Build-A-Bear Workshop (BBW) 10-Q 13 Aug 15 2015 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jul. 04, 2015	Aug. 07, 2015
Document and Entity Information [Abstract]
Entity Registrant Name	BUILD A BEAR WORKSHOP INC
Document Type	10-Q
Current Fiscal Year End Date	--01-02
Entity Common Stock, Shares Outstanding		16,941,315
Amendment Flag	false
Entity Central Index Key	1,113,809
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Well-known Seasoned Issuer	Yes
Document Period End Date	Jul. 4, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q2

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Jul. 04, 2015	Jan. 03, 2015	Jun. 28, 2014
Current assets:
Cash and cash equivalents	$ 41,813	$ 65,389	$ 41,762
Inventories	50,359	51,939	43,463
Receivables	7,693	11,461	9,307
Prepaid expenses and other current assets	14,173	15,611	10,394
Deferred tax assets	1,706	1,378	1,193
Total current assets	115,744	145,778	106,119
Property and equipment, net of accumulated depreciation of $191,103, $185,044 and $181,527, respectively	58,439	62,766	63,185
Other intangible assets, net	382	304	397
Other assets, net	3,019	3,206	3,630
Total Assets	177,584	212,054	173,331
Current liabilities:
Accounts payable	23,140	38,107	25,447
Accrued expenses	13,269	24,058	11,961
Gift cards and customer deposits	29,746	34,268	27,547
Deferred revenue	2,596	2,654	4,243
Deferred tax liability			856
Total current liabilities	68,751	99,087	70,054
Deferred franchise revenue	836	945	1,064
Deferred rent	11,700	13,353	14,073
Other liabilities	1,113	1,044	602
Stockholders' equity:
Preferred stock, par value $0.01, Shares authorized: 15,000,000; No shares issued or outstanding at July 4, 2015, January 3, 2015 and June 28, 2014	0	0
Common stock, par value $0.01, Shares authorized: 50,000,000;
Issued and outstanding: 16,950,205; 17,360,635 and 17,617,182 shares, respectively	170	174	176
Additional paid-in capital	60,536	69,362	70,730
Accumulated other comprehensive loss	(8,503)	(8,698)	(6,515)
Retained earnings	42,981	36,787	23,147
Total stockholders' equity	95,184	97,625	87,538
Total Liabilities and Stockholders' Equity	$ 177,584	$ 212,054	$ 173,331

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Unaudited) (Parentheticals) - USD ($) $ in Thousands	Jul. 04, 2015	Jan. 03, 2015	Jun. 28, 2014
Property and equipment, accumulated depreciation (in Dollars)	$ 191,103	$ 185,044	$ 181,527
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	16,950,205	17,360,635	17,617,182
Common stock, shares outstanding	16,950,205	17,360,635	17,617,182

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 04, 2015	Jun. 28, 2014	Jul. 04, 2015	Jun. 28, 2014
Revenues:
Net retail sales	$ 80,279	$ 75,351	$ 171,943	$ 172,191
Franchise fees	548	487	1,099	1,156
Commercial revenue	187	410	1,364	842
Total revenues	81,014	76,248	174,406	174,189
Costs and expenses:
Selling, general and administrative	35,933	34,044	73,173	71,844
Interest expense (income), net	(42)	64	(93)	2
Total costs and expenses	81,452	80,207	167,792	172,843
Income (loss) before income taxes	(438)	(3,959)	6,614	1,346
Income tax expense	190	343	420	624
Net income (loss)	(628)	(4,302)	6,194	722
Foreign currency translation adjustment	1,194	747	195	788
Comprehensive income (loss)	$ 566	$ (3,555)	$ 6,389	$ 1,510
Income (loss) per common share:
Basic (in Dollars per share)	$ (0.04)	$ (0.25)	$ 0.36	$ 0.04
Diluted (in Dollars per share)	$ (0.04)	$ (0.25)	$ 0.35	$ 0.04
Shares used in computing common per share amounts:
Basic (in Shares)	16,861,458	17,024,598	16,917,272	16,863,160
Diluted (in Shares)	16,861,458	17,024,598	17,162,024	17,097,263
Retail [Member]
Costs and expenses:
Cost of Merchandise Sold	$ 45,378	$ 45,938	$ 94,170	$ 100,638
Commercial [Member]
Costs and expenses:
Cost of Merchandise Sold	$ 183	$ 161	$ 542	$ 359

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jul. 04, 2015	Jun. 28, 2014
Cash flows from operating activities:
Net income	$ 6,194	$ 722
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and amortization	8,233	8,977
Stock-based compensation	970	1,187
Deferred taxes	(2)	(1,075)
Impairment of store assets	258	433
Provision for doubtful accounts	14	740
Trade credit utilization	139	119
Loss on disposal of property and equipment	73	43
Change in assets and liabilities:
Inventories	1,681	7,081
Receivables	3,788	4,613
Prepaid expenses and other assets	1,172	1,332
Accounts payable and accrued expenses	(24,458)	(12,649)
Lease related liabilities	(1,653)	(5,325)
Gift cards and customer deposits	(3,891)	(6,340)
Deferred revenue	(142)	(310)
Net cash used in operating activities	(7,624)	(452)
Cash flows from investing activities:
Purchases of property and equipment	(5,842)	(3,149)
Purchases of other assets and other intangible assets	(238)	(22)
Cash used in investing activities	(6,080)	(3,171)
Cash flows from financing activities:
Proceeds from the exercise of employee stock options, net of withholding tax payments	(633)	1,172
Purchases of Company's common stock	(9,164)	(723)
Cash (used in) provided by financing activities	(9,797)	449
Effect of exchange rates on cash	(75)	271
Net (decrease) increase in cash and cash equivalents	(23,576)	(2,903)
Cash and cash equivalents, beginning of period	65,389	44,665
Cash and cash equivalents, end of period	$ 41,813	$ 41,762

Note 1 - Basis of Preparation

Note 1 - Basis of Preparation	6 Months Ended
	Jul. 04, 2015
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 (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 January 3, 2015 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 January 3, 2015, which were included in the Company’s annual report on Form 10-K filed with the SEC on March 19, 2015. Reclassifications of prior year amounts related to the presentation of cost of merchandise sold in the statement of operations and the provision for doubtful accounts in the statement of cash flows have been made to conform to current year presentation, with no impact to net income (loss) or net cash used in operating activities in any period.

Note 2 - Prepaid Expenses and O

Note 2 - Prepaid Expenses and Other Assets	6 Months Ended
	Jul. 04, 2015
Prepaid Expenses And Other Assets [Abstract]
Prepaid Expenses And Other Assets [Text Block]	2. Prepaid Expenses and Other Assets Prepaid expenses and other current assets consist of the following (in thousands): July 4, January 3, June 28, 2015 2015 2014 Prepaid rent $ 8,432 $ 7,848 $ 4,995 Short-term investment 895 1,121 - Other 4,846 6,642 5,399 $ 14,173 $ 15,611 $ 10,394

Note 3 - Accrued Expenses

Note 3 - Accrued Expenses	6 Months Ended
	Jul. 04, 2015
Payables and Accruals [Abstract]
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	3 . Accrued Expenses Accrued expenses consist of the following (in thousands): July 4, January 3, June 28, 2015 2015 2014 Accrued wages, bonuses and related expenses $ 6,088 $ 11,858 $ 6,330 Sales tax payable 2,893 7,694 2,157 Accrued rent and related expenses 3,675 3,365 3,474 Current income taxes payable 613 1,141 - $ 13,269 $ 24,058 $ 11,961

Note 4 - Stock-based Compensati

Note 4 - Stock-based Compensation	6 Months Ended
	Jul. 04, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	4. Stock-based Compensation The following table is a summary of the balances and activity for restricted stock and stock options for the twenty-six weeks ended July 4, 2015: Restricted Stock Options Outstanding, January 3, 2015 419,674 714,451 Granted 98,926 68,826 Vested 200,302 — Exercised — 120,440 Forfeited 33,787 14,594 Canceled or expired — 39,200 Outstanding, July 4, 2015 284,511 609,043 For the thirteen and twenty-six weeks ended July 4, 2015, selling, general and administrative expense includes $0.5 million and $1.0 million, respectively, of stock-based compensation expense. For the thirteen and twenty-six weeks ended June 28, 2014, selling, general and administrative expense includes $0.6 million and $1.2 million, respectively, of stock-based compensation expense. As of July 4, 2015, there was $4.2 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 2.0 years. The total fair value of shares vested during the twenty-six weeks ended July 4, 2015 and June 28, 2014 was $3.9 million and $3.6 million, respectively.

Note 5 - Income Taxes

Note 5 - Income Taxes	6 Months Ended
	Jul. 04, 2015
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	5. Income Taxes The effective tax rate was (43.4)% and 6.4% for the thirteen and twenty-six weeks ended July 4, 2015, respectively compared to (8.7)% and 46.4% for the thirteen and twenty-six weeks ended June 28, 2014, respectively. The components of income tax expense in both periods were primarily foreign and state taxes as we currently have a valuation allowance recorded on substantially all domestic deferred tax assets. As there was a valuation allowance recorded on substantially all domestic deferred tax assets in both periods, income tax expense on domestic income was offset by a reversal of a portion of the existing valuation allowance. The change in the effective rate was primarily driven by the change in pre-tax results for the respective periods.

Note 6 - Income (Loss) per Shar

Note 6 - Income (Loss) per Share	6 Months Ended
	Jul. 04, 2015
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	6. Income (Loss) per Share The Company uses the two-class method to compute basic and diluted income (loss) per common share. The following table sets forth the computation of basic and diluted income (loss) per share (in thousands, except share and per share data): Thirteen weeks ended Twenty-six weeks ended July 4, 2015 June 28, 2014 July 4, 2015 June 28, 2014 NUMERATOR: Net income (loss) before allocation of earnings to participating securities $ (628 ) $ (4,302 ) $ 6,194 $ 722 Less: Earnings allocated to participating securities - - 127 25 Net income (loss) after allocation of earnings to participating securities $ (628 ) $ (4,302 ) $ 6,067 $ 697 DENOMINATOR: Weighted average number of common shares outstanding - basic 16,861,458 17,024,598 16,917,272 16,863,160 Dilutive effect of share-based awards: - - 244,752 234,103 Weighted average number of common shares outstanding - dilutive 16,861,458 17,024,598 17,162,024 17,097,263 Basic income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders: $ (0.04 ) $ (0.25 ) $ 0.36 $ 0.04 Diluted income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders $ (0.04 ) $ (0.25 ) $ 0.35 $ 0.04 In calculating diluted income (loss) per share for the thirteen and twenty-six week periods ended July 4, 2015, options to purchase 609,043 and 69,114 shares, respectively, of common stock that were outstanding at the end of the period were not included in the computation of diluted net income (loss) per share due to their anti-dilutive effect. For the thirteen and twenty-six week periods ended June 28, 2014, the number of options to purchase common shares that were excluded from the calculation was 784,139 and 132,146 shares, respectively. Due to the net loss for the thirteen week periods ended July 4, 2015 and June 28, 2014, 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 7 - Comprehensive Income (

Note 7 - Comprehensive Income (Loss)	6 Months Ended
	Jul. 04, 2015
Disclosure Text Block [Abstract]
Comprehensive Income (Loss) Note [Text Block]	7. 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 July 4, 2015, January 3, 2015 and June 28, 2014 is comprised entirely of foreign currency translation. For the thirteen and twenty-six weeks ended July 4, 2015 and June 28, 2014, there were no reclassifications out of accumulated other comprehensive loss.

Note 8 - Segment Information

Note 8 - Segment Information	6 Months Ended
	Jul. 04, 2015
Segment Reporting [Abstract]
Segment Reporting Disclosure [Text Block]	8. 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, Puerto Rico, the United Kingdom, Ireland and Denmark and other retail delivery operations, including the Company’s web stores. The international franchising segment includes the licensing activities of the Company’s franchise agreements with store locations in Europe (outside of the United Kingdom, Ireland and Denmark), 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 a reportable segment. The three 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 July 4, 2015 Net sales to external customers $ 80,279 $ 548 $ 187 $ 81,014 Income (loss) before income taxes (684 ) 242 4 (438 ) Capital expenditures, net 3,190 12 - 3,202 Depreciation and amortization 3,982 33 - 4,015 Thirteen weeks ended June 28, 2014 Net sales to external customers $ 75,351 $ 487 $ 410 $ 76,248 Income (loss) before income taxes (4,016 ) (141 ) 198 (3,959 ) Capital expenditures, net 2,066 - - 2,066 Depreciation and amortization 4,433 36 - 4,469 Twenty-six weeks ended July 4, 2015 Net sales to external customers $ 171,943 $ 1,099 $ 1,364 $ 174,406 Income before income taxes 5,420 372 822 6,614 Capital expenditures, net 6,048 32 - 6,080 Depreciation and amortization 8,163 70 - 8,233 Twenty-six weeks ended June 28, 2014 Net sales to external customers $ 172,191 $ 1,156 $ 842 $ 174,189 Income (loss) before income taxes 1,198 (278 ) 426 1,346 Capital expenditures, net 3,162 9 - 3,171 Depreciation and amortization 8,903 74 - 8,977 Total Assets as of: July 4, 2015 $ 170,545 $ 2,194 $ 4,845 $ 177,584 June 28, 2014 $ 164,982 $ 2,509 $ 5,840 $ 173,331 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 July 4, 2015 Net sales to external customers $ 64,472 $ 16,213 $ 329 $ 81,014 Property and equipment, net 52,604 5,835 - 58,439 Thirteen weeks ended June 28, 2014 Net sales to external customers $ 61,503 $ 14,424 $ 321 $ 76,248 Property and equipment, net 55,881 7,304 - 63,185 Twenty-six weeks ended July 4, 2015 Net sales to external customers $ 141,119 $ 32,628 $ 659 $ 174,406 Property and equipment, net 52,604 5,835 - $ 58,439 Twenty-six weeks ended June 28, 2014 Net sales to external customers $ 141,332 $ 32,175 $ 682 $ 174,189 Property and equipment, net 55,881 7,304 - 63,185 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, Denmark (in 2015) and franchise businesses in Europe (3) Other includes franchise businesses outside of North America and Europe

Note 9 - Contingencies

Note 9 - Contingencies	6 Months Ended
	Jul. 04, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	9 . 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 July 4, 2015, $3.5 million had been paid in respect of the disputed duty and is included in receivables in the Retail segment.

Note 10 - Recently Issued Accou

Note 10 - Recently Issued Accounting Pronouncements	6 Months Ended
	Jul. 04, 2015
Disclosure Text Block [Abstract]
Description of New Accounting Pronouncements Not yet Adopted [Text Block]	10. Recently Issued Accounting Pronouncements In May 2014, the Financial Accounting Standards Board issued ASU 2014-09, Revenue from Contracts with Customers In August 2014, the FASB issued ASU 2014-15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. In April 2015, the Financial Accounting Standards Board issued ASU 2015-05, Customer’s,Accounting for Fees Paid in a Cloud Computing Arrangement s

Note 11 - Subsequent Event

Note 11 - Subsequent Event	6 Months Ended
	Jul. 04, 2015
Subsequent Events [Abstract]
Subsequent Events [Text Block]	11. Subsequent Event The Company has a $10 million share repurchase program that was announced in February 2015 (the February 2015 Share Repurchase Program). On July 7, 2015, the Board of Directors of the Company (the Board) left the February 2015 Share Repurchase Program in place and adopted a new repurchase program which authorizes the Company to repurchase up to an additional $10 million of its common stock until March 31, 2016, subject to further extension by the Board. In the period from July 4, 2015 through August 7, 2015, the Company repurchased approximately 5,800 shares of its common stock for an aggregate amount of $91,000, leaving $10.7 million of availability under the Board approved share repurchase programs.

Note 2 - Prepaid Expenses and17

Note 2 - Prepaid Expenses and Other Assets (Tables)	6 Months Ended
	Jul. 04, 2015
Prepaid Expenses And Other Assets [Abstract]
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	July 4, January 3, June 28, 2015 2015 2014 Prepaid rent $ 8,432 $ 7,848 $ 4,995 Short-term investment 895 1,121 - Other 4,846 6,642 5,399 $ 14,173 $ 15,611 $ 10,394

Note 3 - Accrued Expenses (Tabl

Note 3 - Accrued Expenses (Tables)	6 Months Ended
	Jul. 04, 2015
Payables and Accruals [Abstract]
Schedule of Accrued Liabilities [Table Text Block]	July 4, January 3, June 28, 2015 2015 2014 Accrued wages, bonuses and related expenses $ 6,088 $ 11,858 $ 6,330 Sales tax payable 2,893 7,694 2,157 Accrued rent and related expenses 3,675 3,365 3,474 Current income taxes payable 613 1,141 - $ 13,269 $ 24,058 $ 11,961

Note 4 - Stock-based Compensa19

Note 4 - Stock-based Compensation (Tables)	6 Months Ended
	Jul. 04, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Nonvested Share Activity [Table Text Block]	Restricted Stock Options Outstanding, January 3, 2015 419,674 714,451 Granted 98,926 68,826 Vested 200,302 — Exercised — 120,440 Forfeited 33,787 14,594 Canceled or expired — 39,200 Outstanding, July 4, 2015 284,511 609,043

Note 6 - Income (Loss) per Sh20

Note 6 - Income (Loss) per Share (Tables)	6 Months Ended
	Jul. 04, 2015
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Thirteen weeks ended Twenty-six weeks ended July 4, 2015 June 28, 2014 July 4, 2015 June 28, 2014 NUMERATOR: Net income (loss) before allocation of earnings to participating securities $ (628 ) $ (4,302 ) $ 6,194 $ 722 Less: Earnings allocated to participating securities - - 127 25 Net income (loss) after allocation of earnings to participating securities $ (628 ) $ (4,302 ) $ 6,067 $ 697 DENOMINATOR: Weighted average number of common shares outstanding - basic 16,861,458 17,024,598 16,917,272 16,863,160 Dilutive effect of share-based awards: - - 244,752 234,103 Weighted average number of common shares outstanding - dilutive 16,861,458 17,024,598 17,162,024 17,097,263 Basic income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders: $ (0.04 ) $ (0.25 ) $ 0.36 $ 0.04 Diluted income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders $ (0.04 ) $ (0.25 ) $ 0.35 $ 0.04

Note 8 - Segment Information (T

Note 8 - Segment Information (Tables)	6 Months Ended
	Jul. 04, 2015
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment [Table Text Block]	International Retail Franchising Commercial Total Thirteen weeks ended July 4, 2015 Net sales to external customers $ 80,279 $ 548 $ 187 $ 81,014 Income (loss) before income taxes (684 ) 242 4 (438 ) Capital expenditures, net 3,190 12 - 3,202 Depreciation and amortization 3,982 33 - 4,015 Thirteen weeks ended June 28, 2014 Net sales to external customers $ 75,351 $ 487 $ 410 $ 76,248 Income (loss) before income taxes (4,016 ) (141 ) 198 (3,959 ) Capital expenditures, net 2,066 - - 2,066 Depreciation and amortization 4,433 36 - 4,469 Twenty-six weeks ended July 4, 2015 Net sales to external customers $ 171,943 $ 1,099 $ 1,364 $ 174,406 Income before income taxes 5,420 372 822 6,614 Capital expenditures, net 6,048 32 - 6,080 Depreciation and amortization 8,163 70 - 8,233 Twenty-six weeks ended June 28, 2014 Net sales to external customers $ 172,191 $ 1,156 $ 842 $ 174,189 Income (loss) before income taxes 1,198 (278 ) 426 1,346 Capital expenditures, net 3,162 9 - 3,171 Depreciation and amortization 8,903 74 - 8,977 Total Assets as of: July 4, 2015 $ 170,545 $ 2,194 $ 4,845 $ 177,584 June 28, 2014 $ 164,982 $ 2,509 $ 5,840 $ 173,331
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 July 4, 2015 Net sales to external customers $ 64,472 $ 16,213 $ 329 $ 81,014 Property and equipment, net 52,604 5,835 - 58,439 Thirteen weeks ended June 28, 2014 Net sales to external customers $ 61,503 $ 14,424 $ 321 $ 76,248 Property and equipment, net 55,881 7,304 - 63,185 Twenty-six weeks ended July 4, 2015 Net sales to external customers $ 141,119 $ 32,628 $ 659 $ 174,406 Property and equipment, net 52,604 5,835 - $ 58,439 Twenty-six weeks ended June 28, 2014 Net sales to external customers $ 141,332 $ 32,175 $ 682 $ 174,189 Property and equipment, net 55,881 7,304 - 63,185

Note 2 - Prepaid Expenses and22

Note 2 - Prepaid Expenses and Other Assets (Details) - Prepaid Expenses and Other Current Assets - USD ($) $ in Thousands	Jul. 04, 2015	Jan. 03, 2015	Jun. 28, 2014
Prepaid Expenses and Other Current Assets [Abstract]
Prepaid rent	$ 8,432	$ 7,848	$ 4,995
Short-term investment	895	1,121
Other	4,846	6,642	5,399
	$ 14,173	$ 15,611	$ 10,394

Note 3 - Accrued Expenses (Deta

Note 3 - Accrued Expenses (Details) - Accrued Expenses - USD ($) $ in Thousands	Jul. 04, 2015	Jan. 03, 2015	Jun. 28, 2014
Accrued Expenses [Abstract]
Accrued wages, bonuses and related expenses	$ 6,088	$ 11,858	$ 6,330
Sales tax payable	2,893	7,694	2,157
Accrued rent and related expenses	3,675	3,365	3,474
Current income taxes payable	613	1,141
	$ 13,269	$ 24,058	$ 11,961

Note 4 - Stock-based Compensa24

Note 4 - Stock-based Compensation (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jul. 04, 2015	Jun. 28, 2014	Jul. 04, 2015	Jun. 28, 2014
Selling, General and Administrative Expenses [Member]
Note 4 - Stock-based Compensation (Details) [Line Items]
Allocated Share-based Compensation Expense	$ 0.5	$ 0.6	$ 1	$ 1.2
Options and Restricted Stock [Member]
Note 4 - Stock-based Compensation (Details) [Line Items]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	$ 4.2		$ 4.2
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition			2 years
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value			$ 3.9	$ 3.6

Note 4 - Stock-based Compensa25

Note 4 - Stock-based Compensation (Details) - Summary of the Balance and Activity for the Plans Related to Stock Options	6 Months Ended
	Jul. 04, 2015shares
Restricted Stock [Member]
Note 4 - Stock-based Compensation (Details) - Summary of the Balance and Activity for the Plans Related to Stock Options [Line Items]
Restricted Stock	284,511
Granted	98,926
Vested	200,302
Forfeited	33,787
Employee Stock Option [Member]
Note 4 - Stock-based Compensation (Details) - Summary of the Balance and Activity for the Plans Related to Stock Options [Line Items]
Options	609,043
Granted	68,826
Exercised	120,440
Forfeited	14,594
Canceled or expired	39,200

Note 5 - Income Taxes (Details)

Note 5 - Income Taxes (Details)	3 Months Ended		6 Months Ended
	Jul. 04, 2015	Jun. 28, 2014	Jul. 04, 2015	Jun. 28, 2014
Income Tax Disclosure [Abstract]
Effective Income Tax Rate Reconciliation, Percent	(43.40%)	(8.70%)	6.40%	46.40%

Note 6 - Income (Loss) per Sh27

Note 6 - Income (Loss) per Share (Details) - shares	3 Months Ended		6 Months Ended
	Jul. 04, 2015	Jun. 28, 2014	Jul. 04, 2015	Jun. 28, 2014
Employee Stock Option [Member]
Note 6 - Income (Loss) per Share (Details) [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	609,043	784,139	69,114	132,146

Note 6 - Income (Loss) per Sh28

Note 6 - Income (Loss) per Share (Details) - Computation Basic and Diluted Earnings per Common Share - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 04, 2015	Jun. 28, 2014	Jul. 04, 2015	Jun. 28, 2014
NUMERATOR:
Net income (loss) before allocation of earnings to participating securities	$ (628)	$ (4,302)	$ 6,194	$ 722
Less: Earnings allocated to participating securities			127	25
Net income (loss) after allocation of earnings to participating securities	$ (628)	$ (4,302)	$ 6,067	$ 697
DENOMINATOR:
Weighted average number of common shares outstanding - basic	16,861,458	17,024,598	16,917,272	16,863,160
Dilutive effect of share-based awards:			244,752	234,103
Weighted average number of common shares outstanding - dilutive	16,861,458	17,024,598	17,162,024	17,097,263
Basic income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders:	$ (0.04)	$ (0.25)	$ 0.36	$ 0.04
Diluted income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$ (0.04)	$ (0.25)	$ 0.35	$ 0.04

Note 7 - Comprehensive Income29

Note 7 - Comprehensive Income (Loss) (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jul. 04, 2015	Jun. 28, 2014	Jul. 04, 2015	Jun. 28, 2014
Disclosure Text Block [Abstract]
Translation Adjustment Functional to Reporting Currency, Loss (Gain), Reclassified to Earnings, Net of Tax	$ 0	$ 0	$ 0	$ 0

Note 8 - Segment Information (D

Note 8 - Segment Information (Details)	6 Months Ended
	Jul. 04, 2015
Segment Reporting [Abstract]
Number of Operating Segments	3
Number of Reportable Segments	3

Note 8 - Segment Information 31

Note 8 - Segment Information (Details) - Financial Information for the Company’s Reportable Segments - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 04, 2015	Jun. 28, 2014	Jul. 04, 2015	Jun. 28, 2014	Jan. 03, 2015
Segment Reporting Information [Line Items]
Net sales to external customers	$ 81,014	$ 76,248	$ 174,406	$ 174,189
Income (loss) before income taxes	(438)	(3,959)	6,614	1,346
Capital expenditures, net	3,202	2,066	6,080	3,171
Depreciation and amortization	4,015	4,469	8,233	8,977
Total Assets as of:
Assets	177,584	173,331	177,584	173,331	$ 212,054
Retail [Member]
Segment Reporting Information [Line Items]
Net sales to external customers	80,279	75,351	171,943	172,191
Income (loss) before income taxes	(684)	(4,016)	5,420	1,198
Capital expenditures, net	3,190	2,066	6,048	3,162
Depreciation and amortization	3,982	4,433	8,163	8,903
Total Assets as of:
Assets	170,545	164,982	170,545	164,982
International Franchising [Member]
Segment Reporting Information [Line Items]
Net sales to external customers	548	487	1,099	1,156
Income (loss) before income taxes	242	(141)	372	(278)
Capital expenditures, net	12		32	9
Depreciation and amortization	33	36	70	74
Total Assets as of:
Assets	2,194	2,509	2,194	2,509
Commercial [Member]
Segment Reporting Information [Line Items]
Net sales to external customers	187	410	1,364	842
Income (loss) before income taxes	4	198	822	426
Total Assets as of:
Assets	$ 4,845	$ 5,840	$ 4,845	$ 5,840

Note 8 - Segment Information 32

Note 8 - Segment Information (Details) - Sales to External Customers and Long-lived Assets by Geographic Area - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jul. 04, 2015	Jun. 28, 2014	Jul. 04, 2015	Jun. 28, 2014	Jan. 03, 2015
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales to external customers		$ 81,014	$ 76,248	$ 174,406	$ 174,189
Property and equipment, net		58,439	63,185	58,439	63,185	$ 62,766
North America [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales to external customers	[1]	64,472	61,503	141,119	141,332
Property and equipment, net	[1]	52,604	55,881	52,604	55,881
Europe [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales to external customers	[2]	16,213	14,424	32,628	32,175
Property and equipment, net	[2]	5,835	7,304	5,835	7,304
Other Geographic Region [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Net sales to external customers	[3]	$ 329	$ 321	$ 659	$ 682
Property and equipment, net	[3]
[1]	North America includes the United States, Canada, Puerto Rico and franchise business in Mexico
[2]	Europe includes the United Kingdom, Ireland, Denmark (in 2015) and franchise businesses in Europe
[3]	Other includes franchise businesses outside of North America and Europe

Note 9 - Contingencies (Details

Note 9 - Contingencies (Details) $ in Millions	Jul. 04, 2015USD ($)
Commitments and Contingencies Disclosure [Abstract]
Receivable Disputed Duty Paid	$ 3.5

Note 11 - Subsequent Event (Det

Note 11 - Subsequent Event (Details) - USD ($)	1 Months Ended
	Aug. 07, 2015	Jul. 07, 2015	Feb. 28, 2015
The February 2015 Share Repurchase Program [Member]
Note 11 - Subsequent Event (Details) [Line Items]
Stock Repurchase Program, Authorized Amount			$ 10,000,000
Subsequent Event [Member] | The July 2015 Share Repurchase Program [Member]
Note 11 - Subsequent Event (Details) [Line Items]
Stock Repurchase Program, Authorized Amount		$ 10,000,000
Subsequent Event [Member] | Share Repurchase Programs 2015 [Member]
Note 11 - Subsequent Event (Details) [Line Items]
Treasury Stock, Shares, Acquired (in Shares)	5,800
Treasury Stock, Value, Acquired, Cost Method	$ 91,000
Stock Repurchase Program, Remaining Authorized Repurchase Amount	$ 10,700,000

Uncategorized Items - bbw-20150

Label	Element	Value
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber	714,451
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber	419,674