XML 54 R37.htm IDEA: XBRL DOCUMENT
v3.25.0.1

Employee Retirement Plans (Tables) | 12 Months Ended
--- | ---
Dec. 28, 2024
Retirement Benefits [Abstract] |
Schedule of Multiemployer Plans | “Contributions” represent the amounts contributed by the Company during the fiscal years presented:
|  |  |  |  |  | Contributions (In millions)
Pension Fund: | EIN/Pension Plan Number | Pension Act Zone Status | FIP/RP Status (1) | Surcharge |  | 2024 |  | 2023 |  | 2022
Central States, Southeast and Southwest Areas Pension Fund (“Central States Plan”) | 366044243 | Critical (December 31, 2024) | RP | No |  | $ | 0.4 |  |  | $ | 0.3 |  |  | $ | 0.4 |
Total |  |  |  |  |  | $ | 0.4 |  |  | $ | 0.3 |  |  | $ | 0.4 |
(1) Funding Improvement Plan or Rehabilitation Plan, as defined by the Pension Protection Act of 2006
Schedule of Changes in Projected Benefit Obligations and Change in Plan Assets | The following tables set forth the change in projected benefit obligation and the change in plan assets for the DB Plan:
| December 28, 2024 |  | December 30, 2023
| (In thousands)
Change in projected benefit obligation: |  |  |
Projected benefit obligation at beginning of period | $ | 2,181 |  |  | $ | 82,752 |
Interest cost | — |  |  | 4,419 |
Actuarial gain | — |  |  | (240) |
Benefits paid | (496) |  |  | (6,018) |
Settlement | (1,685) |  |  | (78,732) |
Projected benefit obligation at end of period (1) | $ | — |  |  | $ | 2,181 |
Change in plan assets: |  |  |
Fair value of assets at beginning of period | $ | 2,181 |  |  | $ | 81,231 |
Actual return on plan assets | — |  |  | (1,200) |
Employer contributions | — |  |  | 6,900 |
Benefits paid | (496) |  |  | (6,018) |
Settlement | (1,685) |  |  | (78,732) |
Fair value of assets at end of period (1) | — |  |  | 2,181 |
Net funded status of plan (1) | $ | — |  |  | $ | — |
(1) As disclosed above, the DB Plan was settled during fourth quarter of fiscal 2023. The remaining residual balances in projected benefit obligations and fair value of assets as of December 30, 2023 were used to fund final expenses and wrap-up activities of the separate trust entity trust, which was closed and terminated during December 2024.
Schedule of Net Periodic Pension Cost for Pension Plans | The net periodic pension cost (benefit) for the plan included the following:
| Fiscal Year Ended December 28, 2024 |  | Fiscal Year Ended December 30, 2023
| (In thousands)
Service cost | $ | — |  |  | $ | — |
Interest cost on projected benefit obligation | — |  |  | 4,419 |
Expected return on plan assets | — |  |  | (3,249) |
Amortization of unrecognized loss | — |  |  | 1,207 |
Before settlement (1) | — |  |  | 2,377 |
Settlement (gain) loss (2) | (2,481) |  |  | 30,440 |
Net periodic pension (benefit) cost for the pension plan | $ | (2,481) |  |  | $ | 32,817 |
(1) On the Company’s consolidated statements of operations, reported within Other expenses (income), net (2) The DB Pension Plan was frozen and no service cost has been incurred for the plan since fiscal 2019. The settlement loss in fiscal 2023 and adjustment in fiscal 2024 are reported as a non-operating expense on the Company’s consolidated statement of operations.
Schedule of Assumptions Used to Determine the Projected Benefit Obligation | The following assumptions were used to determine the projected benefit obligation at the measurement date and the net periodic pension cost (credit):
|  |  | December 30, 2023
Projected benefit obligation: |  |  |
Discount rate |  |  | — | %
Average rate of increase in future compensation levels |  |  | N/A
Net periodic pension cost or benefit: |  |  |
Discount rate |  |  | 5.34 | %
Average rate of increase in future compensation levels |  |  | N/A
Expected long-term rate of return on plan assets |  |  | 4.00 | %

X
- Definition Schedule of changes in projected benefit obligations and fair value of plan assets. + References No definition available. + Details
Name: | bxc_ScheduleOfChangesInProjectedBenefitObligationsAndFairValueOfPlanAssetsTableTextBlock
Namespace Prefix: | bxc_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_CompensationAndRetirementDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assumption used to determine benefit obligation and net periodic benefit cost of defined benefit plan. Includes, but is not limited to, discount rate, rate of compensation increase, expected long-term rate of return on plan assets and interest crediting rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (k) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-1 + Details
Name: | us-gaap_ScheduleOfAssumptionsUsedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of one or more of the entity's defined benefit pension plans or one or more other defined benefit postretirement plans, separately for pension plans and other postretirement benefit plans including the entity's schedule of fair value of plan assets for defined benefit or other postretirement plans. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 20 -Topic 715 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 55 -Paragraph 17 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480482/715-20-55-17 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-3 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-4 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-2 + Details
Name: | us-gaap_ScheduleOfDefinedBenefitPlansDisclosuresTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of information about multiemployer plan. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 715 -SubTopic 80 -Name Accounting Standards Codification -Section 55 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480547/715-80-55-8 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 80 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480576/715-80-50-5 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 80 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480576/715-80-50-5 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 80 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480576/715-80-50-5 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 80 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480576/715-80-50-5 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 80 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Subparagraph (e)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480576/715-80-50-5 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 80 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Subparagraph (e)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480576/715-80-50-5 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 80 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Subparagraph (f)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480576/715-80-50-5 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 80 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Subparagraph (f)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480576/715-80-50-5 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 80 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480576/715-80-50-9 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 80 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480576/715-80-50-9 + Details
Name: | us-gaap_ScheduleOfMultiemployerPlansTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration