Build-A-Bear Workshop (BBW) 10-Q 6 Nov 14 2014 Q3 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	9 Months Ended
	Sep. 27, 2014	Nov. 03, 2014
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'BUILD A BEAR WORKSHOP INC	'
Document Type	'10-Q	'
Current Fiscal Year End Date	'--12-28	'
Entity Common Stock, Shares Outstanding	'	17,395,493
Amendment Flag	'false	'
Entity Central Index Key	'0001113809	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Filer Category	'Accelerated Filer	'
Document Period End Date	27-Sep-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q3	'

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (Unaudited) (USD $)	Sep. 27, 2014	Dec. 28, 2013	Sep. 28, 2013
In Thousands, unless otherwise specified
Current assets:	'	'	'
Cash and cash equivalents	$40,451	$44,665	$13,802
Inventories	45,712	50,248	56,671
Receivables	10,144	14,542	10,515
Prepaid expenses and other current assets	12,188	11,547	14,602
Deferred tax assets	998	81	269
Total current assets	109,493	121,083	95,859
Property and equipment, net of accumulated depreciation of $183,841; $177,512 and $179,915, respectively	61,031	70,163	69,562
Other intangible assets, net	365	518	571
Other assets, net	3,976	3,847	3,025
Total Assets	174,865	195,611	169,017
Current liabilities:	'	'	'
Accounts payable	28,369	34,977	33,517
Accrued expenses	13,145	16,380	9,162
Gift cards and customer deposits	25,869	33,786	23,092
Deferred revenue	4,173	4,687	4,935
Deferred tax liability	856	900	'
Total current liabilities	72,412	90,730	70,706
Deferred franchise revenue	1,004	905	1,000
Deferred rent	13,716	19,357	19,050
Other liabilities	1,367	229	492
Stockholders' equity:	'	'	'
Preferred stock, par value $0.01, Shares authorized: 15,000,000; No shares issued or outstanding at September 27, 2014, December 28, 2013 and September 28, 2013	0	0	0
Common stock, par value $0.01, Shares authorized: 50,000,000; Issued and outstanding: 17,383,428; 17,386,920 and 17,364,772 shares, respectively	174	174	174
Additional paid-in capital	68,749	69,094	68,460
Accumulated other comprehensive loss	-7,524	-7,303	-7,843
Retained earnings	24,967	22,425	16,978
Total stockholders' equity	86,366	84,390	77,769
Total Liabilities and Stockholders' Equity	$174,865	$195,611	$169,017

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Unaudited) (Parentheticals) (USD $)	Sep. 27, 2014	Dec. 28, 2013	Sep. 28, 2013
In Thousands, except Share data, unless otherwise specified
Property and equipment, accumulated depreciation (in Dollars)	$183,841	$177,512	$179,915
Preferred stock, par value (in Dollars per share)	$0.01	$0.01	$0.01
Preferred stock, shares authorized	15,000,000	15,000,000	15,000,000
Preferred stock, shares issued	0	0	0
Preferred stock, shares outstanding	0	0	0
Common stock, par value (in Dollars per share)	$0.01	$0.01	$0.01
Common stock, shares authorized	50,000,000	50,000,000	50,000,000
Common stock, shares issued	17,383,428	17,386,920	17,364,772
Common stock, shares outstanding	17,383,428	17,386,920	17,364,772

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) (Unaudited) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013
Revenues:	'	'	'	'
Net retail sales	$85,561	$83,580	$257,752	$266,906
Franchise fees	558	781	1,716	2,399
Commercial revenue	542	451	1,384	1,674
Total revenues	86,661	84,812	260,852	270,979
Costs and expenses:	'	'	'	'
Cost of merchandise sold	48,424	50,197	149,422	161,837
Selling, general and administrative	36,217	35,819	108,062	116,455
Interest expense (income), net	-38	-60	-36	-166
Total costs and expenses	84,603	85,956	257,448	278,126
Income (loss) before income taxes	2,058	-1,144	3,404	-7,147
Income tax expense	238	210	862	412
Net income (loss)	1,820	-1,354	2,542	-7,559
Foreign currency translation adjustment	-1,009	1,106	-221	-160
Comprehensive income (loss)	$811	($248)	$2,321	($7,719)
Earnings (loss) per common share:	'	'	'	'
Basic (in Dollars per share)	$0.10	($0.08)	$0.15	($0.46)
Diluted (in Dollars per share)	$0.10	($0.08)	$0.14	($0.46)
Shares used in computing common per share amounts:	'	'	'	'
Basic (in Shares)	16,971,416	16,531,240	16,899,245	16,407,668
Diluted (in Shares)	17,132,206	16,531,240	17,108,910	16,407,668

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Cash Flows (Unaudited) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 27, 2014	Sep. 28, 2013
Cash flows from operating activities:	'	'
Net income (loss)	$2,542	($7,559)
Adjustments to reconcile net income (loss) to net cash used in operating activities:	'	'
Depreciation and amortization	13,385	14,399
Stock-based compensation	1,619	2,308
Deferred taxes	-924	-26
Impairment of store assets	433	649
Trade credit utilization	460	354
Loss on disposal of property and equipment	64	499
Change in assets and liabilities:	'	'
Inventories	4,397	-9,656
Receivables	4,355	-781
Prepaid expenses and other assets	180	-197
Accounts payable and accrued expenses	-8,162	-7,165
Lease related liabilities	-5,653	-1,870
Gift cards and customer deposits	-7,904	-7,705
Deferred revenue	-407	-41
Net cash provided by (used in) operating activities	4,385	-16,791
Cash flows from investing activities:	'	'
Purchases of property and equipment	-5,604	-14,490
Purchases of other assets and other intangible assets	-77	-203
Purchases of short term investments	-899	'
Cash used in investing activities	-6,580	-14,693
Cash flows from financing activities:	'	'
Proceeds from the exercise of employee stock options, net of withholding tax payments	1,253	655
Purchases of Company's common stock	-3,220	'
Net cash (used in) provided by financing activities	-1,967	655
Effect of exchange rates on cash	-52	-540
Net decrease in cash and cash equivalents	-4,214	-31,369
Cash and cash equivalents, beginning of period	44,665	45,171
Cash and cash equivalents, end of period	$40,451	$13,802

Note_1_Basis_of_Presentation

Note 1 - Basis of Presentation	9 Months Ended
	Sep. 27, 2014
Disclosure Text Block [Abstract]	'
Business Description and Basis of Presentation [Text Block]	'
	1. Basis of Presentation
	The condensed consolidated financial statements included herein are unaudited and have been prepared by Build-A-Bear Workshop, Inc. and its subsidiaries (collectively, the Company) pursuant to the rules and regulations of the U.S. Securities and Exchange Commission ( the SEC).  Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles (GAAP) have been condensed or omitted pursuant to such rules and regulations.  The condensed consolidated balance sheet of the Company as of December 28, 2013 was derived from the Company’s audited consolidated balance sheet as of that date.  All other condensed consolidated financial statements contained herein are unaudited and reflect all adjustments which are, in the opinion of management, necessary to summarize fairly the financial position of the Company and the results of the Company’s operations and cash flows for the periods presented.  All of these adjustments are of a normal recurring nature.  All significant intercompany balances and transactions have been eliminated in consolidation.  Because of the seasonal nature of the Company’s operations, results of operations of any single reporting period should not be considered as indicative of results for a full year.  These condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements for the fiscal year ended December 28, 2013, which were included in the Company’s annual report on Form 10-K filed with the SEC on March 13, 2014.
	In the first quarter of fiscal 2014, the Company adopted new accounting guidance with regard to the presentation and disclosure of unrecognized tax benefits, according to the provisions of Accounting Standards Update (ASU) 2013-11. The adoption of this guidance did not have a material impact on the financial statements.

Note_2_Prepaid_Expenses_and_Ot

Note 2 - Prepaid Expenses and Other Current Assets	9 Months Ended
	Sep. 27, 2014
Prepaid Expenses And Other Assets [Abstract]	'
Prepaid Expenses And Other Assets [Text Block]	'
	2. Prepaid Expenses and Other Current Assets
	Prepaid expenses and other current assets consist of the following (in thousands):
		September 27,		December 28,		September 28,
		2014		2013		2013
	Prepaid rent	$	4,044	$	4,608	$	8,347
	Other		8,144		6,939		6,255
		$	12,188	$	11,547	$	14,602

Note_3_Property_and_Equipment

Note 3 - Property and Equipment	9 Months Ended
	Sep. 27, 2014
Property, Plant and Equipment [Abstract]	'
Property, Plant and Equipment Disclosure [Text Block]	'
	3. Property and Equipment
	In 2012, the Company initiated a turnaround plan that includes the closure of a number of stores. The Company considers a more likely than not assessment that an individual location will close as a triggering event to review the store asset group for recoverability. As a result of this review for the first and second quarters of fiscal 2014, it was determined that certain stores would not be able to recover the carrying value of store leasehold improvements through expected undiscounted cash flows over the shortened remaining life of the related assets. Accordingly, the carrying value of the assets was reduced to fair value, calculated as the estimated future cash flows for each asset group, and asset impairment charges of $0.4 million were recorded in the thirty-nine weeks ended September 27, 2014, which are included in selling, general and administrative expenses as a component of income (loss) before income taxes in the Retail segment. The inputs used to determine the fair value of the assets are Level 3 inputs as defined by ASC section 820-10. Any remaining net book value is depreciated over the shortened expected life. The thirty-nine weeks ended September 28, 2013, included similar impairment charges of $0.6 million. There were no such charges in the thirteen weeks ended September 27, 2014 or September 28, 2013.

Note_4_Accrued_Expenses

Note 4 - Accrued Expenses	9 Months Ended
	Sep. 27, 2014
Payables and Accruals [Abstract]	'
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	'
	4. Accrued Expenses
	Accrued expenses consist of the following (in thousands):
		September 27,		December 28,		September 28,
		2014		2013		2013
	Accrued wages, bonuses and related expenses	$	6,511	$	9,745	$	6,422
	Sales tax payable		3,149		5,979		2,212
	Accrued rent and related expenses		3,294		429		328
	Current income taxes payable		191		227		200
		$	13,145	$	16,380	$	9,162

Note_5_Stockbased_Compensation

Note 5 - Stock-based Compensation	9 Months Ended
	Sep. 27, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	'
	5. Stock-based Compensation
	The following table is a summary of the balances and activity for restricted stock and stock options for the thirty-nine weeks ended September 27, 2014:
		Restricted
		Stock		Options
	Outstanding, December 28, 2013		720,198		1,065,012
	Granted		201,458		103,776
	Vested		343,473		—
	Exercised		—		322,427
	Forfeited		116,763		6,750
	Canceled or expired		—		80,862
	Outstanding, September 27, 2014		461,420		758,749
	For the thirteen and thirty-nine weeks ended September 27, 2014 selling, general and administrative expenses includes $0.4 million and $1.6 million, respectively, of stock-based compensation expense. For the thirteen and thirty-nine weeks ended September 28, 2013, selling, general and administrative expenses includes $0.7 million and $2.3 million, respectively, of stock-based compensation expense. As of September 27, 2014, there was $3.8 million of total unrecognized compensation expense related to nonvested restricted stock and option awards which is expected to be recognized over a weighted-average period of 1.5 years.
	The total fair value of shares vested during the thirty-nine weeks ended September 27, 2014 and September 28, 2013 was $3.6 million and $2.2 million, respectively.

Note_6_Income_Taxes

Note 6 - Income Taxes	9 Months Ended
	Sep. 27, 2014
Income Tax Disclosure [Abstract]	'
Income Tax Disclosure [Text Block]	'
	6. Income Taxes
	In prior years, the Company recorded a valuation allowance on substantially all of its deferred tax assets.  The effective tax rate was 11.6% and 25.3% for the thirteen and thirty-nine weeks ended September 27, 2014, respectively compared to (18.4)% and (5.8)% for the thirteen and thirty-nine weeks ended September 28, 2013, respectively. The income tax expense recorded in the thirteen weeks ended September 27, 2014 represents state and withholding taxes, return-to-provision adjustments, adjustments to uncertain tax position reserves, and tax expense recorded in foreign jurisdictions. The income tax expense recorded in the thirty-nine weeks ended September 27, 2014 represents state and withholding taxes, return-to-provision adjustments and adjustments to uncertain tax position reserves, partially offset by tax benefits recorded in foreign jurisdictions.

Note_7_Net_Income_Loss_per_Sha

Note 7 - Net Income (Loss) per Share	9 Months Ended
	Sep. 27, 2014
Earnings Per Share [Abstract]	'
Earnings Per Share [Text Block]	'
	7. Net Income (Loss) per Share
	The Company uses the two-class method to compute basic and diluted net income or loss per common share. In periods of net loss, no effect is given to the Company’s participating securities as they do not contractually participate in the losses of the Company. The following table sets forth the computation of basic and diluted net income (loss) per share (in thousands, except share and per share data):
		Thirteen weeks ended					Thirty-nine weeks ended
		September 27,		September 28,			September 27,		September 28,
		2014		2013			2014		2013
	NUMERATOR:
	Net income (loss) before allocation of earnings to participating securities	$	1,820	$	(1,354	)	$	2,542	$	(7,559	)
	Less: Earnings allocated to participating securities		49		-			82		-
	Net income (loss) after allocation of earnings to participating securities	$	1,771	$	(1,354	)	$	2,460	$	(7,559	)
	DENOMINATOR:
	Weighted average number of common shares outstanding - basic		16,971,416		16,531,240			16,899,245		16,407,668
	Dilutive effect of share-based awards		160,790		-			209,665		-
	Weighted average number of common shares outstanding - dilutive		17,132,206		16,531,240			17,108,910		16,407,668
	Basic income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$	0.1	$	(0.08	)	$	0.15	$	(0.46	)
	Diluted income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$	0.1	$	(0.08	)	$	0.14	$	(0.46	)
	For the thirteen and thirty-nine weeks ended September 27, 2014, options to purchase 136,168 shares of common stock were excluded from the denominator for diluted loss per common share because of their anti-dilutive effect. For the thirteen and thirty-nine weeks ended September 28, 2013, options to purchase 1,152,800 shares of common stock were excluded from the denominator for diluted loss per common share because of their anti-dilutive effect.
	Due to the net loss for thirteen and thirty-nine weeks ended September 28, 2013, the denominator for diluted loss per common share is the same as the denominator for basic loss per common share for those periods because the inclusion of stock options and unvested restricted shares would be anti-dilutive.

Note_8_Comprehensive_Income_Lo

Note 8 - Comprehensive Income (Loss)	9 Months Ended
	Sep. 27, 2014
Disclosure Text Block [Abstract]	'
Comprehensive Income (Loss) Note [Text Block]	'
	8. Comprehensive Income (Loss)
	The difference between comprehensive income or loss and net income or loss results from foreign currency translation adjustments on the balance sheets of subsidiaries whose functional currency is not the US Dollar.  The accumulated other comprehensive loss balance at September 27, 2014, December 28, 2013 and September 28, 2013 is comprised entirely of foreign currency translation.  For the thirteen and thirty-nine weeks ended September 27, 2014 and September 28, 2013, there were no reclassifications out of accumulated other comprehensive loss.

Note_9_Segment_Information

Note 9 - Segment Information	9 Months Ended
	Sep. 27, 2014
Segment Reporting [Abstract]	'
Segment Reporting Disclosure [Text Block]	'
	9. Segment Information
	The Company’s operations are conducted through three operating segments consisting of retail, international franchising and commercial. The retail segment includes the operating activities of company-owned stores in the United States, Canada, the United Kingdom and Ireland and other retail delivery operations, including the Company’s store-commerce sites, pop-up stores and non-traditional store locations such as a baseball park. The international franchising segment includes the licensing activities of the Company’s franchise agreements with store locations in Europe, outside of the United Kingdom and Ireland, Asia, Australia, the Middle East, Africa and Mexico. The commercial segment includes the Company’s transactions with other businesses, mainly comprised of licensing the Company’s intellectual properties for third party use and wholesale activities. The operating segments have discrete sources of revenue, different capital structures and different cost structures. These operating segments represent the basis on which the Company’s chief operating decision maker regularly evaluates the business in assessing performance, determining the allocation of resources and the pursuit of future growth opportunities. Accordingly, the Company has determined that each of its operating segments represent one reportable segment. The reportable segments follow the same accounting policies used for the Company’s consolidated financial statements.
	Following is a summary of the financial information for the Company’s reportable segments (in thousands):
					International
		Retail			Franchising			Commercial		Total
	Thirteen weeks ended September 27, 2014
	Net sales to external customers	$	85,561		$	558		$	542	$	86,661
	Income before income taxes		1,584			216			258		2,058
	Capital expenditures, net		2,494			17			-		2,511
	Depreciation and amortization		4,386			36			-		4,422
	Thirteen weeks ended September 28, 2013
	Net sales to external customers	$	83,580		$	781		$	451	$	84,812
	Income (loss) before income taxes		(1,817	)		396			277		(1,144	)
	Capital expenditures, net		5,657			20			-		5,677
	Depreciation and amortization		4,677			45			-		4,722
	Thirty-nine weeks ended September 27, 2014
	Net sales to external customers	$	257,752		$	1,716		$	1,384	$	260,852
	Income (loss) before income taxes		2,782			(62	)		684		3,404
	Capital expenditures, net		5,655			26			-		5,681
	Depreciation and amortization		13,274			111			-		13,385
	Thirty-nine weeks ended September 28, 2013
	Net sales to external customers	$	266,906		$	2,399		$	1,674	$	270,979
	Income (loss) before income taxes		(8,695	)		646			902		(7,147	)
	Capital expenditures, net		14,600			93			-		14,693
	Depreciation and amortization		14,263			136			-		14,399
	Total Assets as of:
	27-Sep-14	$	166,403		$	2,849		$	5,613	$	174,865
	28-Sep-13	$	159,529		$	3,118		$	6,370	$	169,017
	The Company’s reportable segments are primarily determined by the types of products and services that they offer. Each reportable segment may operate in many geographic areas. The Company allocates revenues to geographic areas based on the location of the customer or franchisee. The following schedule is a summary of the Company’s sales to external customers and long-lived assets by geographic area (in thousands):
		North
		America (1)			Europe (2)			Other (3)		Total
	Thirteen weeks ended September 27, 2014
	Net sales to external customers	$	68,067		$	18,247		$	347	$	86,661
	Property and equipment, net		54,284			6,747			-		61,031
	Thirteen weeks ended September 28, 2013
	Net sales to external customers	$	66,870		$	17,484		$	458	$	84,812
	Property and equipment, net		61,341			8,221			-		69,562
	Thirty-nine weeks ended September 27, 2014
	Net sales to external customers	$	209,400		$	50,422		$	1,030		260,852
	Property and equipment, net		54,284			6,747			-		61,031
	Thirty-nine weeks ended September 28, 2013
	Net sales to external customers	$	219,776		$	49,820		$	1,383	$	270,979
	Property and equipment, net		61,341			8,221			-		69,562
	For purposes of this table only:
	(1)  North America includes the United States, Canada, Puerto Rico and franchise business in Mexico
	(2)  Europe includes the United Kingdom, Ireland and franchise businesses in Europe
	(3)  Other includes franchise businesses outside of North America and Europe

Note_10_Contingencies

Note 10 - Contingencies	9 Months Ended
	Sep. 27, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies Disclosure [Text Block]	'
	10.Contingencies
	In the normal course of business, the Company is subject to regular examination by various taxing authorities for years not closed by the statute of limitations, including an ongoing customs audit in the United Kingdom in which the Company is contesting audit findings. The Company accrues a liability for this type of contingency when it believes that it is both probable that a liability has been incurred and that it can reasonably estimate the amount of the loss. In 2012, the Company received notification from the customs authority that it intended to make an assessment for unpaid duty, penalties and interest. The assessment was made in 2013. The Company has appealed this determination and continues to believe that the ultimate outcome of these matters will not have a material adverse impact on the results of operations, liquidity or financial position of the Company. However, if one or more of these examinations has an unfavorable resolution, it is possible that the results of operation, liquidity or financial position of the Company could be materially affected in any particular period. Since the date of the notification in the third quarter of fiscal 2012, the Company has been required to pay the disputed duty, pending resolution of the appeal. As of September 27, 2014, $3.2 million had been paid in respect of the disputed duty and is included in receivables in the Retail segment.

Note_11_Recently_Issued_Accoun

Note 11 - Recently Issued Accounting Pronouncements	9 Months Ended
	Sep. 27, 2014
Disclosure Text Block [Abstract]	'
Description of New Accounting Pronouncements Not yet Adopted [Text Block]	'
	11. Recently Issued Accounting Pronouncements
	In May 2014, the Financial Accounting Standards Board issued ASU 2014-09, Revenue from Contracts with Customers, which will replace most existing revenue recognition guidance in U.S. GAAP. The core principle of the ASU is that an entity should recognize revenue for the transfer of goods or services equal to the amount that it expects to be entitled to receive for those goods or services. The ASU requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments. The ASU will be effective for the Company beginning January 1, 2017, and allows for both retrospective and modified retrospective methods of adoption. The Company is in the process of determining the method of adoption and assessing the impact of this ASU on its consolidated financial statements.

Note_12_Subsequent_Event

Note 12 - Subsequent Event	9 Months Ended
	Sep. 27, 2014
Subsequent Events [Abstract]	'
Subsequent Events [Text Block]	'
	12. Subsequent Event
	In the period from September 27, 2014 through November 3, 2014, the Company repurchased approximately 12,000 shares of its common stock for an aggregate amount of $145,000, leaving $3.8 million of availability under the Board approved share repurchase program.

Note_2_Prepaid_Expenses_and_Ot1

Note 2 - Prepaid Expenses and Other Current Assets (Tables)	9 Months Ended
	Sep. 27, 2014
Prepaid Expenses And Other Assets [Abstract]	'
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	'
		September 27,		December 28,		September 28,
		2014		2013		2013
	Prepaid rent	$	4,044	$	4,608	$	8,347
	Other		8,144		6,939		6,255
		$	12,188	$	11,547	$	14,602

Note_4_Accrued_Expenses_Tables

Note 4 - Accrued Expenses (Tables)	9 Months Ended
	Sep. 27, 2014
Payables and Accruals [Abstract]	'
Schedule of Accrued Liabilities [Table Text Block]	'
		September 27,		December 28,		September 28,
		2014		2013		2013
	Accrued wages, bonuses and related expenses	$	6,511	$	9,745	$	6,422
	Sales tax payable		3,149		5,979		2,212
	Accrued rent and related expenses		3,294		429		328
	Current income taxes payable		191		227		200
		$	13,145	$	16,380	$	9,162

Note_5_Stockbased_Compensation1

Note 5 - Stock-based Compensation (Tables)	9 Months Ended
	Sep. 27, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Schedule of Nonvested Share Activity [Table Text Block]	'
		Restricted
		Stock		Options
	Outstanding, December 28, 2013		720,198		1,065,012
	Granted		201,458		103,776
	Vested		343,473		—
	Exercised		—		322,427
	Forfeited		116,763		6,750
	Canceled or expired		—		80,862
	Outstanding, September 27, 2014		461,420		758,749

Note_7_Net_Income_Loss_per_Sha1

Note 7 - Net Income (Loss) per Share (Tables)	9 Months Ended
	Sep. 27, 2014
Earnings Per Share [Abstract]	'
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	'
		Thirteen weeks ended					Thirty-nine weeks ended
		September 27,		September 28,			September 27,		September 28,
		2014		2013			2014		2013
	NUMERATOR:
	Net income (loss) before allocation of earnings to participating securities	$	1,820	$	(1,354	)	$	2,542	$	(7,559	)
	Less: Earnings allocated to participating securities		49		-			82		-
	Net income (loss) after allocation of earnings to participating securities	$	1,771	$	(1,354	)	$	2,460	$	(7,559	)
	DENOMINATOR:
	Weighted average number of common shares outstanding - basic		16,971,416		16,531,240			16,899,245		16,407,668
	Dilutive effect of share-based awards		160,790		-			209,665		-
	Weighted average number of common shares outstanding - dilutive		17,132,206		16,531,240			17,108,910		16,407,668
	Basic income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$	0.1	$	(0.08	)	$	0.15	$	(0.46	)
	Diluted income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$	0.1	$	(0.08	)	$	0.14	$	(0.46	)

Note_9_Segment_Information_Tab

Note 9 - Segment Information (Tables)	9 Months Ended
	Sep. 27, 2014
Segment Reporting [Abstract]	'
Schedule of Segment Reporting Information, by Segment [Table Text Block]	'
					International
		Retail			Franchising			Commercial		Total
	Thirteen weeks ended September 27, 2014
	Net sales to external customers	$	85,561		$	558		$	542	$	86,661
	Income before income taxes		1,584			216			258		2,058
	Capital expenditures, net		2,494			17			-		2,511
	Depreciation and amortization		4,386			36			-		4,422
	Thirteen weeks ended September 28, 2013
	Net sales to external customers	$	83,580		$	781		$	451	$	84,812
	Income (loss) before income taxes		(1,817	)		396			277		(1,144	)
	Capital expenditures, net		5,657			20			-		5,677
	Depreciation and amortization		4,677			45			-		4,722
	Thirty-nine weeks ended September 27, 2014
	Net sales to external customers	$	257,752		$	1,716		$	1,384	$	260,852
	Income (loss) before income taxes		2,782			(62	)		684		3,404
	Capital expenditures, net		5,655			26			-		5,681
	Depreciation and amortization		13,274			111			-		13,385
	Thirty-nine weeks ended September 28, 2013
	Net sales to external customers	$	266,906		$	2,399		$	1,674	$	270,979
	Income (loss) before income taxes		(8,695	)		646			902		(7,147	)
	Capital expenditures, net		14,600			93			-		14,693
	Depreciation and amortization		14,263			136			-		14,399
	Total Assets as of:
	27-Sep-14	$	166,403		$	2,849		$	5,613	$	174,865
	28-Sep-13	$	159,529		$	3,118		$	6,370	$	169,017
Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]	'
		North
		America (1)			Europe (2)			Other (3)		Total
	Thirteen weeks ended September 27, 2014
	Net sales to external customers	$	68,067		$	18,247		$	347	$	86,661
	Property and equipment, net		54,284			6,747			-		61,031
	Thirteen weeks ended September 28, 2013
	Net sales to external customers	$	66,870		$	17,484		$	458	$	84,812
	Property and equipment, net		61,341			8,221			-		69,562
	Thirty-nine weeks ended September 27, 2014
	Net sales to external customers	$	209,400		$	50,422		$	1,030		260,852
	Property and equipment, net		54,284			6,747			-		61,031
	Thirty-nine weeks ended September 28, 2013
	Net sales to external customers	$	219,776		$	49,820		$	1,383	$	270,979
	Property and equipment, net		61,341			8,221			-		69,562
	(1)  North America includes the United States, Canada, Puerto Rico and franchise business in Mexico
	(2)  Europe includes the United Kingdom, Ireland and franchise businesses in Europe
	(3)  Other includes franchise businesses outside of North America and Europe

Note_2_Prepaid_Expenses_and_Ot2

Note 2 - Prepaid Expenses and Other Current Assets (Details) - Prepaid Expenses and Other Current Assets (USD $)	Sep. 27, 2014	Dec. 28, 2013	Sep. 28, 2013
In Thousands, unless otherwise specified
Prepaid Expenses and Other Current Assets [Abstract]	'	'	'
Prepaid rent	$4,044	$4,608	$8,347
Other	8,144	6,939	6,255
	$12,188	$11,547	$14,602

Note_3_Property_and_Equipment_

Note 3 - Property and Equipment (Details) (Selling, General and Administrative Expenses [Member], Property and Equipment [Member], USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013
Selling, General and Administrative Expenses [Member] | Property and Equipment [Member]	'	'	'	'
Note 3 - Property and Equipment (Details) [Line Items]	'	'	'	'
Impairment of Long-Lived Assets to be Disposed of	$0	$0	$0.40	$0.60

Note_4_Accrued_Expenses_Detail

Note 4 - Accrued Expenses (Details) - Accrued Expenses (USD $)	Sep. 27, 2014	Dec. 28, 2013	Sep. 28, 2013
In Thousands, unless otherwise specified
Accrued Expenses [Abstract]	'	'	'
Accrued wages, bonuses and related expenses	$6,511	$9,745	$6,422
Sales tax payable	3,149	5,979	2,212
Accrued rent and related expenses	3,294	429	328
Current income taxes payable	191	227	200
	$13,145	$16,380	$9,162

Note_5_Stockbased_Compensation2

Note 5 - Stock-based Compensation (Details) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013
Selling, General and Administrative Expenses [Member]	'	'	'	'
Note 5 - Stock-based Compensation (Details) [Line Items]	'	'	'	'
Allocated Share-based Compensation Expense	$0.40	$0.70	$1.60	$2.30
Options and Restricted Stock [Member]	'	'	'	'
Note 5 - Stock-based Compensation (Details) [Line Items]	'	'	'	'
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	3.8	'	3.8	'
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	'	'	'1 year 6 months	'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value	'	'	$3.60	$2.20

Note_5_Stockbased_Compensation3

Note 5 - Stock-based Compensation (Details) - Summary of the Balance and Activity for the Plans Related to Stock Options	9 Months Ended
	Sep. 27, 2014
Restricted Stock [Member]	'
Note 5 - Stock-based Compensation (Details) - Summary of the Balance and Activity for the Plans Related to Stock Options [Line Items]	'
Outstanding, December 28, 2013	720,198
Granted	201,458
Vested	343,473
Forfeited	116,763
Outstanding, September 27, 2014	461,420
Employee Stock Option [Member]	'
Note 5 - Stock-based Compensation (Details) - Summary of the Balance and Activity for the Plans Related to Stock Options [Line Items]	'
Outstanding, December 28, 2013	1,065,012
Granted	103,776
Exercised	322,427
Forfeited	6,750
Canceled or expired	80,862
Outstanding, September 27, 2014	758,749

Note_6_Income_Taxes_Details

Note 6 - Income Taxes (Details)	3 Months Ended		9 Months Ended
	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013
Income Tax Disclosure [Abstract]	'	'	'	'
Effective Income Tax Rate Reconciliation, Percent	11.60%	-18.40%	25.30%	-5.80%

Note_7_Net_Income_Loss_per_Sha2

Note 7 - Net Income (Loss) per Share (Details) (Equity Option [Member])	3 Months Ended		9 Months Ended
	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013
Equity Option [Member]	'	'	'	'
Note 7 - Net Income (Loss) per Share (Details) [Line Items]	'	'	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	136,168	1,152,800	136,168	1,152,800

Note_7_Net_Income_Loss_per_Sha3

Note 7 - Net Income (Loss) per Share (Details) - Computation Basic and Diluted Earnings per Common Share (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013
NUMERATOR:	'	'	'	'
Net income (loss) before allocation of earnings to participating securities	$1,820	($1,354)	$2,542	($7,559)
Less: Earnings allocated to participating securities	49	'	82	'
Net income (loss) after allocation of earnings to participating securities	$1,771	($1,354)	$2,460	($7,559)
DENOMINATOR:	'	'	'	'
Weighted average number of common shares outstanding - basic	16,971,416	16,531,240	16,899,245	16,407,668
Dilutive effect of share-based awards	160,790	'	209,665	'
Weighted average number of common shares outstanding - dilutive	17,132,206	16,531,240	17,108,910	16,407,668
Basic income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$0.10	($0.08)	$0.15	($0.46)
Diluted income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$0.10	($0.08)	$0.14	($0.46)

Note_8_Comprehensive_Income_Lo1

Note 8 - Comprehensive Income (Loss) (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013
Disclosure Text Block [Abstract]	'	'	'	'
Translation Adjustment Functional to Reporting Currency, Loss (Gain), Reclassified to Earnings, Net of Tax	$0	$0	$0	$0

Note_9_Segment_Information_Det

Note 9 - Segment Information (Details)	9 Months Ended
	Sep. 27, 2014
Segment Reporting [Abstract]	'
Number of Operating Segments	3
Number of Reportable Segments	3

Note_9_Segment_Information_Det1

Note 9 - Segment Information (Details) - Financial Information for the Companybs Reportable Segments (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 27, 2014	Sep. 28, 2013	Sep. 27, 2014	Sep. 28, 2013	Dec. 28, 2013
Segment Reporting Information [Line Items]	'	'	'	'	'
Net sales to external customers	$86,661	$84,812	$260,852	$270,979	'
Income (loss) before income taxes	2,058	-1,144	3,404	-7,147	'
Capital expenditures, net	2,511	5,677	5,681	14,693	'
Depreciation and amortization	4,422	4,722	13,385	14,399	'
Total Assets as of:	'	'	'	'	'
Total Assets, by segments	174,865	169,017	174,865	169,017	195,611
Retail [Member]	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'
Net sales to external customers	85,561	83,580	257,752	266,906	'
Income (loss) before income taxes	1,584	-1,817	2,782	-8,695	'
Capital expenditures, net	2,494	5,657	5,655	14,600	'
Depreciation and amortization	4,386	4,677	13,274	14,263	'
Total Assets as of:	'	'	'	'	'
Total Assets, by segments	166,403	159,529	166,403	159,529	'
International Franchising [Member]	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'
Net sales to external customers	558	781	1,716	2,399	'
Income (loss) before income taxes	216	396	-62	646	'
Capital expenditures, net	17	20	26	93	'
Depreciation and amortization	36	45	111	136	'
Total Assets as of:	'	'	'	'	'
Total Assets, by segments	2,849	3,118	2,849	3,118	'
Commercial [Member]	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'
Net sales to external customers	542	451	1,384	1,674	'
Income (loss) before income taxes	258	277	684	902	'
Total Assets as of:	'	'	'	'	'
Total Assets, by segments	$5,613	$6,370	$5,613	$6,370	'

Note_9_Segment_Information_Det2

Note 9 - Segment Information (Details) - Sales to External Customers and Long-lived Assets by Geographic Area (USD $)	3 Months Ended				9 Months Ended
In Thousands, unless otherwise specified	Sep. 27, 2014		Sep. 28, 2013		Sep. 27, 2014		Sep. 28, 2013		Dec. 28, 2013
Revenues from External Customers and Long-Lived Assets [Line Items]	'		'		'		'		'
Net sales to external customers	$86,661		$84,812		$260,852		$270,979		'
Property and equipment, net	61,031		69,562		61,031		69,562		70,163
North America [Member]	'		'		'		'		'
Revenues from External Customers and Long-Lived Assets [Line Items]	'		'		'		'		'
Net sales to external customers	68,067	[1]	66,870	[1]	209,400	[1]	219,776	[1]	'
Property and equipment, net	54,284	[1]	61,341	[1]	54,284	[1]	61,341	[1]	'
Europe [Member]	'		'		'		'		'
Revenues from External Customers and Long-Lived Assets [Line Items]	'		'		'		'		'
Net sales to external customers	18,247	[2]	17,484	[2]	50,422	[2]	49,820	[2]	'
Property and equipment, net	6,747	[2]	8,221	[2]	6,747	[2]	8,221	[2]	'
Other Geographic Region [Member]	'		'		'		'		'
Revenues from External Customers and Long-Lived Assets [Line Items]	'		'		'		'		'
Net sales to external customers	347	[3]	458	[3]	1,030	[3]	1,383	[3]	'
Property and equipment, net	'	[3]	'	[3]	'	[3]	'	[3]	'
[1]	North America includes the United States, Canada, Puerto Rico and franchise business in Mexico
[2]	Europe includes the United Kingdom, Ireland and franchise businesses in Europe
[3]	Other includes franchise businesses outside of North America and Europe

Note_10_Contingencies_Details

Note 10 - Contingencies (Details) (USD $)	Sep. 27, 2014
In Millions, unless otherwise specified
Commitments and Contingencies Disclosure [Abstract]	'
Receivable Disputed Duty Paid	$3.20

Note_12_Subsequent_Event_Detai

Note 12 - Subsequent Event (Details) (Subsequent Event [Member], USD $)	1 Months Ended
	Nov. 03, 2014
Subsequent Event [Member]	'
Note 12 - Subsequent Event (Details) [Line Items]	'
Treasury Stock, Shares, Acquired (in Shares)	12,000
Treasury Stock, Value, Acquired, Cost Method	$145,000
Stock Repurchase Program, Remaining Authorized Repurchase Amount	$3,800,000