Build-A-Bear Workshop (BBW) 10-K 18 Apr 19 2018 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($) $ in Millions	12 Months Ended
	Feb. 02, 2019	Apr. 12, 2019	Aug. 03, 2018
Document Information [Line Items]
Entity Registrant Name	BUILD A BEAR WORKSHOP INC
Entity Central Index Key	0001113809
Trading Symbol	bbw
Current Fiscal Year End Date	--02-02
Entity Filer Category	Accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Common Stock, Shares Outstanding (in shares)		14,924,619
Entity Public Float			$ 114.9
Entity Shell Company	false
Document Type	10-K
Document Period End Date	Feb. 2, 2019
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY
Amendment Flag	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Feb. 02, 2019		Dec. 30, 2017
Current assets:
Cash and cash equivalents	$ 17,894		$ 30,445
Inventories, net	58,356		53,136
Receivables, net	10,588		13,302
Prepaid expenses and other current assets	12,960		13,346
Total current assets	99,798		110,229
Property and equipment, net	66,368		77,751
Deferred tax assets	3,099		6,381
Other intangible assets, net	731		995
Other assets, net	2,050		2,633
Total Assets	172,046		197,989
Current liabilities:
Accounts payable	22,551		18,942
Accrued expenses	10,047	[1]	15,189	[2]
Gift cards and customer deposits	21,643	[1]	33,926
Deferred revenue and other	1,936		1,806
Total current liabilities	56,177		69,863
Deferred rent	18,440		17,906
Deferred franchise revenue	1,625		1,208
Other liabilities	1,490		1,697
Commitments and contingencies
Stockholders' equity:
Preferred stock, par value $0.01, Shares authorized: 15,000,000; No shares issued or outstanding at February 2, 2019 and December 30, 2017
Common stock, par value $0.01, Shares authorized: 50,000,000; Issued and outstanding: 14,953,142 and 15,515,960 shares, respectively	150		155
Additional paid-in capital	69,088		68,962
Accumulated other comprehensive loss	(12,018)		(11,562)
Retained earnings	37,094	[1]	49,760
Total stockholders' equity	94,314		107,315
Total Liabilities and Stockholders' Equity	$ 172,046		$ 197,989
[1]	The impact on the balances without adoption of Topic 606 includes the activity for the fifty-two weeks ended February 2, 2019, and the December 31, 2017 adjustment. The activity for the five weeks ended February 3, 2018 was not significant.
[2]	The impact on the balances due to the adoption of Topic 606 includes income tax payable.

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Feb. 02, 2019	Dec. 30, 2017
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)	14,953,142	15,515,960
Common stock, shares outstanding (in shares)	14,953,142	15,515,960

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Income (Loss) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Feb. 03, 2018	Feb. 02, 2019	Dec. 30, 2017
Revenues:
Revenue	$ 30,223	$ 336,585	$ 357,866
Costs and expenses:
Cost of merchandise sold	16,321	197,831	188,893
Store asset impairment		5,871	104
Consolidated gross profit	13,902	138,754	168,973
Selling, general and administrative expense	14,920	157,176	155,149
Interest expense, net	10	85	11
Total income (loss) before income taxes	(1,028)	(18,507)	13,813
Income tax expense (benefit)	(183)	(574)	5,897
Net income (loss)	(845)	(17,933)	7,916
Foreign currency translation adjustment	762	(1,218)	1,165
Comprehensive income (loss)	$ (83)	$ (19,151)	$ 9,081
Income (loss) per common share:
Basic (in dollars per share)	$ (0.06)	$ (1.23)	$ 0.50
Diluted (in dollars per share)	$ (0.06)	$ (1.23)	$ 0.50
Shares used in computing common per share amounts:
Basic (in shares)	14,860,511	14,591,270	15,572,045
Diluted (in shares)	14,860,511	14,591,270	15,757,060
Store Asset [Member]
Costs and expenses:
Store asset impairment		$ 5,195	$ 21
Retail [Member]
Revenues:
Revenue	29,586	326,304	349,408
Costs and expenses:
Cost of merchandise sold	16,062	186,834	185,460
Commercial Product and Service [Member]
Revenues:
Revenue	358	6,560	6,007
Costs and expenses:
Cost of merchandise sold	195	3,317	2,867
International Franchising [Member]
Revenues:
Revenue	279	3,721	2,451
Costs and expenses:
Cost of merchandise sold	$ 64	$ 2,485	$ 545

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 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)
Adoption of new accounting standards		247		578	825
Other comprehensive income			1,165		1,165
Net income (loss)				7,916	7,916
Balance at Dec. 30, 2017	155	68,962	(11,562)	49,760	107,315
Share repurchase and retirement	(5)	(2,333)		(2,259)	(4,597)
Stock-based compensation		214			214
Adoption of new accounting standards				9,253	9,253
Other comprehensive income			762		762
Net income (loss)				(845)	(845)
Balance at Feb. 03, 2018	150	66,843	(10,800)	55,909	112,102
Share repurchase and retirement	(2)	(1,058)		(868)	(1,928)
Stock-based compensation		3,439			3,439
Shares issued under employee stock plans	2	(136)		(14)	(148)
Other comprehensive income			(1,218)		(1,218)
Net income (loss)				(17,933)	(17,933)
Balance at Feb. 02, 2019	$ 150	$ 69,088	$ (12,018)	$ 37,094	$ 94,314

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Feb. 03, 2018	Feb. 02, 2019	Dec. 30, 2017
Cash flows provided by (used in) operating activities:
Net income (loss)	$ (845)	$ (17,933)	$ 7,916
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	1,507	16,042	16,165
Stock-based compensation	214	3,439	3,423
Store asset impairment		5,871	104
Deferred taxes	1,059	446	5,262
Provision for doubtful accounts	16	1,029	372
Loss on disposal of property and equipment	50	398	225
Change in assets and liabilities:
Inventories	(4,435)	(1,116)	(210)
Receivables	5,045	(3,452)	(584)
Prepaid expenses and other assets	220	98	(341)
Accounts payable and accrued expenses	(2,804)	914	(10,484)
Lease related liabilities	429	224	2,316
Gift cards and customer deposits	(2,467)	2,415	(3,376)
Deferred revenue	(841)	1,308	300
Net cash provided by (used in) operating activities	(2,852)	9,683	21,088
Cash flows used in investing activities:
Purchases of property and equipment	(1,270)	(11,253)	(17,763)
Purchases of other assets and other intangible assets			(310)
Proceeds from property insurance			310
Net cash used in investing activities	(1,270)	(11,253)	(17,763)
Cash flows used in financing activities:
Proceeds from the exercise of employee stock options, net of withholding tax payments		(131)	(467)
Borrowings under line of credit		7,250	4,000
Repayments under line of credit		(7,250)	(4,000)
Payments made under capital leases	(7)	(97)	(76)
Purchases of Company’s common stock	(4,720)	(2,228)	(4,232)
Net cash used in financing activities	(4,727)	(2,456)	(4,775)
Effect of exchange rates on cash	(97)	421	(588)
Net decrease in cash and cash equivalents	(8,946)	(3,605)	(2,038)
Cash and cash equivalents, beginning of period	30,445	21,499	32,483
Cash and cash equivalents, end of period	21,499	17,894	30,445
Supplemental disclosure of cash flow information:
Net cash paid (received) during the period for income taxes	$ (26)	$ 1,675	$ 1,072

Note 1 - Description of Busines

Note 1 - Description of Business and Basis of Preparation	12 Months Ended
	Feb. 02, 2019
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. 373 not The Company’s consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the U.S. (“GAAP”). Certain amounts in prior fiscal periods have been reclassified to conform to current year presentation with no

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	12 Months Ended
	Feb. 02, 2019
Notes to Financial Statements
Significant Accounting Policies [Text Block]	( 2 Summary of Significant Accounting Policies For each accounting topic that is addressed in its own note, the description of the accounting policy may applied in the preparation of the accompanying consolidated financial statements are as follows: Principles of Consolidation The accompanying consolidated financial statements include the accounts of Build-A-Bear Workshop, Inc. and its wholly-owned subsidiaries. All significant intercompany accounts are eliminated in consolidation. Fiscal Year The Company operates on a 52 53 January 31. 2018 52 February 2, 2019) 2017 52 December 30, 2017). January 2018, December 31, January 31. five December 31, 2017 February 3, 2018. See Note 16 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 $2.9 $2.7 February 2, 2019 December 30, 2017, $0.9 $1.0 February 2, 2019 December 30, 2017, 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 $5.4 $3.1 February 2, 2019 December 30, 2017, 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 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 agreemen ts. Long-lived Assets Whenever facts and circumstances indicate that the carrying value of a long-lived asset may not not $5.9 $0.1 2018 2017, 5 The calculation of fair value requires multiple assumptions regarding our future operations to determine future cash flows, including but not 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. Revenue See Note 3 Cost of Merchandise Sold Cost of merchandise sold - retail includes the cost of the merchandise, including royalties paid to licensors of third 5 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. Further, it includes store preopening expenses which represent 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. These costs 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 $16.5 $19.0 2018 2017, 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 assesses its total liability for uncertain tax positions on a quarterly basis. The Company recognizes estimated interest and penalties related to unrecognized tax benefits in income tax expense. See Note 8—Income December 22, 2017 I ncome Per Share Under the two 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. 12 $3.4 2018 2017 $0.2 five February 3, 2018, 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 February 2, 2019, $0.1 $1.0 December 30, 2017, $0.1 $1.0 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 February 2, 2019 December 30, 2017. 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 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 a loss of $1.0 2018, $1.6 $0.4 2017 five February 3, 2018, R ecent Accounting Pronouncements – Adopted in the current year In August 2018, 2018 15, 350 40 third 2018, not In March 2018, 2018 05, 740 No. 118, No. 118, not not no one 2017 2018 one 8 Effective December 31, 2017, 606 not December 31, 2017. 606 The Company’s most significant Topic 606 As a result of this change, the Company expects a negative impact to revenue and pre-tax income with the remaining balance of the cumulative effect adjustment predominantly impacting fiscal years 2019 2020. not 606, December 31, 2017 ( Balance Sheet Balance as of December 30, 2017 Adjustments due to Topic 606 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 Topic 606 fifty-two February 2, 2019 February 2, 2019 606” For the fifty-two weeks ended February 2, 2019 Income Statement As Reported Without adoption of Topic 606 Effect of Change Income Statement Net retail sales $ 326,304 $ 329,081 $ (2,777 ) Commercial revenue 6,560 6,560 - International franchising 3,721 3,721 - Total revenues 336,585 339,362 (2,777 ) Total costs and expenses - - - Income tax expense (benefit) (574 ) (485 ) 89 Net loss (17,933 ) $ (15,245 ) $ (2,688 ) February 2, 2019 Balance Sheet As Reported Without adoption of Topic 606 Effect of Change Liabilities Accrued expenses (1) $ 10,047 $ 9,985 $ (62 ) Gift cards and customer deposits (1) 21,643 31,163 9,520 Stockholders’ equity Retained earnings (1) 37,094 30,529 (6,565 ) Net effect of Change in Liabilities and Stockholders' equity $ 2,893 ( 1 606 fifty-two February 2, 2019, December 31, 2017 five February 3, 2018 not The impact of adoption of Topic 606 fifty-two February 2, 2019 not Recent Accounting Pronouncements – Pending adoption In February 2016, 842” 842 12 842 2017, 842’s Topic 842 2019 may not not not Upon adoption of Topic 842 February 3, 2019 first 2019, 350 842 $200 842 not 842 10

Note 3 - Revenue

Note 3 - Revenue	12 Months Ended
	Feb. 02, 2019
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	( 3 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 Topic 606 December 31, 2017 ( 2— 15 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, control generally transfers 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, merchandise, 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 4 - Prepaid Expenses and O

Note 4 - Prepaid Expenses and Other Current Assets	12 Months Ended
	Feb. 02, 2019
Notes to Financial Statements
Prepaid Expenses and Other Assets [Text Block]	( 4 ) Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets consist of the following (in thousands): February 2, December 30, 2019 2017 Prepaid occupancy $ 5,497 $ 7,688 Prepaid income taxes 2,245 887 Other 5,218 4,771 Total $ 12,960 $ 13,346

Note 5 - Property and Equipment

Note 5 - Property and Equipment, Net	12 Months Ended
	Feb. 02, 2019
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	( 5 ) Property and Equipment , net Property and equipment, net consist of the following (in thousands): February 2, December 30, 2019 2017 Land $ 2,261 $ 2,261 Furniture and fixtures 43,127 44,191 Computer hardware 25,659 27,122 Building 14,970 14,970 Leasehold improvements 104,858 111,717 Computer software 46,506 42,911 Construction in progress 3,583 7,774 240,964 250,946 Less accumulated depreciation 174,596 173,195 Total, net $ 66,368 $ 77,751 For fiscal 2018, 2017 five February 3, 2018, $15.3 million, $15.1 $1.4 During 2018, not $5.2 2018, not 2017 five February 3, 2018. 3 may not not $0.7 $0.1 2018 2017, No five February 3, 2018.

Note 6 - Other Intangible Asset

Note 6 - Other Intangible Assets	12 Months Ended
	Feb. 02, 2019
Notes to Financial Statements
Intangible Assets Disclosure [Text Block]	( 6 ) Other Intangible Assets Other intangible assets consist of the following (in thousands): February 2, December 30, 2019 2017 Trademarks and other intellectual property $ 16,215 $ 15,656 Less accumulated amortization 15,484 14,661 Total, net $ 731 $ 995 Trademarks and intellectual property are amortized over three $0 .7 $1.0 $0.1 2018, 2017 five February 3, 2018, five 2019 $0.7 not 2020 2023.

Note 7 - Accrued Expenses

Note 7 - Accrued Expenses	12 Months Ended
	Feb. 02, 2019
Notes to Financial Statements
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	( 7 ) Accrued Expenses Accrued expenses consist of the following (in thousands): February 2, December 30, 2019 2017 Accrued wages, bonuses and related expenses $ 5,453 $ 5,863 Sales tax payable 1,286 4,858 Accrued rent and related expenses 3,233 3,679 Current income taxes payable 75 789 Total $ 10,047 $ 15,189

Note 8 - Income Taxes

Note 8 - Income Taxes	12 Months Ended
	Feb. 02, 2019
Notes to Financial Statements
Income Tax Disclosure [Text Block]	( 8 ) Income Taxes The Company’s income (loss) before income taxes from domestic and foreign operations (which include the U.K., Canada, China, Denmark and Ireland), is as follows (in thousands): Fiscal year ended Five weeks ended February 2, December 30, February 3, 2019 2017 2018 Domestic $ (4,175 ) $ 13,081 $ (1,275 ) Foreign (14,332 ) 732 247 Total income (loss) before income taxes $ (18,507 ) $ 13,813 $ (1,028 ) The components of the income tax expense (benefit) are as follows (in thousands): Fiscal year ended Five weeks ended February 2, December 30, February 3, 2019 2017 2018 Current: U.S. Federal $ (508 ) $ 683 $ (125 ) U.S. State (263 ) 609 21 Foreign (448 ) (313 ) 78 Deferred: U.S. Federal (836 ) 3,815 (181 ) U.S. State 239 (113 ) 10 Foreign 1,242 1,216 14 Income tax expense (benefit) $ (574 ) $ 5,897 $ (183 ) The provision for income taxes was a benefit of $0.6 2018 $5.9 2017. 2018 3.1% 21% 2017 42.7% 34% $1.4 21% January 1, 2018. For the five February 3, 2018, $0.2 17.8% 21%. As the Company has incurred a cumulative book loss in the U.K. over the three February 2, 2019, three 740 fourth 2018, $3.7 2018, $0.5 2017, $0.3 Temporary differences that gave rise to deferred tax assets and liabilities are as follows (in thousands): February 2, December 30, 2019 2017 Deferred tax assets: Net operating loss carryforwards $ 4,371 $ 764 Deferred revenue 2,661 3,120 Deferred compensation 1,729 1,414 Accrued rents 1,203 1,625 Intangible assets 1,201 1,466 Inventories 987 1,179 Carryforward of tax credits 861 25 Receivable write-offs 477 40 Accrued compensation 88 533 Other 1,056 1,188 Total gross deferred tax assets 14,634 11,354 Less: Valuation allowance 5,079 1,301 Total deferred tax assets, net of valuation allowance 9,555 10,053 Deferred tax liabilities: Deferred revenue (4,088 ) - Depreciation (1,113 ) (1,704 ) Deferred expense (763 ) (1,907 ) Other (492 ) (61 ) Total deferred tax liabilities (6,456 ) (3,672 ) Net deferred tax assets $ 3,099 $ 6,381 As of February 2, 2019, $21.0 no February 2, 2019, $0.9 2038. not December 30, 2017. The Company continues to assert its investments in foreign subsidiaries are permanent in duration and it is not On December 22, 2017, 21%, January 1, 2018. one 1986 December 30, 2017. 118, $1.4 no one 2017. $0.2 2018. $0.1 $0.1 one As of February 2, 2019, $0.4 $0.2 December 30, 2017, $0.7 $0.3 $0.1 February 2, 2019 December 30, 2017. February 2, 2019 December 30, 2017, $0.1 five February 3, 2018, $0.1 A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands): 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 (1) 659 Increases for prior year tax positions 288 Decreases for prior year tax positions (333 ) Settlements (183 ) Lapse of statute of limitations (13 ) Balance as of February 2, 2019 $ 418 ( 1 five February 3, 2018, no Management estimates it is reasonably possible that the amount of unrecognized tax benefits could decrease by as much as $0.4 twelve The following tax years remain open in the Company’s major taxing jurisdictions as of February 2, 2019: United States (Federal) 2016 through 2018 United Kingdom 2016 through 2018

Note 9 - Line of Credit

Note 9 - Line of Credit	12 Months Ended
	Feb. 02, 2019
Notes to Financial Statements
Long-term Debt [Text Block]	( 9 ) Line of Credit As of February 2, 2019, $35 66% On December 14, 2018, eighteenth eighteenth 1.80% 1.25%; December 31, 2018 December 31, 2020; 0.125% 0.075% 365 no 30 On April 16, 2019, nineteenth nineteenth first three 2019; four fourth 2018 first three 2019, fourth 2018, fourth 2019; $0 not n $10.0 not eed $1.0 no first three 2019. As of the end of fiscal 2018 no $35.0

Note 10 - Commitments and Conti

Note 10 - Commitments and Contingencies	12 Months Ended
	Feb. 02, 2019
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	10 ) Commitments and Contingencies (a) Operating Leases The Company leases its retail stores and corporate offices under agreements which expire at various dates through 2030. $45.9 $45.0 $3.7 2018, 2017 five February 3, 2018, $1.5 $1.2 $0.1 2018, 2017 five February 3, 2018, Future minimum lease payments at February 2, 2019, 2019 $ 41,800 2020 35,192 2021 31,940 2022 29,265 2023 24,961 Subsequent to 2023 49,782 Total $ 212,940 (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 2012 February 2, 2019, $3.9 $3.1 $0.8 not

Note 11 - Net Income (Loss) Per

Note 11 - Net Income (Loss) Per Share	12 Months Ended
	Feb. 02, 2019
Notes to Financial Statements
Earnings Per Share [Text Block]	( 1 1 ) Net Income (Loss) Per Share The Company uses the two no not Fiscal year ended Five weeks ended February 2, December 30, February 3, 2019 2017 2018 NUMERATOR: Net income (loss) before allocation of earnings to participating securities $ (17,933 ) $ 7,916 $ (845 ) Less: Earnings allocated to participating securities - 96 - Net income (loss) $ (17,933 ) $ 7,820 $ (845 ) DENOMINATOR: Weighted average number of common shares outstanding - basic 14,591,270 15,572,045 14,860,511 Dilutive effect of share-based awards: - 185,015 - Weighted average number of common shares outstanding - dilutive 14,591,270 15,757,060 14,860,511 Basic income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders $ (1.23 ) $ 0.50 $ (0.06 ) Diluted income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders $ (1.23 ) $ 0.50 $ (0.06 ) In calculating diluted earnings per share for fiscal 2018 2017 five February 3, 2018, 572,239; 325,427; 380,496; not 260 10.

Note 12 - Stock Incentive Plans

Note 12 - Stock Incentive Plans	12 Months Ended
	Feb. 02, 2019
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	( 1 2 ) Stock Incentive Plans In 2004, 2004 2009 2014 On March 14, 2017, 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: Options Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value (in thousands) 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 Granted (1) 213,687 8.60 Exercised (1) (53,040 ) 5.20 Forfeited (1,536 ) 11.19 Outstanding, February 2, 2019 950,678 $ 9.67 4.8 $ - Options Exercisable as of: February 2, 2019 625,663 $ 9.69 4.6 $ - ( 1 No five February 3, 2018. The expense recorded related to options granted during fiscal 2018 2017 107 110, 2018 2017 2018 2017 Dividend yield 0 % 0 % Historical volatility 50 % 47 % Risk-free rate 2 % 2 % Expected life 3.5 6.0 Weighted average grant date fair value $ 3.31 $ 4.18 The total grant date fair value of options exercised in fiscal 2018 2017 $0.2 $0.1 2018 2017 $0.2 $0.1 Future shares available for option, non-vested stock and restricted stock grants were 529,098 984,758 2018 2017, (b) Restricted Stock The Company granted restricted stock awards that vest over a one three Time-Based Restricted Stock Performance-Based Restricted Stock Shares Weighted Average Grant Date Fair Value Shares Weighted Average Grant Date Fair Value 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 or expired — — (13,704 ) 13.68 Outstanding, December 30, 2017 361,539 $ 10.97 289,615 $ 13.66 Granted (1) 208,913 8.68 83,256 8.60 Vested (1) (178,329 ) 11.82 (6,323 ) 20.58 Forfeited (1) (12,345 ) 10.99 — - Canceled or expired — — (199,395 ) 15.47 Outstanding, February 2, 2019 379,778 $ 9.31 167,153 $ 8.73 ( 1 five February 3, 2018 3,479 $9.25, 129 $11.65 7,477 $10.70. No five February 3, 2018. In 2018, three 2018, 2019 2020. 62,500 $8.60 three 2018, 2019 2020. 20,756 $8.60 25% 200% 2018, In 2017, three 2017, 2018 2019. 83,897 $8.85 25% 200% 2017 2018, 12,580, no In 2016, three 2016, 2017 2018. 149,393 $13.69 three 50% 200% not The vesting date fair value of shares that vested in fiscal 2018 2017 $2.2 $2.3 $3.1 February 2, 2019 1.3

Note 13 - Stockholders' Equity

Note 13 - Stockholders' Equity	12 Months Ended
	Feb. 02, 2019
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	( 1 3 ) Stockholders’ Equity The following table summarizes the changes in outstanding shares of common stock for fiscal 2017, five February 3, 2018 2018: Common Stock 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 Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding (4,038 ) Repurchase of shares (528,228 ) Shares as of February 3, 2018 14,983,694 Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding 207,406 Repurchase of shares (237,958 ) Shares as of February 2, 2019 14,953,142

Note 14 - Major Vendors

Note 14 - Major Vendors	12 Months Ended
	Feb. 02, 2019
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	( 14 ) Major Vendors Four 78% 79% 2018 2017,

Note 15 - Segment Information

Note 15 - Segment Information	12 Months Ended
	Feb. 02, 2019
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	( 15 ) Segment Information The Company’s operations are conducted through three third three For fiscal year 2018 2017, $4.6 fourth 2018. $0.7 fourth 2018 5 Direct-to- International Consumer Commercial Franchising Total Fifty-two weeks ended February 2, 2019 Net sales to external customers $ 326,304 $ 6,560 $ 3,721 $ 336,585 Income (loss) before income taxes (20,801 ) 2,293 1 (18,507 ) Capital expenditures 11,253 - - 11,253 Depreciation and amortization 16,013 1 28 16,042 Fifty-two weeks ended December 30, 2017 Net sales to external customers $ 349,408 $ 6,007 $ 2,451 $ 357,866 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 Five weeks ended February 3, 2018 Net sales to external customers $ 29,586 $ 358 $ 279 $ 30,223 Income (loss) before income taxes (1,269 ) 95 146 (1,028 ) Capital expenditures 1,270 - - 1,270 Depreciation and amortization 1,505 - 2 1,507 Total Assets as of: February 2, 2019 $ 159,269 $ 7,283 $ 5,494 $ 172,046 December 30, 2017 188,685 5,949 3,355 197,989 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 February 2, 2019 Net sales to external customers $ 283,347 $ 51,231 $ 2,007 $ 336,585 Property and equipment, net 60,490 5,860 18 66,368 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 Five weeks ended February 3, 2018 Net sales to external customers $ 24,575 $ 5,471 $ 177 $ 30,223 For purposes of this table only: ( 1 North America includes the United States, Canada, Puerto Rico and franchise business in Mexico ( 2 Europe includes the U.K., Ireland, Denmark and franchise businesses in Europe ( 3 Other includes franchise businesses outside of North America and Europe and a corporately-managed location in China

Note 16 - Transition Period Fin

Note 16 - Transition Period Financial Information	12 Months Ended
	Feb. 02, 2019
Notes to Financial Statements
Transition Period Financial Information [Text Block]	( 16 ) Transition Period Financial Information In January 2018, December 31, January 31. five December 31, 2017 February 3, 2018. 5 Weeks 4 Weeks Ended Ended February 3, January 28, 2018 2017 (unaudited) Consolidated statements of income Total revenues $ 30,223 $ 24,130 Consolidated gross profit 13,902 10,045 Selling, general and administrative 14,920 11,231 Interest expense, net 10 (2 ) Income before income taxes (1,028 ) (1,184 ) Income benefit expense (183 ) (424 ) Net loss (845 ) (760 ) Loss per common share Basic and diluted $ (0.06 ) $ (0.05 ) Shares used in computing per share amounts - basic and diluted 14,860,511 15,526,642

Note 17 - Subsequent Events

Note 17 - Subsequent Events	12 Months Ended
	Feb. 02, 2019
Notes to Financial Statements
Subsequent Events [Text Block]	( 17 ) Subsequent event s In the period after February 2, 2019, nineteenth 9 (a)( 2 Financial Statement Schedules

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts	12 Months Ended
	Feb. 02, 2019
Notes to Financial Statements
SEC Schedule, 12-09, Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]	Beginning Balance Charged to cost and expenses Other (1) (2) Ending Balance Deferred Tax Asset Valuation Allowance 2018 $ 1,279 $ 4,228 $ (428 ) $ 5,079 Five weeks ended February 3, 2018 1,301 28 (50 ) 1,279 2017 576 323 402 1,301 Receivables Allowance for Doubtful Accounts 2018 $ 3,260 $ 1,029 $ 1,111 $ 5,400 Five weeks ended February 3, 2018 3,072 16 172 3,260 2017 3,585 372 (885 ) 3,072 (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

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Feb. 02, 2019
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. and 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 January 31. 2018 52 February 2, 2019) 2017 52 December 30, 2017). January 2018, December 31, January 31. five December 31, 2017 February 3, 2018. See Note 16
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 $2.9 $2.7 February 2, 2019 December 30, 2017, $0.9 $1.0 February 2, 2019 December 30, 2017,
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 $5.4 $3.1 February 2, 2019 December 30, 2017,
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 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 agreemen ts.
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 $5.9 $0.1 2018 2017, 5 The calculation of fair value requires multiple assumptions regarding our future operations to determine future cash flows, including but not 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 from Contract with Customer [Policy Text Block]	Revenue See Note 3
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 5 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. Further, it includes store preopening expenses which represent 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. These costs 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 $16.5 $19.0 2018 2017,
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 assesses its total liability for uncertain tax positions on a quarterly basis. The Company recognizes estimated interest and penalties related to unrecognized tax benefits in income tax expense. See Note 8—Income December 22, 2017
Earnings Per Share, Policy [Policy Text Block]	I ncome Per Share Under the two 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. 12 $3.4 2018 2017 $0.2 five February 3, 2018,
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 February 2, 2019, $0.1 $1.0 December 30, 2017, $0.1 $1.0
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 February 2, 2019 December 30, 2017.
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
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 a loss of $1.0 2018, $1.6 $0.4 2017 five February 3, 2018,
New Accounting Pronouncements, Policy [Policy Text Block]	R ecent Accounting Pronouncements – Adopted in the current year In August 2018, 2018 15, 350 40 third 2018, not In March 2018, 2018 05, 740 No. 118, No. 118, not not no one 2017 2018 one 8 Effective December 31, 2017, 606 not December 31, 2017. 606 The Company’s most significant Topic 606 As a result of this change, the Company expects a negative impact to revenue and pre-tax income with the remaining balance of the cumulative effect adjustment predominantly impacting fiscal years 2019 2020. not 606, December 31, 2017 ( Balance Sheet Balance as of December 30, 2017 Adjustments due to Topic 606 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 Topic 606 fifty-two February 2, 2019 February 2, 2019 606” For the fifty-two weeks ended February 2, 2019 Income Statement As Reported Without adoption of Topic 606 Effect of Change Income Statement Net retail sales $ 326,304 $ 329,081 $ (2,777 ) Commercial revenue 6,560 6,560 - International franchising 3,721 3,721 - Total revenues 336,585 339,362 (2,777 ) Total costs and expenses - - - Income tax expense (benefit) (574 ) (485 ) 89 Net loss (17,933 ) $ (15,245 ) $ (2,688 ) February 2, 2019 Balance Sheet As Reported Without adoption of Topic 606 Effect of Change Liabilities Accrued expenses (1) $ 10,047 $ 9,985 $ (62 ) Gift cards and customer deposits (1) 21,643 31,163 9,520 Stockholders’ equity Retained earnings (1) 37,094 30,529 (6,565 ) Net effect of Change in Liabilities and Stockholders' equity $ 2,893 ( 1 606 fifty-two February 2, 2019, December 31, 2017 five February 3, 2018 not The impact of adoption of Topic 606 fifty-two February 2, 2019 not Recent Accounting Pronouncements – Pending adoption In February 2016, 842” 842 12 842 2017, 842’s Topic 842 2019 may not not not Upon adoption of Topic 842 February 3, 2019 first 2019, 350 842 $200 842 not 842 10

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Feb. 02, 2019
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 Topic 606 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 fifty-two weeks ended February 2, 2019 Income Statement As Reported Without adoption of Topic 606 Effect of Change Income Statement Net retail sales $ 326,304 $ 329,081 $ (2,777 ) Commercial revenue 6,560 6,560 - International franchising 3,721 3,721 - Total revenues 336,585 339,362 (2,777 ) Total costs and expenses - - - Income tax expense (benefit) (574 ) (485 ) 89 Net loss (17,933 ) $ (15,245 ) $ (2,688 ) February 2, 2019 Balance Sheet As Reported Without adoption of Topic 606 Effect of Change Liabilities Accrued expenses (1) $ 10,047 $ 9,985 $ (62 ) Gift cards and customer deposits (1) 21,643 31,163 9,520 Stockholders’ equity Retained earnings (1) 37,094 30,529 (6,565 ) Net effect of Change in Liabilities and Stockholders' equity $ 2,893

Note 4 - Prepaid Expenses and_2

Note 4 - Prepaid Expenses and Other Current Assets (Tables)	12 Months Ended
	Feb. 02, 2019
Notes Tables
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	February 2, December 30, 2019 2017 Prepaid occupancy $ 5,497 $ 7,688 Prepaid income taxes 2,245 887 Other 5,218 4,771 Total $ 12,960 $ 13,346

Note 5 - Property and Equipme_2

Note 5 - Property and Equipment, Net (Tables)	12 Months Ended
	Feb. 02, 2019
Notes Tables
Property, Plant and Equipment [Table Text Block]	February 2, December 30, 2019 2017 Land $ 2,261 $ 2,261 Furniture and fixtures 43,127 44,191 Computer hardware 25,659 27,122 Building 14,970 14,970 Leasehold improvements 104,858 111,717 Computer software 46,506 42,911 Construction in progress 3,583 7,774 240,964 250,946 Less accumulated depreciation 174,596 173,195 Total, net $ 66,368 $ 77,751

Note 6 - Other Intangible Ass_2

Note 6 - Other Intangible Assets (Tables)	12 Months Ended
	Feb. 02, 2019
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	February 2, December 30, 2019 2017 Trademarks and other intellectual property $ 16,215 $ 15,656 Less accumulated amortization 15,484 14,661 Total, net $ 731 $ 995

Note 7 - Accrued Expenses (Tabl

Note 7 - Accrued Expenses (Tables)	12 Months Ended
	Feb. 02, 2019
Notes Tables
Schedule of Accrued Liabilities [Table Text Block]	February 2, December 30, 2019 2017 Accrued wages, bonuses and related expenses $ 5,453 $ 5,863 Sales tax payable 1,286 4,858 Accrued rent and related expenses 3,233 3,679 Current income taxes payable 75 789 Total $ 10,047 $ 15,189

Note 8 - Income Taxes (Tables)

Note 8 - Income Taxes (Tables)	12 Months Ended
	Feb. 02, 2019
Notes Tables
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]	Fiscal year ended Five weeks ended February 2, December 30, February 3, 2019 2017 2018 Domestic $ (4,175 ) $ 13,081 $ (1,275 ) Foreign (14,332 ) 732 247 Total income (loss) before income taxes $ (18,507 ) $ 13,813 $ (1,028 )
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Fiscal year ended Five weeks ended February 2, December 30, February 3, 2019 2017 2018 Current: U.S. Federal $ (508 ) $ 683 $ (125 ) U.S. State (263 ) 609 21 Foreign (448 ) (313 ) 78 Deferred: U.S. Federal (836 ) 3,815 (181 ) U.S. State 239 (113 ) 10 Foreign 1,242 1,216 14 Income tax expense (benefit) $ (574 ) $ 5,897 $ (183 )
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	February 2, December 30, 2019 2017 Deferred tax assets: Net operating loss carryforwards $ 4,371 $ 764 Deferred revenue 2,661 3,120 Deferred compensation 1,729 1,414 Accrued rents 1,203 1,625 Intangible assets 1,201 1,466 Inventories 987 1,179 Carryforward of tax credits 861 25 Receivable write-offs 477 40 Accrued compensation 88 533 Other 1,056 1,188 Total gross deferred tax assets 14,634 11,354 Less: Valuation allowance 5,079 1,301 Total deferred tax assets, net of valuation allowance 9,555 10,053 Deferred tax liabilities: Deferred revenue (4,088 ) - Depreciation (1,113 ) (1,704 ) Deferred expense (763 ) (1,907 ) Other (492 ) (61 ) Total deferred tax liabilities (6,456 ) (3,672 ) Net deferred tax assets $ 3,099 $ 6,381
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]	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 (1) 659 Increases for prior year tax positions 288 Decreases for prior year tax positions (333 ) Settlements (183 ) Lapse of statute of limitations (13 ) Balance as of February 2, 2019 $ 418
Summary of Income Tax Examinations [Table Text Block]	United States (Federal) 2016 through 2018 United Kingdom 2016 through 2018

Note 10 - Commitments and Con_2

Note 10 - Commitments and Contingencies (Tables)	12 Months Ended
	Feb. 02, 2019
Notes Tables
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	2019 $ 41,800 2020 35,192 2021 31,940 2022 29,265 2023 24,961 Subsequent to 2023 49,782 Total $ 212,940

Note 11 - Net Income (Loss) P_2

Note 11 - Net Income (Loss) Per Share (Tables)	12 Months Ended
	Feb. 02, 2019
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Fiscal year ended Five weeks ended February 2, December 30, February 3, 2019 2017 2018 NUMERATOR: Net income (loss) before allocation of earnings to participating securities $ (17,933 ) $ 7,916 $ (845 ) Less: Earnings allocated to participating securities - 96 - Net income (loss) $ (17,933 ) $ 7,820 $ (845 ) DENOMINATOR: Weighted average number of common shares outstanding - basic 14,591,270 15,572,045 14,860,511 Dilutive effect of share-based awards: - 185,015 - Weighted average number of common shares outstanding - dilutive 14,591,270 15,757,060 14,860,511 Basic income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders $ (1.23 ) $ 0.50 $ (0.06 ) Diluted income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders $ (1.23 ) $ 0.50 $ (0.06 )

Note 12 - Stock Incentive Pla_2

Note 12 - Stock Incentive Plans (Tables)	12 Months Ended
	Feb. 02, 2019
Notes Tables
Share-based Compensation, Stock Options, Activity [Table Text Block]	Options Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value (in thousands) 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 Granted (1) 213,687 8.60 Exercised (1) (53,040 ) 5.20 Forfeited (1,536 ) 11.19 Outstanding, February 2, 2019 950,678 $ 9.67 4.8 $ - Options Exercisable as of: February 2, 2019 625,663 $ 9.69 4.6 $ -
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	2018 2017 Dividend yield 0 % 0 % Historical volatility 50 % 47 % Risk-free rate 2 % 2 % Expected life 3.5 6.0 Weighted average grant date fair value $ 3.31 $ 4.18
Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity [Table Text Block]	Time-Based Restricted Stock Performance-Based Restricted Stock Shares Weighted Average Grant Date Fair Value Shares Weighted Average Grant Date Fair Value 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 or expired — — (13,704 ) 13.68 Outstanding, December 30, 2017 361,539 $ 10.97 289,615 $ 13.66 Granted (1) 208,913 8.68 83,256 8.60 Vested (1) (178,329 ) 11.82 (6,323 ) 20.58 Forfeited (1) (12,345 ) 10.99 — - Canceled or expired — — (199,395 ) 15.47 Outstanding, February 2, 2019 379,778 $ 9.31 167,153 $ 8.73

Note 13 - Stockholders' Equity

Note 13 - Stockholders' Equity (Tables)	12 Months Ended
	Feb. 02, 2019
Notes Tables
Schedule of Common Stock Outstanding Roll Forward [Table Text Block]	Common Stock 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 Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding (4,038 ) Repurchase of shares (528,228 ) Shares as of February 3, 2018 14,983,694 Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding 207,406 Repurchase of shares (237,958 ) Shares as of February 2, 2019 14,953,142

Note 15 - Segment Information (

Note 15 - Segment Information (Tables)	12 Months Ended
	Feb. 02, 2019
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Direct-to- International Consumer Commercial Franchising Total Fifty-two weeks ended February 2, 2019 Net sales to external customers $ 326,304 $ 6,560 $ 3,721 $ 336,585 Income (loss) before income taxes (20,801 ) 2,293 1 (18,507 ) Capital expenditures 11,253 - - 11,253 Depreciation and amortization 16,013 1 28 16,042 Fifty-two weeks ended December 30, 2017 Net sales to external customers $ 349,408 $ 6,007 $ 2,451 $ 357,866 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 Five weeks ended February 3, 2018 Net sales to external customers $ 29,586 $ 358 $ 279 $ 30,223 Income (loss) before income taxes (1,269 ) 95 146 (1,028 ) Capital expenditures 1,270 - - 1,270 Depreciation and amortization 1,505 - 2 1,507 Total Assets as of: February 2, 2019 $ 159,269 $ 7,283 $ 5,494 $ 172,046 December 30, 2017 188,685 5,949 3,355 197,989
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 February 2, 2019 Net sales to external customers $ 283,347 $ 51,231 $ 2,007 $ 336,585 Property and equipment, net 60,490 5,860 18 66,368 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 Five weeks ended February 3, 2018 Net sales to external customers $ 24,575 $ 5,471 $ 177 $ 30,223

Note 16 - Transition Period F_2

Note 16 - Transition Period Financial Information (Tables)	12 Months Ended
	Feb. 02, 2019
Notes Tables
Schedule of Transition Period Financial Information [Table Text Block]	5 Weeks 4 Weeks Ended Ended February 3, January 28, 2018 2017 (unaudited) Consolidated statements of income Total revenues $ 30,223 $ 24,130 Consolidated gross profit 13,902 10,045 Selling, general and administrative 14,920 11,231 Interest expense, net 10 (2 ) Income before income taxes (1,028 ) (1,184 ) Income benefit expense (183 ) (424 ) Net loss (845 ) (760 ) Loss per common share Basic and diluted $ (0.06 ) $ (0.05 ) Shares used in computing per share amounts - basic and diluted 14,860,511 15,526,642

Schedule II - Valuation and Q_2

Schedule II - Valuation and Qualifying Accounts (Tables)	12 Months Ended
	Feb. 02, 2019
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 2018 $ 1,279 $ 4,228 $ (428 ) $ 5,079 Five weeks ended February 3, 2018 1,301 28 (50 ) 1,279 2017 576 323 402 1,301 Receivables Allowance for Doubtful Accounts 2018 $ 3,260 $ 1,029 $ 1,111 $ 5,400 Five weeks ended February 3, 2018 3,072 16 172 3,260 2017 3,585 372 (885 ) 3,072 (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

Note 2 - Summary of Significa_3

Note 2 - Summary of Significant Accounting Policies (Details Textual) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Feb. 03, 2018	Feb. 02, 2019	Dec. 30, 2017	Feb. 03, 2019
Inventory, Supplies, Net of Reserves		$ 2,900	$ 2,700
Inventory Valuation Reserves, Ending Balance		900	1,000
Allowance for Doubtful Accounts Receivable, Current, Ending Balance		5,400	3,100
Asset Impairment Charges, Total		5,871	104
Advertising Expense		16,500	19,000
Foreign Currency Transaction Gain (Loss), before Tax, Total	400	(1,000)	1,600
Subsequent Event [Member] | Accounting Standards Update 2016-02 [Member]
Operating Lease, Liability, Total				$ 200,000
Prepaid Expenses and Other Current Assets [Member]
Deferred Compensation Plan Assets		100	100
Other Noncurrent Liabilities [Member]
Deferred Compensation Liability, Current and Noncurrent, Total		1,000	1,000
Selling, General and Administrative Expenses [Member]
Allocated Share-based Compensation Expense, Total	$ 200	$ 3,400	$ 3,400
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 2 - Summary of Significa_4

Note 2 - Summary of Significant Accounting Policies - Adoption of ASC 606 (Details) - USD ($) $ in Thousands		1 Months Ended		12 Months Ended
		Feb. 03, 2018	Jan. 28, 2017	Feb. 02, 2019		Dec. 30, 2017		Dec. 31, 2017
Prepaid expenses and other current assets				$ 12,960		$ 13,346		$ 13,333
Deferred tax assets				3,099		6,381		3,501
Adjustment: assets				172,046		197,989
Accrued expenses				10,047	[1]	15,189	[2]	15,340	[2]
Gift cards and customer deposits				21,643	[1]	33,926		21,629
Retained Earnings				37,094	[1]	49,760		59,013
Adjustment: liabilities and stockholders' equity				172,046		197,989
Net retail sales		$ 30,223	$ 24,130	336,585		357,866
Total costs and expenses
Income tax expense (benefit)		(183)	(424)	(574)		5,897
Net loss		(845)	$ (760)	(17,933)		7,916
Calculated under Revenue Guidance in Effect before Topic 606 [Member]
Accrued expenses	[1]			9,985
Gift cards and customer deposits	[1]			31,163
Retained Earnings	[1]			30,529
Net retail sales				339,362
Total costs and expenses
Income tax expense (benefit)				(485)
Net loss				(15,245)
Difference between Revenue Guidance in Effect before and after Topic 606 [Member]
Accrued expenses	[1]			(62)
Gift cards and customer deposits	[1]			9,520
Retained Earnings	[1]			(6,565)
Adjustment: liabilities and stockholders' equity				2,893
Net retail sales				(2,777)
Total costs and expenses
Income tax expense (benefit)				89
Net loss				(2,688)
Retail [Member]
Net retail sales		29,586		326,304		349,408
Retail [Member] | Calculated under Revenue Guidance in Effect before Topic 606 [Member]
Net retail sales				329,081
Retail [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member]
Net retail sales				(2,777)
Commercial Product and Service [Member]
Net retail sales		358		6,560		6,007
Commercial Product and Service [Member] | Calculated under Revenue Guidance in Effect before Topic 606 [Member]
Net retail sales				6,560
Commercial Product and Service [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member]
Net retail sales
International Franchising [Member]
Net retail sales		$ 279		3,721		$ 2,451
International Franchising [Member] | Calculated under Revenue Guidance in Effect before Topic 606 [Member]
Net retail sales				3,721
International Franchising [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member]
Net retail sales
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)
[1]	The impact on the balances without adoption of Topic 606 includes the activity for the fifty-two weeks ended February 2, 2019, and the December 31, 2017 adjustment. The activity for the five weeks ended February 3, 2018 was not significant.
[2]	The impact on the balances due to the adoption of Topic 606 includes income tax payable.

Note 3 - Revenue (Details Textu

Note 3 - Revenue (Details Textual)	12 Months Ended
	Feb. 02, 2019
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 4 - Prepaid Expenses and_3

Note 4 - Prepaid Expenses and Other Current Assets - Summary of Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Feb. 02, 2019	Dec. 31, 2017	Dec. 30, 2017
Prepaid occupancy	$ 5,497		$ 7,688
Prepaid income taxes	2,245		887
Other	5,218		4,771
Total	$ 12,960	$ 13,333	$ 13,346

Note 5 - Property and Equipme_3

Note 5 - Property and Equipment, Net (Details Textual) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended	12 Months Ended
	Feb. 03, 2018	Feb. 02, 2019	Feb. 02, 2019	Dec. 30, 2017
Depreciation, Total	$ 1,400		$ 15,300	$ 15,100
Asset Impairment Charges, Total			5,871	104
Store Asset [Member]
Asset Impairment Charges, Total		$ 4,600	5,195	21
Property And Equipment [Member] | Selling, General and Administrative Expenses [Member]
Impairment of Long-Lived Assets to be Disposed of	$ 0	$ 700	$ 700	$ 100

Note 5 - Property and Equipme_4

Note 5 - Property and Equipment, Net - Property and Equipment (Details) - USD ($) $ in Thousands	Feb. 02, 2019	Dec. 30, 2017
Property, plant and equipment, gross	$ 240,964	$ 250,946
Less accumulated depreciation	174,596	173,195
Total, net	66,368	77,751
Land [Member]
Property, plant and equipment, gross	2,261	2,261
Furniture and Fixtures [Member]
Property, plant and equipment, gross	43,127	44,191
Computer Equipment [Member]
Property, plant and equipment, gross	25,659	27,122
Building [Member]
Property, plant and equipment, gross	14,970	14,970
Leasehold Improvements [Member]
Property, plant and equipment, gross	104,858	111,717
Software and Software Development Costs [Member]
Property, plant and equipment, gross	46,506	42,911
Construction in Progress [Member]
Property, plant and equipment, gross	$ 3,583	$ 7,774

Note 6 - Other Intangible Ass_3

Note 6 - Other Intangible Assets (Details Textual) - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	Feb. 03, 2018	Feb. 02, 2019	Dec. 30, 2017	Feb. 03, 2019
Trademarks And Intellectual Property [Member]
Finite-Lived Intangible Asset, Useful Life		3 years
Amortization of Intangible Assets, Total	$ 0.1	$ 0.7	$ 1
Other Intangible Assets [Member]
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months				$ 0.7

Note 6 - Other Intangible Ass_4

Note 6 - Other Intangible Assets - Other Intangible Assets (Details) - USD ($) $ in Thousands	Feb. 02, 2019	Dec. 30, 2017
Trademarks and other intellectual property	$ 16,215	$ 15,656
Less accumulated amortization	15,484	14,661
Total, net	$ 731	$ 995

Note 7 - Accrued Expenses - Sum

Note 7 - Accrued Expenses - Summary of Accrued Expenses (Details) - USD ($) $ in Thousands	Feb. 02, 2019		Dec. 31, 2017	[2]	Dec. 30, 2017
Accrued wages, bonuses and related expenses	$ 5,453				$ 5,863
Sales tax payable	1,286				4,858
Accrued rent and related expenses	3,233				3,679
Current income taxes payable	75				789
Total	$ 10,047	[1]	$ 15,340		$ 15,189	[2]
[1]	The impact on the balances without adoption of Topic 606 includes the activity for the fifty-two weeks ended February 2, 2019, and the December 31, 2017 adjustment. The activity for the five weeks ended February 3, 2018 was not significant.
[2]	The impact on the balances due to the adoption of Topic 606 includes income tax payable.

Note 8 - Income Taxes (Details

Note 8 - Income Taxes (Details Textual) - USD ($) $ in Thousands	1 Months Ended		3 Months Ended	12 Months Ended
	Feb. 03, 2018	Jan. 28, 2017	Feb. 02, 2019	Feb. 02, 2019	Dec. 30, 2017	Dec. 31, 2016
Income Tax Expense (Benefit), Total	$ (183)	$ (424)		$ (574)	$ 5,897
Effective Income Tax Rate Reconciliation, Percent, Total	17.80%			3.10%	42.70%
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%			21.00%	34.00%
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Amount					$ 1,400
Operating Loss Carryforwards, Total			$ 21,000	$ 21,000
Tax Credit Carryforward, Amount			900	900
Tax Adjustments, Settlements, and Unusual Provisions				200
Income Tax Expense (Benefit), Continuing Operations, Adjustment of Deferred Tax (Asset) Liability				(100)
Tax Cuts And Jobs Act of 2017 Change in Tax Rate Income Tax Expense (Benefit)				(100)
Unrecognized Tax Benefits, Ending Balance			418	418	659	$ 961
Unrecognized Tax Benefits that Would Impact Effective Tax Rate			200	200	300
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense, Total				100	100
Income Tax Examination, Penalties and Interest Expense, Total	$ 100			100	100
Significant Change in Unrecognized Tax Benefits is Reasonably Possible, Amount of Unrecorded Benefit			400	400
Foreign Tax Authority [Member]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount				$ 500	$ 300
Foreign Tax Authority [Member] | UNITED KINGDOM
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount			$ 3,700

Note 8 - Income Taxes - Income

Note 8 - Income Taxes - Income Before Income Taxes From Domestic and Foreign Operations (Details) - USD ($) $ in Thousands	1 Months Ended		12 Months Ended
	Feb. 03, 2018	Jan. 28, 2017	Feb. 02, 2019	Dec. 30, 2017
Domestic	$ (1,275)		$ (4,175)	$ 13,081
Foreign	247		(14,332)	732
Total income (loss) before income taxes	$ (1,028)	$ (1,184)	$ (18,507)	$ 13,813

Note 8 - Income Taxes - Compone

Note 8 - Income Taxes - Components of the Provision for Income Taxes (Details) - USD ($) $ in Thousands	1 Months Ended		12 Months Ended
	Feb. 03, 2018	Jan. 28, 2017	Feb. 02, 2019	Dec. 30, 2017
Current:
U.S. Federal	$ (125)		$ (508)	$ 683
U.S. State	21		(263)	609
Foreign	78		(448)	(313)
Deferred:
U.S. Federal	(181)		(836)	3,815
U.S. State	10		239	(113)
Foreign	14		1,242	1,216
Income tax expense (benefit)	$ (183)	$ (424)	$ (574)	$ 5,897

Note 8 - Income Taxes - Tempora

Note 8 - Income Taxes - Temporary Differences That Gave Rise to Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Feb. 02, 2019	Dec. 30, 2017
Deferred tax assets:
Net operating loss carryforwards	$ 4,371	$ 764
Deferred revenue	2,661	3,120
Deferred compensation	1,729	1,414
Accrued rents	1,203	1,625
Intangible assets	1,201	1,466
Inventories	987	1,179
Carryforward of tax credits	861	25
Receivable write-offs	477	40
Accrued compensation	88	533
Other	1,056	1,188
Total gross deferred tax assets	14,634	11,354
Less: Valuation allowance	5,079	1,301
Total deferred tax assets, net of valuation allowance	9,555	10,053
Deferred tax liabilities:
Deferred revenue	(4,088)
Depreciation	(1,113)	(1,704)
Deferred expense	(763)	(1,907)
Other	(492)	(61)
Total deferred tax liabilities	(6,456)	(3,672)
Net deferred tax assets	$ 3,099	$ 6,381

Note 8 - Income Taxes - Reconci

Note 8 - Income Taxes - Reconciliation of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Feb. 02, 2019	Dec. 30, 2017
Balance		$ 961
Increases for prior year tax positions	$ 288	57
Decreases for prior year tax positions	(333)	(359)
Settlements	(183)
Lapse of statute of limitations	(13)
Balance	$ 418	$ 659

Note 8 - Income Taxes - Open Ta

Note 8 - Income Taxes - Open Tax Year (Details)	12 Months Ended
	Feb. 02, 2019
Domestic Tax Authority [Member] | Internal Revenue Service (IRS) [Member]
Open tax year	2016 2017 2018
Foreign Tax Authority [Member] | Her Majesty's Revenue and Customs (HMRC) [Member]
Open tax year	2016 2017 2018

Note 9 - Line of Credit (Detail

Note 9 - Line of Credit (Details Textual) - USD ($)	Dec. 13, 2018	Feb. 02, 2019
Line of Credit Facility, Maximum Borrowing Capacity		$ 35,000,000
Pledge Of Ownership Interest In Foreign Subsidiaries		66.00%
Long-term Line of Credit, Total		$ 0
Line of Credit Facility, Remaining Borrowing Capacity		$ 35,000,000
Line of Credit [Member]
Line of Credit Facility, Commitment Fee Percentage	0.125%	0.075%
Dividends, Minimum Required Outstanding Line of Credit		$ 0
Dividends, Minimum Required Cash Balance		10,000,000
Dividends, Maximum Distribution Amount		$ 1,000,000
Line of Credit [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	1.80%	1.25%

Note 10 - Commitments and Con_3

Note 10 - Commitments and Contingencies (Details Textual) - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	Feb. 03, 2018	Feb. 02, 2019	Dec. 30, 2017
Operating Leases, Rent Expense, Net, Total	$ 3.7	$ 45.9	$ 45
Operating Leases, Rent Expense, Contingent Rentals	$ 0.1	1.5	$ 1.2
Litigation Receivable, Gross		3.9
Litigation Receivables, Reserve		3.1
Litigation Receivables, Net		$ 0.8

Note 10 - Commitments and Con_4

Note 10 - Commitments and Contingencies - Future Minimum Lease Payments (Details) $ in Thousands	Feb. 02, 2019USD ($)
2019	$ 41,800
2020	35,192
2021	31,940
2022	29,265
2023	24,961
Subsequent to 2023	49,782
Total	$ 212,940

Note 11 - Net Income (Loss) P_3

Note 11 - Net Income (Loss) Per Share (Details Textual) - shares	1 Months Ended	12 Months Ended
	Feb. 03, 2018	Feb. 02, 2019	Dec. 30, 2017
Employee Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	380,496	572,239	325,427

Note 11 - Net Income (Loss) P_4

Note 11 - Net Income (Loss) Per Share - Computation Basic and Diluted Earnings Per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended		12 Months Ended
	Feb. 03, 2018	Jan. 28, 2017	Feb. 02, 2019	Dec. 30, 2017
Net income (loss) before allocation of earnings to participating securities	$ (845)	$ (760)	$ (17,933)	$ 7,916
Less: Earnings allocated to participating securities				96
Net income (loss)	$ (845)		$ (17,933)	$ 7,820
Weighted average number of common shares outstanding - basic (in shares)	14,860,511		14,591,270	15,572,045
Dilutive effect of share-based awards: (in shares)				185,015
Weighted average number of common shares outstanding - dilutive (in shares)	14,860,511		14,591,270	15,757,060
Basic income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders (in dollars per share)	$ (0.06)		$ (1.23)	$ 0.50
Diluted income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders (in dollars per share)	$ (0.06)		$ (1.23)	$ 0.50

Note 12 - Stock Incentive Pla_3

Note 12 - Stock Incentive Plans (Details Textual) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended	12 Months Ended
	Feb. 03, 2018	Feb. 02, 2019		Dec. 30, 2017	Dec. 31, 2016	May 11, 2017
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	0	213,687	[1]	72,051
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercised in Period, Grant Date Fair Value		$ 0.2		$ 0.1
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value		$ 0.2		$ 0.1
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant		529,098		984,758
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Total		$ 3.1
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition				1 year 109 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	0	53,040	[1]	1,269
Minimum [Member]
Performance-based Shares, Payout Opportunity, Percentage		25.00%		25.00%	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	3,479	208,913		258,060
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 9.25	$ 8.68		$ 9.18
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period	129	178,329		179,132
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value	$ 11.65	$ 11.82		$ 12.20
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period	7,477	12,345		33,505
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value	$ 10.70	$ 10.99		$ 12.55
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value		$ 2.2		$ 2.3
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		83,256		83,897
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value		$ 8.60		$ 8.85
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period		6,323		6,472
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value		$ 20.58		$ 20.54
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period				15,247
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value				$ 14.28
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		62,500		83,897	149,393
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value		$ 8.60		$ 8.85
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Grants In Period Shares Earned				12,580
Second Target Number of Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		20,756
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value		$ 8.60			$ 13.69
The 2017 Omnibus Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized						1,000,000
[1]	No options were granted or exercised for the five weeks ended February 3, 2018.

Note 12 - Stock Incentive Pla_4

Note 12 - Stock Incentive Plans - Activity for Stock Options (Details) - $ / shares	1 Months Ended	12 Months Ended
	Feb. 03, 2018	Feb. 02, 2019		Dec. 30, 2017
Outstanding (in shares)	791,567			757,784
Outstanding, weighted average exercise price (in dollars per share)	$ 9.67			$ 9.91
Granted (in shares)	0	213,687	[1]	72,051
Granted, weighted average exercise price (in dollars per share)		$ 8.60	[1]	$ 8.85
Exercised (in shares)	0	(53,040)	[1]	(1,269)
Exercised, weighted average exercise price (in dollars per share)		$ 5.20	[1]	$ 6.36
Forfeited (in shares)		(1,536)		(26,795)
Forfeited, weighted average exercise price (in dollars per share)		$ 11.19		$ 13.45
Canceled or expired (in shares)				(10,204)
Canceled or expired, weighted average exercise price (in dollars per share)				$ 12.51
Outstanding (in shares)		950,678		791,567
Outstanding, weighted average exercise price (in dollars per share)		$ 9.67		$ 9.67
Outstanding, weighted average remaining contractual term (Year)		4 years 292 days
Exercisable (in shares)		625,663
Exercisable, weighted average exercise price (in dollars per share)		$ 9.69
Options exercisable, weighted average remaining contractual term (Year)		4 years 219 days
[1]	No options were granted or exercised for the five weeks ended February 3, 2018.

Note 12 - Stock Incentive Pla_5

Note 12 - Stock Incentive Plans - Assumptions Used in the Option Pricing Model (Details) - $ / shares	12 Months Ended
	Feb. 02, 2019	Dec. 30, 2017
Dividend yield	0.00%	0.00%
Historical volatility	50.00%	47.00%
Risk-free rate	2.00%	2.00%
Expected life (Year)	3 years 182 days	6 years
Weighted average grant date fair value (in dollars per share)	$ 3.31	$ 4.18

Note 12 - Stock Incentive Pla_6

Note 12 - Stock Incentive Plans - Activity for Time-based and Performance-based Restricted Stock (Details) - $ / shares	1 Months Ended	12 Months Ended
	Feb. 03, 2018	Feb. 02, 2019	Dec. 30, 2017
Restricted Stock [Member]
Outstanding (in shares)	361,539		316,116
Outstanding, weighted average grant date fair value (in dollars per share)	$ 10.97		$ 13.30
Granted (in shares)	3,479	208,913	258,060
Granted, weighted average grant date fair value (in dollars per share)	$ 9.25	$ 8.68	$ 9.18
Vested (in shares)	(129)	(178,329)	(179,132)
Vested, weighted average grant date fair value (in dollars per share)	$ 11.65	$ 11.82	$ 12.20
Forfeited (in shares)	(7,477)	(12,345)	(33,505)
Forfeited, weighted average grant date fair value (in dollars per share)	$ 10.70	$ 10.99	$ 12.55
Canceled or expired (in shares)
Canceled, weighted average grant date fair value (in dollars per share)
Outstanding (in shares)		379,778	361,539
Outstanding, weighted average grant date fair value (in dollars per share)		$ 9.31	$ 10.97
Performance Shares [Member]
Outstanding (in shares)	289,615		241,141
Outstanding, weighted average grant date fair value (in dollars per share)	$ 13.66		$ 15.39
Granted (in shares)		83,256	83,897
Granted, weighted average grant date fair value (in dollars per share)		$ 8.60	$ 8.85
Vested (in shares)		(6,323)	(6,472)
Vested, weighted average grant date fair value (in dollars per share)		$ 20.58	$ 20.54
Forfeited (in shares)			(15,247)
Forfeited, weighted average grant date fair value (in dollars per share)			$ 14.28
Canceled or expired (in shares)		(199,395)	(13,704)
Canceled, weighted average grant date fair value (in dollars per share)		$ 15.47	$ 13.68
Outstanding (in shares)		167,153	289,615
Outstanding, weighted average grant date fair value (in dollars per share)		$ 8.73	$ 13.66

Note 13 - Stockholders' Equit_2

Note 13 - Stockholders' Equity - Summary Changes in Outstanding Shares of Common Stock (Details) - shares	1 Months Ended	12 Months Ended
	Feb. 03, 2018	Feb. 02, 2019	Dec. 31, 2016
Shares outstanding (in shares)	15,515,960	14,983,694	15,856,927
Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding (in shares)	(4,038)	207,406	172,758
Repurchase of shares (in shares)	(528,228)	(237,958)	(513,725)
Shares outstanding (in shares)	14,983,694	14,953,142	15,515,960

Note 14 - Major Vendors (Detail

Note 14 - Major Vendors (Details Textual)	12 Months Ended
	Feb. 02, 2019	Dec. 30, 2017
Number Of Major Vendors	4	4
Inventory Purchases [Member] | Supplier Concentration Risk [Member]
Concentration Risk, Percentage	78.00%	79.00%

Note 15 - Segment Information_2

Note 15 - Segment Information (Details Textual) $ in Thousands	1 Months Ended	3 Months Ended	12 Months Ended
	Feb. 03, 2018USD ($)	Feb. 02, 2019USD ($)	Feb. 02, 2019USD ($)	Dec. 30, 2017USD ($)
Number of Operating Segments			3
Number of Reportable Segments			3
Asset Impairment Charges, Total			$ 5,871	$ 104
Store Asset [Member]
Asset Impairment Charges, Total		$ 4,600	5,195	21
Property And Equipment [Member] | Selling, General and Administrative Expenses [Member]
Impairment of Long-Lived Assets to be Disposed of	$ 0	$ 700	$ 700	$ 100

Note 15 - Segment Information -

Note 15 - Segment Information - Financial Information for the Company's Reportable Segments (Details) - USD ($) $ in Thousands	1 Months Ended		12 Months Ended
	Feb. 03, 2018	Jan. 28, 2017	Feb. 02, 2019	Dec. 30, 2017
Net sales to external customers	$ 30,223	$ 24,130	$ 336,585	$ 357,866
Income (loss) before income taxes	(1,028)	$ (1,184)	(18,507)	13,813
Capital expenditures, net	1,270		11,253	18,073
Depreciation and amortization	1,507		16,042	16,165
Total assets			172,046	197,989
Direct to Consumer [Member]
Net sales to external customers	29,586		326,304	349,408
Income (loss) before income taxes	(1,269)		(20,801)	10,436
Capital expenditures, net	1,270		11,253	17,882
Depreciation and amortization	1,505		16,013	16,101
Total assets			159,269	188,685
Commercial [Member]
Net sales to external customers	358		6,560	6,007
Income (loss) before income taxes	95		2,293	934
Capital expenditures, net
Depreciation and amortization			1	2
Total assets			7,283	5,949
International Franchising [Member]
Net sales to external customers	279		3,721	2,451
Income (loss) before income taxes	146		1	2,443
Capital expenditures, net				191
Depreciation and amortization	$ 2		28	62
Total assets			$ 5,494	$ 3,355

Note 15 - Segment Information_3

Note 15 - Segment Information - Sales to External Customers and Long-lived Assets by Geographic Area (Details) - USD ($) $ in Thousands		1 Months Ended		12 Months Ended
		Feb. 03, 2018	Jan. 28, 2017	Feb. 02, 2019	Dec. 30, 2017
Net sales to external customers		$ 30,223	$ 24,130	$ 336,585	$ 357,866
Property and equipment, net				66,368	77,751
North America [Member]
Net sales to external customers	[1]	24,575		283,347	293,282
Property and equipment, net	[1]			60,490	68,141
Europe [Member]
Net sales to external customers	[2]	5,471		51,231	61,901
Property and equipment, net	[2]			5,860	9,578
Other Geographic Region [Member]
Net sales to external customers	[3]	$ 177		2,007	2,683
Property and equipment, net	[3]			$ 18	$ 32
[1]	North America includes the United States, Canada, Puerto Rico and franchise business in Mexico
[2]	Europe includes the U.K., Ireland, Denmark and franchise businesses in Europe
[3]	Other includes franchise businesses outside of North America and Europe and a corporately-managed location in China

Note 16 - Transition Period F_3

Note 16 - Transition Period Financial Information - Unaudited Comparative Financial Information (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended		12 Months Ended
	Feb. 03, 2018	Jan. 28, 2017	Feb. 02, 2019	Dec. 30, 2017
Net retail sales	$ 30,223	$ 24,130	$ 336,585	$ 357,866
Consolidated gross profit	13,902	10,045	138,754	168,973
Selling, general and administrative expense	14,920	11,231	157,176	155,149
Interest expense, net	10	(2)	85	11
Income before income taxes	(1,028)	(1,184)	(18,507)	13,813
Income tax expense (benefit)	(183)	(424)	(574)	5,897
Net loss	$ (845)	$ (760)	$ (17,933)	$ 7,916
Basic and diluted (in dollars per share)	$ (0.06)	$ (0.05)
Shares used in computing per share amounts - basic and diluted (in shares)	14,860,511	15,526,642

Schedule II - Valuation and Q_3

Schedule II - Valuation and Qualifying Accounts - Summary of Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Feb. 03, 2018	Feb. 02, 2019		Dec. 30, 2017
SEC Schedule, 12-09, Valuation Allowance, Deferred Tax Asset [Member]
Beginning Balance	$ 1,301	$ 1,279		$ 576
Charged to cost and expenses	28	4,228		323
Other	(50)	(428)	[1],[2]	402	[1],[2]
Ending Balance	1,279	5,079		1,301
SEC Schedule, 12-09, Allowance, Credit Loss [Member]
Beginning Balance	3,072	3,260		3,585
Charged to cost and expenses	16	1,029		372
Other	172	1,111	[1],[2]	(885)	[1],[2]
Ending Balance	$ 3,260	$ 5,400		$ 3,072
[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