BJ’s Restaurants Inc 2026年季度报告

☒QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIESEXCHANGE ACT OF 1934 For the Quarterly Period Ended March 31, 2026OR ☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIESEXCHANGE ACT OF 1934 For the transition period from _______________ to ______Commission file number 0-21423 BJ’S RESTAURANTS, INC. (Exact name of registrant as specified in its charter) California33-0485615(State or other jurisdiction ofincorporation or organization)(I.R.S. EmployerIdentification Number) 7755 Center Avenue, Suite 300Huntington Beach, California 92647 (714) 500-2400 Nasdaq Global Select Market (Address, including zip code, and telephone number, includingarea code, of registrant’s principal executive offices) Indicate by check mark whether the Registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12 months (or for such shorter period that the Registrant was required to file suchreports), and (2) has been subject to such filing requirements for the past 90 days.Yes☑No☐ Indicate by check mark whether the registrant has submitted electronically every interactive data file required to be submittedpursuant to Rule 405 of Regulation S-T (section 232.405 of this chapter) during the preceding 12 months (or for such shorter periodthat the registrant was required to submit such files). Yes☑No☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smallerreporting company, or an emerging growth company. See definition of “accelerated filer,” “large accelerated filer,” “smallerreporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act. ☑Large accelerated filer☐Non-accelerated filer☐Emerging growth company ☐Accelerated filer☐Smaller reporting company If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period forcomplying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes☐No☑ As of May 1, 2026, there were 21,016,924 shares of Common Stock of the Registrant outstanding. BJ’S RESTAURANTS, INC.TABLE OF CONTENTS PagePART I.FINANCIAL INFORMATIONItem 1.Consolidated Financial Statements1Consolidated Balance Sheets –March 31, 2026 (Unaudited) and December 30, 20251Unaudited Consolidated Statements of Income –Thirteen Weeks Ended March 31, 2026 and April 1, 20252Unaudited Consolidated Statements of Shareholders’ Equity –Thirteen Weeks Ended March 31, 2026 and April 1, 20253Unaudited Consolidated Statements of Cash Flows –Thirteen Weeks Ended March 31, 2026 and April 1, 20254Notes to Unaudited Consolidated Financial Statements6Item 2.Management’s Discussion and Analysis of Financial Condition and Results of Operations13Item 3.Quantitative and Qualitative Disclosures about Market Risk17Item 4.Controls and Procedures17Item 5.Other Information18PART II.OTHER INFORMATIONItem 1.Legal Proceedings19Item 1A.Risk Factors19Item 2.Unregistered Sales of Equity Securities and Use of Proceeds19Item 6.Exhibits20SIGNATURES21 PART I. FINANCIAL INFORMATION BJ’S RESTAURANTS, INC.CONSOLIDATED BALANCE SHEETS(In thousands) BJ’S RESTAURANTS, INC.UNAUDITED CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY(In thousands) BJ’S RESTAURANTS, INC.UNAUDITED CONSOLIDATED STATEMENTS OF CASH FLOWS(In thousands) BJ’S RESTAURANTS, INC.UNAUDITED CONSOLIDATED STATEMENTS OF CASH FLOWS(In thousands) BJ’S RESTAURANTS, INC.NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS 1. BASIS OF PRESENTATION The accompanying unaudited consolidated financial statements include the accounts of BJ’s Restaurants, Inc. (referred to herein asthe “Company,” “we,” “us” and “our”) and our wholly owned subsidiaries. The consolidated financial statements presented hereininclude all material adjustments (consisting of normal recurring adjustments) which are, in the opinion of management, necessaryfor a fair presentation of our financial condition, results of operations, shareholders’ equity and cash flows for the periodspresented. Our consolidated financial statements and accompanying notes have been prepared in accordance with U.S. generallyaccepted accounting principles (“U.S. GAAP”) for interim financial information and with the instructions to Form 10-Q and Rule10-01 of Regulation S-X. Certain information and footnote disclosures normally included in consolidated financial statements inaccordance with U.S. GAAP have been omitted pursuant to the U.S. Securities and Exchange Commission (“SEC”) rules. The preparation of financial statements in conformity with U.S. GAAP requires us to make certain estimates and assumptions forthe reporting periods covered by the financial statements. These estimates and assumptions affect the reported amoun