XML 54 R42.htm IDEA: XBRL DOCUMENT
v3.25.4

Pension Benefits (Tables) | 12 Months Ended
--- | ---
Jan. 03, 2026
Pension Benefits |
Schedule of defined benefit pension plans' benefit obligation, fair value of plans assets and funded status recognized in the consolidated balance sheets | We used January 3, 2026 and December 28, 2024 measurement dates for fiscal 2025 and 2024, respectively, to calculate end of year benefit obligations, fair value of plan assets and annual net periodic benefit cost (in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | January 3, | ​ ​ ​ | December 28,
​ | ​ | 2026 | ​ | 2024
Change in projected benefit obligation: | ​ | ​ | ​ | ​ | ​ | ​
Projected benefit obligation at beginning of year | ​ | $ | 153,884 | ​ | $ | 161,334
Actuarial loss (gain)(1) | ​ |  | 214 | ​ |  | (14,182)
Service cost | ​ |  | 4,302 | ​ |  | 5,094
Interest cost | ​ |  | 8,209 | ​ |  | 7,599
Benefits paid | ​ |  | (6,810) | ​ |  | (5,961)
Projected benefit obligation at end of year | ​ |  | 159,799 | ​ |  | 153,884
Change in plan assets: | ​ | ​ | ​ | ​ | ​ | ​
Fair value of plan assets at beginning of year | ​ |  | 176,291 | ​ |  | 164,783
Actual return on plan assets | ​ |  | 22,297 | ​ |  | 14,969
Employer contributions | ​ |  | — | ​ |  | 2,500
Benefits paid | ​ |  | (6,810) | ​ |  | (5,961)
Fair value of plan assets at end of year | ​ |  | 191,778 | ​ |  | 176,291
Net amount recognized: | ​ | ​ | ​ | ​ | ​ | ​
Other assets | ​ | ​ | 31,979 | ​ | ​ | 22,407
Other long-term liabilities | ​ | ​ | — | ​ | ​ | —
Funded status at the end of the year | ​ | ​ | 31,979 | ​ | ​ | 22,407
Amount recognized in accumulated other comprehensive income consists of: | ​ | ​ | ​ | ​ | ​ | ​
Actuarial gain | ​ |  | 28,532 | ​ |  | 19,408
Deferred taxes | ​ |  | (4,379) | ​ |  | (2,098)
Accumulated other comprehensive income | ​ | $ | 24,153 | ​ | $ | 17,310
(1) | Actuarial loss (gain) primarily reflects changes in discount rates.
Schedule of weighted-average assumptions | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | January 3, | ​ | December 28,
​ | ​ | 2026 | ​ | 2024
Discount rate |  | 5.25 - 5.49 | % | ​ | 5.41 - 5.50 | %
Rate of compensation increase |  | 3.50 | % | ​ | 3.50 | %
Expected long-term rate of return |  | 7.00 | % | ​ | 7.25 | %
Schedule of components of net periodic pension (benefit) costs | Net periodic pension (benefit) cost includes the following components (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | Fiscal 2025 | ​ ​ ​ | Fiscal 2024 | ​ ​ ​ | Fiscal 2023
Service cost—benefits earned during the period | ​ | $ | 4,302 | ​ | $ | 5,094 | ​ | $ | 5,204
Interest cost on projected benefit obligation | ​ |  | 8,209 | ​ |  | 7,599 | ​ |  | 7,436
Expected return on plan assets | ​ |  | (12,539) | ​ |  | (11,759) | ​ |  | (11,181)
Amortization of unrecognized gain | ​ |  | (421) | ​ |  | (55) | ​ |  | (35)
Net periodic pension (benefit) cost | ​ | $ | (449) | ​ | $ | 879 | ​ | $ | 1,424
Schedule of changes in amount recorded in accumulated other comprehensive income (loss) | The following table sets forth the changes in amounts recorded in accumulated other comprehensive income (loss) for fiscal 2025, 2024 and 2023, respectively (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | Fiscal 2025 | ​ ​ ​ | Fiscal 2024 | ​ ​ ​ | Fiscal 2023
Net (loss) gain | ​ | $ | (8,702) | ​ | $ | (17,281) | ​ | $ | 2,515
Amortization of unrecognized gain | ​ |  | (421) | ​ |  | (55) | ​ |  | (35)
Total recorded in other comprehensive (loss) income | ​ | $ | (9,123) | ​ | $ | (17,336) | ​ | $ | 2,480
Schedule of target asset allocation and plan assets at year end | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Percentage of Plan
​ | ​ | ​ | ​ | ​ | Assets at Year End
​ | ​ ​ ​ | Target | ​ | January 3, | ​ | December 28,
Asset Category | ​ | Allocation | ​ | 2026 | ​ | 2024
Equity securities |  | 70 | % | ​ | 57 | % | ​ | 55 | %
Fixed income securities |  | 30 | % | ​ | 38 | % | ​ | 39 | %
Other |  | — | % | ​ | 5 | % | ​ | 6 | %
Total | ​ | 100 | % | ​ | 100 | % | ​ | 100 | %
Schedule of fair values of pension plan assets utilizing the fair value hierarchy | The fair values of our pension plan assets at January 3, 2026 and December 28, 2024, utilizing the fair value hierarchy discussed in Note 8, “Fair Value Measurements” follow (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | January 3, 2026 | ​ | December 28, 2024
​ | ​ ​ ​ | Level 1 | ​ ​ ​ | Levels 2 & 3 | ​ ​ ​ | Level 1 | ​ ​ ​ | Levels 2 & 3
Asset Category | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Cash | ​ | $ | 9,982 | ​ | $ | — | ​ | $ | 10,230 | ​ | $ | —
Equity securities: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
U.S. mutual funds | ​ |  | 18,126 | ​ |  | — | ​ |  | 16,856 | ​ |  | —
Foreign mutual funds | ​ |  | 14,524 | ​ |  | — | ​ |  | 11,814 | ​ |  | —
U.S. common stocks | ​ |  | 62,849 | ​ |  | — | ​ |  | 57,367 | ​ |  | —
Foreign common stocks | ​ |  | 12,804 | ​ |  | — | ​ |  | 11,669 | ​ |  | —
Fixed income securities: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
U.S. mutual funds | ​ |  | 73,493 | ​ |  | — | ​ |  | 68,355 | ​ |  | —
Total fair value of pension plan assets | ​ | $ | 191,778 | ​ | $ | — | ​ | $ | 176,291 | ​ | $ | —
Schedule of Pension Plan Benefit Payments | As of January 3, 2026, pension plan benefit payments were expected to be as follows (in thousands):
​ | ​ | ​ | ​
​ | ​ | Pension Plan Benefit Payments
Fiscal year: | ​ | ​ | ​
2026 | ​ | $ | 7,303
2027 | ​ |  | 7,909
2028 | ​ |  | 8,509
2029 | ​ |  | 9,167
2030 | ​ |  | 9,755
2031 to 2035 | ​ | $ | 56,371

X
- Definition Tabular disclosure of the fair value of each major category of plan assets, and the level within the fair value hierarchy in which the fair value measurements fall. + References No definition available. + Details
Name: | bgs_ScheduleOfFairValueOfPlanAssetsTableTextBlock
Namespace Prefix: | bgs_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of net funded status and the amounts that are recognized in the balance sheet (or statement of financial position) for pension plans and/or other employee benefit plans, showing separately the assets and current and noncurrent liabilities (if applicable) recognized. This also includes the amounts recognized in accumulated other comprehensive loss. + References No definition available. + Details
Name: | bgs_ScheduleOfNetFundedStatusAndAmountsRecognizedInAccumulatedOtherComprehensiveLossTableTextBlock
Namespace Prefix: | bgs_
Data Type: | dtr-types: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 the major categories of plan assets of pension plans and/or other employee benefit plans. This information may include, but is not limited to, the target allocation of plan assets, the fair value of each major category of plan assets, and the level within the fair value hierarchy in which the fair value measurements fall. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 715 -SubTopic 20 -Subparagraph (d)(5) -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-1 + Details
Name: | us-gaap_ScheduleOfAllocationOfPlanAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
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 5 -Subparagraph (j) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-5 Reference 2: 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 the change in the accumulated postemployment benefit obligation from the beginning to the end of the period, showing separately, if applicable, the effects of the following: service cost, interest cost, contributions by plan participants, actuarial gains and losses, foreign currency exchange rate changes, benefits paid, plan amendments, business combinations, divestitures, curtailments, settlements, and special and contractual termination benefits. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 715 -SubTopic 20 -Subparagraph (a) -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-1 + Details
Name: | us-gaap_ScheduleOfChangesInAccumulatedPostemploymentBenefitObligationsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-5 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 715 -SubTopic 20 -Subparagraph (f) -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-1 + Details
Name: | us-gaap_ScheduleOfExpectedBenefitPaymentsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Subparagraph (q) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-5 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 715 -SubTopic 20 -Subparagraph (h) -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-1 + Details
Name: | us-gaap_ScheduleOfNetBenefitCostsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration