Build-A-Bear Workshop (BBW) 10-Q 12 May 16 2016 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Apr. 02, 2016	May. 06, 2016
Entity Registrant Name	BUILD A BEAR WORKSHOP INC
Entity Central Index Key	1,113,809
Trading Symbol	bbw
Current Fiscal Year End Date	--01-02
Entity Filer Category	Accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares)		15,817,751
Document Type	10-Q
Document Period End Date	Apr. 2, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q1
Amendment Flag	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Apr. 02, 2016	Jan. 02, 2016	Apr. 04, 2015
Current assets:
Cash and cash equivalents	$ 30,778	$ 45,196	$ 54,679
Inventories	53,982	53,877	51,170
Receivables	10,440	13,346	8,182
Prepaid expenses and other current assets	15,070	16,312	13,891
Total current assets	110,270	128,731	127,922
Property and equipment, net of accumulated depreciation of $185,915; $183,686 and $187,958, respectively	68,886	67,741	59,223
Deferred tax assets	10,863	10,864	2,835
Other intangible assets, net	1,557	1,738	252
Other assets, net	4,439	4,260	1,805
Total Assets	196,015	213,334	192,037
Current liabilities:
Accounts payable	27,812	42,551	23,504
Accrued expenses	17,960	19,286	18,666
Gift cards and customer deposits	31,617	35,391	31,982
Deferred revenue	2,485	2,633	2,739
Total current liabilities	79,874	99,861	76,891
Deferred rent	13,167	12,156	12,660
Deferred franchise revenue	681	728	890
Other liabilities	$ 1,213	$ 1,175	1,155
Stockholders' equity:
Preferred stock, par value $0.01, Shares authorized: 15,000,000; No shares issued or outstanding at April 2, 2016, January 2, 2016 and April 4, 2015
Common stock, par value $0.01, Shares authorized: 50,000,000; Issued and outstanding: 15,815,211; 15,795,891 and 17,310,853 shares, respectively	$ 158	$ 158	173
Additional paid-in capital	65,713	66,009	70,780
Accumulated other comprehensive loss	(10,614)	(9,971)	(9,697)
Retained earnings	45,823	43,218	39,185
Total stockholders' equity	101,080	99,414	100,441
Total Liabilities and Stockholders' Equity	$ 196,015	$ 213,334	$ 192,037

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Unaudited) (Parentheticals) - USD ($) $ in Thousands	Apr. 02, 2016	Jan. 02, 2016	Apr. 04, 2015
Property and equipment, accumulated depreciation	$ 185,915	$ 183,686	$ 187,958
Preferred Stock, Par Value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01
Preferred Stock, Shares Authorized (in shares)	15,000,000	15,000,000	15,000,000
Preferred Stock, Shares Issued (in shares)	0	0	0
Preferred Stock, Shares Outstanding (in shares)	0	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	50,000,000	50,000,000	50,000,000
Common stock, shares issued (in shares)	15,815,211	15,795,891	17,310,853
Common stock, shares outstanding (in shares)	15,815,211	15,795,891	17,310,853

Condensed Consolidated Income S

Condensed Consolidated Income Statements and Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Apr. 02, 2016	Apr. 04, 2015
Retail [Member]
Costs and expenses:
Cost of merchandise sold - retail	$ 48,557	$ 48,792
Commercial [Member]
Costs and expenses:
Cost of merchandise sold - retail	249	360
Net retail sales	94,056	91,664
Commercial revenue	481	1,178
Franchise fees	439	551
Total revenues	94,976	93,393
Selling, general and administrative	39,681	37,220
Store preopening	1,244	20
Interest (income) expense, net	(27)	(51)
Total costs and expenses	89,704	86,341
Income before income taxes	5,272	7,052
Income tax expense	1,754	230
Net income	3,518	6,822
Foreign currency translation adjustment	(643)	(999)
Comprehensive income	$ 2,875	$ 5,823
Income per common share:
Basic (in dollars per share)	$ 0.22	$ 0.41
Diluted (in dollars per share)	$ 0.22	$ 0.40
Shares used in computing common per share amounts:
Basic (in shares)	15,410,699	16,399,397
Diluted (in shares)	15,592,347	16,671,340

Condensed Consolidated Statemen

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Apr. 02, 2016	Apr. 04, 2015
Cash flows from operating activities:
Net income	$ 3,518	$ 6,822
Adjustments to reconcile net income to net cash from operating activities:
Depreciation and amortization	3,811	4,218
Stock-based compensation	671	450
Loss on disposal of property and equipment	111	3
Store asset impairment	50	165
Deferred taxes	$ 4	14
Trade credit utilization		72
Provision for doubtful accounts		14
Change in assets and liabilities:
Inventories	$ 146	405
Receivables	2,748	3,116
Prepaid expenses and other assets	(562)	1,456
Accounts payable and accrued expenses	(14,691)	(18,049)
Lease related liabilities	1,023	(675)
Gift cards and customer deposits	(3,654)	(1,824)
Deferred revenue	(180)	48
Net cash used in operating activities	(7,005)	(3,765)
Cash flows from investing activities:
Purchases of property and equipment, net	$ (6,185)	(2,846)
Purchases of other assets and other intangible assets		$ (32)
Proceeds from maturity of short-term investments	$ 1,461
Net cash used in investing activities	(4,724)	$ (2,878)
Cash flows from financing activities:
Purchases of Company's common stock	(1,469)	(2,998)
Proceeds from the exercise of employee stock options, net of withholding tax payments	(410)	(458)
Net cash used in financing activities	(1,879)	(3,456)
Effect of exchange rates on cash	(810)	(611)
Net decrease in cash and cash equivalents	(14,418)	(10,710)
Cash and cash equivalents, beginning of period	45,196	65,389
Cash and cash equivalents, end of period	$ 30,778	$ 54,679

Note 1 - Basis of Preparation

Note 1 - Basis of Preparation	3 Months Ended
	Apr. 02, 2016
Notes to Financial Statements
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 2, 2016 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 2, 2016, which were included in the Company’s annual report on Form 10-K filed with the SEC on March 17, 2016. A reclassification was made in the current year presentation of the consolidated balance sheet as of April 4, 2015. The Company adjusted the classification of the impact of shares repurchased, which had previously been recorded as a deduction to additional paid-in capital, to a deduction which was allocated between additional paid-in capital and retained earnings. As a result of this reclassification, retained earnings were reduced by $4.4 million and additional paid-in capital was increased by the same amount. Additionally, the Company early adopted ASU 2015-17, Balance Sheet Classification of Deferred Taxes

Note 2 - Prepaid Expenses and O

Note 2 - Prepaid Expenses and Other Assets	3 Months Ended
	Apr. 02, 2016
Notes to Financial Statements
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): April 2, January 2, April 4, 2016 2016 2015 Prepaid rent $ 7,833 $ 7,852 $ 8,283 Short-term investment 12 1,458 984 Other 7,225 7,002 4,624 Total $ 15,070 $ 16,312 $ 13,891

Note 3 - Accrued Expenses

Note 3 - Accrued Expenses	3 Months Ended
	Apr. 02, 2016
Notes to Financial Statements
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	3 . Accrued Expenses Accrued expenses consist of the following (in thousands): April 2, January 2, April 4, 2016 2016 2015 Accrued wages, bonuses and related expenses $ 9,373 $ 8,035 $ 12,276 Sales tax payable 2,049 6,374 2,571 Accrued rent and related expenses 4,579 4,307 2,603 Current income taxes payable 1,959 570 1,216 Total $ 17,960 $ 19,286 $ 18,666

Note 4 - Stock-based Compensati

Note 4 - Stock-based Compensation	3 Months Ended
	Apr. 02, 2016
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	4 . Stock-based Compensation For the thirteen weeks ended April 2, 2016 and April 4, 2015, selling, general and administrative expenses include $0.7 million and $0.5 million of stock-based compensation expense, respectively. As of April 2, 2016, there was $6.2 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 1.7 years. The following table is a summary of the balances and activity for the plan related to stock options for the thirteen weeks ended April 2, 2016: Options Shares Weighted Average Exercise Price Outstanding, January 2, 2016 574,851 $ 8.30 Granted 211,995 13.69 Exercised 9,788 5.91 Forfeited — — Canceled or expired — — Outstanding, April 2, 2016 777,058 $ 9.80 The following table is a summary of the balances and activity for the plan related to time-based and earned performance-based restricted stock for the thirteen weeks ended April 2, 2016: Restricted Stock Performance Shares Shares Weighted Average Grant Date Fair Value Shares Weighted Average Grant Date Fair Value Outstanding, January 2, 2016 276,553 $ 11.93 84,062 $ 20.70 Granted 157,160 13.47 175,945 13.69 Vested 89,748 10.67 7,039 20.56 Forfeited — — — — Canceled or expired — — 12,493 20.56 Outstanding, April 2, 2016 343,965 $ 12.97 240,475 $ 15.58 The total fair value of shares of time-based and performance-based restricted stock vested during the thirteen weeks ended April 2, 2016 and April 4, 2015 was $1.2 million and $3.0 million, respectively. In March 2016, the Company awarded performance-based restricted stock subject to the achievement of pre-established net income objectives for fiscal 2016. Additionally, the Company awarded three-year performance-based restricted stock subject to the achievement of pre-established cumulative consolidated total net revenue goals for fiscal 2016, 2017 and 2018. These shares have a payout opportunity ranging from 50% to 200% of the target number of shares. In 2016, the number of shares earned relating to the performance shares issued in 2015 subject to the achievement of pre-established pre-tax income objectives for fiscal 2015 was 21,118.

Note 5 - Income Taxes

Note 5 - Income Taxes	3 Months Ended
	Apr. 02, 2016
Notes to Financial Statements
Income Tax Disclosure [Text Block]	5. Income Taxes The effective tax rate was 33.3% for the thirteen weeks ended April 2, 2016 compared to 3.3% for the thirteen weeks ended April 4, 2015. The change in the Company’s tax rate was driven by the release of its valuation allowance on its domestic deferred tax assets in fiscal 2015.

Note 6 - Income Per Share

Note 6 - Income Per Share	3 Months Ended
	Apr. 02, 2016
Notes to Financial Statements
Earnings Per Share [Text Block]	6 . Income per Share The Company uses the two-class method to compute basic and diluted income per common share. The following table sets forth the computation of basic and diluted income per share (in thousands, except share and per share data): Thirteen weeks ended April 2, 2016 April 4, 2015 NUMERATOR: Net income before allocation of earnings to participating securities $ 3,518 $ 6,822 Less: Earnings allocated to participating securities 73 161 Net income after allocation of earnings to participating securities $ 3,445 $ 6,661 DENOMINATOR: Weighted average number of common shares outstanding - basic 15,410,699 16,399,397 Dilutive effect of share-based awards 181,648 271,943 Weighted average number of common shares outstanding - dilutive 15,592,347 16,671,340 Basic income per common share attributable to Build-A-Bear Workshop, Inc. stockholders: $ 0.22 $ 0.41 Diluted income per common share attributable to Build-A-Bear orkshop, Inc. stockholders $ 0.22 $ 0.40 In calculating diluted earnings per share for the thirteen week periods ended April 2, 2016 and April 4, 2015, options to purchase 154,655 shares and 60,825 shares, respectively, of common stock that were outstanding at the end of the period were not included in the computation of diluted income per share due to their anti-dilutive effect.

Note 7 - Comprehensive Income

Note 7 - Comprehensive Income	3 Months Ended
	Apr. 02, 2016
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	7 . Comprehensive Income The difference between comprehensive income and net income results from foreign currency translation adjustments on the balance sheets of subsidiaries whose functional currency is not the U.S. Dollar. The accumulated other comprehensive loss balance at April 2, 2016, January 2, 2016 and April 4, 2015 is comprised entirely of foreign currency translation. For the thirteen weeks ended April 2, 2016 and April 4, 2015, there were no reclassifications out of accumulated other comprehensive loss.

Note 8 - Segment Information

Note 8 - Segment Information	3 Months Ended
	Apr. 02, 2016
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	8. Segment Information The Company’s operations are conducted through three operating segments consisting of direct-to-consumer (DTC), formerly retail, international franchising, and commercial. The DTC segment includes the operating activities of company-owned stores in the United States, Canada, the United Kingdom, Ireland and Denmark and other retail delivery operations, including the Company’s e-commerce sites and temporary 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): Direct-to- International Consumer Franchising Commercial Total Thirteen weeks ended April 2, 2016 Net sales to external customers $ 94,056 $ 439 $ 481 $ 94,976 Income before income taxes 5,196 (67 ) 143 5,272 Capital expenditures, net 6,179 6 - 6,185 Depreciation and amortization 3,769 41 1 3,811 Thirteen weeks ended April 4, 2015 Net sales to external customers $ 91,664 $ 551 $ 1,178 $ 93,393 Income before income taxes 6,104 130 818 7,052 Capital expenditures, net 2,858 20 - 2,878 Depreciation and amortization 4,181 37 - 4,218 Total Assets as of: April 2, 2016 $ 188,999 $ 1,711 $ 5,305 $ 196,015 April 4, 2015 $ 184,615 $ 2,510 $ 4,912 $ 192,037 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 April 2, 2016 Net sales to external customers $ 79,507 $ 15,208 $ 261 $ 94,976 Property and equipment, net 61,164 7,313 409 68,886 Thirteen weeks ended April 4, 2015 Net sales to external customers $ 76,646 $ 16,416 $ 331 $ 93,393 Property and equipment, net 53,346 5,877 - 59,223 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 and franchise businesses in Europe (3) Other includes franchise businesses outside of North America and Europe

Note 9 - Contingencies

Note 9 - Contingencies	3 Months Ended
	Apr. 02, 2016
Notes to Financial Statements
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. If one or more of these examinations has an unfavorable resolution, it is possible that the results of operations, liquidity or financial position of the Company could be materially affected in any particular period. 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. Assessments made by the United Kingdom customs authority in 2012 have been appealed by the Company, which has paid $3.6 million in disputed duty, strictly under protest, pending the outcome of the continuing dispute, and this is included in receivables in the DTC segment. The United Kingdom customs authority is contesting the Company's appeal. The Company maintains a provision against the related receivable for its best estimate of probable loss, based on the latest facts available in the dispute. However, the Company continues to vigorously dispute the customs audit findings and believes that the outcome of this dispute will not have a material adverse impact on the results of operations, liquidity or financial position of the Company.

Note 10 - Recently Issued Accou

Note 10 - Recently Issued Accounting Pronouncements	3 Months Ended
	Apr. 02, 2016
Notes to Financial Statements
Description of New Accounting Pronouncements Not yet Adopted [Text Block]	10. Recently Issued Accounting Pronouncements In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customer In August 2014, the FASB issued disclosure guidance that requires the Company to evaluate, at each annual and interim period, whether substantial doubt exists about its ability to continue as a going concern, and if applicable, to provide related disclosures. The new guidance will be effective for the Company for the year ending December 31, 2016. This guidance is not currently expected to have a material effect on our financial statement disclosures upon adoption, although the ultimate impact will be dependent on our financial condition and expected operating outlook at such time. In February 2016, the FASB issued Accounting Standards Update No. 2016-02, Leases In March 2016, the FASB issued Accounting Standards Update No. 2016-09, Compensation Stock Compensation : Improvements to Employee Share-Based Payment Accounting

Note 11 - Subsequent Events

Note 11 - Subsequent Events	3 Months Ended
	Apr. 02, 2016
Notes to Financial Statements
Subsequent Events [Text Block]	1 1 . Subsequent Events In April 2016, the Company amended its existing credit agreement extending the term to December 31, 2017 and increasing the amount of permitted investment.

Note 2 - Prepaid Expenses and17

Note 2 - Prepaid Expenses and Other Assets (Tables)	3 Months Ended
	Apr. 02, 2016
Notes Tables
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	April 2, January 2, April 4, 2016 2016 2015 Prepaid rent $ 7,833 $ 7,852 $ 8,283 Short-term investment 12 1,458 984 Other 7,225 7,002 4,624 Total $ 15,070 $ 16,312 $ 13,891

Note 3 - Accrued Expenses (Tabl

Note 3 - Accrued Expenses (Tables)	3 Months Ended
	Apr. 02, 2016
Notes Tables
Schedule of Accrued Liabilities [Table Text Block]	April 2, January 2, April 4, 2016 2016 2015 Accrued wages, bonuses and related expenses $ 9,373 $ 8,035 $ 12,276 Sales tax payable 2,049 6,374 2,571 Accrued rent and related expenses 4,579 4,307 2,603 Current income taxes payable 1,959 570 1,216 Total $ 17,960 $ 19,286 $ 18,666

Note 4 - Stock-based Compensa19

Note 4 - Stock-based Compensation (Tables)	3 Months Ended
	Apr. 02, 2016
Notes Tables
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	Options Shares Weighted Average Exercise Price Outstanding, January 2, 2016 574,851 $ 8.30 Granted 211,995 13.69 Exercised 9,788 5.91 Forfeited — — Canceled or expired — — Outstanding, April 2, 2016 777,058 $ 9.80
Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity [Table Text Block]	Restricted Stock Performance Shares Shares Weighted Average Grant Date Fair Value Shares Weighted Average Grant Date Fair Value Outstanding, January 2, 2016 276,553 $ 11.93 84,062 $ 20.70 Granted 157,160 13.47 175,945 13.69 Vested 89,748 10.67 7,039 20.56 Forfeited — — — — Canceled or expired — — 12,493 20.56 Outstanding, April 2, 2016 343,965 $ 12.97 240,475 $ 15.58

Note 6 - Income Per Share (Tabl

Note 6 - Income Per Share (Tables)	3 Months Ended
	Apr. 02, 2016
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Thirteen weeks ended April 2, 2016 April 4, 2015 NUMERATOR: Net income before allocation of earnings to participating securities $ 3,518 $ 6,822 Less: Earnings allocated to participating securities 73 161 Net income after allocation of earnings to participating securities $ 3,445 $ 6,661 DENOMINATOR: Weighted average number of common shares outstanding - basic 15,410,699 16,399,397 Dilutive effect of share-based awards 181,648 271,943 Weighted average number of common shares outstanding - dilutive 15,592,347 16,671,340 Basic income per common share attributable to Build-A-Bear Workshop, Inc. stockholders: $ 0.22 $ 0.41 Diluted income per common share attributable to Build-A-Bear orkshop, Inc. stockholders $ 0.22 $ 0.40

Note 8 - Segment Information (T

Note 8 - Segment Information (Tables)	3 Months Ended
	Apr. 02, 2016
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Direct-to- International Consumer Franchising Commercial Total Thirteen weeks ended April 2, 2016 Net sales to external customers $ 94,056 $ 439 $ 481 $ 94,976 Income before income taxes 5,196 (67 ) 143 5,272 Capital expenditures, net 6,179 6 - 6,185 Depreciation and amortization 3,769 41 1 3,811 Thirteen weeks ended April 4, 2015 Net sales to external customers $ 91,664 $ 551 $ 1,178 $ 93,393 Income before income taxes 6,104 130 818 7,052 Capital expenditures, net 2,858 20 - 2,878 Depreciation and amortization 4,181 37 - 4,218 Total Assets as of: April 2, 2016 $ 188,999 $ 1,711 $ 5,305 $ 196,015 April 4, 2015 $ 184,615 $ 2,510 $ 4,912 $ 192,037
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 April 2, 2016 Net sales to external customers $ 79,507 $ 15,208 $ 261 $ 94,976 Property and equipment, net 61,164 7,313 409 68,886 Thirteen weeks ended April 4, 2015 Net sales to external customers $ 76,646 $ 16,416 $ 331 $ 93,393 Property and equipment, net 53,346 5,877 - 59,223

Note 1 - Basis of Preparation (

Note 1 - Basis of Preparation (Details Textual) $ in Millions	3 Months Ended
	Apr. 02, 2016USD ($)
Restatement Adjustment [Member]
Increase Decrease In Equity Components	$ 4.4
Reclassification of Total Current Assets to Noncurrent Deferred Tax Assets [Member] | April 4, 2015 [Member]
Prior Period Reclassification Adjustment	(1.8)
Reclassification of Noncurrent Deferred Tax Assets from Total Current Assets and Noncurrent Other Assets, Net [Member]
Prior Period Reclassification Adjustment	2.8
Reclassification of Noncurrent Other Assets, Net to Noncurrent Deferred Tax Assets [Member] | April 4, 2015 [Member]
Prior Period Reclassification Adjustment	$ (1)

Note 2 - Prepaid Expenses and23

Note 2 - Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Apr. 02, 2016	Jan. 02, 2016	Apr. 04, 2015
Prepaid rent	$ 7,833	$ 7,852	$ 8,283
Short-term investment	12	1,458	984
Other	7,225	7,002	4,624
Total	$ 15,070	$ 16,312	$ 13,891

Note 3 - Accrued Expenses (Deta

Note 3 - Accrued Expenses (Details) - USD ($) $ in Thousands	Apr. 02, 2016	Jan. 02, 2016	Apr. 04, 2015
Accrued wages, bonuses and related expenses	$ 9,373	$ 8,035	$ 12,276
Sales tax payable	2,049	6,374	2,571
Accrued rent and related expenses	4,579	4,307	2,603
Current income taxes payable	1,959	570	1,216
Total	$ 17,960	$ 19,286	$ 18,666

Note 4 - Stock-based Compensa25

Note 4 - Stock-based Compensation (Details Textual) - USD ($) $ in Millions	3 Months Ended
	Apr. 02, 2016	Apr. 04, 2015
Selling, General and Administrative Expenses [Member]
Allocated Share-based Compensation Expense	$ 0.7	$ 0.5
Options and Restricted Stock [Member]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	$ 6.2
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	1 year 255 days
Time-based and Performance-based Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value	$ 1.2	$ 3
Performance Shares [Member]
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Grants In Period Shares Earned	21,118
Minimum [Member]
Performance-Based Shares, Payout Opportunity, Percentage	50.00%
Maximum [Member]
Performance-Based Shares, Payout Opportunity, Percentage	200.00%

Note 4 - Stock Option Activity

Note 4 - Stock Option Activity (Details)	3 Months Ended
	Apr. 02, 2016$ / sharesshares
Outstanding, shares (in shares) | shares	574,851
Outstanding, weighted-average exercise price (in dollars per share) | $ / shares	$ 8.30
Granted, shares (in shares) | shares	211,995
Granted, weighted-average exercise price (in dollars per share) | $ / shares	$ 13.69
Exercised, shares (in shares) | shares	9,788
Exercised, weighted-average exercise price (in dollars per share) | $ / shares	$ 5.91
Forfeited, shares (in shares) | shares
Forfeited, weighted-average exercise price (in dollars per share) | $ / shares
Canceled or expired, shares (in shares) | shares
Canceled or expired, weighted-average exercise price (in dollars per share) | $ / shares
Outstanding, shares (in shares) | shares	777,058
Outstanding, weighted-average exercise price (in dollars per share) | $ / shares	$ 9.80

Note 4 - Summary of Plans Relat

Note 4 - Summary of Plans Related to Unvested Restricted Stock (Details)	3 Months Ended
	Apr. 02, 2016$ / sharesshares
Restricted Stock [Member]
Outstanding, Number of Shares (in shares) | shares	276,553
Outstanding, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 11.93
Granted, Number of Shares (in shares) | shares	157,160
Granted, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 13.47
Vested, Number of Shares (in shares) | shares	89,748
Vested, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 10.67
Forfeited, Number of Shares (in shares) | shares
Forfeited, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares
Outstanding, Number of Shares (in shares) | shares	343,965
Outstanding, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 12.97
Performance Shares [Member]
Outstanding, Number of Shares (in shares) | shares	84,062
Outstanding, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 20.70
Granted, Number of Shares (in shares) | shares	175,945
Granted, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 13.69
Vested, Number of Shares (in shares) | shares	7,039
Vested, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 20.56
Forfeited, Number of Shares (in shares) | shares
Forfeited, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares
Canceled or expired, Number of Shares (in shares) | shares	12,493
Canceled or expired, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 20.56
Outstanding, Number of Shares (in shares) | shares	240,475
Outstanding, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 15.58

Note 5 - Income Taxes (Details

Note 5 - Income Taxes (Details Textual)	3 Months Ended
	Apr. 02, 2016	Apr. 04, 2015
Effective Income Tax Rate Reconciliation, Percent	33.30%	3.30%

Note 6 - Income Per Share (Deta

Note 6 - Income Per Share (Details Textual) - shares	3 Months Ended
	Apr. 02, 2016	Apr. 04, 2015
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	154,655	60,825

Note 6 - Computation Basic and

Note 6 - Computation Basic and Diluted Earnings per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Apr. 02, 2016	Apr. 04, 2015
Net income before allocation of earnings to participating securities	$ 3,518	$ 6,822
Less: Earnings allocated to participating securities	73	161
Net income after allocation of earnings to participating securities	$ 3,445	$ 6,661
Weighted average number of common shares outstanding - basic (in shares)	15,410,699	16,399,397
Dilutive effect of share-based awards (in shares)	181,648	271,943
Weighted average number of common shares outstanding - dilutive (in shares)	15,592,347	16,671,340
Basic income per common share attributable to Build-A-Bear Workshop, Inc. stockholders: (in dollars per share)	$ 0.22	$ 0.41
Diluted income per common share attributable to Build-A-Bear orkshop, Inc. stockholders (in dollars per share)	$ 0.22	$ 0.40

Note 7 - Comprehensive Income (

Note 7 - Comprehensive Income (Details Textual) - USD ($)	3 Months Ended
	Apr. 02, 2016	Apr. 04, 2015
Translation Adjustment Functional to Reporting Currency, Gain (Loss), Reclassified to Earnings, Net of Tax	$ 0	$ 0

Note 8 - Segment Information (D

Note 8 - Segment Information (Details Textual)	3 Months Ended
	Apr. 02, 2016
Number of Operating Segments	3
Number of Reportable Segments	3

Note 8 - Financial Information

Note 8 - Financial Information for the Company's Reportable Segments (Details) - USD ($) $ in Thousands	3 Months Ended
	Apr. 02, 2016	Apr. 04, 2015	Jan. 02, 2016
Retail [Member]
Net sales to external customers	$ 94,056	$ 91,664
Income before income taxes	5,196	6,104
Capital expenditures, net	6,179	2,858
Depreciation and amortization	3,769	4,181
Total Assets	188,999	184,615
International Franchising [Member]
Net sales to external customers	439	551
Income before income taxes	(67)	130
Capital expenditures, net	6	20
Depreciation and amortization	41	37
Total Assets	1,711	2,510
Commercial [Member]
Net sales to external customers	481	1,178
Income before income taxes	$ 143	$ 818
Capital expenditures, net
Depreciation and amortization	$ 1
Total Assets	5,305	$ 4,912
Net sales to external customers	94,976	93,393
Income before income taxes	5,272	7,052
Capital expenditures, net	6,185	2,878
Depreciation and amortization	3,811	4,218
Total Assets	$ 196,015	$ 192,037	$ 213,334

Note 8 - Sales to External Cust

Note 8 - Sales to External Customers and Long-lived Assets by Geographic Area (Details) - USD ($) $ in Thousands		3 Months Ended
		Apr. 02, 2016	Apr. 04, 2015	Jan. 02, 2016
North America [Member]
Net sales to external customers	[1]	$ 79,507	$ 76,646
Property and equipment, net	[1]	61,164	53,346
Europe [Member]
Net sales to external customers	[2]	15,208	16,416
Property and equipment, net	[2]	7,313	5,877
Other Geographic Region [Member]
Net sales to external customers	[3]	261	$ 331
Property and equipment, net	[3]	409
Net sales to external customers		94,976	$ 93,393
Property and equipment, net		$ 68,886	$ 59,223	$ 67,741
[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 Textual) $ in Millions	Apr. 02, 2016USD ($)
Receivable Disputed, Duty Paid	$ 3.6