Floor & Decor Holdings, Inc. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Cover
- Cover Page
- Audit Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- Summary of Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Summary of Significant Accounting Policies - Narrative (Details)

v3.24.0.1

Summary of Significant Accounting Policies - Narrative (Details) ft² in Thousands, $ in Thousands	12 Months Ended
	Dec. 28, 2023 USD ($) ft² designStudio segment state distributionCenter store	Dec. 29, 2022 USD ($)	Dec. 30, 2021 USD ($)
Real Estate Properties [Line Items]
Number of reportable segments \| segment	1
Number of states with facilities \| state	36
Number of distribution centers \| distributionCenter	4
Credit collection period in days after customer takes possession of the goods	40 days
Allowance for doubtful accounts	$ 200	$ 400
Exposure from credit program	18,300	10,200
Inventory valuation reserves	$ 6,500	8,700
Number of days customer may return merchandise	90 days
Gift card breakage income	$ 5,100	3,700	$ 2,400
Loyalty program breakage income	1,000	1,900	2,200
Allowance for sales returns	27,406	33,284
Advertising expense	$ 112,100	104,300	$ 90,400
Number of operating segments \| segment	2
Property, Plant and Equipment
Real Estate Properties [Line Items]
Asset retirement obligation	$ 5,800	5,200
Other Noncurrent Liabilities
Real Estate Properties [Line Items]
Asset retirement obligation	$ 8,900	$ 6,800
Minimum
Real Estate Properties [Line Items]
Receivables collection period (in days)	3 days
Loyalty program award, as a percentage of selling price	1.00%
Period prior to store opening or relocation that pre-opening expenses begin	3 months
Maximum
Real Estate Properties [Line Items]
Receivables collection period (in days)	5 days
Loyalty program award, as a percentage of selling price	4.00%
Period prior to store opening or relocation that pre-opening expenses begin	1 year
Warehouse Format Store
Real Estate Properties [Line Items]
Number of stores \| store	221
Area of facility \| ft²	78
Small Format Store
Real Estate Properties [Line Items]
Number of stores \| designStudio	5

- Definition

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For disclosures after the adoption of ASU 2016-04, the amount of breakage recognized related to unredeemed gift cards. Breakage occurs when a customer pays in advance of vendor performance and does not demand full performance for various reasons.

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The number of days a customer may return merchandise.

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The number of distribution centers owned or operated by the entity.

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The period of time in advance of a new store opening or a store relocating when pre-opening expenses begin, on average.

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The award, earned by customers under the loyalty program, as a percentage of the relative standalone selling price.

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The amount of breakage recognized related to expected redemption of points earned by customers through the loyalty program.

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Amount charged to advertising expense for the period, which are expenses incurred with the objective of increasing revenue for a specified brand, product or product line.

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Amount of allowance for credit loss on accounts receivable.

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Area of a real estate property.

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The carrying amount of a liability for an asset retirement obligation. An asset retirement obligation is a legal obligation associated with the disposal or retirement of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees.

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Amount of liability for consideration received or receivable from customer which is not included in transaction price, when consideration is expected to be refunded to customer, classified as current.

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Amount of valuation reserve for inventory.

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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.

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Number of segments reported by the entity. A reportable segment is a component of an entity for which there is an accounting requirement to report separate financial information on that component in the entity's financial statements.

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The number of states the entity operates in as of the balance sheet date.

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Represents the number of stores.

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Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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