Bed Bath & Beyond is struggling, and its turnaround plan includes shutting down about 40 locations this year and testing new ideas with "lab" stores that sell more home decor and food products. Executives said this week that the company's sales are still declining and it lost money last quarter. It expects to shutter more than 40 stores if the company cannot negotiate better lease terms at some locations — but the company also has plans to open 15 new locations. CEO Steven Temares told investors during an earning call earlier this week that Bed Bath & Beyond started experimenting with 21 "next-generation lab stores" last year, and they've fared better than other locations. The lab stores have "a greater emphasis on home decor, food and beverage, and health and beauty care," Temares said, and different layouts that aim to give shoppers better views of the merchandise.