Build-A-Bear Workshop (BBW) 10-K 15 Mar 18 2017 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2017	Mar. 09, 2018	Jun. 30, 2017
Document Information [Line Items]
Entity Registrant Name	BUILD A BEAR WORKSHOP INC
Entity Central Index Key	1,113,809
Trading Symbol	bbw
Current Fiscal Year End Date	--12-30
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)		14,900,452
Entity Public Float			$ 142
Document Type	10-K
Document Period End Date	Dec. 30, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
Amendment Flag	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 30,445	$ 32,483
Inventories	53,136	51,885
Receivables	13,302	12,939
Prepaid expenses and other current assets	13,346	12,737
Total current assets	110,229	110,044
Property and equipment, net	77,751	74,924
Deferred tax assets	6,381	8,256
Other intangible assets, net	995	1,721
Other assets, net	2,633	4,650
Total Assets	197,989	199,595
Current liabilities:
Accounts payable	18,942	27,861
Accrued expenses	15,189	15,897
Gift cards and customer deposits	33,926	37,070
Deferred revenue and other	1,806	2,029
Total current liabilities	69,863	82,857
Deferred rent	17,906	15,438
Deferred franchise revenue	1,208	565
Other liabilities	1,697	1,623
Commitments and contingencies
Stockholders' equity:
Preferred stock, par value $0.01, Shares authorized: 15,000,000; No shares issued or outstanding at December 30, 2017 and December 31, 2016
Common stock, par value $0.01, Shares authorized: 50,000,000; Issued and outstanding: 15,515,960 and 15,856,927 shares, respectively	155	159
Additional paid-in capital	68,962	68,001
Accumulated other comprehensive loss	(11,562)	(12,727)
Retained earnings	49,760	43,679
Total stockholders' equity	107,315	99,112
Total Liabilities and Stockholders' Equity	$ 197,989	$ 199,595

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 30, 2017	Dec. 31, 2016
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	15,000,000	15,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	50,000,000	50,000,000
Common stock, shares issued (in shares)	15,515,960	15,856,927
Common stock, shares outstanding (in shares)	15,515,960	15,856,927

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Revenues:
Net retail sales	$ 349,408	$ 357,593	$ 372,715
Commercial revenue	6,007	4,312	2,783
Franchise fees	2,451	2,299	2,196
Total revenues	357,866	364,204	377,694
Costs and expenses:
Selling, general and administrative	152,653	157,174	159,612
Store preopening	2,496	3,549	1,851
Interest expense (income), net	11	5	(143)
Total costs and expenses	344,053	358,895	359,796
Total income before income taxes	13,813	5,309	17,898
Income tax (benefit) expense	5,897	3,932	(9,447)
Net income	$ 7,916	$ 1,377	$ 27,345
Income per common share:
Basic (in dollars per share)	$ 0.50	$ 0.09	$ 1.61
Diluted (in dollars per share)	$ 0.50	$ 0.09	$ 1.59
Shares used in computing common per share amounts:
Basic (in shares)	15,572,045	15,442,086	16,642,269
Diluted (in shares)	15,757,060	15,622,273	16,867,356
Retail [Member]
Costs and expenses:
Cost of merchandise sold	$ 185,481	$ 195,914	$ 197,101
Commercial [Member]
Costs and expenses:
Cost of merchandise sold	$ 3,412	$ 2,253	$ 1,375

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Net income	$ 7,916	$ 1,377	$ 27,345
Foreign currency translation adjustment	1,165	(2,756)	(1,273)
Comprehensive income (loss)	$ 9,081	$ (1,379)	$ 26,072

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Balance at Jan. 03, 2015	$ 174	$ 69,362	$ (8,698)	$ 36,787	$ 97,625
Share repurchase and retirement	(17)	(4,978)		(20,914)	(25,909)
Stock-based compensation		2,111			2,111
Shares issued under employee stock plans	1	(486)			(485)
Other comprehensive income (loss)			(1,273)		(1,273)
Net income				27,345	27,345
Balance at Jan. 02, 2016	158	66,009	(9,971)	43,218	99,414
Share repurchase and retirement	(1)	(552)		(916)	(1,469)
Stock-based compensation		3,025			3,025
Shares issued under employee stock plans	2	(481)			(479)
Other comprehensive income (loss)			(2,756)		(2,756)
Net income				1,377	1,377
Balance at Dec. 31, 2016	159	68,001	(12,727)	43,679	99,112
Share repurchase and retirement	(5)	(2,237)		(2,413)	(4,655)
Stock-based compensation		3,423			3,423
Shares issued under employee stock plans	1	(472)			(471)
Other comprehensive income (loss)			1,165		1,165
Net income				7,916	7,916
Adoption of new accounting standards		247		578	825
Balance at Dec. 30, 2017	$ 155	$ 68,962	$ (11,562)	$ 49,760	$ 107,315

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Cash flows from operating activities:
Net income	$ 7,916	$ 1,377	$ 27,345
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	16,165	16,171	16,419
Stock-based compensation	3,423	3,025	2,111
Asset impairment	104	2,674	296
Deferred taxes	5,262	2,263	(8,123)
Provision for doubtful accounts	372	1,972	19
Loss on disposal of property and equipment	225	403	282
Trade credit utilization			185
Change in assets and liabilities:
Inventories	(210)	643	(2,466)
Receivables	(584)	(2,207)	(2,118)
Prepaid expenses and other assets	(341)	1,184	(2,998)
Accounts payable and accrued expenses	(10,484)	(16,301)	1,458
Lease related liabilities	2,316	3,427	(1,182)
Gift cards and customer deposits	(3,376)	2,091	1,037
Deferred revenue	300	(708)	(218)
Net cash provided by operating activities	21,088	16,014	32,047
Cash flows from investing activities:
Purchases of property and equipment	(17,763)	(27,251)	(22,466)
Purchases of other assets and other intangible assets	(310)	(867)	(1,922)
Proceeds from property insurance	310
Proceeds from sale or maturity of short term investments		1,461	793
Purchases of short term investments			(1,551)
Cash flow used in investing activities	(17,763)	(26,657)	(25,146)
Cash flows from financing activities:
Proceeds from the exercise of employee stock options, net of withholding tax payments	(467)	(479)	(481)
Borrowings under line of credit	4,000	5,400
Repayments under line of credit	(4,000)	(5,400)
Payments made under capital leases	(76)
Purchases of Company's common stock	(4,232)	(1,469)	(25,909)
Cash flow used in financing activities	(4,775)	(1,948)	(26,390)
Effect of exchange rates on cash	(588)	(122)	(704)
Net decrease in cash and cash equivalents	(2,038)	(12,713)	(20,193)
Cash and cash equivalents, beginning of period	32,483	45,196	65,389
Cash and cash equivalents, end of period	30,445	32,483	45,196
Supplemental disclosure of cash flow information:
Net cash paid during the period for income taxes	$ 1,072	$ 1,002	$ 2,175

Note 1 - Description of Busines

Note 1 - Description of Business and Basis of Preparation	12 Months Ended
	Dec. 30, 2017
Notes to Financial Statements
Business Description and Basis of Presentation [Text Block]	( 1 Description of Business and Basis of Preparation Build-A-Bear Workshop, Inc. and subsidiaries (collectively, the Company) is a specialty retailer of plush animals and related products. The Company began operations in October 1997. 361corporately not The Company ’s consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) .

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 30, 2017
Notes to Financial Statements
Significant Accounting Policies [Text Block]	( 2 Summary of Significant Accounting Policies A summary of the Company ’s significant accounting policies applied in the preparation of the accompanying consolidated financial statements follows: Principles of Consolidation The accompanying consolidated financial statements include the accounts of Build-A-Bear Workshop, Inc. an d its wholly-owned subsidiaries. All significant intercompany accounts are eliminated in consolidation. Fiscal Year The Company operates on a 52 53 December 31. January 31, 16 2017 52 December 30, 2017), 2016 52 December 31, 2016) 2015 52 January 2, 2016). Cash and Cash Equivalents Cash and cash equivalents include cash and short-term highly liquid investments with an original maturity of three The majority of the Company ’s cash and cash equivalents exceed federal deposit insurance limits. The Company has not not Inventories Inventories are stated at the lower of cost or net realizable value, with cost determined on an average-cost basis. Inventory includes supplies of $2.7 $3.1 December 30, 2017 December 31, 2016, $1.0 December 30, 2017 December 31, 2016. Receivables Receivables consist primarily of amounts due to the Company in relation to tenant allowances, wholesale and corporate product sales, franchisee royalties and product sales, certain amounts due from taxing authorities and licensing revenue. The Company assesses the collectability of all receivables on an ongoing basis by considering its historical credit loss experience, current economic conditions, and other relevant factors. Based on this analysis, the Company has established an allowance for doubtful accounts of $3.1 $3.6 December 30, 2017 December 31, 2016, Property and Equipment Property and equipment consist of leasehold improvements, furniture and fixtures, computer equipment and software, building and land and are stated at cost. Leasehold improvements are depreciated using the straight-line method over the shorter of the useful life of the assets or the life of the lease which is generally ten three seven is amortized using the straight-line method over a period of three five Other Intangible Assets Other intangible assets consist primarily of initial costs related to trademarks and other intellectual property. Trademarks and other intellectual property represent third one three Other Assets Other assets consist primarily of the non-current portion of prepaid income taxes, deferred leasing fees and deferred costs related to franchise agreements. Prepaid income taxes through December 31, 2016 2016, $0.1 2017, 2016 2015. Long-lived Assets Whenever facts and circumstances indicate that the carrying value of a long-lived asset may not not The Company performs an annual assessment of the store assets in the direct-to-consumer (“DTC”) segment, based on operating performance and forecasts of future performance. Total impairment charges were $0.1 $2.7 $0.3 2017, 2016 2015, 4 The calculation of fair value requires multiple assumptions regarding our future operations to determine future cash flows, including but not If different assumptions were used in the analysis, it is possible that the amount of the impairment charge may Deferred Rent Certain of the Company ’s operating leases contain predetermined fixed escalations of minimum rentals during the original lease terms. For these leases, the Company recognizes the related rental expense on a straight-line basis over the life of the lease and records the difference between the amounts charged to operations and amounts paid as deferred rent. The Company also receives certain lease incentives in conjunction with entering into operating leases. These lease incentives are recorded as deferred rent at the beginning of the lease term and recognized as a reduction of rent expense over the lease term. In addition, certain of the Company’s leases contain future contingent increases in rentals. Such increases in rental expense are recorded in the period that it is probable that store sales will meet or exceed the specified target that triggers contingent rental expense. Franchises The Company defers initial, one initial term of the respective franchise agreements, which extend for periods up to 25 Retail Revenue Recognition Net retail sales are net of discounts, exclude sales tax, and are recognized at the time of sale. For e-commerce sales, revenue is recognized at the time of shipment. Shipping and handling costs billed to customers are included in net retail sales. Revenues from the sale of gift cards are recognized at the time of redemption. Unredeemed gift cards are included in gift cards and customer deposits on the consolidated balance sheets. For gift cards issued prior to December 2015, under the delayed recognition method when the likelihood of redemption by a customer is considered remote. For fiscal 2015, December 2015, $8.3 $4.5 $0.5 2017, 2016 2015, The Company has a customer loyalty program, Build-A-Bear Bonus Club, whereby guests enroll in the program and receive points based on the value of the transaction and receive awards for various discounts on future purchases after achieving defined point thresholds. Historical patterns for points converting into awards and ultimate award redemption are applied to actual points and awards outstanding at the respective balance sheet date to calculate the liability and corresponding adjustment to net retail sales. Management reviews these patterns and assesses the adequacy of the deferred revenue liability at the end of each fiscal quarter. Due to the estimates involved in these assessments, adjustments to the historical rates are generally made no trends to emerge. Based on the year-end assessments, the adjustment was $0.1 2017 2015 no 2016. $1.4 $1.8 December 31, 2017 December 30, 2016 Cost of Merchandise Sold Cost of merchandise sold - retail includes the cost of the merchandise, including royalties paid to licensors of third third Selling, General, and Administrative Expenses Selling, general, and administrative expenses include store payroll and related benefits, advertising, credit card fees, store supplies and store closing costs, as well as central office management payroll and related benefits, travel, information systems, accounting, insurance, legal, and public relations. It also includes depreciation and amortization of central office leasehold improvements, furniture, fixtures, and equipment, as well as amortization of trademarks and intellectual property. Store Preopening Expenses Store preopening expenses include costs incurred prior to store openings, remodels and relocations including certain store set-up, labor and hiring costs, rental charges, payroll, marketing, travel and relocation costs. They are expensed as incurred and are included in selling, general and administrative expenses. Advertising The costs of advertising and marketing programs are charged to operations in the first $19.0 $20.7 $25.3 2017, 2016 2015 , respectively. Income Taxes Income taxes are accounted for using a balance sheet approach known as the liability method. The liability method accounts for deferred income taxes by applying the rate, based on enacted tax law, that will be in effect in the period in which the temporary differences, between the book basis and the tax basis of assets and liabilities, reverse or are settled. Deferred taxes are reported on a jurisdictional basis. Tax positions are reviewed at least quarterly and adjusted as new information becomes available. The recoverability of deferred tax assets is evaluated by assessing the adequacy of future expected taxable income from all sources, including reversal of taxable temporary differences, forecasted operating earnings and available tax planning strategies. These estimates of future taxable income inherently require significant judgment. To the extent it is considered more likely than not not The Company accounts for its total liability for uncertain tax positions according to the provisions of ASC 740 10 25. 7 —Income Taxes for further discussion including the impact of the December 22, 2017 I ncome Per Share Under the two asic income per share is determined by dividing net income allocated to common stockholders by the weighted average number of common shares outstanding during the period. In periods of net loss, no not not Stock-Based Compensation The Company has share-based compensation plans covering certain management groups and its Board of Directors. The Company accounts for share-based payments utilizing the fair value recognition provisions of ASC 718. 11 2017, 2016, 2015, $3.4 $3.0 $2.1 Comprehensive Income ( Los s ) Comprehensive income (loss) is comprised of net income (loss) and foreign currency translation adjustments. D eferred Compensation Plan The Company maintains a Deferred Compensation Plan for the benefit of certain management employees. The investment funds offered to the participant generally correspond to the funds offered in the Company ’s 401 1 December 30, 2017, $0.1 $1.0 December 31, 2016, $0.1 $0.7 Fair Value of Financial Instruments For purposes of financial reporting, management has determined that the fair value of financial instruments, including cash and cash equivalents, receivables, short term investments, accounts payable and accrued expenses, approximates book value at December 30, 2017 December 31, 2016. Use of Estimates The preparation of the consolidated financial statements requires management of the Company to make a number of estimates and assumptions relating to the reported amount of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The assumptions used by management in future estimates could change significantly due to changes in circumstances, including, but not may Significant items subject to such estimates and assumptions include the calculation of revenue from gift card breakage, valuation of long-lived assets, including deferred income tax assets, and the determination of deferred revenue under the Company’s customer loyalty program. Sales Tax Policy The Company ’s revenues in the consolidated statement of operations are net of sales taxes. Foreign Currency Assets and liabilities of the Company ’s foreign operations with functional currencies other than the U.S. dollar are translated at the exchange rate in effect at the balance sheet date, while revenues and expenses are translated at average rates prevailing during the year. Translation adjustments are reported in accumulated other comprehensive income, a separate component of stockholders’ equity. Gains and losses resulting from foreign exchange transactions, including the impact of the re-measurement of the Company’s balance sheet, are recorded as a component of selling, general and administrative expenses. The Company recorded income of $1.6 2017 $0.3 $2.3 2016 2015, R ecent Accounting Pronouncements – Adopted in the current year The Company adopted Accounting Standards Update ( “ASU”) No. 2016 09, January 1, 2017. first 2017, $1.6 $0.3 $1.9 $0.6 Additionally, the Company early adopted ASU No. 2016 16, – Intra-Entity Transfers of Assets Other Than Inventory, effective January 1, 2017. first 2017 $1.0 $2.3 $1.3 R ecent Accounting Pronouncements – Pending adoption In May 2014, No. 2014 09, 2014 09 2014 09 2014 09 2018 2016, not 2014 09 first 2018 2018 $12.3 $3.0 $3.9 2018 2019 2020. In February 2016, No. 2016 02, Leases 2016 02 2016 02 2016 02 2019 2016 02 2017, 9

Note 3 - Prepaid Expenses and O

Note 3 - Prepaid Expenses and Other Current Assets	12 Months Ended
	Dec. 30, 2017
Notes to Financial Statements
Prepaid Expenses and Other Assets [Text Block]	( 3 ) Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets consist of the following (in thousands): 2017 2016 Prepaid rent $ 7,314 $ 7,191 Other 6,032 5,546 Total $ 13,346 $ 12,737

Note 4 - Property and Equipment

Note 4 - Property and Equipment, Net	12 Months Ended
	Dec. 30, 2017
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	( 4 Property and Equipment , net Property and equipment , net consist of the following (in thousands): 2017 2016 Land $ 2,261 $ 2,261 Furniture and fixtures 44,191 41,578 Computer hardware 27,122 26,960 Building 14,970 14,970 Leasehold improvements 111,717 113,573 Computer software 42,911 41,763 Construction in progress 7,774 6,152 250,946 247,257 Less accumulated depreciation 173,195 172,333 Total, net $ 77,751 $ 74,924 For fiscal 2017, 2016 2015, $15.1 $15.2 $15.8 During 201 7, not $0.1 fourth 2017, $2.3 2016 2015, 3 820 10. may In 2015, primarily in conjunction with natural lease events including new store openings, relocations and lease required remodels. The Company considers a more likely than not not $0.1 $0.4 $0.3 2017, 2016 2015, 3 820 10.

Note 5 - Other Intangible Asset

Note 5 - Other Intangible Assets	12 Months Ended
	Dec. 30, 2017
Notes to Financial Statements
Intangible Assets Disclosure [Text Block]	( 5 ) Other Intangible Assets Other intangible assets consist of the following (in thousands): 2017 2016 Trademarks and other intellectual property $ 15,656 $ 15,276 Less accumulated amortization 14,661 13,555 Total, net $ 995 $ 1,721 Trademarks and intellectual property are amortized over three was $1.0 $0.9 $0.5 2017, 2016 2015, five 2018 $0.8 2019 $0.2 2020 $0; 2021 $0; 2022 $0.

Note 6 - Accrued Expenses

Note 6 - Accrued Expenses	12 Months Ended
	Dec. 30, 2017
Notes to Financial Statements
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	( 6 ) Accrued Expenses Accrued expenses consist of the following (in thousands): 2017 2016 Accrued wages, bonuses and related expenses $ 5,863 $ 5,596 Sales tax payable 4,858 5,075 Accrued rent and related expenses 3,679 4,615 Current income taxes payable 789 611 Total $ 15,189 $ 15,897

Note 7 - Income Taxes

Note 7 - Income Taxes	12 Months Ended
	Dec. 30, 2017
Notes to Financial Statements
Income Tax Disclosure [Text Block]	( 7 ) Income Taxes The Company ’s income before income taxes from domestic and foreign operations (which include the United Kingdom, Canada, China, Denmark and Ireland), are as follows (in thousands): 2017 2016 2015 Domestic $ 13,081 $ 9,733 $ 13,854 Foreign 732 (4,424 ) 4,044 Total income before income taxes $ 13,813 $ 5,309 $ 17,898 The components of the provision for income taxes are as follows (in thousands): 2017 2016 2015 Current: U.S. Federal $ 683 $ 1,605 $ - U.S. State 609 237 24 Foreign (313 ) (231 ) 1,189 Deferred: U.S. Federal 3,815 1,902 (9,697 ) U.S. State (113 ) 1,230 (1,308 ) Foreign 1,216 (811 ) 345 Income tax expense (benefit) $ 5,897 $ 3,932 $ (9,447 ) A reconciliation between the statutory federal income tax rate and the effective income tax rate is as follows (in thousands): 2017 2016 2015 Income before income taxes $ 13,813 $ 5,309 $ 17,898 U.S. federal statutory income tax rate 34 % 34 % 34 % Income tax expense at statutory federal rate 4,696 1,805 6,085 State and local income taxes, net of federal tax benefit 327 968 371 Valuation allowance 323 576 (15,572 ) Effect of lower foreign taxes (131 ) 864 (622 ) Adjustment for unrecognized tax positions (309 ) (77 ) 67 U.S. federal rate change to 21% 1,448 - - Other items, net (457 ) (204 ) 224 Income tax expense (benefit) $ 5,897 $ 3,932 $ (9,447 ) Effective tax rate 42.7 % 74.1 % (52.8 )% In fiscal 2017, $0.3 2016, $0.6 2011, In fiscal 2015, $9.4 not. not The movement in the valuation allowance balance during the year is primarily attributable to the additional valuation allowance recorded in certain foreign jurisdictions, plus foreign currency fluctuations and the deferred adjustment affecting only the balance sheet. Temporary differences that gave rise to deferred tax assets and liabilities are as follows (in thousands): 2017 2016 Deferred tax assets: Deferred revenue $ 3,120 $ 5,004 Accrued rents 1,625 1,907 Net operating loss carryforwards 764 1,194 Intangible assets 1,466 1,040 Deferred compensation 1,414 1,739 Accrued compensation 533 620 Carryforward of tax credits 25 880 Receivable write-offs 40 604 Inventories 1,179 1,994 Other 1,188 1,209 Total gross deferred tax assets 11,354 16,191 Less: Valuation allowance 1,301 576 Total deferred tax assets, net of valuation allowance 10,053 15,615 Deferred tax liabilities: Depreciation (1,704 ) (3,909 ) Deferred expense (1,907 ) (3,318 ) Other (61 ) (132 ) Total deferred tax liabilities (3,672 ) (7,359 ) Net deferred tax assets $ 6,381 $ 8,256 The Company continues to assert its investments in foreign subsidiaries are permanent in duration and it is not On December 22, 2017, Cuts and Job Act (“Act”) was enacted, which significantly changes U.S. tax law by, among other things, lowering corporate income tax rates, implementing a territorial tax system and imposing a repatriation tax on deemed repatriated earnings of foreign subsidiaries. The Act permanently reduces the U.S. federal statutory rate to 21%, January 1, 2018. $1.4 one 1986 December 30, 2017. not one not On December 22, 2017, No. 118 SAB 118” not December 30, 2017. may may may 118 2018. As of December 30, 2017, 0.7 $0.3 million would favorably impact the Company’s provision for income taxes if recognized. As of December 31, 2016, $1.0 $0.4 . The Company reviews its uncertain tax positions periodically and accrues interest and penalties accordingly. Accrued interest and penalties included in other liabilities in the Consolidated Balance Sheets were less than $0.1 $0.1 December 30, 2017, December 31, 2016, December 30, 2017, $0.1 December 31, 2016, $0.3 A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands): Balance as of January 2, 2016 $ 719 Increases for prior year tax positions 248 Decreases for prior year tax positions (25 ) Increases for current year tax positions 26 Audit settlement release (7 ) Balance as of December 31, 2016 961 Increases for prior year tax positions 57 Decreases for prior year tax positions (359 ) Balance as of December 30, 2017 $ 659 Management estimates it is reasonably possible that the amount of unrecognized tax benefits c ould decrease by as much as $0.6 twelve The following tax years remain open in the Company ’s major taxing jurisdictions as of December 30, 2017: United States (Federal) 2016 through 2017 United Kingdom 2009 through 2017

Note 8 - Line of Credit

Note 8 - Line of Credit	12 Months Ended
	Dec. 30, 2017
Notes to Financial Statements
Long-term Debt [Text Block]	( 8 ) Line of Credit As of December 30, 2017, $35 66% December 31, 2018 not not may not 1.8%. not December 30, 2017: ( no $35.0

Note 9 - Commitments and Contin

Note 9 - Commitments and Contingencies	12 Months Ended
	Dec. 30, 2017
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	( 9 ) Commitments and Contingencies (a) Operating Leases The Company leases its retail stores and corporate offices under agreements which expire at various dates through 2030. $45.0 $44.5 $45.3 $1.2 $1.1 $1.2 2017, 2016 2015, Future minimum lease payments at December 30, 2017, 2018 $ 40,849 2019 34,041 2020 31,723 2021 29,477 2022 27,738 Subsequent to 2022 70,068 Total $ 233,896 (b) Litigation In the normal course of business, the Company is subject to certain claims or lawsuits. Except as noted below, management is not may In the normal course of business, the Company is subject to regular examination by various taxing authorities for years not one loss contingencies 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. Gain contingencies are recorded when the underlying uncertainty has been settled. Assessments made by the United Kingdom customs authority in 2012 December 30, 2017, $3.7 $2.9 $0.8 not

Note 10 - Net Income Per Share

Note 10 - Net Income Per Share	12 Months Ended
	Dec. 30, 2017
Notes to Financial Statements
Earnings Per Share [Text Block]	( 1 0 ) Net Income Per Share The Company uses the two no ’s participating securities as they do not 2017 2016 2015 NUMERATOR: Net income before allocation of earnings to participating securities $ 7,916 $ 1,377 $ 27,345 Less: Earnings allocated to participating securities 96 29 520 Net income $ 7,820 $ 1,348 $ 26,825 DENOMINATOR: Weighted average number of common shares outstanding - basic 15,572,045 15,442,086 16,642,269 Dilutive effect of share-based awards: 185,015 180,187 225,087 Weighted average number of common shares outstanding - dilutive 15,757,060 15,622,273 16,867,356 Basic income per common share attributable to Build-A-Bear Workshop, Inc. stockholders $ 0.50 $ 0.09 $ 1.61 Diluted income per common share attributable to Build-A-Bear Workshop, Inc. stockholders $ 0.50 $ 0.09 $ 1.59 In calculating diluted earnings per share for fiscal 2017, 2016 2015, 325,427; 264,717; 65,040; not 260 10.

Note 11 - Stock Incentive Plans

Note 11 - Stock Incentive Plans	12 Months Ended
	Dec. 30, 2017
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	( 1 1 ) Stock Incentive Plans In 2003, 2002 . In 2004, 2004 2009 2014 On March 14, 2017, ’s Board of Directors (the “Board”) adopted, subject to stockholder approval, the Build-A-Bear Workshop, Inc. 2017 “2017 May 11, 2017, 2017 2017 2017 may 2017 may 2017 2017 2017 March 14, 2027, 2017 1,000,000, March 21, 2017 may (a) Stock Options The following table is a summary of the balance and activity for the Plans related to stock options for the periods presented: Weighted Aggregate Weighted Average Intrinsic Number of Average Remaining Value Shares Exercise Price Contractual Term (in thousands) Outstanding, January 3, 2015 714,451 $ 8.14 Granted 71,517 20.58 Exercised (150,409 ) 6.07 Forfeited (19,003 ) 12.15 Canceled or expired (41,705 ) 32.95 Outstanding, January 2, 2016 574,851 8.30 Granted 213,156 13.68 Exercised (30,223 ) 5.91 Forfeited - - Canceled or expired - - Outstanding, December 31, 2016 757,784 9.91 Granted 72,051 8.85 Exercised (1,269 ) 6.36 Forfeited (26,795 ) 13.45 Canceled or expired (10,204 ) 12.51 Outstanding, December 30, 2017 791,567 $ 9.67 5.8 $ 1,228 Options Exercisable As Of: December 30, 2017 569,361 $ 8.46 4.8 $ 1,203 The expense recorded related to options granted during fiscal 2017, 2016 2015 107 110, 2017, 2016 2015 were: 2017 2016 2015 Dividend yield 0% 0% 0% Historical volatility 47% 52% - 55% 51% - 58% Risk-free rate 2% 1.4% - 1.6% 1.5% - 1.8% Expected life (in years) 6 6 6 Weighted average grant date fair value $4.18 $7.13 $11.20 The total grant date fair value of options exercised in fiscal 2017, 2016 2015 was approximately less than $0.1 $0.1 $0.6 2017, 2016 2015 was approximately less than $0.1 $0.2 $2.1 Shares available for future option, non-vested stock and restricted stock grants were 984,758 545,799 2017 2016, (b) Restricted Stock The Company granted restricted stock awards that vest over a 1 3 Restricted Stock Performance Shares Weighted Weighted Average Average Number of Grant Date Number of Grant Date Shares Fair Value Shares Fair Value Outstanding, January 3, 2015 419,674 $ 7.64 - $ - Granted 107,004 19.59 86,222 20.71 Vested (205,137 ) 7.84 - - Forfeited (44,988 ) 8.89 (2,160 ) 20.80 Canceled - - - - Outstanding, January 2, 2016 276,553 11.93 84,062 20.70 Granted 203,613 13.58 176,611 13.68 Vested (152,548 ) 11.22 (7,039 ) 20.56 Forfeited (11,502 ) 13.45 - - Canceled - — (12,493 ) 20.56 Outstanding, December 31, 2016 316,116 13.30 241,141 15.39 Granted 258,060 9.18 83,897 8.85 Vested (179,132 ) 12.20 (6,472 ) 20.54 Forfeited (33,505 ) 12.55 (15,247 ) 14.28 Canceled - — (13,704 ) 13.68 Outstanding, December 30, 2017 361,539 $ 10.97 289,615 $ 13.66 In 201 7, three 2017, 2018 2019. 25% 200% 83,897 $8.85 2017, 12,580, no In 2016, 2016. 50% 200% 15,366 $13.57 2016, none three 2016, 2017 2018. three 50% 200% 161,245 $13.69 In 2015, ome objectives for fiscal 2015. 50% 200% 36,222 $20.58 2015, 22,458. three 2015, 2016 2017. three 50% 200% 50,000 $20.80 not The vesting date fair value of shares that vested in fiscal 2017, 2016 2015 was $2.3 $1.9 $4.0 $3.5 December 30, 2017 1.3

Note 12 - Stockholders' Equity

Note 12 - Stockholders' Equity	12 Months Ended
	Dec. 30, 2017
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	( 1 2 ) Stockholders’ Equity The following table summarizes the changes in outstanding shares of common stock for fiscal 20 15, 2016 2017: Common Stock Shares as of January 3, 2015 17,360,635 Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding 141,827 Repurchase of shares (1,706,571 ) Shares as of January 2, 2016 15,795,891 Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding 193,538 Repurchase of shares (132,502 ) Shares as of December 31, 2016 15,856,927 Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding 172,758 Repurchase of shares (513,725 ) Shares as of December 30, 2017 15,515,960 In fiscal 2017, $4.7 $4.2 $0.5 2018.

Note 13 - Related-party Transac

Note 13 - Related-party Transactions	12 Months Ended
	Dec. 30, 2017
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	( 1 3 ) Related-Party Transactions The Company collected $0.2 2017 $0.5 2016 2015, December 30, 2017 December 31, 2016

Note 14 - Major Vendors

Note 14 - Major Vendors	12 Months Ended
	Dec. 30, 2017
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	( 1 4 ) Major Vendors Four vendors, each of whose primary manufacturing facilities are located in Asia, accounted for approximately 79%, 73% 85 2017, 2016 2015,

Note 15 - Segment Information

Note 15 - Segment Information	12 Months Ended
	Dec. 30, 2017
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	( 1 5 ) Segment Information The Company ’s operations are conducted through three third three Following is a summary of the financial information for the Company’s reporting segments (in thousands): Direct-to International Consumer Commercial Franchising Total Fifty-two weeks ended December 30, 2017 Net sales to external customers $ 349,408 $ 6,007 $ 2,451 $ 357,866 Net income before income taxes 10,436 934 2,443 13,813 Capital expenditures 17,882 - 191 18,073 Depreciation and amortization 16,101 2 62 16,165 Fifty-two weeks ended December 31, 2016 Net sales to external customers $ 357,593 $ 4,312 $ 2,299 $ 364,204 Net income before income taxes 2,760 1,813 736 5,309 Capital expenditures 28,083 - 35 28,118 Depreciation and amortization 16,086 2 83 16,171 Fifty-two weeks ended January 2, 2016 Net sales to external customers $ 372,715 $ 2,783 $ 2,196 $ 377,694 Net income before income taxes 16,053 977 868 17,898 Capital expenditures 24,307 7 74 24,388 Depreciation and amortization 16,284 1 134 16,419 Total Assets as of: December 30, 2017 $ 188,685 $ 5,949 $ 3,355 $ 197,989 December 31, 2016 $ 190,236 $ 6,143 $ 3,216 $ 199,595 The Company ’s reportable segments are primarily determined by the types of products and services that they offer. Each reportable segment may North America (1) Europe (2) Other (3) Total Fifty-two weeks ended December 30, 2017 Net sales to external customers $ 293,282 $ 61,901 $ 2,683 $ 357,866 Property and equipment, net 68,141 9,578 32 77,751 Fifty-two weeks ended December 31, 2016 Net sales to external customers $ 296,152 $ 66,140 $ 1,912 $ 364,204 Property and equipment, net 66,154 8,733 37 74,924 Fifty-two weeks ended January 2, 2016 Net sales to external customers $ 297,554 $ 78,788 $ 1,352 $ 377,694 Property and equipment, net 61,211 6,459 71 67,741 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 and, beginning in 2016,

Note 16 - Subsequent Events

Note 16 - Subsequent Events	12 Months Ended
	Dec. 30, 2017
Notes to Financial Statements
Subsequent Events [Text Block]	( 16 Subsequent event s On January 9, 2018, he Company's Board of Directors approved a change in the Company’s fiscal year-end, which previously ended on the Saturday closest to December 31, January 31. 2017 first 12 February 4, 2018 February 2, 2019. one December 31, 2017 February 3, 2018, 10 first May 5, 2018 10 February 2, 2019. In the period after December 30, 2017 , the Company repurchased approximately 616,100 $5.3 2017. March 15, 2018, $10.0

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts	12 Months Ended
	Dec. 30, 2017
Notes to Financial Statements
Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]	– Valuation an d Qualifying Accounts Beginning Balance Charged to cost and expenses Other (1) (2) Ending Balance Deferred Tax Asset Valuation Allowance 2017 $ 576 $ 323 $ 402 $ 1,301 2016 - 576 - 576 2015 15,572 368 (15,940 ) - Receivables Allowance for Doubtful Accounts 2017 $ 3,585 $ 372 $ (885 ) $ 3,072 2016 3,044 1,972 (1,431 ) 3,585 2015 3,248 19 (223 ) 3,044 ( 1 ( 2

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 30, 2017
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Principles of Consolidation The accompanying consolidated financial statements include the accounts of Build-A-Bear Workshop, Inc. an d its wholly-owned subsidiaries. All significant intercompany accounts are eliminated in consolidation.
Fiscal Period, Policy [Policy Text Block]	Fiscal Year The Company operates on a 52 53 December 31. January 31, 16 2017 52 December 30, 2017), 2016 52 December 31, 2016) 2015 52 January 2, 2016).
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents Cash and cash equivalents include cash and short-term highly liquid investments with an original maturity of three The majority of the Company ’s cash and cash equivalents exceed federal deposit insurance limits. The Company has not not
Inventory, Policy [Policy Text Block]	Inventories Inventories are stated at the lower of cost or net realizable value, with cost determined on an average-cost basis. Inventory includes supplies of $2.7 $3.1 December 30, 2017 December 31, 2016, $1.0 December 30, 2017 December 31, 2016.
Receivables, Policy [Policy Text Block]	Receivables Receivables consist primarily of amounts due to the Company in relation to tenant allowances, wholesale and corporate product sales, franchisee royalties and product sales, certain amounts due from taxing authorities and licensing revenue. The Company assesses the collectability of all receivables on an ongoing basis by considering its historical credit loss experience, current economic conditions, and other relevant factors. Based on this analysis, the Company has established an allowance for doubtful accounts of $3.1 $3.6 December 30, 2017 December 31, 2016,
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment Property and equipment consist of leasehold improvements, furniture and fixtures, computer equipment and software, building and land and are stated at cost. Leasehold improvements are depreciated using the straight-line method over the shorter of the useful life of the assets or the life of the lease which is generally ten three seven is amortized using the straight-line method over a period of three five
Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]	Other Intangible Assets Other intangible assets consist primarily of initial costs related to trademarks and other intellectual property. Trademarks and other intellectual property represent third one three
Other Assets [Policy Text Block]	Other Assets Other assets consist primarily of the non-current portion of prepaid income taxes, deferred leasing fees and deferred costs related to franchise agreements. Prepaid income taxes through December 31, 2016 2016, $0.1 2017, 2016 2015.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Long-lived Assets Whenever facts and circumstances indicate that the carrying value of a long-lived asset may not not The Company performs an annual assessment of the store assets in the direct-to-consumer (“DTC”) segment, based on operating performance and forecasts of future performance. Total impairment charges were $0.1 $2.7 $0.3 2017, 2016 2015, 4 The calculation of fair value requires multiple assumptions regarding our future operations to determine future cash flows, including but not If different assumptions were used in the analysis, it is possible that the amount of the impairment charge may
Lessee, Leases [Policy Text Block]	Deferred Rent Certain of the Company ’s operating leases contain predetermined fixed escalations of minimum rentals during the original lease terms. For these leases, the Company recognizes the related rental expense on a straight-line basis over the life of the lease and records the difference between the amounts charged to operations and amounts paid as deferred rent. The Company also receives certain lease incentives in conjunction with entering into operating leases. These lease incentives are recorded as deferred rent at the beginning of the lease term and recognized as a reduction of rent expense over the lease term. In addition, certain of the Company’s leases contain future contingent increases in rentals. Such increases in rental expense are recorded in the period that it is probable that store sales will meet or exceed the specified target that triggers contingent rental expense.
Revenue Recognition, Services, Franchise Fees [Policy Text Block]	Franchises The Company defers initial, one initial term of the respective franchise agreements, which extend for periods up to 25
Revenue Recognition, Policy [Policy Text Block]	Retail Revenue Recognition Net retail sales are net of discounts, exclude sales tax, and are recognized at the time of sale. For e-commerce sales, revenue is recognized at the time of shipment. Shipping and handling costs billed to customers are included in net retail sales. Revenues from the sale of gift cards are recognized at the time of redemption. Unredeemed gift cards are included in gift cards and customer deposits on the consolidated balance sheets. For gift cards issued prior to December 2015, under the delayed recognition method when the likelihood of redemption by a customer is considered remote. For fiscal 2015, December 2015, $8.3 $4.5 $0.5 2017, 2016 2015, The Company has a customer loyalty program, Build-A-Bear Bonus Club, whereby guests enroll in the program and receive points based on the value of the transaction and receive awards for various discounts on future purchases after achieving defined point thresholds. Historical patterns for points converting into awards and ultimate award redemption are applied to actual points and awards outstanding at the respective balance sheet date to calculate the liability and corresponding adjustment to net retail sales. Management reviews these patterns and assesses the adequacy of the deferred revenue liability at the end of each fiscal quarter. Due to the estimates involved in these assessments, adjustments to the historical rates are generally made no trends to emerge. Based on the year-end assessments, the adjustment was $0.1 2017 2015 no 2016. $1.4 $1.8 December 31, 2017 December 30, 2016
Cost of Sales, Policy [Policy Text Block]	Cost of Merchandise Sold Cost of merchandise sold - retail includes the cost of the merchandise, including royalties paid to licensors of third third
Selling, General and Administrative Expenses, Policy [Policy Text Block]	Selling, General, and Administrative Expenses Selling, general, and administrative expenses include store payroll and related benefits, advertising, credit card fees, store supplies and store closing costs, as well as central office management payroll and related benefits, travel, information systems, accounting, insurance, legal, and public relations. It also includes depreciation and amortization of central office leasehold improvements, furniture, fixtures, and equipment, as well as amortization of trademarks and intellectual property.
Start-up Activities, Cost Policy [Policy Text Block]	Store Preopening Expenses Store preopening expenses include costs incurred prior to store openings, remodels and relocations including certain store set-up, labor and hiring costs, rental charges, payroll, marketing, travel and relocation costs. They are expensed as incurred and are included in selling, general and administrative expenses.
Advertising Costs, Policy [Policy Text Block]	Advertising The costs of advertising and marketing programs are charged to operations in the first $19.0 $20.7 $25.3 2017, 2016 2015 , respectively.
Income Tax, Policy [Policy Text Block]	Income Taxes Income taxes are accounted for using a balance sheet approach known as the liability method. The liability method accounts for deferred income taxes by applying the rate, based on enacted tax law, that will be in effect in the period in which the temporary differences, between the book basis and the tax basis of assets and liabilities, reverse or are settled. Deferred taxes are reported on a jurisdictional basis. Tax positions are reviewed at least quarterly and adjusted as new information becomes available. The recoverability of deferred tax assets is evaluated by assessing the adequacy of future expected taxable income from all sources, including reversal of taxable temporary differences, forecasted operating earnings and available tax planning strategies. These estimates of future taxable income inherently require significant judgment. To the extent it is considered more likely than not not The Company accounts for its total liability for uncertain tax positions according to the provisions of ASC 740 10 25. 7 —Income Taxes for further discussion including the impact of the December 22, 2017
Earnings Per Share, Policy [Policy Text Block]	I ncome Per Share Under the two asic income per share is determined by dividing net income allocated to common stockholders by the weighted average number of common shares outstanding during the period. In periods of net loss, no not not
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Stock-Based Compensation The Company has share-based compensation plans covering certain management groups and its Board of Directors. The Company accounts for share-based payments utilizing the fair value recognition provisions of ASC 718. 11 2017, 2016, 2015, $3.4 $3.0 $2.1
Comprehensive Income, Policy [Policy Text Block]	Comprehensive Income ( Los s ) Comprehensive income (loss) is comprised of net income (loss) and foreign currency translation adjustments.
Deferred Charges, Policy [Policy Text Block]	D eferred Compensation Plan The Company maintains a Deferred Compensation Plan for the benefit of certain management employees. The investment funds offered to the participant generally correspond to the funds offered in the Company ’s 401 1 December 30, 2017, $0.1 $1.0 December 31, 2016, $0.1 $0.7
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments For purposes of financial reporting, management has determined that the fair value of financial instruments, including cash and cash equivalents, receivables, short term investments, accounts payable and accrued expenses, approximates book value at December 30, 2017 December 31, 2016.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of the consolidated financial statements requires management of the Company to make a number of estimates and assumptions relating to the reported amount of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The assumptions used by management in future estimates could change significantly due to changes in circumstances, including, but not may Significant items subject to such estimates and assumptions include the calculation of revenue from gift card breakage, valuation of long-lived assets, including deferred income tax assets, and the determination of deferred revenue under the Company’s customer loyalty program.
Sales Tax Policy [Policy Text Block]	Sales Tax Policy The Company ’s revenues in the consolidated statement of operations are net of sales taxes.
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Foreign Currency Assets and liabilities of the Company ’s foreign operations with functional currencies other than the U.S. dollar are translated at the exchange rate in effect at the balance sheet date, while revenues and expenses are translated at average rates prevailing during the year. Translation adjustments are reported in accumulated other comprehensive income, a separate component of stockholders’ equity. Gains and losses resulting from foreign exchange transactions, including the impact of the re-measurement of the Company’s balance sheet, are recorded as a component of selling, general and administrative expenses. The Company recorded income of $1.6 2017 $0.3 $2.3 2016 2015,
New Accounting Pronouncements, Policy [Policy Text Block]	R ecent Accounting Pronouncements – Adopted in the current year The Company adopted Accounting Standards Update ( “ASU”) No. 2016 09, January 1, 2017. first 2017, $1.6 $0.3 $1.9 $0.6 Additionally, the Company early adopted ASU No. 2016 16, – Intra-Entity Transfers of Assets Other Than Inventory, effective January 1, 2017. first 2017 $1.0 $2.3 $1.3 R ecent Accounting Pronouncements – Pending adoption In May 2014, No. 2014 09, 2014 09 2014 09 2014 09 2018 2016, not 2014 09 first 2018 2018 $12.3 $3.0 $3.9 2018 2019 2020. In February 2016, No. 2016 02, Leases 2016 02 2016 02 2016 02 2019 2016 02 2017, 9

Note 3 - Prepaid Expenses and26

Note 3 - Prepaid Expenses and Other Current Assets (Tables)	12 Months Ended
	Dec. 30, 2017
Notes Tables
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	2017 2016 Prepaid rent $ 7,314 $ 7,191 Other 6,032 5,546 Total $ 13,346 $ 12,737

Note 4 - Property and Equipme27

Note 4 - Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 30, 2017
Notes Tables
Property, Plant and Equipment [Table Text Block]	2017 2016 Land $ 2,261 $ 2,261 Furniture and fixtures 44,191 41,578 Computer hardware 27,122 26,960 Building 14,970 14,970 Leasehold improvements 111,717 113,573 Computer software 42,911 41,763 Construction in progress 7,774 6,152 250,946 247,257 Less accumulated depreciation 173,195 172,333 Total, net $ 77,751 $ 74,924

Note 5 - Other Intangible Ass28

Note 5 - Other Intangible Assets (Tables)	12 Months Ended
	Dec. 30, 2017
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	2017 2016 Trademarks and other intellectual property $ 15,656 $ 15,276 Less accumulated amortization 14,661 13,555 Total, net $ 995 $ 1,721

Note 6 - Accrued Expenses (Tabl

Note 6 - Accrued Expenses (Tables)	12 Months Ended
	Dec. 30, 2017
Notes Tables
Schedule of Accrued Liabilities [Table Text Block]	2017 2016 Accrued wages, bonuses and related expenses $ 5,863 $ 5,596 Sales tax payable 4,858 5,075 Accrued rent and related expenses 3,679 4,615 Current income taxes payable 789 611 Total $ 15,189 $ 15,897

Note 7 - Income Taxes (Tables)

Note 7 - Income Taxes (Tables)	12 Months Ended
	Dec. 30, 2017
Notes Tables
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]	2017 2016 2015 Domestic $ 13,081 $ 9,733 $ 13,854 Foreign 732 (4,424 ) 4,044 Total income before income taxes $ 13,813 $ 5,309 $ 17,898
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	2017 2016 2015 Current: U.S. Federal $ 683 $ 1,605 $ - U.S. State 609 237 24 Foreign (313 ) (231 ) 1,189 Deferred: U.S. Federal 3,815 1,902 (9,697 ) U.S. State (113 ) 1,230 (1,308 ) Foreign 1,216 (811 ) 345 Income tax expense (benefit) $ 5,897 $ 3,932 $ (9,447 )
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	2017 2016 2015 Income before income taxes $ 13,813 $ 5,309 $ 17,898 U.S. federal statutory income tax rate 34 % 34 % 34 % Income tax expense at statutory federal rate 4,696 1,805 6,085 State and local income taxes, net of federal tax benefit 327 968 371 Valuation allowance 323 576 (15,572 ) Effect of lower foreign taxes (131 ) 864 (622 ) Adjustment for unrecognized tax positions (309 ) (77 ) 67 U.S. federal rate change to 21% 1,448 - - Other items, net (457 ) (204 ) 224 Income tax expense (benefit) $ 5,897 $ 3,932 $ (9,447 ) Effective tax rate 42.7 % 74.1 % (52.8 )%
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	2017 2016 Deferred tax assets: Deferred revenue $ 3,120 $ 5,004 Accrued rents 1,625 1,907 Net operating loss carryforwards 764 1,194 Intangible assets 1,466 1,040 Deferred compensation 1,414 1,739 Accrued compensation 533 620 Carryforward of tax credits 25 880 Receivable write-offs 40 604 Inventories 1,179 1,994 Other 1,188 1,209 Total gross deferred tax assets 11,354 16,191 Less: Valuation allowance 1,301 576 Total deferred tax assets, net of valuation allowance 10,053 15,615 Deferred tax liabilities: Depreciation (1,704 ) (3,909 ) Deferred expense (1,907 ) (3,318 ) Other (61 ) (132 ) Total deferred tax liabilities (3,672 ) (7,359 ) Net deferred tax assets $ 6,381 $ 8,256
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]	Balance as of January 2, 2016 $ 719 Increases for prior year tax positions 248 Decreases for prior year tax positions (25 ) Increases for current year tax positions 26 Audit settlement release (7 ) Balance as of December 31, 2016 961 Increases for prior year tax positions 57 Decreases for prior year tax positions (359 ) Balance as of December 30, 2017 $ 659
Summary of Income Tax Examinations [Table Text Block]	United States (Federal) 2016 through 2017 United Kingdom 2009 through 2017

Note 9 - Commitments and Cont31

Note 9 - Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 30, 2017
Notes Tables
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	2018 $ 40,849 2019 34,041 2020 31,723 2021 29,477 2022 27,738 Subsequent to 2022 70,068 Total $ 233,896

Note 10 - Net Income Per Share

Note 10 - Net Income Per Share (Tables)	12 Months Ended
	Dec. 30, 2017
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	2017 2016 2015 NUMERATOR: Net income before allocation of earnings to participating securities $ 7,916 $ 1,377 $ 27,345 Less: Earnings allocated to participating securities 96 29 520 Net income $ 7,820 $ 1,348 $ 26,825 DENOMINATOR: Weighted average number of common shares outstanding - basic 15,572,045 15,442,086 16,642,269 Dilutive effect of share-based awards: 185,015 180,187 225,087 Weighted average number of common shares outstanding - dilutive 15,757,060 15,622,273 16,867,356 Basic income per common share attributable to Build-A-Bear Workshop, Inc. stockholders $ 0.50 $ 0.09 $ 1.61 Diluted income per common share attributable to Build-A-Bear Workshop, Inc. stockholders $ 0.50 $ 0.09 $ 1.59

Note 11 - Stock Incentive Pla33

Note 11 - Stock Incentive Plans (Tables)	12 Months Ended
	Dec. 30, 2017
Notes Tables
Share-based Compensation, Stock Options, Activity [Table Text Block]	Weighted Aggregate Weighted Average Intrinsic Number of Average Remaining Value Shares Exercise Price Contractual Term (in thousands) Outstanding, January 3, 2015 714,451 $ 8.14 Granted 71,517 20.58 Exercised (150,409 ) 6.07 Forfeited (19,003 ) 12.15 Canceled or expired (41,705 ) 32.95 Outstanding, January 2, 2016 574,851 8.30 Granted 213,156 13.68 Exercised (30,223 ) 5.91 Forfeited - - Canceled or expired - - Outstanding, December 31, 2016 757,784 9.91 Granted 72,051 8.85 Exercised (1,269 ) 6.36 Forfeited (26,795 ) 13.45 Canceled or expired (10,204 ) 12.51 Outstanding, December 30, 2017 791,567 $ 9.67 5.8 $ 1,228 Options Exercisable As Of: December 30, 2017 569,361 $ 8.46 4.8 $ 1,203
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	2017 2016 2015 Dividend yield 0% 0% 0% Historical volatility 47% 52% - 55% 51% - 58% Risk-free rate 2% 1.4% - 1.6% 1.5% - 1.8% Expected life (in years) 6 6 6 Weighted average grant date fair value $4.18 $7.13 $11.20
Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity [Table Text Block]	Restricted Stock Performance Shares Weighted Weighted Average Average Number of Grant Date Number of Grant Date Shares Fair Value Shares Fair Value Outstanding, January 3, 2015 419,674 $ 7.64 - $ - Granted 107,004 19.59 86,222 20.71 Vested (205,137 ) 7.84 - - Forfeited (44,988 ) 8.89 (2,160 ) 20.80 Canceled - - - - Outstanding, January 2, 2016 276,553 11.93 84,062 20.70 Granted 203,613 13.58 176,611 13.68 Vested (152,548 ) 11.22 (7,039 ) 20.56 Forfeited (11,502 ) 13.45 - - Canceled - — (12,493 ) 20.56 Outstanding, December 31, 2016 316,116 13.30 241,141 15.39 Granted 258,060 9.18 83,897 8.85 Vested (179,132 ) 12.20 (6,472 ) 20.54 Forfeited (33,505 ) 12.55 (15,247 ) 14.28 Canceled - — (13,704 ) 13.68 Outstanding, December 30, 2017 361,539 $ 10.97 289,615 $ 13.66

Note 12 - Stockholders' Equity

Note 12 - Stockholders' Equity (Tables)	12 Months Ended
	Dec. 30, 2017
Notes Tables
Schedule of Common Stock Outstanding Roll Forward [Table Text Block]	Common Stock Shares as of January 3, 2015 17,360,635 Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding 141,827 Repurchase of shares (1,706,571 ) Shares as of January 2, 2016 15,795,891 Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding 193,538 Repurchase of shares (132,502 ) Shares as of December 31, 2016 15,856,927 Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding 172,758 Repurchase of shares (513,725 ) Shares as of December 30, 2017 15,515,960

Note 15 - Segment Information (

Note 15 - Segment Information (Tables)	12 Months Ended
	Dec. 30, 2017
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Direct-to International Consumer Commercial Franchising Total Fifty-two weeks ended December 30, 2017 Net sales to external customers $ 349,408 $ 6,007 $ 2,451 $ 357,866 Net income before income taxes 10,436 934 2,443 13,813 Capital expenditures 17,882 - 191 18,073 Depreciation and amortization 16,101 2 62 16,165 Fifty-two weeks ended December 31, 2016 Net sales to external customers $ 357,593 $ 4,312 $ 2,299 $ 364,204 Net income before income taxes 2,760 1,813 736 5,309 Capital expenditures 28,083 - 35 28,118 Depreciation and amortization 16,086 2 83 16,171 Fifty-two weeks ended January 2, 2016 Net sales to external customers $ 372,715 $ 2,783 $ 2,196 $ 377,694 Net income before income taxes 16,053 977 868 17,898 Capital expenditures 24,307 7 74 24,388 Depreciation and amortization 16,284 1 134 16,419 Total Assets as of: December 30, 2017 $ 188,685 $ 5,949 $ 3,355 $ 197,989 December 31, 2016 $ 190,236 $ 6,143 $ 3,216 $ 199,595
Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]	North America (1) Europe (2) Other (3) Total Fifty-two weeks ended December 30, 2017 Net sales to external customers $ 293,282 $ 61,901 $ 2,683 $ 357,866 Property and equipment, net 68,141 9,578 32 77,751 Fifty-two weeks ended December 31, 2016 Net sales to external customers $ 296,152 $ 66,140 $ 1,912 $ 364,204 Property and equipment, net 66,154 8,733 37 74,924 Fifty-two weeks ended January 2, 2016 Net sales to external customers $ 297,554 $ 78,788 $ 1,352 $ 377,694 Property and equipment, net 61,211 6,459 71 67,741

Schedule II - Valuation and Q36

Schedule II - Valuation and Qualifying Accounts (Tables)	12 Months Ended
	Dec. 30, 2017
Notes Tables
Valuation Allowances and Reserves [Table Text Block]	Beginning Balance Charged to cost and expenses Other (1) (2) Ending Balance Deferred Tax Asset Valuation Allowance 2017 $ 576 $ 323 $ 402 $ 1,301 2016 - 576 - 576 2015 15,572 368 (15,940 ) - Receivables Allowance for Doubtful Accounts 2017 $ 3,585 $ 372 $ (885 ) $ 3,072 2016 3,044 1,972 (1,431 ) 3,585 2015 3,248 19 (223 ) 3,044

Note 1 - Description of Busin37

Note 1 - Description of Business and Basis of Preparation (Details Textual)	Dec. 30, 2017
Number of Stores	361

Note 2 - Summary of Significa38

Note 2 - Summary of Significant Accounting Policies (Details Textual) - USD ($)	Jan. 01, 2018	Jan. 01, 2017	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Inventory, Supplies, Net of Reserves				$ 2,700,000	$ 3,100,000
Inventory Valuation Reserves				1,000,000	1,000,000
Allowance for Doubtful Accounts Receivable, Current				3,100,000	3,600,000
Amortization of Deferred Charges				100,000	100,000	$ 100,000
Asset Impairment Charges				$ 104,000	2,674,000	296,000
Franchise Extension Period				25 years
Unredeemed Gift Cards, Breakage				$ 8,300,000	4,500,000	500,000
Deferred Revenue, Period Increase (Decrease)				100,000	0	100,000
Advertising Expense				19,000,000	20,700,000	25,300,000
Foreign Currency Transaction Gain (Loss), before Tax				1,600,000	(300,000)	(2,300,000)
Revenues				357,866,000	364,204,000	377,694,000
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest				13,813,000	5,309,000	17,898,000
Increase Deferred Tax Assets [Member]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification		$ 1,000,000
Decrease Other Assets [Member]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification		2,300,000
Decrease Retained Earnings [Member]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification		1,300,000
Increase Deferred Tax Assets [Member]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification		1,600,000
Increase Additional Paid-in Capital [Member]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification		300,000
Increase Retained Earning [Member]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification		1,900,000
Decreases Taxes Payable [Member]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification		$ 600,000
Accounting Standards Update 2014-09 [Member] | Scenario, Forecast [Member]
Revenues			$ (3,900,000)
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest			$ (3.90)
Accounting Standards Update 2014-09 [Member] | Subsequent Event [Member]
Cumulative Effect on Retained Earnings, before Tax	$ 12,300,000
Cumulative Effect on Retained Earnings, Tax	$ 3,000,000
Prepaid Expenses and Other Current Assets [Member]
Deferred Compensation Plan Assets				100,000	100,000
Other Noncurrent Liabilities [Member]
Deferred Compensation Liability, Current and Noncurrent				1,000,000	700,000
Selling, General and Administrative Expenses [Member]
Allocated Share-based Compensation Expense				3,400,000	3,000,000	$ 2,100,000
Loyalty Program [Member]
Deferred Revenue				$ 1,400,000	$ 1,800,000
Trademarks And Intellectual Property [Member]
Finite-Lived Intangible Asset, Useful Life				3 years
Minimum [Member] | Trademarks And Intellectual Property [Member]
Finite-Lived Intangible Asset, Useful Life				1 year
Maximum [Member] | Trademarks And Intellectual Property [Member]
Finite-Lived Intangible Asset, Useful Life				3 years
Leasehold Improvements [Member]
Property, Plant and Equipment, Useful Life				10 years
Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life				3 years
Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life				7 years
Software and Software Development Costs [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life				3 years
Software and Software Development Costs [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life				5 years

Note 3 - Prepaid Expenses and39

Note 3 - Prepaid Expenses and Other Current Assets - Summary of Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Dec. 30, 2017	Dec. 31, 2016
Prepaid rent	$ 7,314	$ 7,191
Other	6,032	5,546
Total	$ 13,346	$ 12,737

Note 4 - Property and Equipme40

Note 4 - Property and Equipment, Net (Details Textual) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Depreciation			$ 15,100	$ 15,200	$ 15,800
Asset Impairment Charges			104	2,674	296
Cost of Sales [Member]
Asset Impairment Charges		$ 2,300
Cost of Sales [Member] | Maximum [Member]
Asset Impairment Charges	$ 100
Selling, General and Administrative Expenses [Member] | Property And Equipment [Member]
Impairment of Long-Lived Assets to be Disposed of			$ 100	$ 400	$ 300

Note 4 - Property and Equipme41

Note 4 - Property and Equipment, Net - Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Property, plant and equipment, gross	$ 250,946	$ 247,257
Less accumulated depreciation	173,195	172,333
Total, net	77,751	74,924	$ 67,741
Land [Member]
Property, plant and equipment, gross	2,261	2,261
Furniture and Fixtures [Member]
Property, plant and equipment, gross	44,191	41,578
Computer Equipment [Member]
Property, plant and equipment, gross	27,122	26,960
Building [Member]
Property, plant and equipment, gross	14,970	14,970
Leasehold Improvements [Member]
Property, plant and equipment, gross	111,717	113,573
Software and Software Development Costs [Member]
Property, plant and equipment, gross	42,911	41,763
Construction in Progress [Member]
Property, plant and equipment, gross	$ 7,774	$ 6,152

Note 5 - Other Intangible Ass42

Note 5 - Other Intangible Assets (Details Textual) - USD ($)	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Trademarks And Intellectual Property [Member]
Finite-Lived Intangible Asset, Useful Life	3 years
Amortization of Intangible Assets	$ 1,000,000	$ 900,000	$ 500,000
Other Intangible Assets [Member]
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months	800,000
Finite-Lived Intangible Assets, Amortization Expense, Year Two	200,000
Finite-Lived Intangible Assets, Amortization Expense, Year Three	0
Finite-Lived Intangible Assets, Amortization Expense, Year Four	0
Finite-Lived Intangible Assets, Amortization Expense, Year Five	$ 0

Note 5 - Other Intangible Ass43

Note 5 - Other Intangible Assets - Other Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 30, 2017	Dec. 31, 2016
Trademarks and other intellectual property	$ 15,656	$ 15,276
Less accumulated amortization	14,661	13,555
Total, net	$ 995	$ 1,721

Note 6 - Accrued Expenses - Sum

Note 6 - Accrued Expenses - Summary of Accrued Expenses (Details) - USD ($) $ in Thousands	Dec. 30, 2017	Dec. 31, 2016
Accrued wages, bonuses and related expenses	$ 5,863	$ 5,596
Sales tax payable	4,858	5,075
Accrued rent and related expenses	3,679	4,615
Current income taxes payable	789	611
Total	$ 15,189	$ 15,897

Note 7 - Income Taxes (Details

Note 7 - Income Taxes (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent		34.00%	34.00%	34.00%
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Amount		$ 1,448
Unrecognized Tax Benefits		659	961	719
Unrecognized Tax Benefits that Would Impact Effective Tax Rate		300	400
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense			100
Income Tax Examination, Penalties and Interest Expense			300
Significant Change in Unrecognized Tax Benefits is Reasonably Possible, Amount of Unrecorded Benefit		600
Maximum [Member]
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense		100
Income Tax Examination, Penalties and Interest Expense		100
Scenario, Forecast [Member]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%
Foreign Tax Authority [Member]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount		$ 300	$ 600	$ 9,400

Note 7 - Income Taxes - Income

Note 7 - Income Taxes - Income Before Income Taxes From Domestic and Foreign Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Domestic	$ 13,081	$ 9,733	$ 13,854
Foreign	732	(4,424)	4,044
Total income before income taxes	$ 13,813	$ 5,309	$ 17,898

Note 7 - Income Taxes - Compone

Note 7 - Income Taxes - Components of the Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
U.S. Federal	$ 683	$ 1,605
U.S. State	609	237	24
Foreign	(313)	(231)	1,189
U.S. Federal	3,815	1,902	(9,697)
U.S. State	(113)	1,230	(1,308)
Foreign	1,216	(811)	345
Income tax expense (benefit)	$ 5,897	$ 3,932	$ (9,447)

Note 7 - Income Taxes - Reconci

Note 7 - Income Taxes - Reconciliation Between the Statutory Federal Income Tax Rate and Effective Income Tax Rate (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Income before income taxes	$ 13,813	$ 5,309	$ 17,898
Federal tax rate	34.00%	34.00%	34.00%
Income tax expense at statutory federal rate	$ 4,696	$ 1,805	$ 6,085
State and local income taxes, net of federal tax benefit	327	968	371
Valuation allowance	323	576	(15,572)
Effect of lower foreign taxes	(131)	864	(622)
Adjustment for unrecognized tax positions	(309)	(77)	67
U.S. federal rate change to 21%	1,448
Other items, net	(457)	(204)	224
Income tax expense (benefit)	$ 5,897	$ 3,932	$ (9,447)
Effective tax rate	42.70%	74.10%	(52.80%)

Note 7 - Income Taxes - Recon49

Note 7 - Income Taxes - Reconciliation Between the Statutory Federal Income Tax Rate and Effective Income Tax Rate (Details) (Parentheticals)	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Federal tax rate		34.00%	34.00%	34.00%
Scenario, Forecast [Member]
Federal tax rate	21.00%

Note 7 - Income Taxes - Tempora

Note 7 - Income Taxes - Temporary Differences That Gave Rise to Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 30, 2017	Dec. 31, 2016
Deferred revenue	$ 3,120	$ 5,004
Accrued rents	1,625	1,907
Net operating loss carryforwards	764	1,194
Intangible assets	1,466	1,040
Deferred compensation	1,414	1,739
Accrued compensation	533	620
Carryforward of tax credits	25	880
Receivable write-offs	40	604
Inventories	1,179	1,994
Other	1,188	1,209
Total gross deferred tax assets	11,354	16,191
Less: Valuation allowance	1,301	576
Total deferred tax assets, net of valuation allowance	10,053	15,615
Depreciation	(1,704)	(3,909)
Deferred expense	(1,907)	(3,318)
Other	(61)	(132)
Total deferred tax liabilities	(3,672)	(7,359)
Net deferred tax assets	$ 6,381	$ 8,256

Note 7 - Income Taxes - Recon51

Note 7 - Income Taxes - Reconciliation of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016
Balance	$ 961	$ 719
Increases for prior year tax positions	57	248
Decreases for prior year tax positions	(359)	(25)
Increases for current year tax positions		26
Audit settlement release		(7)
Balance	$ 659	$ 961

Note 7 - Income Taxes - Open Ta

Note 7 - Income Taxes - Open Tax Year (Details)	12 Months Ended
	Dec. 30, 2017
Domestic Tax Authority [Member] | Internal Revenue Service (IRS) [Member] | Earliest Tax Year [Member]
Open tax year	2,016
Domestic Tax Authority [Member] | Internal Revenue Service (IRS) [Member] | Latest Tax Year [Member]
Open tax year	2,017
Foreign Tax Authority [Member] | Her Majesty's Revenue and Customs (HMRC) [Member] | Earliest Tax Year [Member]
Open tax year	2,009
Foreign Tax Authority [Member] | Her Majesty's Revenue and Customs (HMRC) [Member] | Latest Tax Year [Member]
Open tax year	2,017

Note 8 - Line of Credit (Detail

Note 8 - Line of Credit (Details Textual) $ in Thousands	12 Months Ended
	Dec. 30, 2017USD ($)
Line of Credit Facility, Maximum Borrowing Capacity	$ 35,000
Pledge Of Ownership Interest In Foreign Subsidiaries	66.00%
Long-term Line of Credit	$ 0
Line of Credit Facility, Remaining Borrowing Capacity	$ 35,000
Line of Credit [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	1.80%

Note 9 - Commitments and Cont54

Note 9 - Commitments and Contingencies (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Operating Leases, Rent Expense, Minimum Rentals	$ 45	$ 44.5	$ 45.3
Operating Leases, Rent Expense, Contingent Rentals	1.2	$ 1.1	$ 1.2
Litigation Receivable, Gross	3.7
Litigation Receivables, Reserve	2.9
Litigation Receivables, Net	$ 0.8

Note 9 - Commitments and Cont55

Note 9 - Commitments and Contingencies - Future Minimum Lease Payments (Details) $ in Thousands	Dec. 30, 2017USD ($)
2,018	$ 40,849
2,019	34,041
2,020	31,723
2,021	29,477
2,022	27,738
Subsequent to 2022	70,068
Total	$ 233,896

Note 10 - Net Income Per Shar56

Note 10 - Net Income Per Share (Details Textual) - shares	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Employee Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	325,427	264,717	65,040

Note 10 - Net Income Per Shar57

Note 10 - Net Income Per Share - Computation Basic and Diluted Earnings per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Net income before allocation of earnings to participating securities	$ 7,916	$ 1,377	$ 27,345
Less: Earnings allocated to participating securities	96	29	520
Net income	$ 7,820	$ 1,348	$ 26,825
Weighted average number of common shares outstanding - basic (in shares)	15,572,045	15,442,086	16,642,269
Dilutive effect of share-based awards: (in shares)	185,015	180,187	225,087
Weighted average number of common shares outstanding - dilutive (in shares)	15,757,060	15,622,273	16,867,356
Basic income per common share attributable to Build-A-Bear Workshop, Inc. stockholders (in dollars per share)	$ 0.50	$ 0.09	$ 1.61
Diluted income per common share attributable to Build-A-Bear Workshop, Inc. stockholders (in dollars per share)	$ 0.50	$ 0.09	$ 1.59

Note 11 - Stock Incentive Pla58

Note 11 - Stock Incentive Plans (Details Textual) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016	May 11, 2017
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercised in Period, Grant Date Fair Value	$ 0.1	$ 0.1	$ 0.6
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	$ 0.1	$ 0.2	$ 2.1
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	984,758	545,799
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	$ 3.5
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	1 year 109 days
Minimum [Member]
Performance-based Shares, Payout Opportunity, Percentage	25.00%	50.00%	50.00%
Maximum [Member]
Performance-based Shares, Payout Opportunity, Percentage	200.00%	200.00%	200.00%
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	258,060	203,613	107,004
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 9.18	$ 13.58	$ 19.59
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value	$ 2.3	$ 1.9	$ 4
Restricted Stock [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	1 year
Restricted Stock [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	3 years
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	83,897	176,611	86,222
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 8.85	$ 13.68	$ 20.71
Performance Shares [Member] | Vesting at End of Three-year Performance Period [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Performance Period	3 years	3 years	3 years
First Target Number of Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	83,897	15,366	36,222
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 8.85	$ 13.57	$ 20.58
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Grants In Period Shares Earned	12,580		22,458
Second Target Number of Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		161,245	50,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value		$ 13.69	$ 20.80
The 2017 Omnibus Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized				1,000,000

Note 11 - Stock Incentive Pla59

Note 11 - Stock Incentive Plans - Activity for Stock Options (Details) - USD ($)	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Outstanding (in shares)	757,784	574,851	714,451
Outstanding, weighted average exercise price (in dollars per share)	$ 9.91	$ 8.30	$ 8.14
Granted (in shares)	72,051	213,156	71,517
Granted, weighted average exercise price (in dollars per share)	$ 8.85	$ 13.68	$ 20.58
Exercised (in shares)	(1,269)	(30,223)	(150,409)
Exercised, weighted average exercise price (in dollars per share)	$ 6.36	$ 5.91	$ 6.07
Forfeited (in shares)	(26,795)		(19,003)
Forfeited, weighted average exercise price (in dollars per share)	$ 13.45		$ 12.15
Canceled or expired (in shares)	(10,204)		(41,705)
Canceled or expired, weighted average exercise price (in dollars per share)	$ 12.51		$ 32.95
Outstanding (in shares)	791,567	757,784	574,851
Outstanding, weighted average exercise price (in dollars per share)	$ 9.67	$ 9.91	$ 8.30
Outstanding, weighted average remaining contractual term (Year)	5 years 292 days
Outstanding, aggregate intrinsic value	$ 1,228
Options exercisable (in shares)	569,361
Options exercisable, weighted average exercise price (in dollars per share)	$ 8.46
Options exercisable, weighted average remaining contractual term (Year)	4 years 292 days
Options exercisable, , aggregate intrinsic value	$ 1,203

Note 11 - Stock Incentive Pla60

Note 11 - Stock Incentive Plans - Assumptions Used in the Option Pricing Model (Details) - $ / shares	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Dividend yield	0.00%	0.00%	0.00%
Historical volatility	47.00%
Risk-free rate	2.00%
Expected life (in years) (Year)	6 years	6 years	6 years
Weighted average grant date fair value (in dollars per share)	$ 4.18	$ 7.13	$ 11.20
Minimum [Member]
Historical volatility		52.00%	51.00%
Risk-free rate		1.40%	1.50%
Maximum [Member]
Historical volatility		55.00%	58.00%
Risk-free rate		1.60%	1.80%

Note 11 - Stock Incentive Pla61

Note 11 - Stock Incentive Plans - Activity for Time-based and Performance-based Restricted Stock (Details) - $ / shares	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Restricted Stock [Member]
Outstanding (in shares)	316,116	276,553	419,674
Outstanding, weighted average grant date fair value (in dollars per share)	$ 13.30	$ 11.93	$ 7.64
Granted (in shares)	258,060	203,613	107,004
Granted, weighted average grant date fair value (in dollars per share)	$ 9.18	$ 13.58	$ 19.59
Vested (in shares)	(179,132)	(152,548)	(205,137)
Vested, weighted average grant date fair value (in dollars per share)	$ 12.20	$ 11.22	$ 7.84
Forfeited (in shares)	(33,505)	(11,502)	(44,988)
Forfeited, weighted average grant date fair value (in dollars per share)	$ 12.55	$ 13.45	$ 8.89
Canceled (in shares)
Canceled, weighted average grant date fair value (in dollars per share)
Outstanding (in shares)	361,539	316,116	276,553
Outstanding, weighted average grant date fair value (in dollars per share)	$ 10.97	$ 13.30	$ 11.93
Performance Shares [Member]
Outstanding (in shares)	241,141	84,062
Outstanding, weighted average grant date fair value (in dollars per share)	$ 15.39	$ 20.70
Granted (in shares)	83,897	176,611	86,222
Granted, weighted average grant date fair value (in dollars per share)	$ 8.85	$ 13.68	$ 20.71
Vested (in shares)	(6,472)	(7,039)
Vested, weighted average grant date fair value (in dollars per share)	$ 20.54	$ 20.56
Forfeited (in shares)	(15,247)		(2,160)
Forfeited, weighted average grant date fair value (in dollars per share)	$ 14.28		$ 20.80
Canceled (in shares)	(13,704)	(12,493)
Canceled, weighted average grant date fair value (in dollars per share)	$ 13.68	$ 20.56
Outstanding (in shares)	289,615	241,141	84,062
Outstanding, weighted average grant date fair value (in dollars per share)	$ 13.66	$ 15.39	$ 20.70

Note 12 - Stockholders' Equit62

Note 12 - Stockholders' Equity (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Stock Repurchased During Period, Value	$ 4,700
Payments for Repurchase of Common Stock	4,232	$ 1,469	$ 25,909
Additional Stock Purchase Commitment to be Settled	$ 500

Note 12 - Stockholders' Equit63

Note 12 - Stockholders' Equity - Summary Changes in Outstanding Shares of Common Stock (Details) - shares	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Shares outstanding (in shares)	15,856,927	15,795,891	17,360,635
Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding (in shares)	172,758	193,538	141,827
Repurchase of shares (in shares)	(513,725)	(132,502)	(1,706,571)
Shares outstanding (in shares)	15,515,960	15,856,927	15,795,891

Note 13 - Related-party Trans64

Note 13 - Related-party Transactions (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Charitable Contribution Collected on Behalf of Related Party [Member] | Charitable Foundations Controlled by Executive Officers [Member]
Related Party Transaction, Amounts of Transaction	$ 0.2	$ 0.5	$ 0.5

Note 14 - Major Vendors (Detail

Note 14 - Major Vendors (Details Textual)	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Number Of Major Vendors	4	4	4
Inventory Purchases [Member] | Supplier Concentration Risk [Member]
Concentration Risk, Percentage	79.00%	73.00%	85.00%

Note 15 - Segment Information66

Note 15 - Segment Information (Details Textual)	12 Months Ended
	Dec. 30, 2017
Number of Operating Segments	3
Number of Reportable Segments	3

Note 15 - Segment Information -

Note 15 - Segment Information - Financial Information for the Company's Reportable Segments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Revenues	$ 357,866	$ 364,204	$ 377,694
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	13,813	5,309	17,898
Capital expenditures, net	18,073	28,118	24,388
Depreciation and amortization	16,165	16,171	16,419
Total assets	197,989	199,595
Retail [Member]
Revenues	349,408	357,593	372,715
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	10,436	2,760	16,053
Capital expenditures, net	17,882	28,083	24,307
Depreciation and amortization	16,101	16,086	16,284
Total assets	188,685	190,236
Commercial [Member]
Revenues	6,007	4,312	2,783
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	934	1,813	977
Capital expenditures, net			7
Depreciation and amortization	2	2	1
Total assets	5,949	6,143
International Franchising [Member]
Revenues	2,451	2,299	2,196
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	2,443	736	868
Capital expenditures, net	191	35	74
Depreciation and amortization	62	83	$ 134
Total assets	$ 3,355	$ 3,216

Note 15 - Segment Information68

Note 15 - Segment Information - Sales to External Customers and Long-lived Assets by Geographic Area (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Revenues		$ 357,866	$ 364,204	$ 377,694
Property and equipment, net		77,751	74,924	67,741
North America [Member]
Revenues	[1]	293,282	296,152	297,554
Property and equipment, net	[1]	68,141	66,154	61,211
Europe [Member]
Revenues	[2]	61,901	66,140	78,788
Property and equipment, net	[2]	9,578	8,733	6,459
Other Geographic Region [Member]
Revenues	[3]	2,683	1,912	1,352
Property and equipment, net	[3]	$ 32	$ 37	$ 71
[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 and, beginning in 2016, a corporately-managed location in China

Note 16 - Subsequent Events (De

Note 16 - Subsequent Events (Details Textual) - USD ($) $ in Millions	2 Months Ended	12 Months Ended
	Mar. 14, 2018	Dec. 30, 2017	Mar. 15, 2018
Stock Repurchased During Period, Value		$ 4.7
Subsequent Event [Member]
Stock Repurchased During Period, Shares	616,100
Stock Repurchased During Period, Value	$ 5.3
Stock Repurchase Program, Remaining Authorized Repurchase Amount			$ 10

Schedule II - Valuation and Q70

Schedule II - Valuation and Qualifying Accounts - Summary of Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 30, 2017		Dec. 31, 2016	Jan. 02, 2016
Valuation Allowance of Deferred Tax Assets [Member]
Beginning Balance		$ 576			$ 15,572
Charged to cost and expenses		323		576	368
Other		402	[1],[2]		(15,940)	[1],[2]
Ending Balance		1,301		576
Allowance for Doubtful Accounts [Member]
Beginning Balance		3,585		3,044	3,248
Charged to cost and expenses		372		1,972	19
Other	[1],[2]	(885)		(1,431)	(223)
Ending Balance		$ 3,072		$ 3,585	$ 3,044
[1]	Other deferred tax asset valuation allowance represent reserves utilized and the impact of currency translation
[2]	Other receivables allowance for doubtful accounts represent uncollectible accounts written off, recoveries and the impact of currency translation