XML 29 R23.htm IDEA: XBRL DOCUMENT
v3.25.2

Basis of Presentation of Interim Period Statements - Additional Information (Detail) $ / shares in Units, $ in Thousands |  | 3 Months Ended | 6 Months Ended |  |
--- | --- | --- | --- | --- | ---
Jun. 04, 2024 $ / shares shares | Jun. 30, 2025 USD ($) Company $ / shares shares | Jun. 30, 2024 USD ($) | Jun. 30, 2025 USD ($) Company Segment $ / shares shares | Jun. 30, 2024 USD ($) | Dec. 31, 2024 USD ($) $ / shares shares | Jun. 03, 2024 shares
Basis Of Presentation Of Interim Period Statements [Line Items] |  |  |  |  |  |  |
Revenue recognition professional employer service contracts term |  |  |  | 1 year |  |  |
Professional employer service contract cancellation and termination period |  |  |  | 30 days |  |  |
Payment term for staffing customers |  |  |  | 30 days |  |  |
Number of wholly-owned insurance companies | Company |  | 2 |  | 2 |  |  |
Cash and cash equivalents, maturity term |  |  |  | 3 months |  |  |
Allowance for expected credit losses |  | $ 900 |  | $ 900 |  | $ 900 |
Income taxes paid net of income tax refunds received |  |  |  | $ 3,300 |  |  |
Income tax refunds received net of income tax payments |  |  |  |  | $ 900 |  |
Common stock, shares authorized | shares | 82,000,000 | 82,000,000 |  | 82,000,000 |  | 82,000,000 | 20,500,000
Stock split, conversion ratio | 0.25 |  |  |  |  |  |
Common stock, par value | $ / shares | $ 0.01 | $ 0.01 |  | $ 0.01 |  | $ 0.01 |
Stock split, description |  |  |  | On June 4, 2024, we amended our Charter to increase the number of authorized shares of common stock from 20,500,000 shares to 82,000,000 shares, and our Board of Directors declared a four-for-one split of the Company’s common stock effected in the form of a stock dividend (the “2024 Stock Split”). Each stockholder of record at the close of business on June 14, 2024 received a dividend of three additional shares of common stock for each then-held share, distributed after close of trading on June 21, 2024. |  |  |
Number of operating segment | Segment |  |  |  | 1 |  |  |
Interest income |  | $ 2,500 | $ 3,100 | $ 4,900 | 6,200 |  |
Payroll weekly payment term |  |  |  | 30 days |  |  |
Unbilled receivables |  | 252,200 |  | $ 252,200 |  | $ 218,800 |
Remaining trade accounts receivable |  | $ 12,800 |  | 12,800 |  | $ 16,600 |
Accrued payroll, payroll taxes and related benefits |  |  |  |  | 16,800 |  |
Net cash inflows related to accrued payroll and related benefits |  |  |  |  | 30,200 |  |
Payroll taxes payable |  |  |  | (8,659) | $ (13,370) |  |
Additional Paid-in Capital [Member] |  |  |  |  |  |  |
Basis Of Presentation Of Interim Period Statements [Line Items] |  |  |  |  |  |  |
Prior period reclassification adjustment |  |  |  | $ 200 |  |  |

X
- Definition Basis of Presentation of Interim Period Statements [Line Items] + References No definition available. + Details
Name: | bbsi_BasisOfPresentationOfInterimPeriodStatementsLineItems
Namespace Prefix: | bbsi_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Cash and cash equivalents maximum maturity period. + References No definition available. + Details
Name: | bbsi_CashAndCashEquivalentsMaximumMaturityPeriod
Namespace Prefix: | bbsi_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Cash inflows from accrued payroll, payroll taxes and related benefits net. + References No definition available. + Details
Name: | bbsi_CashInflowsFromAccruedPayrollPayrollTaxesAndRelatedBenefitsNet
Namespace Prefix: | bbsi_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Increase (decrease) in accrued payroll and related benefits. + References No definition available. + Details
Name: | bbsi_IncreaseDecreaseInAccruedPayrollAndRelatedBenefits
Namespace Prefix: | bbsi_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Increase (decrease) in payroll taxes payable. + References No definition available. + Details
Name: | bbsi_IncreaseDecreaseInPayrollTaxesPayable
Namespace Prefix: | bbsi_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Number of wholly owned insurance companies. + References No definition available. + Details
Name: | bbsi_NumberOfWhollyOwnedInsuranceCompanies
Namespace Prefix: | bbsi_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition Payment term for staffing customers. + References No definition available. + Details
Name: | bbsi_PaymentTermForStaffingCustomers
Namespace Prefix: | bbsi_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Payroll weekly payment term. + References No definition available. + Details
Name: | bbsi_PayrollWeeklyPaymentTerm
Namespace Prefix: | bbsi_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Period for cancellation or termination of PEO service contract. + References No definition available. + Details
Name: | bbsi_PeriodForCancellationOrTerminationOfPeoServiceContract
Namespace Prefix: | bbsi_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Remaining trade accounts receivable. + References No definition available. + Details
Name: | bbsi_RemainingTradeAccountsReceivable
Namespace Prefix: | bbsi_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Revenue recognition PEO service contract minimum term. + References No definition available. + Details
Name: | bbsi_RevenueRecognitionPeoServiceContractMinimumTerm
Namespace Prefix: | bbsi_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of allowance for credit loss on accounts receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(5)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(4)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479344/326-20-45-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481962/310-10-50-4 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-13 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-13 + Details
Name: | us-gaap_AllowanceForDoubtfulAccountsReceivable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Face amount or stated value per share of common stock. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 + Details
Name: | us-gaap_CommonStockParOrStatedValuePerShare
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition The maximum number of common shares permitted to be issued by an entity's charter and bylaws. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(16)(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1 + Details
Name: | us-gaap_CommonStockSharesAuthorized
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Amount, after refund, of cash paid to foreign, federal, state, and local jurisdictions as income tax. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482913/230-10-50-2A Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 23 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-22 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482913/230-10-50-2 + Details
Name: | us-gaap_IncomeTaxesPaidNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount before accretion (amortization) of purchase discount (premium) of interest income on nonoperating securities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 48 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(7)(b)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 270 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (i) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (ee) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32 + Details
Name: | us-gaap_InvestmentIncomeInterest
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Number of operating segments. An operating segment is a component of an enterprise: (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same enterprise), (b) whose operating results are regularly reviewed by the enterprise's chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance, and (c) for which discrete financial information is available. An operating segment may engage in business activities for which it has yet to earn revenues, for example, start-up operations may be operating segments before earning revenues. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 49 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482785/280-10-55-49 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 18 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-18 + Details
Name: | us-gaap_NumberOfOperatingSegments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of a reclassification adjustment made to prior period financial statement amounts. + References No definition available. + Details
Name: | us-gaap_PriorPeriodReclassificationAdjustment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of income tax refund received from tax jurisdiction. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482913/230-10-50-2A Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 23 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-23 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-22 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482740/230-10-45-25 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482913/230-10-50-2 + Details
Name: | us-gaap_ProceedsFromIncomeTaxRefunds
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Description of the stock split arrangement. Also provide the retroactive effect given by a stock split that occurs after the balance date but before the release of financial statements. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 4 -Subparagraph (SAB Topic 4.C) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-4 + Details
Name: | us-gaap_StockholdersEquityNoteStockSplit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Ratio applied to the conversion of stock split, for example but not limited to, one share converted to two or two shares converted to one. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 4 -Subparagraph (SAB Topic 4.C) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-4 + Details
Name: | us-gaap_StockholdersEquityNoteStockSplitConversionRatio1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:pureItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount received for services rendered and products shipped, but not yet billed, for non-contractual agreements due within one year or the normal operating cycle, if longer. + References No definition available. + Details
Name: | us-gaap_UnbilledReceivablesCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_StatementEquityComponentsAxis=us-gaap_AdditionalPaidInCapitalMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |