Build-A-Bear Workshop (BBW) 10-Q 13 Dec 18 2018 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Nov. 03, 2018	Dec. 07, 2018
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	--02-02
Entity Filer Category	Accelerated Filer
Entity Current Reporting Status	Yes
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Common Stock, Shares Outstanding (in shares)		14,956,224
Document Type	10-Q
Document Period End Date	Nov. 3, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Amendment Flag	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Nov. 03, 2018		Dec. 30, 2017		Oct. 28, 2017
Current assets:
Cash and cash equivalents	$ 8,631		$ 30,445		$ 11,381
Inventories	57,309		53,136		62,854
Receivables	12,962		13,302		8,717
Prepaid expenses and other current assets	16,848		13,346		9,102
Total current assets	95,750		110,229		92,054
Property and equipment, net	73,343		77,751		76,876
Deferred tax assets	6,783		6,381		11,391
Other intangible assets, net	887		995		1,182
Other assets, net	2,091		2,633		2,546
Total Assets	178,854		197,989		184,049
Current liabilities:
Accounts payable	18,179		18,942		18,595
Accrued expenses	7,559	[1]	15,189	[2]	12,839
Gift cards and customer deposits	18,580	[1]	33,926		29,198
Short-term borrowings	7,250
Deferred revenue and other	2,006		1,806		2,208
Total current liabilities	53,574		69,863		62,840
Deferred rent	18,066		17,906		17,904
Deferred franchise revenue	1,557		1,208		492
Other liabilities	1,765		1,697		1,280
Commitments and contingencies
Stockholders' equity:
Preferred stock, par value $0.01, Shares authorized: 15,000,000; No shares issued or outstanding at November 3, 2018, December 30, 2017 and October 28, 2017
Common stock, par value $0.01, Shares authorized: 50,000,000; Issued and outstanding: 14,956,711, 15,515,960 and 15,917,449 shares, respectively	150		155		159
Additional paid-in capital	68,274		68,962		70,215
Accumulated other comprehensive loss	(12,049)		(11,562)		(11,973)
Retained earnings	47,517	[1]	49,760		43,132
Total stockholders' equity	103,892		107,315		101,533
Total Liabilities and Stockholders' Equity	$ 178,854		$ 197,989		$ 184,049
[1]	The impact on the balances without adoption of ASC 606 includes the activity for the thirty-nine weeks ended November 3, 2018, and the December 31, 2017 adjustment.
[2]	The impact on the balances due to the adoption of ASC 606 includes income tax payable.

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parentheticals) - $ / shares	Nov. 03, 2018	Dec. 30, 2017	Oct. 28, 2017
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)	14,956,711	15,515,960	15,917,449
Common stock, shares outstanding (in shares)	14,956,711	15,515,960	15,917,449

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income (Loss) and Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Nov. 03, 2018	Oct. 28, 2017	Nov. 03, 2018	Oct. 28, 2017
Revenues:
Revenue	$ 68,694	$ 76,151	$ 235,056	$ 246,534
Costs and expenses:
Cost of merchandise sold	43,633	43,825	137,608	134,956
Consolidated gross profit	25,061	32,326	97,448	111,578
Selling, general and administrative expense	35,069	36,196	109,334	111,204
Interest expense (income), net	(16)	7	5	(9)
Income (loss) before income taxes	(9,992)	(3,877)	(11,891)	383
Income tax expense (benefit)	(3,928)	(1,350)	(4,381)	237
Net income (loss)	(6,064)	(2,527)	(7,510)	146
Foreign currency translation adjustment	(34)	(72)	(1,249)	523
Comprehensive (loss) income	$ (6,098)	$ (2,599)	$ (8,759)	$ 669
Income (loss) per common share:
Basic (in dollars per share)	$ (0.42)	$ (0.16)	$ (0.51)	$ 0.01
Diluted (in dollars per share)	$ (0.42)	$ (0.16)	$ (0.51)	$ 0.01
Shares used in computing common per share amounts:
Basic (in shares)	14,590,614	15,599,675	14,597,255	15,602,498
Diluted (in shares)	14,590,614	15,599,675	14,597,255	15,780,253
Retail [Member]
Revenues:
Revenue	$ 65,298	$ 74,441	$ 227,760	$ 239,567
Costs and expenses:
Cost of merchandise sold	42,129	43,267	134,115	132,062
Commercial Product and Service [Member]
Revenues:
Revenue	2,171	1,196	4,245	5,320
Costs and expenses:
Cost of merchandise sold	773	502	1,843	2,581
International Franchising [Member]
Revenues:
Revenue	1,225	514	3,051	1,647
Costs and expenses:
Cost of merchandise sold	$ 731	$ 56	$ 1,650	$ 313

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Nov. 03, 2018	Oct. 28, 2017
Cash flows used in operating activities:
Net loss	$ (7,510)	$ 146
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	12,186	12,057
Stock-based compensation	2,624	2,815
Asset impairment	626	69
Deferred taxes	(3,207)	(381)
Provision for doubtful accounts		344
(Gain) Loss on disposal of property and equipment	66	(95)
Change in assets and liabilities:
Inventories	(174)	(5,617)
Receivables	(4,116)	1,668
Prepaid expenses and other assets	(3,803)	(1,702)
Accounts payable and accrued expenses	(6,230)	(6,416)
Lease related liabilities	1,071	2,319
Gift cards and customer deposits	(637)	(5,039)
Deferred revenue	149	(398)
Net cash used in operating activities	(8,955)	(230)
Cash flows used in investing activities:
Purchases of property and equipment	(8,853)	(14,225)
Purchases of other assets and other intangible assets		(286)
Proceeds from property insurance	84	310
Net cash used in investing activities	(8,769)	(14,201)
Cash flows provided by (used in) financing activities:
Proceeds from the exercise of employee stock options, net of withholding tax payments	(134)	(467)
Borrowings under line of credit	7,250
Payments made under capital leases	(72)	(60)
Purchases of Company's common stock	(1,927)	(998)
Net cash provided by (used in) financing activities	5,117	(1,525)
Effect of exchange rates on cash	(261)	(359)
Net decrease in cash and cash equivalents	(12,868)	(16,315)
Cash and cash equivalents, beginning of period	21,499	27,696
Cash and cash equivalents, end of period	8,631	11,381
Supplemental disclosure of cash flow information:
Net cash paid during the period for income taxes	$ 2,320	$ 1,010

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation	9 Months Ended
	Nov. 03, 2018
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 December 30, 2017 not December 30, 2017, 10 March 15, 2018. Change in Fiscal Year In January 2018, December 31, January 31. 2017 first 12 February 4, 2018 February 2, 2019. thirteen thirty-nine October 28, 2017 Recent Accounting Pronouncements – Adopted in the current year In August 2018, 2018 15, 350 40 thirteen November 3, 2018, not In March 2018, 2018 05, 740 No. 118, No. 118, not not no one thirty-nine November 3, 2018 one Effective December 31, 2017, 606, not December 31, 2017. 606 The Company’s most significant ASC 606 As a result of this change, the Company expects a negative impact to revenue and pre-tax income of $3.9 2018 2019 2020. not 606, December 31, 2017 ( Balance Sheet Balance as of December 30, 2017 Adjustments due to Balance as of December 31, 2017 Assets Prepaid expenses and other current assets $ 13,346 $ (13 ) $ 13,333 Deferred tax assets 6,381 (2,880 ) 3,501 Adjustment: assets $ (2,893 ) Liabilities Accrued expenses (1) 15,189 151 15,340 Gift cards and customer deposits 33,926 (12,297 ) 21,629 Stockholders' equity Retained Earnings 49,760 9,253 59,013 Adjustment: liabilities and stockholders' equity $ (2,893 ) ( 1 606 The following tables reflect the impact of adoption of ASC 606 thirteen thirty-nine November 3, 2018 November 3, 2018 606” For the thirteen weeks ended November 3, 2018 For the thirty-nine weeks ended November 3, 2018 Income Statement As Reported Without adoption of ASC 606 Effect of Change A s Reported Without adoption of ASC 606 Effect of Change Income Statement Net retail sales $ 65,298 $ 66,039 $ (741 ) $ 227,760 $ 229,842 $ (2,082 ) Commercial revenue 2,171 2,171 - 4,245 4,245 - International franchising 1,225 1,225 - 3,051 3,051 - Total revenues 68,694 69,435 (741 ) 235,056 237,138 (2,082 ) Total costs and expenses - - - - - - Income tax expense (3,928 ) (3,637 ) 291 (4,381 ) (3,614 ) 767 Net loss $ (6,064 ) $ (5,614 ) $ (450 ) $ (7,510 ) $ (6,195 ) $ (1,315 ) November 3, 2018 Balance Sheet As Reported Without adoption of ASC 606 Effect of Change Liabilities Accrued expenses (1) $ 7,559 $ 8,175 $ 616 Gift cards and customer deposits (1) 18,580 28,795 10,215 Stockholders’ equity Retained earnings (1) 47,517 39,579 (7,938 ) Net effect of Change in Liabilities and Stockholders' equity $ 2,893 ( 1 606 thirty-nine November 3, 2018 December 31, 2017 The impact of adoption of ASC 606 thirteen thirty-nine November 3, 2018 not Recently Issued Accounting Pronouncements In February 2016, No. 2016 02, 2016 02 2016 02 2019. 2017, not

Note 2 - Revenue

Note 2 - Revenue	9 Months Ended
	Nov. 03, 2018
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	2. Revenue Nearly all of the Company’s revenue is derived from retail sales (including e-commerce sites) and is recognized when control of the merchandise is transferred to the customer. The Company accounts for revenue in accordance with ASC 606 December 31, 2017 ( 1— 7 10 97% The following is a description of principal activities from which the Company generates its revenue, by reportable segment. The Company’s direct-to-consumer segment includes the operating activities of corporately-managed stores, other retail-delivered operations and online sales. Direct-to-consumer revenue is recognized when control of the merchandise is transferred to the customer and for the Company's online sales, generally upon delivery to the customer. Revenue is measured as the amount of consideration, including any discounts or incentives, the Company expects to receive in exchange for transferring the merchandise. Product returns have historically averaged less than one tenth one For the Company’s gift cards, revenue is deferred for single transactions until redemption including any related gift card discounts. Historically, most gift card redemptions have occurred within three 75% first twelve The Company’s commercial segment includes transactions with other businesses and are mainly comprised of licensing the Company’s intellectual properties for third not The Company’s international franchising segment includes the activities with franchisees who operate store locations in certain countries and includes development fees, sales-based royalties and merchandise, including supplies and fixture sales. The Company's obligations under the franchise agreement are ongoing and include operations and product development support and training, generally concentrated around new store openings. These obligations are highly interrelated rights that are not one may 25 one The Company also incurs expenses directly related to the startup of new franchises, including finder’s fees, legal and travel costs as well as expenses related to its ongoing support of the franchisees, predominantly travel and employee compensation. Accordingly, the Company’s policy is to capitalize the finder’s fee, an incremental cost, and expense all other costs as incurred. Additionally, the Company amortizes these capitalized costs into expense in the same pattern as the development fee's recording of revenue as described previously.

Note 3 - Prepaid Expenses and O

Note 3 - Prepaid Expenses and Other Current Assets	9 Months Ended
	Nov. 03, 2018
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): November 3, December 30, October 28, 2018 2017 2017 Prepaid occupancy $ 7,767 $ 7,688 $ 2,737 Prepaid income taxes 3,315 887 871 Other 5,766 4,771 5,494 Total $ 16,848 $ 13,346 $ 9,102 As of November 3, 2018, one

Note 4 - Accrued Expenses

Note 4 - Accrued Expenses	9 Months Ended
	Nov. 03, 2018
Notes to Financial Statements
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	4. Accrued Expenses Accrued expenses consist of the following (in thousands): November 3, December 30, October 28, 2018 2017 2017 Accrued wages, bonuses and related expenses $ 3,064 $ 5,863 $ 7,844 Sales tax payable 1,203 4,858 2,013 Accrued rent and related expenses 3,007 3,679 3,014 Current income taxes payable 285 789 (32 ) Total $ 7,559 $ 15,189 $ 12,839

Note 5 - Stock-based Compensati

Note 5 - Stock-based Compensation	9 Months Ended
	Nov. 03, 2018
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	5. Stock-based Compensation On March 14, 2017, 2017 May 11, 2017, 2017 may may March 14, 2027, 1,000,000, 2004 March 21, 2017 may For the thirteen thirty-nine November 3, 2018 $0.9 $2.6 thirteen thirty-nine October 28, 2017 $0.8 $2.8 November 3, 2018 $3.9 1.4 The following table is a summary of the balances and activity for stock options for the thirty-nine November 3, 2018 Options Shares Weighted Average Exercise Price Outstanding, February 4, 2018 791,567 $ 9.67 Granted 213,687 8.60 Exercised (53,040 ) 5.20 Forfeited — - Canceled or expired — - Outstanding, November 3, 2018 952,214 $ 9.68 The following table is a summary of the balances and activity related to time-based and performance-based restricted stock for the thirty-nine November 3, 2018 Restricted Stock Performance Shares Shares Weighted Average Grant Date Fair Value Shares Weighted Average Grant Date Fair Value Outstanding, February 4, 2018 357,412 $ 10.96 289,615 $ 13.66 Granted 205,434 8.67 83,256 8.60 Vested (177,960 ) 11.82 (6,323 ) 20.58 Forfeited (1,391 ) 13.64 (1,280 ) 13.69 Canceled or expired — — (50,000 ) 20.80 Outstanding, November 3, 2018 383,495 $ 9.33 315,268 $ 11.05 The total fair value of shares vested during the thirty-nine November 3, 2018 October 28, 2017 $2.2 $2.3 In March 2018, three 2018, 2019 2020. three 2018, 2019 2020. 25% 200% 2017, three 2017, 2018 2019. 2016, three 2016, 2017 2018. The outstanding performance shares as of November 3, 2018 Performance Shares Unearned shares subject to performance-based restrictions at target: 2016 - 2018 consolidated cumulative total revenues 148,115 2017 - 2019 consolidated pre-tax income growth objectives 83,897 2018 - 2020 consolidated total revenue growth objectives 20,756 2018 - 2020 consolidated pre-tax income growth objectives 62,500 Performance shares outstanding, November 3, 2018 315,268

Note 6 - Income Taxes

Note 6 - Income Taxes	9 Months Ended
	Nov. 03, 2018
Notes to Financial Statements
Income Tax Disclosure [Text Block]	6. Income Taxes The effective tax rate was 39.3% 36.8% thirteen thirty-nine November 3, 2018, 34.8% 61.9% thirteen thirty-nine October 28, 2017 2018 21% 2017 34% On December 22, 2017, 35% 21%, January 1, 2018. $1.4 2017 not one not 118 2018 05, fourth 2018.

Note 7 - Stockholders' Equity

Note 7 - Stockholders' Equity	9 Months Ended
	Nov. 03, 2018
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	7. Stockholders’ Equity The following table sets forth the changes in stockholders’ equity (in thousands) for the thirteen thirty-nine November 3, 2018 October 28, 2017 For the thirteen weeks ended November 3, 2018 For the thirteen weeks ended October 28, 2017 Common Retained Common Retained stock APIC (1) AOCI (2) earnings Total stock APIC (1) AOCI (2) earnings Total Balance, beginning $ 150 $ 67,383 $ (12,015 ) $ 53,811 $ 109,329 $ 160 $ 69,936 $ (11,901 ) $ 46,169 $ 104,364 Share repurchase and retirement (1 ) (267 ) (230 ) (498 ) (1 ) (487 ) (510 ) (998 ) Stock-based compensation 935 935 776 776 Shares issued under employee stock plans 1 223 224 (10 ) (10 ) Other comprehensive loss (34 ) (34 ) (72 ) (72 ) Net income (6,064 ) (6,064 ) (2,527 ) (2,527 ) Balance, ending 150 68,274 (12,049 ) 47,517 $ 103,892 159 70,215 (11,973 ) 43,132 101,533 For the thirty-nine weeks ended November 3, 2018 For the thirty-nine weeks ended October 28, 2017 Common Retained Common Retained stock APIC (1) AOCI (2) earnings Total stock APIC (1) AOCI (2) earnings Total Balance, beginning $ 150 $ 66,843 $ (10,800 ) $ 55,908 $ 112,101 $ 159 $ 68,355 $ (12,496 ) $ 43,496 $ 99,514 Share repurchase and retirement (2 ) (1,058 ) (867 ) (1,927 ) (1 ) (487 ) (510 ) (998 ) Stock-based compensation 2,624 2,624 2,815 2,815 Shares issued under employee stock plans 2 (153 ) (151 ) 1 (468 ) (467 ) Other 18 (14 ) 4 Other comprehensive loss (1,249 ) (1,249 ) 523 523 Net income (7,510 ) (7,510 ) 146 146 Balance, ending 150 68,274 (12,049 ) 47,517 103,892 159 70,215 (11,973 ) 43,132 101,533 ( 1 ( 2 In August 2017, $20.0 November 3, 2018 1.3 $8.75 $11.2

Note 8 - Income Per Share

Note 8 - Income Per Share	9 Months Ended
	Nov. 03, 2018
Notes to Financial Statements
Earnings Per Share [Text Block]	8. Income per Share The Company uses the two no not Thirteen weeks ended Thirty-nine weeks ended November 3, October 28, November 3, October 28, 2018 2017 2018 2017 NUMERATOR: Net income (loss) before allocation of earnings to participating securities $ (6,064 ) $ (2,527 ) $ (7,510 ) $ 146 Less: Earnings allocated to participating securities - - - 2 Net income $ (6,064 ) $ (2,527 ) $ (7,510 ) $ 144 DENOMINATOR: Weighted average number of common shares outstanding - basic 14,590,614 15,599,675 14,597,255 15,602,498 Dilutive effect of share-based awards: - - - 177,755 Weighted average number of common shares outstanding - dilutive 14,590,614 15,599,675 14,597,255 15,780,253 Basic income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders $ (0.42 ) $ (0.16 ) $ (0.51 ) $ 0.01 Diluted income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders $ (0.42 ) $ (0.16 ) $ (0.51 ) $ 0.01 In calculating diluted income per share for the thirteen thirty-nine November 3, 2018 594,183 563,661 not thirteen thirty-nine October 28, 2017 381,738 328,050

Note 9 - Comprehensive Income (

Note 9 - Comprehensive Income (Loss)	9 Months Ended
	Nov. 03, 2018
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	9. Comprehensive Income (Loss) The difference between comprehensive income or loss and net income or loss results from foreign currency translation adjustments on the balance sheets of subsidiaries whose functional currency is not November 3, 2018 October 28, 2017 thirteen thirty-nine November 3, 2018 October 28, 2017 no

Note 10 - Segment Information

Note 10 - Segment Information	9 Months Ended
	Nov. 03, 2018
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	10. The Company’s operations are conducted through three third three Following is a summary of the financial information for the Company’s reportable segments (in thousands): Direct-to- International Consumer Commercial Franchising Total Thirteen weeks ended November 3, 2018 Net sales to external customers $ 65,298 $ 2,171 $ 1,225 $ 68,694 Income (loss) before income taxes (11,406 ) 1,054 360 (9,992 ) Capital expenditures 1,742 - - 1,742 Depreciation and amortization 4,022 - 26 4,048 Thirteen weeks ended October 28, 2017 Net sales to external customers $ 74,441 $ 1,196 $ 514 $ 76,151 Income (loss) before income taxes (4,788 ) 472 439 (3,877 ) Capital expenditures 5,185 - - 5,185 Depreciation and amortization 4,149 1 15 4,165 Thirty-nine weeks ended November 3, 2018 Net sales to external customers $ 227,760 $ 4,245 $ 3,051 $ 235,056 Income (loss) before income taxes (14,577 ) 1,705 981 (11,891 ) Capital expenditures 8,853 - - 8,853 Depreciation and amortization 12,159 1 26 12,186 Thirty-nine weeks ended October 28, 2017 Net sales to external customers $ 239,567 $ 5,320 $ 1,647 $ 246,534 Income (loss) before income taxes (2,316 ) 2,194 505 383 Capital expenditures 14,511 - - 14,511 Depreciation and amortization 12,008 2 47 12,057 Total Assets as of: November 3, 2018 $ 166,833 $ 6,625 $ 5,396 $ 178,854 October 28, 2017 175,957 6,045 2,047 184,049 The Company’s reportable segments are primarily determined by the types of products and services that each offers. Each reportable segment may North America (1) Europe (2) Other (3) Total Thirteen weeks ended November 3, 2018 Net sales to external customers $ 56,440 $ 11,575 $ 679 $ 68,694 Thirteen weeks ended October 28, 2017 Net sales to external customers $ 61,165 $ 15,372 $ (386 ) $ 76,151 Thirty-nine weeks ended November 3, 2018 Net sales to external customers $ 198,372 $ 35,005 $ 1,679 $ 235,056 Property and equipment, net 64,249 9,075 19 73,343 Thirty-nine weeks ended October 28, 2017 Net sales to external customers $ 204,128 $ 41,874 $ 532 $ 246,534 Property and equipment, net 67,479 9,364 33 76,876 For purposes of this table only: ( 1 ( 2 ( 3

Note 11 - Contingencies

Note 11 - Contingencies	9 Months Ended
	Nov. 03, 2018
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	11. Contingencies In the normal course of business, the Company is subject to legal proceedings, government inquiries and claims, and other commercial disputes. If one Assessments made by the United Kingdom customs authority in 2012 November 3, 2018 $3.8 $3.0 $0.8 not

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation (Tables)	9 Months Ended
	Nov. 03, 2018
Notes Tables
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]	Balance Sheet Balance as of December 30, 2017 Adjustments due to Balance as of December 31, 2017 Assets Prepaid expenses and other current assets $ 13,346 $ (13 ) $ 13,333 Deferred tax assets 6,381 (2,880 ) 3,501 Adjustment: assets $ (2,893 ) Liabilities Accrued expenses (1) 15,189 151 15,340 Gift cards and customer deposits 33,926 (12,297 ) 21,629 Stockholders' equity Retained Earnings 49,760 9,253 59,013 Adjustment: liabilities and stockholders' equity $ (2,893 ) For the thirteen weeks ended November 3, 2018 For the thirty-nine weeks ended November 3, 2018 Income Statement As Reported Without adoption of ASC 606 Effect of Change A s Reported Without adoption of ASC 606 Effect of Change Income Statement Net retail sales $ 65,298 $ 66,039 $ (741 ) $ 227,760 $ 229,842 $ (2,082 ) Commercial revenue 2,171 2,171 - 4,245 4,245 - International franchising 1,225 1,225 - 3,051 3,051 - Total revenues 68,694 69,435 (741 ) 235,056 237,138 (2,082 ) Total costs and expenses - - - - - - Income tax expense (3,928 ) (3,637 ) 291 (4,381 ) (3,614 ) 767 Net loss $ (6,064 ) $ (5,614 ) $ (450 ) $ (7,510 ) $ (6,195 ) $ (1,315 ) November 3, 2018 Balance Sheet As Reported Without adoption of ASC 606 Effect of Change Liabilities Accrued expenses (1) $ 7,559 $ 8,175 $ 616 Gift cards and customer deposits (1) 18,580 28,795 10,215 Stockholders’ equity Retained earnings (1) 47,517 39,579 (7,938 ) Net effect of Change in Liabilities and Stockholders' equity $ 2,893

Note 3 - Prepaid Expenses and_2

Note 3 - Prepaid Expenses and Other Current Assets (Tables)	9 Months Ended
	Nov. 03, 2018
Notes Tables
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	November 3, December 30, October 28, 2018 2017 2017 Prepaid occupancy $ 7,767 $ 7,688 $ 2,737 Prepaid income taxes 3,315 887 871 Other 5,766 4,771 5,494 Total $ 16,848 $ 13,346 $ 9,102

Note 4 - Accrued Expenses (Tabl

Note 4 - Accrued Expenses (Tables)	9 Months Ended
	Nov. 03, 2018
Notes Tables
Schedule of Accrued Liabilities [Table Text Block]	November 3, December 30, October 28, 2018 2017 2017 Accrued wages, bonuses and related expenses $ 3,064 $ 5,863 $ 7,844 Sales tax payable 1,203 4,858 2,013 Accrued rent and related expenses 3,007 3,679 3,014 Current income taxes payable 285 789 (32 ) Total $ 7,559 $ 15,189 $ 12,839

Note 5 - Stock-based Compensa_2

Note 5 - Stock-based Compensation (Tables)	9 Months Ended
	Nov. 03, 2018
Notes Tables
Share-based Compensation, Stock Options, Activity [Table Text Block]	Options Shares Weighted Average Exercise Price Outstanding, February 4, 2018 791,567 $ 9.67 Granted 213,687 8.60 Exercised (53,040 ) 5.20 Forfeited — - Canceled or expired — - Outstanding, November 3, 2018 952,214 $ 9.68
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, February 4, 2018 357,412 $ 10.96 289,615 $ 13.66 Granted 205,434 8.67 83,256 8.60 Vested (177,960 ) 11.82 (6,323 ) 20.58 Forfeited (1,391 ) 13.64 (1,280 ) 13.69 Canceled or expired — — (50,000 ) 20.80 Outstanding, November 3, 2018 383,495 $ 9.33 315,268 $ 11.05
Share-based Compensation, Performance Shares Award Outstanding Activity [Table Text Block]	Performance Shares Unearned shares subject to performance-based restrictions at target: 2016 - 2018 consolidated cumulative total revenues 148,115 2017 - 2019 consolidated pre-tax income growth objectives 83,897 2018 - 2020 consolidated total revenue growth objectives 20,756 2018 - 2020 consolidated pre-tax income growth objectives 62,500 Performance shares outstanding, November 3, 2018 315,268

Note 7 - Stockholders' Equity (

Note 7 - Stockholders' Equity (Tables)	9 Months Ended
	Nov. 03, 2018
Notes Tables
Schedule of Stockholders Equity [Table Text Block]	For the thirteen weeks ended November 3, 2018 For the thirteen weeks ended October 28, 2017 Common Retained Common Retained stock APIC (1) AOCI (2) earnings Total stock APIC (1) AOCI (2) earnings Total Balance, beginning $ 150 $ 67,383 $ (12,015 ) $ 53,811 $ 109,329 $ 160 $ 69,936 $ (11,901 ) $ 46,169 $ 104,364 Share repurchase and retirement (1 ) (267 ) (230 ) (498 ) (1 ) (487 ) (510 ) (998 ) Stock-based compensation 935 935 776 776 Shares issued under employee stock plans 1 223 224 (10 ) (10 ) Other comprehensive loss (34 ) (34 ) (72 ) (72 ) Net income (6,064 ) (6,064 ) (2,527 ) (2,527 ) Balance, ending 150 68,274 (12,049 ) 47,517 $ 103,892 159 70,215 (11,973 ) 43,132 101,533 For the thirty-nine weeks ended November 3, 2018 For the thirty-nine weeks ended October 28, 2017 Common Retained Common Retained stock APIC (1) AOCI (2) earnings Total stock APIC (1) AOCI (2) earnings Total Balance, beginning $ 150 $ 66,843 $ (10,800 ) $ 55,908 $ 112,101 $ 159 $ 68,355 $ (12,496 ) $ 43,496 $ 99,514 Share repurchase and retirement (2 ) (1,058 ) (867 ) (1,927 ) (1 ) (487 ) (510 ) (998 ) Stock-based compensation 2,624 2,624 2,815 2,815 Shares issued under employee stock plans 2 (153 ) (151 ) 1 (468 ) (467 ) Other 18 (14 ) 4 Other comprehensive loss (1,249 ) (1,249 ) 523 523 Net income (7,510 ) (7,510 ) 146 146 Balance, ending 150 68,274 (12,049 ) 47,517 103,892 159 70,215 (11,973 ) 43,132 101,533

Note 8 - Income Per Share (Tabl

Note 8 - Income Per Share (Tables)	9 Months Ended
	Nov. 03, 2018
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Thirteen weeks ended Thirty-nine weeks ended November 3, October 28, November 3, October 28, 2018 2017 2018 2017 NUMERATOR: Net income (loss) before allocation of earnings to participating securities $ (6,064 ) $ (2,527 ) $ (7,510 ) $ 146 Less: Earnings allocated to participating securities - - - 2 Net income $ (6,064 ) $ (2,527 ) $ (7,510 ) $ 144 DENOMINATOR: Weighted average number of common shares outstanding - basic 14,590,614 15,599,675 14,597,255 15,602,498 Dilutive effect of share-based awards: - - - 177,755 Weighted average number of common shares outstanding - dilutive 14,590,614 15,599,675 14,597,255 15,780,253 Basic income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders $ (0.42 ) $ (0.16 ) $ (0.51 ) $ 0.01 Diluted income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders $ (0.42 ) $ (0.16 ) $ (0.51 ) $ 0.01

Note 10 - Segment Information (

Note 10 - Segment Information (Tables)	9 Months Ended
	Nov. 03, 2018
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Direct-to- International Consumer Commercial Franchising Total Thirteen weeks ended November 3, 2018 Net sales to external customers $ 65,298 $ 2,171 $ 1,225 $ 68,694 Income (loss) before income taxes (11,406 ) 1,054 360 (9,992 ) Capital expenditures 1,742 - - 1,742 Depreciation and amortization 4,022 - 26 4,048 Thirteen weeks ended October 28, 2017 Net sales to external customers $ 74,441 $ 1,196 $ 514 $ 76,151 Income (loss) before income taxes (4,788 ) 472 439 (3,877 ) Capital expenditures 5,185 - - 5,185 Depreciation and amortization 4,149 1 15 4,165 Thirty-nine weeks ended November 3, 2018 Net sales to external customers $ 227,760 $ 4,245 $ 3,051 $ 235,056 Income (loss) before income taxes (14,577 ) 1,705 981 (11,891 ) Capital expenditures 8,853 - - 8,853 Depreciation and amortization 12,159 1 26 12,186 Thirty-nine weeks ended October 28, 2017 Net sales to external customers $ 239,567 $ 5,320 $ 1,647 $ 246,534 Income (loss) before income taxes (2,316 ) 2,194 505 383 Capital expenditures 14,511 - - 14,511 Depreciation and amortization 12,008 2 47 12,057 Total Assets as of: November 3, 2018 $ 166,833 $ 6,625 $ 5,396 $ 178,854 October 28, 2017 175,957 6,045 2,047 184,049
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 November 3, 2018 Net sales to external customers $ 56,440 $ 11,575 $ 679 $ 68,694 Thirteen weeks ended October 28, 2017 Net sales to external customers $ 61,165 $ 15,372 $ (386 ) $ 76,151 Thirty-nine weeks ended November 3, 2018 Net sales to external customers $ 198,372 $ 35,005 $ 1,679 $ 235,056 Property and equipment, net 64,249 9,075 19 73,343 Thirty-nine weeks ended October 28, 2017 Net sales to external customers $ 204,128 $ 41,874 $ 532 $ 246,534 Property and equipment, net 67,479 9,364 33 76,876

Note 1 - Basis of Presentatio_2

Note 1 - Basis of Presentation (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Nov. 03, 2018	Oct. 28, 2017	Nov. 03, 2018	Oct. 28, 2017	Feb. 02, 2019
Revenue from Contract with Customer, Excluding Assessed Tax, Total	$ 68,694	$ 76,151	$ 235,056	$ 246,534
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest, Total	(9,992)	$ (3,877)	(11,891)	$ 383
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Accounting Standards Update 2014-09 [Member]
Revenue from Contract with Customer, Excluding Assessed Tax, Total	$ (741)		$ (2,082)
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Scenario, Forecast [Member] | Accounting Standards Update 2014-09 [Member]
Revenue from Contract with Customer, Excluding Assessed Tax, Total					$ (3,900)
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest, Total					$ (3,900)

Note 1 - Basis of Presentatio_3

Note 1 - Basis of Presentation - Adoption of ASC 606 (Details) - USD ($) $ in Thousands		3 Months Ended			9 Months Ended
		Nov. 03, 2018		Oct. 28, 2017	Nov. 03, 2018		Oct. 28, 2017	Dec. 31, 2017		Dec. 30, 2017
Prepaid expenses and other current assets		$ 16,848		$ 9,102	$ 16,848		$ 9,102	$ 13,333		$ 13,346
Deferred tax assets		6,783		11,391	6,783		11,391	3,501		6,381
Adjustment: assets		178,854		184,049	178,854		184,049			197,989
Accrued expenses		7,559	[1]	12,839	7,559	[1]	12,839	15,340	[2]	15,189	[2]
Gift cards and customer deposits		18,580	[1]	29,198	18,580	[1]	29,198	21,629		33,926
Retained Earnings		47,517	[1]	43,132	47,517	[1]	43,132	59,013		49,760
Adjustment: liabilities and stockholders' equity		178,854		184,049	178,854		184,049			197,989
Revenue		68,694		76,151	235,056		246,534
Total costs and expenses
Income tax expense		(3,928)		(1,350)	(4,381)		237
Net loss		(6,064)		(2,527)	(7,510)		146
Net effect of Change in Liabilities and Stockholders' equity		178,854		184,049	178,854		184,049			$ 197,989
Retail [Member]
Revenue		65,298		74,441	227,760		239,567
Commercial Product and Service [Member]
Revenue		2,171		1,196	4,245		5,320
International Franchising [Member]
Revenue		1,225		$ 514	3,051		$ 1,647
Calculated under Revenue Guidance in Effect before Topic 606 [Member]
Accrued expenses	[1]	8,175			8,175
Gift cards and customer deposits	[1]	28,795			28,795
Retained Earnings	[1]	39,579			39,579
Revenue		69,435			237,138
Total costs and expenses
Income tax expense		(3,637)			(3,614)
Net loss		(5,614)			(6,195)
Calculated under Revenue Guidance in Effect before Topic 606 [Member] | Retail [Member]
Revenue		66,039			229,842
Calculated under Revenue Guidance in Effect before Topic 606 [Member] | Commercial Product and Service [Member]
Revenue		2,171			4,245
Calculated under Revenue Guidance in Effect before Topic 606 [Member] | International Franchising [Member]
Revenue		1,225			3,051
Accounting Standards Update 2014-09 [Member]
Prepaid expenses and other current assets								(13)
Deferred tax assets								(2,880)
Adjustment: assets								(2,893)
Accrued expenses	[2]							151
Gift cards and customer deposits								(12,297)
Retained Earnings								9,253
Adjustment: liabilities and stockholders' equity								(2,893)
Net effect of Change in Liabilities and Stockholders' equity								$ (2,893)
Accounting Standards Update 2014-09 [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member]
Accrued expenses	[1]	616			616
Gift cards and customer deposits	[1]	10,215			10,215
Retained Earnings	[1]	(7,938)			(7,938)
Adjustment: liabilities and stockholders' equity		2,893			2,893
Revenue		(741)			(2,082)
Total costs and expenses
Income tax expense		291			767
Net loss		(450)			(1,315)
Net effect of Change in Liabilities and Stockholders' equity		2,893			2,893
Accounting Standards Update 2014-09 [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Retail [Member]
Revenue		(741)			(2,082)
Accounting Standards Update 2014-09 [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Commercial Product and Service [Member]
Revenue
Accounting Standards Update 2014-09 [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | International Franchising [Member]
Revenue
[1]	The impact on the balances without adoption of ASC 606 includes the activity for the thirty-nine weeks ended November 3, 2018, and the December 31, 2017 adjustment.
[2]	The impact on the balances due to the adoption of ASC 606 includes income tax payable.

Note 2 - Revenue (Details Textu

Note 2 - Revenue (Details Textual)	9 Months Ended
	Nov. 03, 2018
Gift Card Redemption Period	3 years
Estimated Percentage of Gift Card Redemptions Within First Twelve Months	75.00%
Direct to Consumer [Member]
Segment Revenue of Consolidated Revenue, Percentage	97.00%
International Franchising [Member]
Capitalized Contract Cost, Amortization Period	25 years

Note 3 - Prepaid Expenses and_3

Note 3 - Prepaid Expenses and Other Current Assets - Summary of Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Nov. 03, 2018	Dec. 31, 2017	Dec. 30, 2017	Oct. 28, 2017
Prepaid occupancy	$ 7,767		$ 7,688	$ 2,737
Prepaid income taxes	3,315		887	871
Other	5,766		4,771	5,494
Total	$ 16,848	$ 13,333	$ 13,346	$ 9,102

Note 4 - Accrued Expenses - Sum

Note 4 - Accrued Expenses - Summary of Accrued Expenses (Details) - USD ($) $ in Thousands	Nov. 03, 2018		Dec. 31, 2017	[2]	Dec. 30, 2017		Oct. 28, 2017
Accrued wages, bonuses and related expenses	$ 3,064				$ 5,863		$ 7,844
Sales tax payable	1,203				4,858		2,013
Accrued rent and related expenses	3,007				3,679		3,014
Current income taxes payable	285				789		(32)
Total	$ 7,559	[1]	$ 15,340		$ 15,189	[2]	$ 12,839
[1]	The impact on the balances without adoption of ASC 606 includes the activity for the thirty-nine weeks ended November 3, 2018, and the December 31, 2017 adjustment.
[2]	The impact on the balances due to the adoption of ASC 606 includes income tax payable.

Note 5 - Stock-based Compensa_3

Note 5 - Stock-based Compensation (Details Textual) - USD ($) $ in Millions	1 Months Ended	3 Months Ended		9 Months Ended
	Mar. 31, 2018	Nov. 03, 2018	Oct. 28, 2017	Nov. 03, 2018	Oct. 28, 2017	May 11, 2017
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition				1 year 146 days
Minimum [Member]
Performance-based Shares, Payout Opportunity, Percentage	25.00%
Maximum [Member]
Performance-based Shares, Payout Opportunity, Percentage	200.00%
Options and Restricted Stock [Member]
Allocated Share-based Compensation Expense, Total		$ 0.9	$ 0.8	$ 2.6	$ 2.8
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Total		$ 3.9		3.9
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				$ 2.2	$ 2.3
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
The 2017 Omnibus Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized						1,000,000

Note 5 - Stock-based Compensa_4

Note 5 - Stock-based Compensation - Activity for Stock Options (Details)	9 Months Ended
	Nov. 03, 2018$ / sharesshares
Outstanding, beginning of period (in shares) | shares	791,567
Outstanding, beginning of period, weighted average exercise price (in dollars per share) | $ / shares	$ 9.67
Granted (in shares) | shares	213,687
Granted, weighted average exercise price (in dollars per share) | $ / shares	$ 8.60
Exercised (in shares) | shares	(53,040)
Exercised, weighted average exercise price (in dollars per share) | $ / shares	$ 5.20
Forfeited (in shares) | shares
Forfeited, weighted average exercise price (in dollars per share) | $ / shares
Canceled or expired (in shares) | shares
Canceled or expired, weighted average exercise price (in dollars per share) | $ / shares
Outstanding, end of period (in shares) | shares	952,214
Outstanding, end of period, weighted average exercise price (in dollars per share) | $ / shares	$ 9.68

Note 5 - Stock-based Compensa_5

Note 5 - Stock-based Compensation - Activity for Time-based and Performance-based Restricted Stock (Details)	9 Months Ended
	Nov. 03, 2018$ / sharesshares
Restricted Stock [Member]
Outstanding, beginning of period (in shares) | shares	357,412
Outstanding, beginning of period (in dollars per share) | $ / shares	$ 10.96
Granted (in shares) | shares	205,434
Granted (in dollars per share) | $ / shares	$ 8.67
Vested (in shares) | shares	(177,960)
Vested (in dollars per share) | $ / shares	$ 11.82
Forfeited (in shares) | shares	(1,391)
Forfeited (in dollars per share) | $ / shares	$ 13.64
Canceled or expired (in shares) | shares
Canceled or expired (in dollars per share) | $ / shares
Outstanding, end of period (in shares) | shares	383,495
Outstanding, end of period (in dollars per share) | $ / shares	$ 9.33
Performance Shares [Member]
Outstanding, beginning of period (in shares) | shares	289,615
Outstanding, beginning of period (in dollars per share) | $ / shares	$ 13.66
Granted (in shares) | shares	83,256
Granted (in dollars per share) | $ / shares	$ 8.60
Vested (in shares) | shares	(6,323)
Vested (in dollars per share) | $ / shares	$ 20.58
Forfeited (in shares) | shares	(1,280)
Forfeited (in dollars per share) | $ / shares	$ 13.69
Canceled or expired (in shares) | shares	(50,000)
Canceled or expired (in dollars per share) | $ / shares	$ 20.80
Outstanding, end of period (in shares) | shares	315,268
Outstanding, end of period (in dollars per share) | $ / shares	$ 11.05

Note 5 - Share-based Compensati

Note 5 - Share-based Compensation - Outstanding Performance Shares (Details) - Performance Shares [Member] - shares	Nov. 03, 2018	Feb. 03, 2018
Performance shares (in shares)	315,268	289,615
Vesting Upon Achievement of 2016-2018 Consolidated Revenues Target [Member]
Performance shares (in shares)	148,115
Vesting Upon Achievement of 2017-2019 Consolidated Pre-tax Income Target [Member]
Performance shares (in shares)	83,897
Vesting Upon Achievement of 2018-2020 Consolidated Total Revenues Growth Objectives [Member]
Performance shares (in shares)	20,756
Vesting Upon Achievement of 2018-2020 Consolidated Pre-tax Income Growth Objectives [Member]
Performance shares (in shares)	62,500

Note 6 - Income Taxes (Details

Note 6 - Income Taxes (Details Textual) - USD ($) $ in Millions	3 Months Ended			9 Months Ended		12 Months Ended
	Nov. 03, 2018	Dec. 30, 2017	Oct. 28, 2017	Nov. 03, 2018	Oct. 28, 2017	Dec. 30, 2017
Effective Income Tax Rate Reconciliation, Percent, Total	39.30%		34.80%	36.80%	61.90%
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent						34.00%
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Amount		$ 1.4

Note 7 - Stockholders' Equity_2

Note 7 - Stockholders' Equity (Details Textual) - USD ($) $ / shares in Units, $ in Thousands, shares in Millions	3 Months Ended		9 Months Ended		15 Months Ended	18 Months Ended
	Nov. 03, 2018	Oct. 28, 2017	Nov. 03, 2018	Oct. 28, 2017	Nov. 03, 2018	Nov. 03, 2018	Aug. 31, 2017
Stock Repurchased and Retired During Period, Value	$ 498	$ 998	$ 1,927	$ 998
The August 2017 Share Repurchase Program [Member]
Stock Repurchase Program, Authorized Amount							$ 20,000
Stock Repurchased and Retired During Period, Shares						1.3
Share Price	$ 8.75		$ 8.75		$ 8.75	$ 8.75
Stock Repurchased and Retired During Period, Value					$ 11,200

Note 7 - Stockholders' Equity -

Note 7 - Stockholders' Equity - Changes in Stockholders' Equity (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Nov. 03, 2018		Oct. 28, 2017	Nov. 03, 2018		Oct. 28, 2017
Balance, beginning	$ 109,329		$ 104,364	$ 112,101		$ 99,514
Share repurchase and retirement	(498)		(998)	(1,927)		(998)
Stock-based compensation	935		776	2,624		2,815
Shares issued under employee stock plans	224		(10)	(151)		(467)
Other comprehensive loss	(34)		(72)	(1,249)		523
Net income	(6,064)		(2,527)	(7,510)		146
Other				4
Balance, ending	103,892		101,533	103,892		101,533
Common Stock [Member]
Balance, beginning	150		160	150		159
Share repurchase and retirement	(1)		(1)	(2)		(1)
Stock-based compensation
Shares issued under employee stock plans	1			2		1
Other comprehensive loss
Net income
Other
Balance, ending	150		159	150		159
Additional Paid-in Capital [Member]
Balance, beginning	67,383	[1]	69,936	66,843	[1]	68,355
Share repurchase and retirement	(267)	[1]	(487)	(1,058)	[1]	(487)
Stock-based compensation	935	[1]	776	2,624	[1]	2,815
Shares issued under employee stock plans	223	[1]	(10)	(153)	[1]	(468)
Other comprehensive loss		[1]			[1]
Net income		[1]			[1]
Other				18	[1]
Balance, ending	68,274	[1]	70,215	68,274	[1]	70,215
AOCI Attributable to Parent [Member]
Balance, beginning	(12,015)	[2]	(11,901)	(10,800)	[2]	(12,496)
Share repurchase and retirement		[2]			[2]
Stock-based compensation		[2]			[2]
Shares issued under employee stock plans		[2]			[2]
Other comprehensive loss	(34)	[2]	(72)	(1,249)	[2]	523
Net income		[2]			[2]
Other					[2]
Balance, ending	(12,049)	[2]	(11,973)	(12,049)	[2]	(11,973)
Retained Earnings [Member]
Balance, beginning	53,811		46,169	55,908		43,496
Share repurchase and retirement	(230)		(510)	(867)		(510)
Stock-based compensation
Shares issued under employee stock plans
Other comprehensive loss
Net income	(6,064)		(2,527)	(7,510)		146
Other				(14)
Balance, ending	$ 47,517		$ 43,132	$ 47,517		$ 43,132
[1]	Additional paid-in capital ("APIC")
[2]	Accumulated other comprehensive income (loss) ("AOCI")

Note 8 - Income Per Share (Deta

Note 8 - Income Per Share (Details Textual) - shares	3 Months Ended		9 Months Ended
	Nov. 03, 2018	Oct. 28, 2017	Nov. 03, 2018	Oct. 28, 2017
Employee Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	594,183	381,738	563,661	328,050

Note 8 - Income Per Share - Com

Note 8 - Income Per Share - Computation Basic and Diluted Earnings Per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Nov. 03, 2018	Oct. 28, 2017	Nov. 03, 2018	Oct. 28, 2017
Net income (loss) before allocation of earnings to participating securities	$ (6,064)	$ (2,527)	$ (7,510)	$ 146
Less: Earnings allocated to participating securities				2
Net income	$ (6,064)	$ (2,527)	$ (7,510)	$ 144
Weighted average number of common shares outstanding - basic (in shares)	14,590,614	15,599,675	14,597,255	15,602,498
Dilutive effect of share-based awards: (in shares)				177,755
Weighted average number of common shares outstanding - dilutive (in shares)	14,590,614	15,599,675	14,597,255	15,780,253
Basic income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders (in dollars per share)	$ (0.42)	$ (0.16)	$ (0.51)	$ 0.01
Diluted income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders (in dollars per share)	$ (0.42)	$ (0.16)	$ (0.51)	$ 0.01

Note 9 - Comprehensive Income_2

Note 9 - Comprehensive Income (Loss) (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Nov. 03, 2018	Oct. 28, 2017	Nov. 03, 2018	Oct. 28, 2017
Translation Adjustment Functional to Reporting Currency, Gain (Loss), Reclassified to Earnings, Net of Tax	$ 0	$ 0	$ 0	$ 0

Note 10 - Segment Information_2

Note 10 - Segment Information (Details Textual)	9 Months Ended
	Nov. 03, 2018
Number of Operating Segments	3
Number of Reportable Segments	3

Note 10 - Segment Information -

Note 10 - Segment Information - Financial Information for the Company's Reportable Segments (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Nov. 03, 2018	Oct. 28, 2017	Nov. 03, 2018	Oct. 28, 2017	Dec. 30, 2017
Revenue from Contract with Customer, Excluding Assessed Tax, Total	$ 68,694	$ 76,151	$ 235,056	$ 246,534
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest, Total	(9,992)	(3,877)	(11,891)	383
Capital expenditures, net	1,742	5,185	8,853	14,511
Depreciation and amortization	4,048	4,165	12,186	12,057
Total assets	178,854	184,049	178,854	184,049	$ 197,989
Direct to Consumer [Member]
Revenue from Contract with Customer, Excluding Assessed Tax, Total	65,298	74,441	227,760	239,567
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest, Total	(11,406)	(4,788)	(14,577)	(2,316)
Capital expenditures, net	1,742	5,185	8,853	14,511
Depreciation and amortization	4,022	4,149	12,159	12,008
Total assets	166,833	175,957	166,833	175,957
Commercial [Member]
Revenue from Contract with Customer, Excluding Assessed Tax, Total	2,171	1,196	4,245	5,320
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest, Total	1,054	472	1,705	2,194
Capital expenditures, net
Depreciation and amortization		1	1	2
Total assets	6,625	6,045	6,625	6,045
International Franchising [Member]
Revenue from Contract with Customer, Excluding Assessed Tax, Total	1,225	514	3,051	1,647
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest, Total	360	439	981	505
Capital expenditures, net
Depreciation and amortization	26	15	26	47
Total assets	$ 5,396	$ 2,047	$ 5,396	$ 2,047

Note 10 - Segment Information_3

Note 10 - Segment Information - Sales to External Customers and Long-lived Assets by Geographic Area (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Nov. 03, 2018	Oct. 28, 2017	Nov. 03, 2018	Oct. 28, 2017	Dec. 30, 2017
Revenue from Contract with Customer, Excluding Assessed Tax, Total		$ 68,694	$ 76,151	$ 235,056	$ 246,534
Property and equipment, net		73,343	76,876	73,343	76,876	$ 77,751
North America [Member]
Revenue from Contract with Customer, Excluding Assessed Tax, Total	[1]	56,440	61,165	198,372	204,128
Property and equipment, net	[1]	64,249	67,479	64,249	67,479
Europe [Member]
Revenue from Contract with Customer, Excluding Assessed Tax, Total	[2]	11,575	15,372	35,005	41,874
Property and equipment, net	[2]	9,075	9,364	9,075	9,364
Other Geographic Region [Member]
Revenue from Contract with Customer, Excluding Assessed Tax, Total	[3]	679	(386)	1,679	532
Property and equipment, net	[3]	$ 19	$ 33	$ 19	$ 33
[1]	North America includes the United States, Canada, Puerto Rico and international franchising revenue in Mexico
[2]	Europe includes the United Kingdom, Ireland, Denmark and international franchising revenue in Europe
[3]	Other includes international franchising revenue outside of North America and Europe and a corporately-managed store in China

Note 11 - Contingencies (Detail

Note 11 - Contingencies (Details Textual) $ in Millions	Nov. 03, 2018USD ($)
Litigation Receivable, Gross	$ 3.8
Litigation Receivables, Reserve	3
Litigation Receivables, Net	$ 0.8