinkage for each store since the last physical inventory date through the reporting date.

These reserves are estimates, which could vary significantly, either favorably or unfavorably, from actual results if future economic conditions, consumer demand and competitive environments differ from expectations.

Prepaid Expenses

Prepaid expenses include the prepayment of various operating expenses such as insurance, rent, income and property taxes, software maintenance and supplies, which are expensed when the operating cost is realized.

Property and Equipment, Net

Property and equipment are stated at cost and are being depreciated or amortized utilizing the straight-line method over the following estimated useful lives:

Land		Indefinite
Buildings		20 years
Leasehold improvements		Shorter of estimated useful life or term of lease
Furniture and equipment		3 – 10 years
Internal-use software		3 – 7 years

Maintenance and repairs are expensed as incurred.

The Company incurs costs to purchase and develop software for internal use. Costs related to the application development stage are capitalized and amortized over the estimated useful life of the software. Costs related to the design or maintenance of internal-use software are expensed as incurred.

Goodwill

Goodwill represents the excess of purchase price over fair value of net assets acquired. Under ASC 350, Intangibles—Goodwill and Other, goodwill is not amortized but evaluated for impairment annually or whenever events or changes in circumstances indicate that the value may not be recoverable.

The Company performed an annual impairment test as of the end of fiscal 2017, and determined that goodwill was fully impaired in fiscal 2017. See Note 4 to the Notes to Consolidated Financial Statements for a further discussion on goodwill.

Valuation of Long-Lived Assets

The Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.

Long-lived assets are reviewed for recoverability at the lowest level in which there are identifiable cash flows (“asset group”), usually at the store level. Each store typically requires net investments of approximately $0.5 million in long-lived assets to be held and used, subject to recoverability testing. The carrying amount of an asset group is not considered recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset group. If the asset group is determined not to be recoverable, then an impairment charge will be recognized in the amount by which the carrying amount of the asset group exceeds its fair value, determined using discounted cash flow valuation techniques, as defined in ASC 360, Property, Plant, and Equipment.

The Company determines the sum of the undiscounted cash flows expected to result from the asset group by projecting future revenue, gross margin and operating expense for each store under evaluation for impairment. The estimates of future cash flows involve management judgment and are based upon assumptions about expected future operating performance. Assumptions used in these forecasts are consistent with internal planning, and include assumptions about sales growth rates, gross margins and operating expense in relation to the current economic environment and future expectations, competitive factors in various markets and inflation. The actual cash flows could differ from management’s estimates due to changes in business conditions, operating performance and economic conditions.

In fiscal 2018 and 2017, the Company recognized non-cash impairment charges of $0.2 million and $0.6 million, respectively, related to certain underperforming stores. These impairment charges are included in selling and administrative expense in the consolidated statements of operations. See Note 5 to the Notes to Consolidated Financial Statements for a further discussion on impairment of assets.

Leases and Deferred Rent

The Company accounts for its leases under the provisions of ASC 840, Leases.

The Company evaluates and classifies its leases as either operating or capital leases for financial reporting purposes. Operating lease commitments consist principally of leases for the Company’s retail store facilities, distribution center, corporate office, information technology hardware and distribution center delivery tractors. Capital lease obligations consist principally of leases for some of the Company’s information technology systems hardware.

Certain of the leases for the Company’s retail store facilities provide for payments based on future sales volumes at the leased location, which are not measurable at the inception of the lease. These contingent rents are expensed as they accrue.

Deferred rent represents the difference between rent paid and the amounts expensed for operating leases. Certain leases have scheduled rent increases, and certain leases include an initial period of free or reduced rent as an inducement to enter into the lease agreement (“rent holidays”). The Company recognizes rent expense for rent increases and rent holidays on a straight-line basis over the term of the underlying leases, without regard to when rent payments are made. The calculation of straight-line rent begins on the possession date and extends through the “reasonably assured” lease term as defined in ASC 840 and may exceed the initial non-cancelable lease term.

Landlord allowances for tenant improvements, or lease incentives, are recorded as deferred rent and amortized on a straight-line basis over the “reasonably assured” lease term as a component of rent expense.

The Company evaluates its leases relative to asset retirement obligations, and determined these amounts to be immaterial.

Self-Insurance Liabilities

The Company is self-insured for its various insurance risks and, in certain states, its estimated workers’ compensation liability risk. The Company also has a self-funded insurance program for a portion of its employee medical benefits. Under these programs, the Company maintains insurance coverage for losses in excess of specified per-occurrence amounts. Estimated expenses incurred under the self-insured workers’ compensation and medical benefits programs, including incurred but not reported claims, are recorded as expense based upon historical experience, trends of paid and incurred claims, and other actuarial assumptions. If actual claims trends under these programs, including the severity or frequency of claims, differ from the Company’s estimates, its financial results may be significantly impacted. The Company’s actuarially-estimated self-insurance liabilities, which are reported gross of expected workers’ compensation insurance reimbursements, are classified on the balance sheet as accrued expenses or other long-term liabilities based upon whether they are expected to be paid during or beyond the normal operating cycle of 12 months from the date of the consolidated financial statements. Self-insurance liabilities totaled $11.7 million and $11.6 million as of December 30, 2018 and December 31, 2017, respectively, of which $5.3 million and $4.6 million were recorded as a component of accrued expenses as of December 30, 2018 and December 31, 2017, respectively, and $6.4 million and $7.0 million were recorded as a component of other long-term liabilities as of December 30, 2018 and December 31, 2017, respectively, in the accompanying consolidated balance sheets.

Income Taxes

Under the asset and liability method prescribed within ASC 740, Income Taxes, the Company recognizes deferred tax assets and liabilities for the future tax consequences attributable to differences between financial statement carrying amounts of assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be realized or settled. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date. The realizability of deferred tax assets is assessed throughout the year and a valuation allowance is recorded if necessary to reduce net deferred tax assets to the amount more likely than not to be realized. Certain prior period deferred tax disclosures were reclassified to conform with current period presentation.

ASC 740 provides that a tax benefit from an uncertain tax position may be recognized when it is more likely than not that the position will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on the technical merits of the position. ASC 740 also provides guidance on measurement, derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition.

The Company’s practice is to recognize interest accrued related to unrecognized tax benefits in interest expense and penalties in selling and administrative expense. As of December 30, 2018 and December 31, 2017, the Company had no accrued interest or penalties.

Treasury Stock Purchases

The Company repurchases its common stock in the open market pursuant to programs approved by its Board of Directors. The Board of Directors authorized a share repurchase program for the purchase of up to $25.0 million of the Company’s common stock. Under the authorization, the Company may purchase shares from time to time in the open market or in privately negotiated transactions in compliance with the applicable rules and regulations of the Securities and Exchange Commission. The Company may repurchase its common stock for a variety of reasons, including, among other things, its alternative cash requirements, existing business conditions and the current market price of its stock. However, the timing and amount of such purchases, if any, would be at the discretion of management and the Board of Directors. The Company repurchased 75,748 shares of common stock for $0.4 million in fiscal 2018 and repurchased 795,718 shares of common stock for $7.7 million in fiscal 2017. As of December 30, 2018, a total of $15.3 million remained available for share repurchases under its current share repurchase program.

Concentration of Risk

The Company maintains its cash accounts in financial institutions, and accounts at these institutions are insured by the Federal Deposit Insurance Corporation up to $250,000.

The Company primarily operates traditional sporting goods retail stores located in the western United States. Because of this, the Company is subject to regional risks, such as the economy, including downturns in the housing market, state financial conditions, unemployment and gas prices. Other regional risks include weather conditions, fires, droughts, earthquakes, power outages and other natural disasters specific to the states in which the Company operates.

The Company relies on a single distribution center located in Riverside, California, which services all of its stores and e-commerce platform. Any natural disaster or other serious disruption to the distribution center due to fire, earthquake or any other cause could damage a significant portion of inventory and could materially impair the Company’s ability to adequately stock its stores and fulfill its e-commerce business.

A substantial amount of the Company’s inventory is manufactured abroad. From time to time, shipping ports experience capacity constraints, labor strikes, work stoppages or other disruptions that may delay the delivery of imported products. A contract dispute may lead to protracted delays in the movement of the Company’s products, which could further delay the delivery of products to the Company’s stores and impact net sales and profitability. In addition, other conditions outside of the Company’s control, such as adverse weather conditions or acts of terrorism, could significantly disrupt operations at shipping ports or otherwise impact transportation of the imported merchandise we sell.

The Company purchases merchandise from over 700 suppliers, and the Company’s 20 largest suppliers accounted for 41.7% of total purchases in fiscal 2018. One vendor represented greater than 5% of total purchases, at 11.6%, in fiscal 2018. A significant portion of the Company’s inventory is manufactured abroad in China and other countries. Foreign imports subject the Company to the risks of changes in, or the imposition of new, import tariffs, duties or quotas, new restrictions on imports, loss of “most favored nation” status with the United States for a particular foreign country, antidumping or countervailing duty orders, retaliatory actions in response to illegal trade practices, work stoppages, delays in shipment, freight expense increases, product cost increases due to foreign currency fluctuations or revaluations and economic uncertainties. If a disruption of trade were to occur from the countries in which the suppliers of the Company’s vendors are located, the Company may be unable to obtain sufficient quantities of products to satisfy its requirements, or the cost of obtaining products may increase.

The Company could be exposed to credit risk in the event of nonperformance by any lender under its revolving credit facility. Instability in the financial and capital markets could bring additional potential risks to the Company, including higher costs of credit, potential lender defaults, and potential commercial bank failures. The Company has received no indication that any such events will negatively impact the lenders under its current revolving credit facility; however, the possibility does exist.

Property and Equipment, Net

12 Months Ended

Dec. 30, 2018

Property Plant And Equipment [Abstract]

Property and Equipment, Net

(3)	Property and Equipment, Net

Property and equipment, net, consist of the following:

	December 30, 2018			December 31, 2017
	(In thousands)
Furniture and equipment	$	137,881		$	136,858
Leasehold improvements		165,979			160,945
Internal-use software		35,810			34,215
Land		2,750			—
Building		1,775			—
		344,195			332,018
Accumulated depreciation and amortization ⁽¹⁾		(268,544	)		(256,005	)
		75,651			76,013
Assets not placed into service		837			1,252
Property and equipment, net	$	76,488		$	77,265

^{_________________________}

⁽¹⁾

Includes accumulated amortization for internal-use software development costs of $26.3 million and $24.2 million as of December 30, 2018 and December 31, 2017, respectively.

Depreciation expense associated with property and equipment, including assets leased under capital leases, was $7.6 million and $7.1 million for fiscal 2018 and 2017, respectively. Amortization expense for leasehold improvements was $9.7 million and $9.6 million for fiscal 2018 and 2017, respectively. Amortization expense for internal-use software was $2.2 million and $2.5 million for fiscal 2018 and 2017, respectively. The gross cost of equipment under capital leases, included above, was $12.9 million and $11.9 million as of December 30, 2018 and December 31, 2017, respectively. The accumulated depreciation related to these capital leases was $5.9 million and $7.5 million as of December 30, 2018 and December 31, 2017, respectively.

In the fourth quarter of fiscal 2018, the Company completed the purchase of a parcel of land with an existing building adjacent to its corporate headquarters location, including a parking lot currently used by the Company, for $4.5 million, of which $2.7 million and $1.8 million were apportioned to land and building, respectively, based upon recent assessments.

Goodwill

12 Months Ended

Dec. 30, 2018

Goodwill And Intangible Assets Disclosure [Abstract]

Goodwill

(4)

Goodwill

Goodwill represents the excess of purchase price over fair value of net assets acquired. Under ASC 350, goodwill was not amortized but evaluated for impairment annually or whenever events or changes in circumstances indicate that the value may not be recoverable. In the fourth quarter of fiscal 2017 the Company early-adopted ASU No. 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment, which requires recognition of goodwill impairment in the amount of the excess of a reporting unit’s carrying value over its fair value, not to exceed the total goodwill balance of the reporting unit.

After performing its annual impairment test as of December 31, 2017, the Company determined that the carrying value of its reporting unit exceeded its estimated fair value by an amount that indicated a full impairment of the carrying value of goodwill. Consequently, the Company recorded a non-cash goodwill impairment charge of $4.4 million in selling and administrative expense in the accompanying consolidated statement of operations in the fourth quarter of fiscal 2017.

Impairment of Assets

12 Months Ended

Dec. 30, 2018

Goodwill And Intangible Assets Disclosure [Abstract]

Impairment of Assets

(5)	Impairment of Assets

Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. In fiscal 2018 and 2017, the Company recognized non-cash impairment charges of $0.2 million and $0.6 million, respectively, related to certain underperforming stores. The lower-than-expected sales performance, coupled with future undiscounted cash flow projections, indicated that the carrying value of these stores’ assets exceeded their estimated fair values as determined by their future discounted cash flow projections. When projecting the stream of future cash flows associated with an individual store for purposes of determining long-lived asset recoverability, management considers local market conditions and makes assumptions about key store variables including sales growth rates, gross margin and operating expense. If economic conditions deteriorate in the markets in which the Company conducts business, or if other negative market conditions develop, the Company may experience additional impairment charges in the future for underperforming stores. These impairment charges are included in selling and administrative expense for fiscal 2018 and 2017 in the accompanying consolidated statements of operations.

In the fourth quarter of fiscal 2018, the Company recognized an impairment charge of $0.6 million related to certain software as a service (“SaaS”) implementation costs for a project that the Company discontinued in December 2018, which coincided with the cease-use date. On the cease-use date, the Company recorded a liability of $1.1 million for contract termination costs associated with the continuance of costs to be incurred for the remainder of the software as a service contract term. Liabilities related to the termination of a contract are measured and recognized at fair value on the cease-use date when the contract does not have any future economic benefit, and the fair value of the liability is determined based on the present value of the remaining payment obligation. The impairment charge is included in selling and administrative expense in the accompanying consolidated statement of operations, and the corresponding write-down of capitalized SaaS implementation costs is recognized as a reduction to other assets in the accompanying consolidated balance sheet. The contract termination costs are included in selling and administrative expense in the accompanying consolidated statement of operations, the current portion of the liability for contract termination costs is included in accrued expenses and the non-current portion is included in other long-term liabilities in the accompanying consolidated balance sheet.

Fair Value Measurements

12 Months Ended

Dec. 30, 2018

Fair Value Disclosures [Abstract]

Fair Value Measurements

(6)	Fair Value Measurements

The carrying values of cash, accounts receivable, accounts payable and accrued expenses approximate the fair values of these instruments due to their short-term nature. The carrying amount for borrowings under the revolving credit facility approximates fair value because of the variable market interest rate charged to the Company for these borrowings. When the Company recognizes impairment on certain of its underperforming stores, the carrying values of these stores are reduced to their estimated fair values.

As of December 30, 2018 and December 31, 2017, the Company’s only significant assets or liabilities measured at fair value on a nonrecurring basis subsequent to their initial recognition were assets subject to long-lived asset impairment related to certain underperforming stores and a contract termination liability for the continuance of costs to be incurred under a contract without economic benefit related to a discontinued software project. As discussed in Note 5 to the Notes to Consolidated Financial Statements, the Company estimated the fair values of these long-lived assets based on the Company’s own judgments about the assumptions that market participants would use in pricing the asset and on observable market data, when available. The Company estimated the fair value of the contract termination liability based on unobservable market data, including an internally-developed incremental borrowing rate. The Company classified these fair value measurements as Level 3 inputs, which are unobservable inputs for which market data are not available and that are developed using the best information available about pricing assumptions used by market participants in accordance with ASC 820, Fair Value Measurement. After the impairment charges, the carrying values of the remaining assets of these stores were not material.

As discussed in Note 4 of the Notes to Consolidated Financial Statements, the Company recorded a goodwill impairment charge of $4.4 million in the fourth quarter of fiscal 2017. The fair value of the Company’s reporting unit was determined using level 3 inputs and valuation techniques discussed in Note 4.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Accrued Expenses

12 Months Ended

Dec. 30, 2018

Payables And Accruals [Abstract]

Accrued Expenses

(7)	Accrued Expenses

The major components of accrued expenses are as follows:

	December 30, 2018		December 31, 2017
	(In thousands)
Payroll and related expense	$	22,348	$	23,670
Occupancy expense		11,220		10,005
Sales tax		10,198		9,674
Other		23,893		24,877
Accrued expenses	$	67,659	$	68,226

Lease Commitments

12 Months Ended

Dec. 30, 2018

Leases [Abstract]

Lease Commitments

(8)	Lease Commitments

The Company currently leases stores, distribution and headquarters facilities under non-cancelable operating leases. The Company’s leases generally contain multiple renewal options for periods ranging from five to ten years and require the Company to pay all executory costs such as maintenance and insurance. Certain of the Company’s store leases provide for the payment of contingent rent based on a percentage of sales.

Rent expense for operating leases consisted of the following:

	Year Ended
	December 30, 2018		December 31, 2017
	(In thousands)
Rent expense	$	77,362	$	75,250
Contingent rent		315		393
Total rent expense	$	77,677	$	75,643

Future minimum lease payments under non-cancelable leases as of December 30, 2018 are as follows:

Year Ending:	Capital Leases			Operating Leases		Total
	(In thousands)
2019	$	2,668		$	81,876	$	84,544
2020		2,179			70,657		72,836
2021		1,472			54,863		56,335
2022		1,057			42,267		43,324
2023		539			31,241		31,780
Thereafter		—			54,386		54,386
Total minimum lease payments ⁽¹⁾		7,915		$	335,290	$	343,205
Imputed interest		(770	)
Present value of minimum lease payments	$	7,145

^{_________________________}

⁽¹⁾

Minimum lease payments have not been reduced by sublease rentals of $0.5 million due in the future under non-cancelable subleases.

In the fourth quarter of fiscal 2016, the Company entered into an assignment agreement for a certain store lease. In consideration for the assignment, the Company received an assignment fee of $4.3 million. The assignment is accounted for as a sublease arrangement and the assignment fee has been deferred into accrued expenses and other long-term liabilities in the accompanying consolidated balance sheets. The remaining balance of the deferred lease revenue as of the end of fiscal 2018 was $1.9 million, and $0.9 million per year will be recognized ratably into revenue over the remaining lease term of approximately two years.

Long-Term Debt

12 Months Ended

Dec. 30, 2018

Debt Disclosure [Abstract]

Long-Term Debt

(9)	Long-Term Debt

On October 18, 2010, the Company, Big 5 Corp. and Big 5 Services Corp. entered into a credit agreement with Wells Fargo Bank, National Association (“Wells Fargo”), as administrative agent, and a syndicate of other lenders, which was amended on October 31, 2011 and December 19, 2013 (as so amended, the “Credit Agreement”). On September 29, 2017, the parties amended certain provisions of the Credit Agreement (such amendment, the “Third Amendment”), as further discussed below. The amendment represented a modification and resulted in the payment and capitalization of $0.2 million in deferred financing fees.

The Credit Agreement provides for a revolving credit facility (the “Credit Facility”) with an aggregate committed availability of up to $140.0 million, which amount may be increased at the Company’s option up to a maximum of $165.0 million. The Company may also request additional increases in aggregate availability, up to a maximum of $200.0 million, in which case the existing lenders under the Credit Agreement will have the option to increase their commitments to accommodate the requested increase. If such existing lenders do not exercise that option, the Company may (with the consent of Wells Fargo, not to be unreasonably withheld) seek other lenders willing to provide such commitments. The Third Amendment includes a provision which permits the Company to elect to reduce the aggregate committed availability under the Credit Agreement to $100.0 million for a three-month period each calendar year. Prior to the Third Amendment, the Credit Facility included a $50.0 million sublimit for issuances of letters of credit. The Third Amendment reduced the letter of credit sublimit to $25.0 million. The Credit Facility includes a $20.0 million sublimit for swingline loans.

The Company may borrow under the Credit Facility from time to time, provided the amounts outstanding will not exceed the lesser of the then aggregate availability (as discussed above) and the Borrowing Base (such lesser amount being referred to as the “Loan Cap”). The “Borrowing Base” generally is comprised of the sum, at the time of calculation, of (a) 90.00% of eligible credit card receivables; plus (b) the cost of eligible inventory (other than eligible in-transit inventory), net of inventory reserves, multiplied by 90.00% of the appraised net orderly liquidation value of eligible inventory (expressed as a percentage of the cost of eligible inventory); plus (c) the lesser of (i) the cost of eligible in-transit inventory, net of inventory reserves, multiplied by 90.00% of the appraised net orderly liquidation value of eligible in-transit inventory (expressed as a percentage of the cost of eligible in-transit inventory), or (ii) $10.0 million, minus (d) certain reserves established by Wells Fargo in its role as the Administrative Agent in its reasonable discretion.

Generally, the Company may designate specific borrowings under the Credit Facility as either base rate loans or LIBO rate loans. The applicable interest rate on the Company’s borrowings is a function of the daily average, over the preceding fiscal quarter, of the excess of the Loan Cap over amounts borrowed (such amount being referred to as the “Average Daily Availability”). Prior to the Third Amendment, those loans designated as LIBO rate loans bore interest at a rate equal to the then applicable LIBO rate plus an applicable margin as shown in the table below. Those loans designated as base rate loans bore interest at a rate equal to the applicable margin for base rate loans (as shown below) plus the highest of (a) the Federal funds rate, as in effect from time to time, plus one-half of one percent (0.50%), (b) the LIBO rate, as adjusted to account for statutory reserves, plus one percent (1.00%), or (c) the rate of interest in effect for such day as publicly announced from time to time by Wells Fargo as its “prime rate.” Prior to the Third Amendment, the applicable margin for all loans under the existing Credit Agreement was as set forth below as a function of Average Daily Availability for the preceding fiscal quarter.

Level	Average Daily Availability	LIBO Rate Applicable Margin	Base Rate Applicable Margin
I	Greater than or equal to $100,000,000	1.25%	0.25%
II	Less than $100,000,000 but greater than or equal to $40,000,000	1.50%	0.50%
III	Less than $40,000,000	1.75%	0.75%

Prior to the Third Amendment, the commitment fee assessed on the unused portion of the Credit Facility was 0.25% per annum.

After giving effect to the Third Amendment, those loans designated as LIBO rate loans will bear interest at a rate equal to the then applicable adjusted LIBO rate plus an applicable margin as shown in the table below. Those loans designated as base rate loans bear interest at a rate equal to the applicable margin for base rate loans (as shown below) plus the highest of (a) the Federal funds rate, as in effect from time to time, plus one-half of one percent (0.50%), (b) the LIBO rate, plus one percentage point (1.00%), or (c) the rate of interest in effect for such day as announced from time to time within Wells Fargo as its “prime rate.” The applicable margin for all loans will be a function of Average Daily Availability for the preceding fiscal quarter as set forth below.

Level

Average Daily Availability

LIBO Rate

Applicable Margin

Base Rate

Applicable Margin

Greater than or equal to $70,000,000

1.25%

0.25%

Less than $70,000,000

1.375%

0.50%

After giving effect to the Third Amendment, the commitment fee assessed on the unused portion of the Credit Facility is 0.20% per annum.

Obligations under the Credit Facility are secured by a general lien and perfected security interest in substantially all of the Company’s assets. The Credit Agreement contains covenants that require the Company to maintain a fixed charge coverage ratio of not less than 1.0:1.0 in certain circumstances, and limit the ability to, among other things, incur liens, incur additional indebtedness, transfer or dispose of assets, change the nature of the business, guarantee obligations, pay dividends or make other distributions or repurchase stock, and make advances, loans or investments. The Company may declare or pay cash dividends or repurchase stock only if, among other things, no default or event of default then exists or would arise from such dividend or repurchase of stock and, after giving effect to such dividend or repurchase, certain availability and/or fixed charge coverage ratio requirements are satisfied. The Credit Agreement contains customary events of default, including, without limitation, failure to pay when due principal amounts with respect to the Credit Facility, failure to pay any interest or other amounts under the Credit Facility for five days after becoming due, failure to comply with certain agreements or covenants contained in the Credit Agreement, failure to satisfy certain judgments against the Company, failure to pay when due (or any other default which does or may lead to the acceleration of) certain other material indebtedness in principal amount in excess of $5.0 million, and certain insolvency and bankruptcy events.

As of December 30, 2018 and December 31, 2017, the one-month LIBO rate was 2.5% and 1.6%, respectively, and the Wells Fargo Bank prime lending rate was 5.5% and 4.5%, respectively. The average interest rate on the Company’s revolving credit borrowings during fiscal 2018 and 2017 was 3.4% and 2.6%, respectively. As of December 30, 2018 and December 31, 2017, the Company had long-term revolving credit borrowings outstanding of $65.0 million and $45.0 million, respectively, bearing interest at the one-month LIBO rate. As of December 30, 2018 and December 31, 2017, the Company had no long-term revolving credit borrowings outstanding bearing interest at the prime lending rate.

The Third Amendment extended the maturity date of the Credit Agreement from December 19, 2018 to September 29, 2022. Total remaining borrowing availability, after subtracting letters of credit, was $74.5 million and $94.5 million as of December 30, 2018 and December 31, 2017, respectively, and letter of credit commitments were $0.5 million and $0.5 million as of December 30, 2018 and December 31, 2017, respectively.

Income Taxes

12 Months Ended

Dec. 30, 2018

Income Tax Disclosure [Abstract]

Income Taxes

(10)	Income Taxes

Total income tax (benefit) expense consists of the following:

	Current			Deferred			Total
	(In thousands)
Fiscal 2018:
Federal	$	(371	)	$	(867	)	$	(1,238	)
State		(122	)		290			168
	$	(493	)	$	(577	)	$	(1,070	)
Fiscal 2017:
Federal	$	3,231		$	8,092		$	11,323
State		836			1,435			2,271
	$	4,067		$	9,527		$	13,594

The provision for income taxes differs from the amounts computed by applying the federal statutory tax rate of 21% to earnings before income taxes, as follows:

	Year Ended
	December 30, 2018			December 31, 2017
	(In thousands)
Tax (benefit) expense at statutory rate	$	(966	)	$	5,144
Tax credits		(333	)		(276	)
Change in valuation allowance		265			569
State tax (benefit) expense, net of federal tax effect		(249	)		658
Write-offs related to nonvested share awards		227			103
Change in apportionment and other rate adjustments		(196	)		29
Nondeductible expenses		141			88
Federal rate change		—			5,530
Goodwill impairment		—			1,750
Other		41			(1	)
	$	(1,070	)	$	13,594

The provision for income taxes for fiscal 2018 reflects a tax benefit that resulted from a pre-tax loss for the year. The provision for income taxes for fiscal 2018 and 2017 includes charges of $0.3 million and $0.9 million, respectively, excluding the federal income tax benefit, to record a valuation allowance related to unused California Enterprise Zone Tax Credits. The provision for income taxes for fiscal 2017 reflects a charge of $5.5 million to revalue existing net deferred tax assets as a result of the enactment of the Tax Cuts and Jobs Act (“TCJA”) in December 2017, which reduced the federal corporate income tax rate from 35.0% to 21.0%, as well as a provision of $1.7 million related to non-deductible goodwill impairment. See Note 4 to the Notes to Consolidated Financial Statements for a further discussion of goodwill. Certain prior period amounts were reclassified to conform with current period presentation requirements.

Deferred tax assets and liabilities as of December 30, 2018 and December 31, 2017 are tax-effected based on the 21.0% federal corporate income tax rate.

Deferred tax assets and liabilities consist of the following tax-effected temporary differences:

	December 30, 2018			December 31, 2017
	(In thousands)
Deferred tax assets:
Deferred rent	$	4,695		$	5,076
Employee benefit-related liabilities		2,717			2,726
Insurance liabilities		2,673			2,762
Merchandise inventory		1,933			1,635
California Enterprise Zone Tax Credits		1,456			1,451
Gift card liability		1,009			1,033
Share-based compensation		930			891
Deferred lease revenue		542			803
Work Opportunity Tax Credit		422			—
Allowance for sales returns		323			294
Contract termination cost liability		300			—
Basis difference in fixed assets		252			—
Asset retirement obligation asset accrual		191			195
Net operating loss		138			—
Store closing liability		59			6
Other deferred tax assets		44			290
Gross deferred tax assets		17,684			17,162
Less: Valuation allowance		(1,212	)		(876	)
Deferred tax assets, net of valuation allowance		16,472			16,286
Deferred tax liabilities:
Federal liability on state deferred tax assets		(1,162	)		(1,234	)
Prepaid expense		(502	)		(404	)
SaaS accrual		(229	)		—
Other deferred tax liabilities		(36	)		—
Basis difference in fixed assets		—			(476	)
Deferred tax liabilities		(1,929	)		(2,114	)
Net deferred tax assets	$	14,543		$	14,172

In fiscal 2018 and 2017, the Company maintained a valuation allowance of $1.2 million and $0.9 million, respectively, related to unused California Enterprise Zone Tax Credits, which the Company will not be able to carry forward beyond 2024 as a result of California’s termination of this program. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversals of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based upon the level of historical taxable income and projections of future taxable income over the periods during which the deferred tax assets are deductible, except as noted above, management believes it is more likely than not that the Company will realize the benefits of these deductible differences. The amount of the deferred tax asset considered realizable, however, could be reduced if estimates of future taxable income are reduced. Certain prior period amounts were reclassified to conform with current period presentation requirements.

The Company files a consolidated federal income tax return and files tax returns in various state and local jurisdictions. The statutes of limitations for its consolidated federal income tax returns are open for fiscal years 2015 and after, and state and local income tax returns are open for fiscal years 2014 and after.

As of December 30, 2018 and December 31, 2017, the Company had no unrecognized tax benefits that, if recognized, would affect the Company’s effective income tax rate over the next 12 months. The Company’s policy is to recognize interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expense. As of December 30, 2018 and December 31, 2017, the Company had no accrued interest or penalties.

Earnings Per Share

12 Months Ended

Dec. 30, 2018

Earnings Per Share [Abstract]

Earnings Per Share

(11)	Earnings Per Share

The following table sets forth the computation of basic and diluted earnings per common share:

	Year Ended
	December 30, 2018			December 31, 2017
	(In thousands, except per share data)
Net (loss) income	$	(3,531	)	$	1,104
Weighted-average shares of common stock outstanding:
Basic		20,977			21,439
Dilutive effect of common stock equivalents arising from share option, nonvested share and nonvested share unit awards		—			146
Diluted		20,977			21,585
Basic (loss) earnings per share	$	(0.17	)	$	0.05
Diluted (loss) earnings per share	$	(0.17	)	$	0.05
Antidilutive share option awards excluded from diluted calculation		290			83
Antidilutive nonvested share and nonvested share unit awards excluded from diluted calculation		403			145

The computation of diluted earnings per share for fiscal 2018 excludes all potential share option awards since the Company reported a net loss, and the effect of their inclusion would have been antidilutive (i.e., including such share option awards would result in higher earnings per share). The computation of diluted earnings per share for fiscal 2017 does not include certain share option awards that were outstanding and antidilutive, since the exercise prices of these share option awards exceeded the average market price of the Company’s common shares.

Additionally, the computation of diluted earnings per share for fiscal 2018 excludes all potential nonvested share awards and nonvested share unit awards since the Company reported a net loss, and the effect of their inclusion would have been antidilutive. The computation of diluted earnings per share for fiscal 2017 does not include certain nonvested share awards and nonvested share unit awards that were outstanding and antidilutive, since the grant date fair values of these nonvested share awards and nonvested share unit awards exceeded the average market price of the Company’s common shares.

Employee Benefit Plans

12 Months Ended

Dec. 30, 2018

Postemployment Benefits [Abstract]

Employee Benefit Plans

(12)	Employee Benefit Plans

The Company has a 401(k) plan covering eligible employees. Employee contributions are supplemented by Company contributions subject to 401(k) plan terms. The Company recognized employer matching and profit-sharing contributions of $1.5 million and $1.8 million for fiscal 2018 and 2017, respectively.

Related Party Transactions

12 Months Ended

Dec. 30, 2018

Related Party Transactions

(13)	Related Party Transactions

Prior to his death in fiscal 2008, the Company had an employment agreement with Robert W. Miller (“Mr. Miller”), co-founder of the Company and the father of Steven G. Miller, Chairman of the Board, President, Chief Executive Officer and a director of the Company. The employment agreement provided for Mr. Miller to receive an annual base salary of $350,000. The employment agreement further provided that, following his death, the Company will pay his surviving wife $350,000 per year and provide her specified benefits for the remainder of her life. During each of fiscal 2018 and 2017, the Company made a payment of $350,000 to Mr. Miller’s wife. The Company recognized expense of $0.3 million and $0.2 million in fiscal 2018 and 2017, respectively, to provide for a liability for the future obligations under this agreement. Based upon actuarial valuation estimates related to this agreement, the Company had a recorded liability of $1.1 million and $1.2 million as of December 30, 2018 and December 31, 2017, respectively. The short-term portion of this liability is recorded in accrued expenses and the long-term portion is recorded in other long-term liabilities in the accompanying consolidated balance sheets.

In the third quarter of fiscal 2017, the Company recorded $0.1 million related to the net recovery of short-swing profits under Section 16(b) of the Securities Exchange Act of 1934, as amended. The Company recognized these related party proceeds, net of $0.2 million of related legal fees and taxes, as an increase to additional paid-in capital in the accompanying consolidated balance sheet as of December 31, 2017 and as cash provided by financing activities in the accompanying consolidated statement of cash flows for fiscal 2017.

Commitments and Contingencies

12 Months Ended

Dec. 30, 2018

Commitments And Contingencies Disclosure [Abstract]

Commitments and Contingencies

(14)	Commitments and Contingencies

The Company is involved in various claims and legal actions arising in the ordinary course of business. In the opinion of management, the ultimate disposition of these matters is not expected to have a material adverse effect on the Company’s results of operations or financial condition.

Share-Based Compensation Plans

12 Months Ended

Dec. 30, 2018

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Share-Based Compensation Plans

(15)	Share-Based Compensation Plans

2007 Equity and Performance Incentive Plan

In June 2007, the Company adopted the 2007 Equity and Performance Incentive Plan (“2007 Plan”) and terminated a previous stock incentive plan (“2002 Plan”). The aggregate amount of shares authorized for issuance under the 2007 Plan is 2,399,250 shares of common stock of the Company. This amount represents the amount of shares that remained available for grant under the 2002 Plan as of April 24, 2007. Awards under the 2007 Plan may consist of share option awards (both incentive share option awards and non-qualified share option awards), stock appreciation rights, nonvested share awards, other stock unit awards, performance awards, or dividend equivalents. Any shares that are subject to awards of options or stock appreciation rights shall be counted against this limit (i.e., shares available for grant) as one share for every one share granted, regardless of the number of shares actually delivered pursuant to the awards. Any shares that are subject to awards other than share option awards or stock appreciation rights (including shares delivered on the settlement of dividend equivalents) shall be counted against this limit (i.e., shares available for grant) as 2.5 shares for every one share granted. The aggregate number of shares available under the 2007 Plan and the number of shares subject to outstanding share option awards will be increased or decreased to reflect any changes in the outstanding common stock of the Company by reason of any recapitalization, spin-off, reorganization, reclassification, stock dividend, stock split, reverse stock split, or similar transaction. Share option awards granted under the 2007 Plan generally vest and become exercisable at the rate of 25% per year with a maximum life of ten years. Share option awards, nonvested share awards and nonvested share unit awards provide for accelerated vesting if there is a change in control. The exercise price of the share option awards is equal to the quoted market price of the Company’s common stock on the date of grant.

Amendments and Restatements of 2007 Plan

On June 14, 2011 and June 10, 2016, the Company’s shareholders approved amendments and restatements of the 2007 Plan, and the Company adopted Amendment No. 1 to the 2007 Plan effective as of January 12, 2018 (the “2011 Amendment and Restatement,” the “2016 Amendment and Restatement” and “Amendment No. 1,” respectively, and collectively as so amended and restated, the “Amended 2007 Plan”). The amendments described above did not result in modifications to the Company’s then outstanding share-based payment awards.

Generally, following these amendments and restatements, the Amended 2007 Plan reflected these revisions:

•

the maximum number of shares of the Company’s common stock that may be issued or subject to awards under the Amended 2007 Plan was increased by 3,250,000 from the number authorized by the 2007 Plan;

•

the term of the Amended 2007 Plan was extended through April 19, 2026;

•

approved the continuation of the terms of Article X of the Amended 2007 Plan for purposes of Section 162(m) of the Internal Revenue Code; and

•

implemented certain technical updates and enhancements.

After giving effect to the 2016 Amendment and Restatement, the aggregate amount of shares authorized for issuance under the Amended 2007 Plan was 3,649,250 shares, plus any shares subject to awards granted under the 2002 Plan which are forfeited, expire or are cancelled after April 24, 2007 (the effective date of the 2007 Plan).

These principal features of the Amended 2007 Plan are not intended to be a complete discussion of all of the terms of the Amended 2007 Plan. Copies of the 2011 Amendment and Restatement and the 2016 Amendment and Restatement were filed in Current Reports on Form 8-K in the second quarter of fiscal 2011 and the second quarter of fiscal 2016, respectively, and Amendment No. 1 was filed in the Company’s Annual Report on Form 10-K for fiscal 2017.

In fiscal 2018, the Company granted 254,900 share option awards, 213,062 nonvested share awards and 34,884 nonvested share unit awards to directors and certain employees, as defined by ASC 718, Compensation—Stock Compensation, under the Amended 2007 Plan. As of December 30, 2018, 1,307,652 shares remained available for future grant and 362,310 share option awards, 434,292 nonvested share awards and 26,163 nonvested share unit awards remained outstanding under the Amended 2007 Plan.

The Company accounts for its share-based compensation in accordance with ASC 718 and recognizes compensation expense on a straight-line basis over the requisite service period, net of estimated forfeitures, using the fair-value method for share option awards, nonvested share awards and nonvested share unit awards granted with service-only conditions. The estimated forfeiture rate considers historical employee turnover rates stratified into employee pools in comparison with an overall employee turnover rate, as well as expectations about the future. The Company periodically revises the estimated forfeiture rate in subsequent periods if actual forfeitures differ from those estimates. Compensation expense recorded under this method for fiscal 2018 and 2017 was $2.2 million and $2.3 million, respectively, which reduced operating income and income before income taxes by the same amount. Compensation expense recognized in cost of sales was $0.1 million in fiscal 2018 and 2017 and compensation expense recognized in selling and administrative expense was $2.1 million and $2.2 million in fiscal 2018 and 2017, respectively. The recognized tax benefit related to compensation expense for fiscal 2018 and 2017 was $0.5 million and $0.9 million, respectively. Net loss for fiscal 2018 and net income for fiscal 2017 reflects the net-of-tax charge of $1.7 million and $1.4 million, respectively, or $0.08 and $0.06 per basic and diluted share, respectively.

Share Option Awards

The fair value of each share option award on the date of grant was estimated using the Black-Scholes method based on the following weighted-average assumptions:

	Year Ended
	December 30, 2018			December 31, 2017
Risk-free interest rate		2.6	%		—
Expected term	5.1 years				—
Expected volatility		48.0	%		—
Expected dividend yield		9.5	%		—

No share option awards were granted in fiscal 2017.

The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for periods corresponding with the expected term of the option award; the expected term represents the weighted-average period of time that option awards granted are expected to be outstanding giving consideration to vesting schedules and historical participant exercise behavior; the expected volatility is based upon historical volatility of the Company’s common stock; and the expected dividend yield is based upon the Company’s current dividend rate and future expectations.

The following table details the Company’s share option awards activity for fiscal 2018:

	Shares			Weighted- Average Exercise Price		Weighted- Average Remaining Contractual Life (In Years)		Aggregate Intrinsic Value
Outstanding at December 31, 2017		144,293		$	10.11
Granted		254,900			6.22
Exercised		(6,564	)		4.82
Forfeited or Expired		(30,319	)		9.65
Outstanding at December 30, 2018		362,310		$	7.51		6.94	$	—
Exercisable at December 30, 2018		114,722		$	10.29		2.13	$	—
Vested and Expected to Vest at December 30, 2018		355,800		$	7.53		6.90	$	—

The aggregate intrinsic value in the preceding table represents the total pre-tax intrinsic value, based upon the Company’s closing stock price of $2.56 per share as of December 30, 2018, which would have been received by the share option award holders had all share option award holders exercised their share option awards as of that date.

The total intrinsic value of share option awards exercised for fiscal 2018 and 2017 was approximately $10,000 and $0.1 million, respectively. The total cash received from employees as a result of employee share option award exercises for fiscal 2018 and 2017 was approximately $31,000 and $0.1 million, respectively. The actual tax benefit realized for the tax deduction from share option award exercises in fiscal 2018 and 2017 totaled $2,000 and $31,000, respectively.

As of December 30, 2018, there was $0.2 million of total unrecognized compensation expense related to nonvested share option awards granted. That expense is expected to be recognized over a weighted-average period of 3.2 years.

Nonvested Share Awards and Nonvested Share Unit Awards

Nonvested share awards and nonvested share unit awards granted by the Company vest for employees from the date of grant in four equal annual installments of 25% per year. Nonvested share awards and nonvested share unit awards granted by the Company to non-employee directors for their service as directors, as defined by ASC 718, vest 100% on the earlier of (a) the date of the Company’s next annual stockholders meeting following the grant date, or (b) the first anniversary of the grant date.

Nonvested share awards are delivered to the recipient upon their vesting. With respect to nonvested share unit awards, vested shares will be delivered to the recipient on the tenth business day of January following the year in which the recipient’s service to the Company is terminated. The total fair value of nonvested share awards which vested during fiscal 2018 and 2017 was $1.0 million and $2.0 million, respectively. The total fair value of nonvested share unit awards which vested during fiscal 2018 and 2017 was $0.3 million and $0.3 million, respectively.

The following table details the Company’s nonvested share awards activity for fiscal 2018:

	Shares			Weighted- Average Grant- Date Fair Value
Balance at December 31, 2017		377,035		$	13.61
Granted		213,062			6.99
Vested		(144,205	)		13.66
Forfeited		(11,600	)		11.04
Balance at December 30, 2018		434,292		$	10.42

The following table details the Company’s nonvested share unit awards activity for fiscal 2018:

	Units			Weighted- Average Grant- Date Fair Value
Balance at December 31, 2017		23,250		$	12.82
Granted		34,884			8.60
Vested		(23,250	)		13.71
Forfeited		(8,721	)		8.60
Balance at December 30, 2018		26,163		$	7.81

The weighted-average grant-date fair value of nonvested share awards and nonvested share unit awards is the quoted market price of the Company’s common stock on the date of grant, as shown in the tables above. The weighted-average grant-date fair value of nonvested share awards granted in fiscal 2018 and 2017 was $6.99 per share and $14.88 per share, respectively. The weighted-average grant-date fair value per share of the Company’s nonvested share unit awards granted in fiscal 2018 and 2017 was $8.60 per share and $13.90 per share, respectively.

As of December 30, 2018, there was $3.0 million and $0.1 million of total unrecognized compensation expense related to nonvested share awards and nonvested share unit awards, respectively. That expense is expected to be recognized over a weighted-average period of 2.3 years and 0.4 years for nonvested share awards and nonvested share unit awards, respectively.

To satisfy employee minimum statutory tax withholding requirements for nonvested share awards that vest, the Company withholds and retires a portion of the vesting common shares, unless an employee elects to pay cash. In fiscal 2018, the Company withheld 53,343 common shares with a total value of $0.4 million. This amount is presented as a cash outflow from financing activities in the accompanying consolidated statement of cash flows.

As of December 30, 2018, dividends accrued but not paid related to nonvested share awards were $0.2 million.

Subsequent Event

12 Months Ended

Dec. 30, 2018

Subsequent Events [Abstract]

Subsequent Event

(16)	Subsequent Event

In the first quarter of fiscal 2019, the Company’s Board of Directors declared a quarterly cash dividend of $0.05 per share of outstanding common stock, which will be paid on March 22, 2019 to stockholders of record as of March 8, 2019.

Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 30, 2018

Valuation And Qualifying Accounts [Abstract]

Schedule II - Valuation and Qualifying Accounts

BIG 5 SPORTING GOODS CORPORATION

SCHEDULE II — VALUATION AND QUALIFYING ACCOUNTS

(In thousands)

	Balance at Beginning of Period			Charged to Costs and Expenses				Deductions			Balance at End of Period
December 30, 2018
Allowance for doubtful receivables	$	79		$	20			$	(71	)	$	28
Allowance for sales returns	$	2,368	⁽¹⁾	$	208		⁽²⁾	$	—		$	2,576
Inventory reserves	$	5,850		$	5,102			$	(4,520	)	$	6,432

December 31, 2017
Allowance for doubtful receivables	$	42		$	60			$	(23	)	$	79
Allowance for sales returns	$	1,334		$	(278	)	⁽²⁾	$	—		$	1,056
Inventory reserves	$	5,680		$	4,819			$	(4,649	)	$	5,850

⁽¹⁾	Beginning in fiscal 2018, the Company grossed up its sales return reserve by $1.3 million to separately record the amount of estimated right-of-return merchandise cost in accordance with ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606).

⁽²⁾	Represents an increase (decrease) in the required reserve based upon the Company’s evaluation of anticipated merchandise returns.

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 30, 2018

Accounting Policies [Abstract]

Consolidation

Reporting Period

The Company follows the concept of a 52-53 week fiscal year, which ends on the Sunday nearest December 31. Fiscal 2018 and 2017 each included 52 weeks.

Recently Adopted Accounting Updates

Recently Issued Accounting Updates

Other recently issued accounting updates are not expected to have a material impact on the Company’s consolidated financial statements.

The Company operates solely as a sporting goods retailer, which includes both retail stores and an e-commerce platform, that offers a broad range of products in the western United States and online. Generally, all revenue is recognized when control of the promised goods is transferred to customers, in an amount that reflects the consideration in exchange for those goods. Accordingly, the Company implicitly enters into a contract with customers to deliver merchandise inventory at the point of sale. Collectibility is reasonably assured since the Company only extends immaterial credit purchases to certain municipalities and local school districts.

	Year Ended
	December 30, 2018		December 31, 2017
	(In thousands)
Hard goods	$	495,846	$	509,618
Athletic and sport apparel		206,934		206,816
Athletic and sport footwear		281,004		288,536
Other sales		3,797		4,665
Net sales	$	987,581	$	1,009,635

Substantially all of the Company’s revenue is for single performance obligations for the following distinct items:

•

Retail store sales

•

E-commerce sales

•

Stored-value cards

Cost of Sales

Selling and Administrative Expense

Vendor Allowances

Advertising Expense

Share-Based Compensation

Pre-opening Costs

Pre-opening costs for new stores, which are not material, consist primarily of payroll and recruiting expense, training, marketing, rent, travel and supplies, and are expensed as incurred.

Cash

Cash consists of cash on hand, and the Company has no cash equivalents. Book overdrafts are classified as current liabilities.

Accounts Receivable

Valuation of Merchandise Inventories, Net

Prepaid Expenses

Property and Equipment, Net

Property and equipment are stated at cost and are being depreciated or amortized utilizing the straight-line method over the following estimated useful lives:

Land		Indefinite
Buildings		20 years
Leasehold improvements		Shorter of estimated useful life or term of lease
Furniture and equipment		3 – 10 years
Internal-use software		3 – 7 years

Maintenance and repairs are expensed as incurred.

Goodwill

Valuation of Long-Lived Assets

The Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.

Leases and Deferred Rent

The Company accounts for its leases under the provisions of ASC 840, Leases.

The Company evaluates its leases relative to asset retirement obligations, and determined these amounts to be immaterial.

Self-Insurance Liabilities

Income Taxes

Treasury Stock Purchases

Concentration of Risk

The Company maintains its cash accounts in financial institutions, and accounts at these institutions are insured by the Federal Deposit Insurance Corporation up to $250,000.

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 30, 2018

Accounting Policies [Abstract]

Summary of Disaggregates Net Sales into Major Merchandise Categories to Depict Nature and Amount of Revenue and Related Cash Flows

In accordance with ASC 606, the Company disaggregates net sales into the following major merchandise categories to depict the nature and amount of revenue and related cash flows:

	Year Ended
	December 30, 2018		December 31, 2017
	(In thousands)
Hard goods	$	495,846	$	509,618
Athletic and sport apparel		206,934		206,816
Athletic and sport footwear		281,004		288,536
Other sales		3,797		4,665
Net sales	$	987,581	$	1,009,635

Schedule of Estimated Useful Life of Property and Equipment

Property and equipment are stated at cost and are being depreciated or amortized utilizing the straight-line method over the following estimated useful lives:

Land		Indefinite
Buildings		20 years
Leasehold improvements		Shorter of estimated useful life or term of lease
Furniture and equipment		3 – 10 years
Internal-use software		3 – 7 years

Property and Equipment, Net (Tables)

12 Months Ended

Dec. 30, 2018

Property Plant And Equipment [Abstract]

Schedule of Property and Equipment

Property and equipment, net, consist of the following:

	December 30, 2018			December 31, 2017
	(In thousands)
Furniture and equipment	$	137,881		$	136,858
Leasehold improvements		165,979			160,945
Internal-use software		35,810			34,215
Land		2,750			—
Building		1,775			—
		344,195			332,018
Accumulated depreciation and amortization ⁽¹⁾		(268,544	)		(256,005	)
		75,651			76,013
Assets not placed into service		837			1,252
Property and equipment, net	$	76,488		$	77,265

^{_________________________}

⁽¹⁾

Includes accumulated amortization for internal-use software development costs of $26.3 million and $24.2 million as of December 30, 2018 and December 31, 2017, respectively.

Accrued Expenses (Tables)

12 Months Ended

Dec. 30, 2018

Payables And Accruals [Abstract]

Summary of Accrued Expenses

The major components of accrued expenses are as follows:

	December 30, 2018		December 31, 2017
	(In thousands)
Payroll and related expense	$	22,348	$	23,670
Occupancy expense		11,220		10,005
Sales tax		10,198		9,674
Other		23,893		24,877
Accrued expenses	$	67,659	$	68,226

Lease Commitments (Tables)

12 Months Ended

Dec. 30, 2018

Leases [Abstract]

Schedule of Rent Expense

Rent expense for operating leases consisted of the following:

	Year Ended
	December 30, 2018		December 31, 2017
	(In thousands)
Rent expense	$	77,362	$	75,250
Contingent rent		315		393
Total rent expense	$	77,677	$	75,643

Schedule of Future Minimum Lease Payments under Non-Cancelable Leases

Future minimum lease payments under non-cancelable leases as of December 30, 2018 are as follows:

Year Ending:	Capital Leases			Operating Leases		Total
	(In thousands)
2019	$	2,668		$	81,876	$	84,544
2020		2,179			70,657		72,836
2021		1,472			54,863		56,335
2022		1,057			42,267		43,324
2023		539			31,241		31,780
Thereafter		—			54,386		54,386
Total minimum lease payments ⁽¹⁾		7,915		$	335,290	$	343,205
Imputed interest		(770	)
Present value of minimum lease payments	$	7,145

^{_________________________}

⁽¹⁾

Minimum lease payments have not been reduced by sublease rentals of $0.5 million due in the future under non-cancelable subleases.

Long-Term Debt (Tables)

12 Months Ended

Dec. 30, 2018

Average Daily Excess Availability for Preceding Fiscal Quarter

Prior to the Third Amendment, the applicable margin for all loans under the existing Credit Agreement was as set forth below as a function of Average Daily Availability for the preceding fiscal quarter.

Level	Average Daily Availability	LIBO Rate Applicable Margin	Base Rate Applicable Margin
I	Greater than or equal to $100,000,000	1.25%	0.25%
II	Less than $100,000,000 but greater than or equal to $40,000,000	1.50%	0.50%
III	Less than $40,000,000	1.75%	0.75%

Third Amendment to Credit Agreement [Member]

Average Daily Excess Availability for Preceding Fiscal Quarter

The applicable margin for all loans will be a function of Average Daily Availability for the preceding fiscal quarter as set forth below.

Level

Average Daily Availability

LIBO Rate

Applicable Margin

Base Rate

Applicable Margin

Greater than or equal to $70,000,000

1.25%

0.25%

Less than $70,000,000

1.375%

0.50%

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

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+ Details

Income Taxes (Tables)

12 Months Ended

Dec. 30, 2018

Income Tax Disclosure [Abstract]

Summary of Total Income Tax (Benefit) Expense

Total income tax (benefit) expense consists of the following:

	Current			Deferred			Total
	(In thousands)
Fiscal 2018:
Federal	$	(371	)	$	(867	)	$	(1,238	)
State		(122	)		290			168
	$	(493	)	$	(577	)	$	(1,070	)
Fiscal 2017:
Federal	$	3,231		$	8,092		$	11,323
State		836			1,435			2,271
	$	4,067		$	9,527		$	13,594

Schedule of Federal Statutory Tax Rate Reconciliation

The provision for income taxes differs from the amounts computed by applying the federal statutory tax rate of 21% to earnings before income taxes, as follows:

	Year Ended
	December 30, 2018			December 31, 2017
	(In thousands)
Tax (benefit) expense at statutory rate	$	(966	)	$	5,144
Tax credits		(333	)		(276	)
Change in valuation allowance		265			569
State tax (benefit) expense, net of federal tax effect		(249	)		658
Write-offs related to nonvested share awards		227			103
Change in apportionment and other rate adjustments		(196	)		29
Nondeductible expenses		141			88
Federal rate change		—			5,530
Goodwill impairment		—			1,750
Other		41			(1	)
	$	(1,070	)	$	13,594

Schedule of Deferred Tax Assets and Liabilities

Deferred tax assets and liabilities consist of the following tax-effected temporary differences:

	December 30, 2018			December 31, 2017
	(In thousands)
Deferred tax assets:
Deferred rent	$	4,695		$	5,076
Employee benefit-related liabilities		2,717			2,726
Insurance liabilities		2,673			2,762
Merchandise inventory		1,933			1,635
California Enterprise Zone Tax Credits		1,456			1,451
Gift card liability		1,009			1,033
Share-based compensation		930			891
Deferred lease revenue		542			803
Work Opportunity Tax Credit		422			—
Allowance for sales returns		323			294
Contract termination cost liability		300			—
Basis difference in fixed assets		252			—
Asset retirement obligation asset accrual		191			195
Net operating loss		138			—
Store closing liability		59			6
Other deferred tax assets		44			290
Gross deferred tax assets		17,684			17,162
Less: Valuation allowance		(1,212	)		(876	)
Deferred tax assets, net of valuation allowance		16,472			16,286
Deferred tax liabilities:
Federal liability on state deferred tax assets		(1,162	)		(1,234	)
Prepaid expense		(502	)		(404	)
SaaS accrual		(229	)		—
Other deferred tax liabilities		(36	)		—
Basis difference in fixed assets		—			(476	)
Deferred tax liabilities		(1,929	)		(2,114	)
Net deferred tax assets	$	14,543		$	14,172

Earnings Per Share (Tables)

12 Months Ended

Dec. 30, 2018

Earnings Per Share [Abstract]

Computation of Basic and Diluted Earnings Per Common Share

The following table sets forth the computation of basic and diluted earnings per common share:

	Year Ended
	December 30, 2018			December 31, 2017
	(In thousands, except per share data)
Net (loss) income	$	(3,531	)	$	1,104
Weighted-average shares of common stock outstanding:
Basic		20,977			21,439
Dilutive effect of common stock equivalents arising from share option, nonvested share and nonvested share unit awards		—			146
Diluted		20,977			21,585
Basic (loss) earnings per share	$	(0.17	)	$	0.05
Diluted (loss) earnings per share	$	(0.17	)	$	0.05
Antidilutive share option awards excluded from diluted calculation		290			83
Antidilutive nonvested share and nonvested share unit awards excluded from diluted calculation		403			145

Share-Based Compensation Plans (Tables)

12 Months Ended

Dec. 30, 2018

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Weighted-Average Assumptions Used to Estimate the Fair Value of Each Share Option Award

The fair value of each share option award on the date of grant was estimated using the Black-Scholes method based on the following weighted-average assumptions:

	Year Ended
	December 30, 2018			December 31, 2017
Risk-free interest rate		2.6	%		—
Expected term	5.1 years				—
Expected volatility		48.0	%		—
Expected dividend yield		9.5	%		—

Summary of Share Option Awards

The following table details the Company’s share option awards activity for fiscal 2018:

	Shares			Weighted- Average Exercise Price		Weighted- Average Remaining Contractual Life (In Years)		Aggregate Intrinsic Value
Outstanding at December 31, 2017		144,293		$	10.11
Granted		254,900			6.22
Exercised		(6,564	)		4.82
Forfeited or Expired		(30,319	)		9.65
Outstanding at December 30, 2018		362,310		$	7.51		6.94	$	—
Exercisable at December 30, 2018		114,722		$	10.29		2.13	$	—
Vested and Expected to Vest at December 30, 2018		355,800		$	7.53		6.90	$	—

Summary of Nonvested Share Awards Activity

The following table details the Company’s nonvested share awards activity for fiscal 2018:

	Shares			Weighted- Average Grant- Date Fair Value
Balance at December 31, 2017		377,035		$	13.61
Granted		213,062			6.99
Vested		(144,205	)		13.66
Forfeited		(11,600	)		11.04
Balance at December 30, 2018		434,292		$	10.42

The following table details the Company’s nonvested share unit awards activity for fiscal 2018:

	Units			Weighted- Average Grant- Date Fair Value
Balance at December 31, 2017		23,250		$	12.82
Granted		34,884			8.60
Vested		(23,250	)		13.71
Forfeited		(8,721	)		8.60
Balance at December 30, 2018		26,163		$	7.81

Description of Business - Additional Information (Detail)	12 Months Ended
	Dec. 30, 2018 ft² Store Segment
Description Of Business [Line Items]
Number of operating stores \| Store	436
Area of traditional sporting goods store \| ft²	11,000
Number of reportable segment \| Segment	1
Big 5 Corp [Member]
Description Of Business [Line Items]
Subsidiary interest ownership percentage	100.00%
Big 5 Service Corp [Member] \| Big 5 Corp [Member]
Description Of Business [Line Items]
Subsidiary interest ownership percentage	100.00%

Summary of Significant Accounting Policies - Additional Information (Detail)		12 Months Ended
	Jan. 02, 2018 USD ($)	Dec. 30, 2018 USD ($) Segment Obligation Supplier shares	Dec. 31, 2017 USD ($) shares	Dec. 31, 2018 USD ($)
Accounting Policies [Line Items]
Reporting period, minimum		364 days
Reporting period, maximum		371 days
Increase to retained earnings, net of tax due to the cumulative effect related to the change in accounting for stored value card breakage		$ 575,000
Number of reportable segment \| Segment		1
Number of performance obligation \| Obligation		1
Percentage of gift card historical breakage rate		5.00%
Stored value card redemption revenue recognized		$ 7,200,000	$ 7,500,000
Outstanding stored value card liabilities		$ 7,000,000	7,400,000
Stored value cards redeemed period		2 years
Advertising expense, net of co-operative advertising allowances		$ 32,800,000	37,900,000
Co-operative advertising allowances		5,100,000	5,600,000
Cash equivalents		0
Long-lived assets to be held and used		500,000
Impairment of store assets		200,000	600,000
Self-insurance liabilities		11,700,000	11,600,000
Accrued interest or penalties		0	$ 0
Cash deposits insured by the Federal Deposit Insurance Corporation		$ 250,000
Concentration risk, suppliers \| Supplier		700
Concentration risk, largest supplier \| Supplier		20
Suppliers accounted for total purchases		41.70%
Percentage of vendors represented greater than of total purchases		5.00%
Vendor represented greater than of total purchases \| Supplier		1
One vendor [Member]
Accounting Policies [Line Items]
Suppliers accounted for total purchases		11.60%
Common Stock [Member]
Accounting Policies [Line Items]
Share repurchase program, authorized amount		$ 25,000,000
Number of shares repurchased during period \| shares		75,748	795,718
Number of shares repurchased during period, value		$ 400,000	$ 7,700,000
Share repurchase program, remaining amount available for repurchase		15,300,000
Accrued expenses [Member]
Accounting Policies [Line Items]
Self-insurance liabilities		5,300,000	4,600,000
Other long-term liabilities [Member]
Accounting Policies [Line Items]
Self-insurance liabilities		6,400,000	7,000,000
Stored Value Card Breakage Revenue [Member]
Accounting Policies [Line Items]
Recognized stored value card breakage revenue		400,000	$ 400,000
ASC 605 [Member] \| Merchandise [Member]
Accounting Policies [Line Items]
Estimated right of return net liability		1,200,000
Estimated right of returns net		0
ASU No. 2016-02 [Member] \| Subsequent Event [Member]
Accounting Policies [Line Items]
Operating lease, right-of-use asset				$ 263,000,000
Operating lease, liability				$ 280,000,000
ASU No. 2014-09 [Member] \| ASC 606 [Member]
Accounting Policies [Line Items]
Increase to retained earnings, net of tax due to the cumulative effect related to the change in accounting for stored value card breakage	$ 600,000
Estimated right of return related to estimated sales returns	1,300,000
ASU No. 2014-09 [Member] \| ASC 606 [Member] \| Merchandise [Member]
Accounting Policies [Line Items]
Estimated right of return related to estimated sales returns	$ 1,300,000	1,400,000
Allowance for sales returns reserve		$ 2,600,000

Summary of Disaggregates Net Sales into Major Merchandise Categories to Depict Nature and Amount of Revenue and Related Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Accounting Policies [Line Items]
Net sales	$ 987,581	$ 1,009,635
Hard goods [Member]
Accounting Policies [Line Items]
Net sales	495,846	509,618
Athletic and sport apparel [Member]
Accounting Policies [Line Items]
Net sales	206,934	206,816
Athletic and sport footwear [Member]
Accounting Policies [Line Items]
Net sales	281,004	288,536
Other sales [Member]
Accounting Policies [Line Items]
Net sales	$ 3,797	$ 4,665

Summary of Significant Accounting Policies - Schedule of Estimated Useful Life of Property and Equipment (Detail)	12 Months Ended
	Dec. 30, 2018
Land [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	Indefinite
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	Shorter of estimated useful life or term of lease
Buildings [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	20 years
Furniture and equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	3 years
Furniture and equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	10 years
Internal-use software [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	3 years
Internal-use software [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	7 years

Property and Equipment, Net - Schedule of Property and Equipment (Detail) - USD ($) $ in Thousands	Dec. 30, 2018	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 344,195	$ 332,018
Accumulated depreciation and amortization	(268,544)	(256,005)
Property and equipment, net excluding assets not placed into service	75,651	76,013
Assets not placed into service	837	1,252
Property and equipment, net	76,488	77,265
Furniture and equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	137,881	136,858
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	165,979	160,945
Internal-use software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	35,810	$ 34,215
Land [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	2,750
Building [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 1,775

Property and Equipment, Net - Schedule of Property and Equipment (Parenthetical) (Detail) - USD ($) $ in Millions	Dec. 30, 2018	Dec. 31, 2017
Internal-use software development [Member]
Property, Plant and Equipment [Line Items]
Accumulated amortization for internal-use software development costs	$ 26.3	$ 24.2

Property and Equipment, Net - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 30, 2018	Dec. 30, 2018	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Depreciation expense		$ 7,600	$ 7,100
Amortization expense		9,700	9,600
Capital leases, gross	$ 12,900	12,900	11,900
Accumulated depreciation of capital leases	5,900	5,900	7,500
Purchase of parcel of land with an existing building		15,460	16,462
Internal-use software [Member]
Property, Plant and Equipment [Line Items]
Amortization expense		$ 2,200	$ 2,500
Land and Building [Member]
Property, Plant and Equipment [Line Items]
Purchase of parcel of land with an existing building	4,500
Land [Member]
Property, Plant and Equipment [Line Items]
Purchase of parcel of land with an existing building	2,700
Building [Member]
Property, Plant and Equipment [Line Items]
Purchase of parcel of land with an existing building	$ 1,800

Goodwill - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2017
Goodwill [Line Items]
Non-cash goodwill impairment charge	$ 4,400	$ 4,433
Selling and administrative expense [Member]
Goodwill [Line Items]
Non-cash goodwill impairment charge	$ 4,400

Impairment of Assets - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Dec. 30, 2018	Dec. 30, 2018	Dec. 31, 2017
Impairment Or Disposal Of Tangible Assets Disclosure [Abstract]
Impairment of store assets		$ 0.2	$ 0.6
Impairment of software as a service asset	$ 0.6
Liability of contract termination cost	$ 1.1	$ 1.1

Fair Value Measurements - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2017
Fair Value Disclosures [Abstract]
Goodwill impairment charges	$ 4,400	$ 4,433

Accrued Expenses - Summary of Accrued Expenses (Detail) - USD ($) $ in Thousands	Dec. 30, 2018	Dec. 31, 2017
Payables And Accruals [Abstract]
Payroll and related expense	$ 22,348	$ 23,670
Occupancy expense	11,220	10,005
Sales tax	10,198	9,674
Other	23,893	24,877
Accrued expenses	$ 67,659	$ 68,226

Lease Commitments - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Jan. 01, 2017	Dec. 30, 2018
Leases Disclosure [Line Items]
Assignment fee received	$ 4.3
Remaining lease term		2 years
Deferred lease revenue		$ 1.9
Deferred lease revenue to be recognized in fiscal 2019		0.9
Deferred lease revenue to be recognized in fiscal 2020		$ 0.9
Minimum [Member]
Leases Disclosure [Line Items]
Operating lease renewal options, period		5 years
Maximum [Member]
Leases Disclosure [Line Items]
Operating lease renewal options, period		10 years

Lease Commitments - Schedule of Rent Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Leases [Abstract]
Rent expense	$ 77,362	$ 75,250
Contingent rent	315	393
Total rent expense	$ 77,677	$ 75,643

- Definition

The increases or decreases in lease payments that result from changes occurring after the inception of the lease in the factors (other than the passage of time) on which lease payments are based, except that any escalation of minimum lease payments relating to increases in construction or acquisition cost of the leased property or for increases in some measure of cost or value during the construction or preconstruction period, are excluded from contingent rentals. Contingent rentals also may include amounts for which the triggering events have not yet occurred or the specified targets for which have not yet been achieved (such as sales based percentage rent), but which events are considered probable of occurring or which specified targets are considered probable of being achieved.

+ References + Details

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

Lease Commitments - Schedule of Future Minimum Lease Payments under Non-Cancelable Leases (Parenthetical) (Detail)	12 Months Ended
	Dec. 30, 2018 USD ($)
Leases [Abstract]
Minimum lease payments, sublease rentals under non-cancelable subleases	$ 500,000

Long-Term Debt - Additional Information (Detail) - USD ($)		12 Months Ended
	Sep. 29, 2017	Dec. 30, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Credit Agreement description		On October 18, 2010, the Company, Big 5 Corp. and Big 5 Services Corp. entered into a credit agreement with Wells Fargo Bank, National Association (“Wells Fargo”), as administrative agent, and a syndicate of other lenders, which was amended on October 31, 2011 and December 19, 2013 (as so amended, the “Credit Agreement”). On September 29, 2017, the parties amended certain provisions of the Credit Agreement (such amendment, the “Third Amendment”), as further discussed below. The amendment represented a modification and resulted in the payment and capitalization of $0.2 million in deferred financing fees.
Payment in deferred financing fees			$ 248,000
Revolving credit facility		$ 140,000,000
First tier of increase to the borrowing capacity		165,000,000
Maximum limit of credit facility		200,000,000
Sublimit for issuances of letters of credit		50,000,000
Sublimit for swingline loans		$ 20,000,000
Percentage of eligible credit card accounts receivables		90.00%
Percentage of the value of eligible inventory		90.00%
Percentage of the value of eligible in-transit inventory		90.00%
Eligible in-transit inventory threshold		$ 10,000,000
Debt instrument, covenant description		Obligations under the Credit Facility are secured by a general lien and perfected security interest in substantially all of the Company’s assets. The Credit Agreement contains covenants that require the Company to maintain a fixed charge coverage ratio of not less than 1.0:1.0 in certain circumstances, and limit the ability
Events of default, description		The Credit Agreement contains customary events of default, including, without limitation, failure to pay when due principal amounts with respect to the Credit Facility, failure to pay any interest or other amounts under the Credit Facility for five days after becoming due, failure to comply with certain agreements or covenants contained in the Credit Agreement, failure to satisfy certain judgments against the Company, failure to pay when due (or any other default which does or may lead to the acceleration of) certain other material indebtedness in principal amount in excess of $5.0 million, and certain insolvency and bankruptcy events.
Line of Credit Facility default debt minimum amount		$ 5,000,000
Long-term revolving credit borrowings outstanding		$ 65,000,000	45,000,000
Maturity date of Credit Agreement		Dec. 19, 2018
Letter of credit commitments		$ 500,000	$ 500,000
Wells Fargo Bank [Member]
Debt Instrument [Line Items]
Revolving credit borrowings, interest rate		5.50%	4.50%
Revolving Credit Borrowings [Member]
Debt Instrument [Line Items]
Revolving credit borrowings, interest rate		3.40%	2.60%
Third Amendment to Credit Agreement [Member]
Debt Instrument [Line Items]
Maturity date of Credit Agreement		Sep. 29, 2022
Minimum [Member]
Debt Instrument [Line Items]
Fixed charge coverage ratio		100.00%
LIBO Rate [Member]
Debt Instrument [Line Items]
Long-term revolving credit borrowings outstanding		$ 65,000,000	$ 45,000,000
One-month LIBO rate [Member]
Debt Instrument [Line Items]
Revolving credit borrowings, interest rate		2.50%	1.60%
Prime rate [Member]
Debt Instrument [Line Items]
Long-term revolving credit borrowings outstanding		$ 0	$ 0
First Amendment to Credit Agreement [Member]
Debt Instrument [Line Items]
Credit agreement amendment date		Oct. 31, 2011
Second Amendment to Credit Agreement [Member]
Debt Instrument [Line Items]
Credit agreement amendment date		Dec. 19, 2013
Interest rate, description		the applicable margin for base rate loans (as shown below) plus the highest of (a) the Federal funds rate, as in effect from time to time, plus one-half of one percent (0.50%), (b) the LIBO rate, as adjusted to account for statutory reserves, plus one percent (1.00%), or (c) the rate of interest in effect for such day as publicly announced from time to time by Wells Fargo as its “prime rate.”
Commitment fee assessed		0.25%
Second Amendment to Credit Agreement [Member] \| Federal Funds Rate [Member]
Debt Instrument [Line Items]
Applicable margin in addition to variable rate		0.50%
Second Amendment to Credit Agreement [Member] \| LIBO Rate [Member]
Debt Instrument [Line Items]
Applicable margin in addition to variable rate		1.00%
Third Amendment to Credit Agreement [Member]
Debt Instrument [Line Items]
Credit agreement amendment date		Sep. 29, 2017
Payment in deferred financing fees	$ 200,000
Capitalization in deferred financing fees	$ 200,000
Revolving credit facility		$ 100,000,000
Sublimit for issuances of letters of credit		$ 25,000,000
Interest rate, description		the applicable margin for base rate loans (as shown below) plus the highest of (a) the Federal funds rate, as in effect from time to time, plus one-half of one percent (0.50%), (b) the LIBO rate, plus one percentage point (1.00%), or (c) the rate of interest in effect for such day as announced from time to time within Wells Fargo as its “prime rate.”
Commitment fee assessed		0.20%
Third Amendment to Credit Agreement [Member] \| Federal Funds Rate [Member]
Debt Instrument [Line Items]
Applicable margin in addition to variable rate		0.50%
Third Amendment to Credit Agreement [Member] \| LIBO Rate [Member]
Debt Instrument [Line Items]
Applicable margin in addition to variable rate		1.00%
Wells Fargo Bank National Association [Member]
Debt Instrument [Line Items]
Remaining borrowing availability		$ 74,500,000	$ 94,500,000

Long-Term Debt - Average Daily Excess Availability for Preceding Fiscal Quarter (Detail)	12 Months Ended
	Dec. 30, 2018
Second Amendment to Credit Agreement [Member] \| Level I [Member]
Line Of Credit Facility [Line Items]
Average Daily Availability	Greater than or equal to $100,000,000
LIBO Rate Applicable Margin	1.25%
Base Rate Applicable Margin	0.25%
Second Amendment to Credit Agreement [Member] \| Level II [Member]
Line Of Credit Facility [Line Items]
Average Daily Availability	Less than $100,000,000 but greater than or equal to $40,000,000
LIBO Rate Applicable Margin	1.50%
Base Rate Applicable Margin	0.50%
Second Amendment to Credit Agreement [Member] \| Level III [Member]
Line Of Credit Facility [Line Items]
Average Daily Availability	Less than $40,000,000
LIBO Rate Applicable Margin	1.75%
Base Rate Applicable Margin	0.75%
Third Amendment to Credit Agreement [Member] \| Level I [Member]
Line Of Credit Facility [Line Items]
Average Daily Availability	Greater than or equal to $70,000,000
LIBO Rate Applicable Margin	1.25%
Base Rate Applicable Margin	0.25%
Third Amendment to Credit Agreement [Member] \| Level II [Member]
Line Of Credit Facility [Line Items]
Average Daily Availability	Less than $70,000,000
LIBO Rate Applicable Margin	1.375%
Base Rate Applicable Margin	0.50%

Income Taxes - Summary of Total Income Tax (Benefit) Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Current, Federal	$ (371)	$ 3,231
Current, State	(122)	836
Current, Total	(493)	4,067
Deferred, Federal	(867)	8,092
Deferred, State	290	1,435
Deferred, Total	(577)	9,527
Total, Federal	(1,238)	11,323
Total, State	168	2,271
Total income tax expense (benefit)	$ (1,070)	$ 13,594

Income Taxes - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Income Tax Contingency [Line Items]
Federal statutory tax rate	21.00%	35.00%
Revaluation of net deferred tax assets		$ 5,500,000
Provision related to non-deductible goodwill impairment		1,750,000
Valuation allowance	$ 1,212,000	876,000
Unrecognized tax benefits	$ 0	0
Unrecognized tax benefits, period	Over the next 12 months
Accrued interest or penalties	$ 0	0
Earliest Tax Year [Member] \| Federal [Member]
Income Tax Contingency [Line Items]
Income tax returns in period	2015
Earliest Tax Year [Member] \| State and Local [Member]
Income Tax Contingency [Line Items]
Income tax returns in period	2014
Goodwill [Member]
Income Tax Contingency [Line Items]
Provision related to non-deductible goodwill impairment		1,700,000
California Enterprise Zone Tax Credits [Member]
Income Tax Contingency [Line Items]
Provision for incomes taxes, excluding federal income tax benefit	$ 300,000	900,000
Valuation allowance	$ 1,200,000	$ 900,000
Tax credits carry forward latest expiration year	2024

Income Taxes - Schedule of Federal Statutory Tax Rate Reconciliation (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Tax (benefit) expense at statutory rate	$ (966)	$ 5,144
Tax credits	(333)	(276)
Change in valuation allowance	265	569
State tax (benefit) expense, net of federal tax effect	(249)	658
Write-offs related to nonvested share awards	227	103
Change in apportionment and other rate adjustments	(196)	29
Nondeductible expenses	141	88
Federal rate change		5,530
Goodwill impairment		1,750
Other	41	(1)
Total income tax expense (benefit)	$ (1,070)	$ 13,594

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 30, 2018	Dec. 31, 2017
Deferred tax assets:
Deferred rent	$ 4,695	$ 5,076
Employee benefit-related liabilities	2,717	2,726
Insurance liabilities	2,673	2,762
Merchandise inventory	1,933	1,635
California Enterprise Zone Tax Credits	1,456	1,451
Gift card liability	1,009	1,033
Share-based compensation	930	891
Deferred lease revenue	542	803
Work Opportunity Tax Credit	422
Allowance for sales returns	323	294
Contract termination cost liability	300
Basis difference in fixed assets	252
Asset retirement obligation asset accrual	191	195
Net operating loss	138
Store closing liability	59	6
Other deferred tax assets	44	290
Gross deferred tax assets	17,684	17,162
Less: Valuation allowance	(1,212)	(876)
Deferred tax assets, net of valuation allowance	16,472	16,286
Deferred tax liabilities:
Federal liability on state deferred tax assets	(1,162)	(1,234)
Prepaid expense	(502)	(404)
SaaS accrual	(229)
Other deferred tax liabilities	(36)
Basis difference in fixed assets		(476)
Deferred tax liabilities	(1,929)	(2,114)
Net deferred tax assets	$ 14,543	$ 14,172

Earnings Per Share - Computation of Basic and Diluted Earnings Per Common Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Earnings Per Share Basic [Line Items]
Net (loss) income	$ (3,531)	$ 1,104
Weighted-average shares of common stock outstanding:
Basic	20,977	21,439
Dilutive effect of common stock equivalents arising from share option, nonvested share and nonvested share unit awards		146
Diluted	20,977	21,585
Basic (loss) earnings per share	$ (0.17)	$ 0.05
Diluted (loss) earnings per share	$ (0.17)	$ 0.05
Share Option Awards [Member]
Weighted-average shares of common stock outstanding:
Antidilutive shares/unit awards excluded from diluted calculation	290	83
Nonvested Share Awards and Nonvested Share Unit Awards [Member]
Weighted-average shares of common stock outstanding:
Antidilutive shares/unit awards excluded from diluted calculation	403	145

Employee Benefit Plans - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Defined Contribution Pension And Other Postretirement Plans Disclosure [Abstract]
Employer matching and profit-sharing contributions	$ 1.5	$ 1.8

Related Party Transactions - Additional Information (Detail) - USD ($)	3 Months Ended	12 Months Ended
	Oct. 01, 2017	Dec. 30, 2018	Dec. 31, 2017
Related Party Transaction [Line Items]
Net Recovery of short swing profits	$ 100,000		$ 136,000
Related legal fees and taxes			200,000
Co-founder [Member]
Related Party Transaction [Line Items]
Annual base salary under agreement to be paid to related party		$ 350,000
Salary base amount under agreement paid to related party		350,000	350,000
Expense recognized to provide future obligations under agreement		300,000	200,000
Liability of future obligations		$ 1,100,000	$ 1,200,000

Share-Based Compensation Plans - Additional Information (Detail) - USD ($)		12 Months Ended
	Jun. 14, 2011	Dec. 30, 2018	Dec. 31, 2017
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares outstanding		362,310	144,293
Compensation expense		$ 2,200,000	$ 2,300,000
Recognized tax benefit relating to compensation expense		500,000	900,000
Net income (loss) reflects net of tax charge		$ (1,700,000)	$ 1,400,000
Basic and diluted income (loss) per share net of tax		$ (0.08)	$ 0.06
Granted, shares		254,900
Proceeds from exercise of share option awards		$ 31,000	$ 67,000
Shares withheld for tax requirements		53,343
Tax withholding payments for share-based compensation		$ 366,000	805,000
Common Stock [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Closing stock price per share		$ 2.56
Tax withholding payments for share-based compensation		$ 1,000	1,000
Cost of sales [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Compensation expense		100,000	100,000
Selling and administrative expense [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Compensation expense		$ 2,100,000	$ 2,200,000
Nonvested Share Awards [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted, shares		213,062
Nonvested shares outstanding		434,292	377,035
Weighted-average period of recognition		2 years 3 months 18 days
Fair value of nonvested share awards		$ 1,000,000	$ 2,000,000
Weighted-average grant-date fair value per share, granted		$ 6.99	$ 14.88
Unrecognized compensation expenses		$ 3,000,000
Dividends accrued but not paid		$ 200,000
Nonvested Share Unit Awards [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted, shares		34,884
Nonvested shares outstanding		26,163	23,250
Weighted-average period of recognition		4 months 24 days
Fair value of nonvested share awards		$ 300,000	$ 300,000
Weighted-average grant-date fair value per share, granted		$ 8.60	$ 13.90
Unrecognized compensation expenses		$ 100,000
Share Option Awards [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted, shares			0
Intrinsic value of share option awards exercised		10,000	$ 100,000
Proceeds from exercise of share option awards		31,000	100,000
Tax benefit realized for the expected tax deduction from share option award exercises		2,000	$ 31,000
Unrecognized compensation expense		$ 200,000
Weighted-average period of recognition		3 years 2 months 12 days
2007 Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Maximum expiration period of share based payment awards granted			10 years
Aggregate amount of shares authorized for issuance			2,399,250
Shares limited for every one share granted			250.00%
2016 Amendment and Restatement of 2007 Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Aggregate amount of shares authorized for issuance			3,649,250
Maximum number of shares increased	3,250,000
Expiration date of plan			Apr. 19, 2026
Amendments and Restatements of 2007 Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares available for future grant		1,307,652
Amendments and Restatements of 2007 Plan [Member] \| Nonvested Share Awards [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted, shares		213,062
Nonvested shares outstanding		434,292
Amendments and Restatements of 2007 Plan [Member] \| Nonvested Share Unit Awards [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted, shares		34,884
Nonvested shares outstanding		26,163
Amendments and Restatements of 2007 Plan [Member] \| Share Option Awards [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares outstanding		362,310
Share-based Compensation Award, Tranche One [Member] \| Performance Shares [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting rights (as percentage)		25.00%
Share-based Compensation Award, Tranche One [Member] \| Performance Shares [Member] \| Non-Employee Directors [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting rights (as percentage)		100.00%
Share-based Compensation Award, Tranche One [Member] \| 2007 Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting rights (as percentage)			25.00%

Share-Based Compensation Plans - Fair Value of Share Option Award Based on Weighted-Average Assumptions (Detail)	12 Months Ended
	Dec. 30, 2018
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Risk-free interest rate	2.60%
Expected term	5 years 1 month 6 days
Expected volatility	48.00%
Expected dividend yield	9.50%

Share-Based Compensation Plans - Summary of Share Option Awards (Detail)	12 Months Ended
	Dec. 30, 2018 $ / shares shares
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Shares, Outstanding at December 31, 2017 \| shares	144,293
Shares, Granted \| shares	254,900
Shares, Exercised \| shares	(6,564)
Shares, Forfeited or Expired \| shares	(30,319)
Shares, Outstanding at December 30, 2018 \| shares	362,310
Shares, Exercisable at December 30, 2018 \| shares	114,722
Shares, Vested and Expected to Vest at December 30, 2018 \| shares	355,800
Weighted-Average Exercise Price, Outstanding at December 31,2017 \| $ / shares	$ 10.11
Weighted-Average Exercise Price, Granted \| $ / shares	6.22
Weighted-Average Exercise Price, Exercised \| $ / shares	4.82
Weighted-Average Exercise Price, Forfeited or Expired \| $ / shares	9.65
Weighted-Average Exercise Price, Outstanding at December 30, 2018 \| $ / shares	7.51
Weighted-Average Exercise Price, Exercisable at December 30, 2018 \| $ / shares	10.29
Weighted-Average Exercise Price, Vested and Expected to Vest at December 30, 2018 \| $ / shares	$ 7.53
Weighted-Average Remaining Contractual Life (In Years), Outstanding at December 30, 2018	6 years 11 months 8 days
Weighted-Average Remaining Contractual Life (In Years), Exercisable at December 30, 2018	2 years 1 month 17 days
Weighted-Average Remaining Contractual Life (In Years), Vested and Expected to Vest at December 30, 2018	6 years 10 months 24 days

Share-Based Compensation Plans - Summary of Nonvested Share Awards Activity (Detail) - $ / shares	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Nonvested Share Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Nonvested shares/share units, beginning balance	377,035
Granted, shares/share units	213,062
Vested, shares/share units	(144,205)
Forfeited, shares/share units	(11,600)
Nonvested shares/share units, ending balance	434,292	377,035
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Weighted-Average Grant-Date Fair Value, Beginning Balance	$ 13.61
Weighted-Average Grant-Date Fair Value, Granted	6.99	$ 14.88
Weighted-Average Grant-Date Fair Value, Vested	13.66
Weighted-Average Grant-Date Fair Value, Forfeited	11.04
Weighted-Average Grant-Date Fair Value, Ending Balance	$ 10.42	$ 13.61
Nonvested Share Unit Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Nonvested shares/share units, beginning balance	23,250
Granted, shares/share units	34,884
Vested, shares/share units	(23,250)
Forfeited, shares/share units	(8,721)
Nonvested shares/share units, ending balance	26,163	23,250
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Weighted-Average Grant-Date Fair Value, Beginning Balance	$ 12.82
Weighted-Average Grant-Date Fair Value, Granted	8.60	$ 13.90
Weighted-Average Grant-Date Fair Value, Vested	13.71
Weighted-Average Grant-Date Fair Value, Forfeited	8.60
Weighted-Average Grant-Date Fair Value, Ending Balance	$ 7.81	$ 12.82

Subsequent Event - Additional Information (Detail) - Scenario Forecast [Member]	3 Months Ended
	Mar. 31, 2019 $ / shares
Subsequent Event [Line Items]
Dividend per share	$ 0.05
Dividend declared per share, payable date	Mar. 22, 2019
Dividend declared per share, record date	Mar. 08, 2019

Schedule II - Valuation and Qualifying Accounts (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Allowance for doubtful receivables [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Period	$ 79	$ 42
Charged to Costs and Expenses	20	60
Deductions	(71)	(23)
Balance at End of Period	28	79
Allowance for sales returns [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Period	2,368	1,334
Charged to Costs and Expenses	208	(278)
Balance at End of Period	2,576	2,368
Allowance for sales returns [Member] \| ASU No. 2014-09 [Member] \| Before adoption of ASC 606 [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Period	1,056
Balance at End of Period		1,056
Inventory reserves [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Period	5,850	5,680
Charged to Costs and Expenses	5,102	4,819
Deductions	(4,520)	(4,649)
Balance at End of Period	$ 6,432	$ 5,850

Schedule II - Valuation and Qualifying Accounts (Parenthetical) (Detail) - ASU No. 2014-09 [Member] - ASC 606 [Member] - USD ($) $ in Millions		12 Months Ended
	Jan. 02, 2018	Dec. 30, 2018
Valuation and Qualifying Accounts Disclosure [Line Items]
Estimated right of return related to estimated sales returns	$ 1.3
Merchandise [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Estimated right of return related to estimated sales returns	$ 1.3	$ 1.4