Build-A-Bear Workshop (BBW) 10-K 15 Apr 21 2020 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Jan. 30, 2021	Apr. 12, 2021	Aug. 01, 2020
Document Information [Line Items]
Entity Central Index Key	0001113809
Entity Registrant Name	BUILD-A-BEAR WORKSHOP INC
Amendment Flag	false
Current Fiscal Year End Date	--01-30
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2020
Document Type	10-K
Document Annual Report	true
Document Period End Date	Jan. 30, 2021
Document Transition Report	false
Entity File Number	001-32320
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	43-1883836
Entity Address, Address Line One	415 South 18th St.
Entity Address, City or Town	St. Louis,
Entity Address, State or Province	MO
Entity Address, Postal Zip Code	63103
City Area Code	314
Local Phone Number	423-8000
Title of 12(b) Security	Common Stock, par value $0.01 per share
Trading Symbol	BBW
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 36,800,000
Entity Common Stock, Shares Outstanding		15,979,039

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Jan. 30, 2021	Feb. 01, 2020
Current assets:
Cash, cash equivalents and restricted cash	$ 34,840	$ 26,726
Inventories, net	46,947	53,381
Receivables, net	8,295	11,526
Prepaid expenses and other current assets	10,111	7,117
Total current assets	100,193	98,750
Operating lease right-of-use asset	104,825	126,144
Property and equipment, net	52,973	65,855
Deferred tax assets	0	3,411
Other assets, net	3,381	3,102
Total Assets	261,372	297,262
Current liabilities:
Accounts payable	17,901	15,680
Accrued expenses	17,551	16,536
Operating lease liability short term	32,402	30,912
Gift cards and customer deposits	19,029	20,231
Deferred revenue and other	2,445	2,605
Total current liabilities	89,328	85,964
Operating lease liability long term	101,462	119,625
Deferred franchise revenue	920	1,325
Other liabilities	2,354	1,717
Stockholders' equity:
Preferred stock, par value $0.01, Shares authorized: 15,000,000; No shares issued or outstanding at January 30, 2021 and February 1, 2020	0	0
Common stock, par value $0.01, Shares authorized: 50,000,000; Issued and outstanding: 15,930,958 and 15,205,981 shares, respectively	159	152
Additional paid-in capital	72,822	70,633
Accumulated other comprehensive loss	(12,615)	(12,079)
Retained earnings	6,942	29,925
Total stockholders' equity	67,308	88,631
Total Liabilities and Stockholders' Equity	$ 261,372	$ 297,262

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Jan. 30, 2021	Feb. 01, 2020
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, authorized (in shares)	15,000,000	15,000,000
Preferred stock, issued (in shares)	0	0
Preferred stock, outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	50,000,000	50,000,000
Common stock, shares issued (in shares)	15,930,958	15,205,981
Common stock, shares outstanding (in shares)	15,930,958	15,205,981

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Jan. 30, 2021	Feb. 01, 2020
Revenues:
Revenue	$ 255,310	$ 338,543
Costs and expenses:
Cost of merchandise sold	157,901	184,920
Store asset impairment	7,346	0
Consolidated gross profit	97,409	153,623
Selling, general and administrative expense	117,585	152,047
Interest expense, net	10	15
Total (loss) income before income taxes	(20,186)	1,561
Income tax expense	2,797	1,300
Net (loss) income	(22,983)	261
Foreign currency translation adjustment	(601)	(60)
Comprehensive (loss) income	$ (23,584)	$ 201
(Loss) income per common share:
Basic (in dollars per share)	$ (1.54)	$ 0.02
Diluted (in dollars per share)	$ (1.54)	$ 0.02
Shares used in computing common per share amounts:
Basic (in shares)	14,923,304	14,711,334
Diluted (in shares)	14,923,304	14,759,810
Retail [Member]
Revenues:
Revenue	$ 249,210	$ 323,491
Costs and expenses:
Cost of merchandise sold	147,783	176,652
Commercial Product and Service [Member]
Revenues:
Revenue	4,426	11,892
Costs and expenses:
Cost of merchandise sold	1,837	5,432
International Franchising [Member]
Revenues:
Revenue	1,674	3,160
Costs and expenses:
Cost of merchandise sold	$ 935	$ 2,836

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 Feb. 02, 2019	$ 150	$ 69,088	$ (12,018)	$ 37,094	$ 94,314
Stock-based compensation	0	1,793	0	0	1,793
Shares issued under employee stock plans	2	(248)	0	0	(246)
Adoption of new accounting standard	0	0	0	(7,431)	(7,431)
Other		0	(1)	1
Other comprehensive loss	0	0	(60)	0	(60)
Net (loss) income	0	0	0	261	261
Balance at Feb. 01, 2020	152	70,633	(12,079)	29,925	88,631
Stock-based compensation	0	1,811	0	0	1,811
Shares issued under employee stock plans	7	378	0	0	385
Other comprehensive loss	0	0	(536)	0	(536)
Net (loss) income	0	0	0	(22,983)	(22,983)
Balance at Jan. 30, 2021	$ 159	$ 72,822	$ (12,615)	$ 6,942	$ 67,308

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands		12 Months Ended
		Jan. 30, 2021		Feb. 01, 2020
Cash flows provided by operating activities:
Net (loss) income		$ (22,983)		$ 261
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization		13,292		13,705
Share-based and performance-based stock compensation		1,525		2,877
Impairment of right-of-use assets and fixed assets		7,346		0
Deferred taxes		3,388		(318)
Provision for doubtful accounts		538		(83)
Loss/(Gain) on disposal of property and equipment		262		(7)
Change in assets and liabilities:
Inventories, net		6,785		5,053
Receivables, net		2,747		(805)
Prepaid expenses and other assets		(2,063)		5,839
Accounts payable and accrued expenses		4,028		(2,439)
Operating leases		201		(490)
Gift cards and customer deposits		(1,209)		(1,369)
Deferred revenue		(471)		(615)
Net cash provided by operating activities		13,386		21,609
Cash flows used in investing activities:
Purchases of property and equipment		(5,046)		(12,384)
Net cash used in investing activities		(5,046)		(12,384)
Cash flows used in financing activities:
Shares returned for taxes withheld related to restricted stock awards		(114)		(245)
Net cash used in financing activities		(114)		(245)
Effect of exchange rates on cash		(112)		(140)
Net increase in cash, cash equivalents and restricted cash		8,114		8,840
Cash, cash equivalents and restricted cash, beginning of period		26,726	[1]	17,886
Cash, cash equivalents and restricted cash, end of period	[1]	34,840		26,726
Cash and cash equivalents	[1]	33,142		25,057
Restricted cash from long-term deposits	[1]	1,698		1,669
Net cash paid (received) during the period for income taxes		$ 41		$ (1,800)
[1]	See cash, cash equivalents and restricted cash in Note 2 - Summary of Significant Accounting Policies for further discussion.

Note 1 - Description of Busines

Note 1 - Description of Business and Basis of Preparation	12 Months Ended
	Jan. 30, 2021
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 multi-channel retailer of plush animals and related products. The Company began operations in October 1997. 354 not The Company’s consolidated financial statements have been prepared in accordance 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
	Jan. 30, 2021
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. 2020 52 January 30, 2021 2019 52 February 1, 2020 Cash, Cash Equivalents and Restricted Cash Cash and cash equivalents include cash and short-term highly liquid investments with an original maturity of three one 10 2019 2020 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 $ million and $ million as of January 30, 2021 and February 1, 2020 , respectively. A reserve for estimated shortage is accrued throughout the year based on detailed historical averages. The inventory reserve was $ million and $ million as of January 30, 2021 February 1, 2020 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 $ million and $ million as of January 30, 2021 February 1, 2020 January 30, 2021 19 not January 30, 2021 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 Leases The majority of the Company's leases relate to retail stores and corporate offices. For leases with terms greater than 12 five ten not may not The Company's leases typically contain rent escalations over the lease term and the Company recognizes expense for these leases on a straight-line basis over the lease term. T he Company recognizes the related rental expense on a straight-line basis and records the difference between the recognized rental expense and amounts payable under the lease as part of the lease right-of-use asset. For leases entered into or reassessed after the adoption of the new standard, the Company has elected the practical expedient allowed by the standard to account for all fixed consideration in a lease as a single lease component. Therefore, the lease payments used to measure the lease liability for these leases include fixed minimum rentals along with fixed operating costs such as common area maintenance and utilities. Most of the Company’s leases do not one Other Assets Other assets consist primarily of the non-current portion of prepaid income taxes and deferred costs related to franchise agreemen ts, financing agreements, and film production. no five Long-lived Assets Whenever facts and circumstances indicate that the carrying value of a long-lived asset (asset group) and right-of-use operating lease assets may not not 19, 2020. The Company estimated fair values of these long-lived assets based on its discounted future cash flows for the remaining useful life of the asset. The Company's analysis indicated that the carrying values of certain of its long-lived assets exceeded their respective fair values determined by discounted future cash flow analysis or market rent assessment. For operating lease assets, the Company determines the fair value of the assets by comparing the contractual rent payments to estimated market rental rates. An individual asset within an asset group is not January 30, 2021 2019 842, The determination of estimated market rent used in the fair value estimate of the Company’s operating lease assets included within the respective store asset group requires significant management judgment. Changes in these estimates could have a significant impact on whether long-lived store assets should be further evaluated for impairment and could have a significant impact on the resulting impairment charge. The significant estimates, all of which are considered Level 3 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 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. 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. Advertising The costs of advertising and marketing programs are charged to operations in the first million and $ million for fiscal years 2020 2019 Government Grants As a result of the COVID- 19 one two 1 2 19 not for business grants from the United Kingdom government for businesses in the retail, hospitality and leisure sectors . 2020 not 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 I ncome Per Share Under the two rmined by dividing net income allocated to common stockholders by the weighted average number of common shares outstanding during the period. In periods of net loss, no not not Stock-Based Compensation The Company has share-based compensation plans covering certain management groups and its Board of Directors. The Company accounts for share-based payments utilizing the fair value recognition provisions of ASC 718. 12 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 January 30, 2021 million are presented in other assets, net and other liabilities in the accompanying consolidated balance sheets. As of February 1, 2020 , the current portions of the assets and related liabilities of $0.1 million are presented in prepaid expenses and other current assets and accrued expenses in the accompanying consolidated balance sheets, and the non-current portions of the assets and the related liabilities of $ million are presented in other assets, net and other liabilities in the accompanying consolidated balance sheets. Fair Value of Financial Instruments For purposes of financial reporting, management has determined that the fair value of financial instruments, including cash, cash equivalents and restricted cash, receivables, short term investments, accounts payable and accrued expenses, approximates book value at January 30, 2021 February 1, 2020 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 gain of $0.6 million and a loss of $ million related to foreign currency in fiscal 2020 2019 R ecent Accounting Pronouncements – Adopted in the current year In March 2020, No. 2020 03, not No. 2016 13, 326 2020, not Recent Accounting Pronouncements – Pending adoption In June 2016, No. 2016 13, 326 not December 15, 2022. In December 2019, No. 2019 12, 740 December 15, 2020, January 31, 2021. not In March 2020 January 2021, 2020 04, 848 2021 01, 848 2020 04 2021 01 2020 04 2021 01 may December 31, 2022. 2020 04 2021 01 In November 2020, 33 10890, first August 9, 2021 February 10, 2021. 10 January 29, 2022. 10 January 29, 2022. We have reviewed all other recently issued, but not not

Note 3 - Revenue

Note 3 - Revenue	12 Months Ended
	Jan. 30, 2021
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. 15 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 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 first twelve During 2020, 19 first 2019 2020, not 2020 For certain qualifying transactions, a portion of revenue transactions are deferred for the obligation related to the Company’s loyalty program or when a material right in the form of a future discount is granted. In these transactions, the transaction price is allocated to the separate performance obligations based on the relative standalone selling price. The standalone selling price for the points earned for the Company’s loyalty program is estimated using the net retail value of the merchandise purchased, adjusted for estimated breakage based on historical redemption patterns. The revenue associated with the initial merchandise purchased is recognized immediately and the value assigned to the points is deferred until the points are redeemed, forfeited or expired. The Company issues certifications monthly for those loyalty program members who have earned 100 three not . The Company assesses the redemption rates of its certifications on a quarterly basis to update the rate at which loyalty program points turn into certifications and the rate that certifications are redeemed. In regard to the consolidated balance sheet, contract liabilities related to the loyalty program are classified as deferred revenue and other. 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 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 - Leases

Note 4 - Leases	12 Months Ended
	Jan. 30, 2021
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	( 4 ) Leases The table below presents information related to the lease costs for operating leases for the full year ended February 1, 2020 ( For the Year Ended January 30, 2021 February 1, 2020 Operating lease costs 35,923 40,943 Variable lease costs 2,808 2,856 Short term lease costs 44 1,352 Total Operating Lease costs $ 38,775 $ 45,151 Other information The table below presents supplemental cash flow information related to leases for the full year ended January 30, 2021 For the Year Ended January 30, 2021 February 1, 2020 Operating cash flows for operating leases $ 36,068 43,687 As of January 30, 2021 The Company incurred impairment charges during fiscal 2020 2019 842, During the fiscal year, the Company renegotiated the majority of its store lease portfolio resulting in a combination of rent reductions, deferments, and abatements. These negotiations have increased the percentage of leases with variable rent structures to one third ASC 842 Undiscounted cash flows The table below reconciles the undiscounted cash flows for each of the first five Operating Leases 2021 39,336 2022 31,595 2023 26,169 2024 21,763 2025 16,220 Thereafter 19,994 Total minimum lease payments 155,077 Less: amount of lease payments representing interest (21,213 ) Present value of future minimum lease payments 133,864 Less: current obligations under leases (32,402 ) Long-term lease obligations $ 101,462 As of January 30, 2021 not two 2021 five ten

Note 5 - Prepaid Expenses and O

Note 5 - Prepaid Expenses and Other Current Assets	12 Months Ended
	Jan. 30, 2021
Notes to Financial Statements
Prepaid Expenses and Other Assets [Text Block]	( 5 ) Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets consist of the following (in thousands): January 30, February 1, 2021 2020 Prepaid occupancy (1) $ 1,526 $ 1,097 Prepaid income taxes 314 164 Prepaid insurance 884 628 Prepaid gift card fees 1,291 1,413 Other (2) 6,096 3,815 Total $ 10,111 $ 7,117 ( 1 ( 2

Note 6 - Property and Equipment

Note 6 - Property and Equipment, Net	12 Months Ended
	Jan. 30, 2021
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	( 6 ) Property and Equipment , net Property and equipment, net consist of the following (in thousands): January 30, February 1, 2021 2020 Land $ 2,261 $ 2,261 Furniture and fixtures 41,706 42,611 Computer hardware 19,534 24,069 Building 14,970 14,970 Leasehold improvements 97,434 102,598 Computer software 22,358 48,109 Construction in progress 3,707 9,615 201,970 244,233 Less accumulated depreciation 148,997 178,378 Total, net $ 52,973 $ 65,855 For fiscal 2020 2019 million and $13.5 million, respectively. The Company incurred impairment charges during fiscal 2020 2019 In the event that management decides to close any or all of these stores in the future, the Company may not not 2020 2019

Note 7 - Accrued Expenses

Note 7 - Accrued Expenses	12 Months Ended
	Jan. 30, 2021
Notes to Financial Statements
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	( 7 ) Accrued Expenses Accrued expenses consist of the following (in thousands): January 30, February 1, 2021 2020 Accrued wages, bonuses and related expenses $ 13,185 $ 13,373 Sales tax payable 2,048 1,489 Accrued rent and related expenses (1) 1,993 726 Current income taxes payable 325 948 Total $ 17,551 $ 16,536 ( 1 For fiscal 2020 2019

Note 8 - Income Taxes

Note 8 - Income Taxes	12 Months Ended
	Jan. 30, 2021
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 January 30, February 1, 2021 2020 Domestic $ (21,774 ) $ 4,862 Foreign 1,588 (3,301 ) Total (loss) income before income taxes $ (20,186 ) $ 1,561 The components of the income tax expense are as follows (in thousands): Fiscal year ended January 30, February 1, 2021 2020 Current: U.S. Federal $ (876 ) $ 1,068 U.S. State 321 498 Foreign (12 ) (45 ) Deferred: U.S. Federal 1,555 31 U.S. State 1,232 (311 ) Foreign 577 59 Income tax expense $ 2,797 $ 1,300 The provision for income taxes was $2.8 million in fiscal 2020 2019 2020 no 2019 As the Company has incurred a cumulative book loss in North America and on a consolidated basis over the three January 30, 2021, three 740 first 2020, 2020, 2019, Temporary differences that gave rise to deferred tax assets and liabilities are as follows (in thousands): January 30, February 1, 2021 2020 Deferred tax assets: Operating lease liability $ 33,058 $ 36,301 Deferred revenue 3,903 2,693 Net operating loss carryforwards 3,422 3,049 Carryforward of tax credits 2,251 87 Depreciation 1,880 1,663 Deferred compensation 1,802 1,893 Investment in affiliates 1,215 1,202 Accrued compensation 1,098 1,340 Receivables write-offs 830 664 Intangible assets 388 588 Inventories 263 593 Other 960 853 Total gross deferred tax assets 51,070 50,926 Less: Valuation allowance (15,401 ) (6,774 ) Total deferred tax assets, net of valuation allowance 35,669 44,152 Deferred tax liabilities: Operating lease right-of-use assets (27,214 ) (31,062 ) Depreciation (4,968 ) (5,330 ) Deferred expense (1,767 ) (1,257 ) Deferred revenue (1,362 ) (2,726 ) Other (358 ) (366 ) Total deferred tax liabilities (35,669 ) (40,741 ) Net deferred tax assets $ - $ 3,411 As of January 30, 2021 no 10 20 2021. The Company continues to assert its investments in foreign subsidiaries are permanent in duration and it is not As of January 30, 2021 February 1, 2020 January 30, 2021 February 1, 2020 January 30, 2021 February 1, 2020 A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands): Balance as of February 2, 2019 $ 418 Increases for prior year tax positions 67 Decreases for prior year tax positions (288 ) Lapse of statute of limitations (19 ) Balance as of February 1, 2020 178 Increases for prior year tax positions 46 Decreases for prior year tax positions - Lapse of statute of limitations (54 ) Balance as of January 30, 2021 $ 170 Management estimates it is reasonably possible that the amount of unrecognized tax benefits could decrease by as much as $0.2 million in the next twelve The following tax years remain open in the Company’s major taxing jurisdictions as of January 30, 2021 United States (Federal) 2017 through 2020 United Kingdom 2017 through 2020 The Company also files tax returns in various other international jurisdictions and numerous states for which various tax years are subject to examination and currently involved in audits.

Note 9 - Line of Credit

Note 9 - Line of Credit	12 Months Ended
	Jan. 30, 2021
Notes to Financial Statements
Long-term Debt [Text Block]	( 9 ) Line of Credit On August 25, 2020, The agreement provides for a senior secured revolving loan in aggregate principal amount of up to $25,000,000 (subject to a borrowing base formula), which may not may first Borrowings under the agreement bear interest at (a) a base rate determined under the agreement, or (b) the borrower’s option, at a rate based on LIBOR, plus in either case a margin based on the average undrawn availability as determined in accordance with the agreement. The agreement matures on August 25, 2025 ( The agreement requires the Company to comply with one 1 $25,000,000 2 may not At the closing date of the agreement and the end of the fiscal year, the Company had no outstanding indebtedness under the agreement. As of January 30, 2021, Additionally, on August 25, 2020, September 30, 2020. not As part of obtaining the new credit agreement, the Company incurred approximately $0.6 million of issuance costs and fees. As the Company had no outstanding borrowings at the beginning of the facility, these costs and fees were recorded as a deferred asset within the Other assets, net line item within the Condensed Consolidated Balance Sheets and will be amortized over the length of the five

Note 10 - Commitments and Conti

Note 10 - Commitments and Contingencies	12 Months Ended
	Jan. 30, 2021
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 2031. Not e 4 Leases for information related to our lease commitments. (b) Litigation In the normal course of business, the Company is subject to legal proceedings, government inquiries and claims, and other commercial disputes. If one Assessments made by the U.K. customs authority in 2012 November 2019 March 2021 not may not January 30, 2021 not

Note 11 - Net Income (Loss) Per

Note 11 - Net Income (Loss) Per Share	12 Months Ended
	Jan. 30, 2021
Notes to Financial Statements
Earnings Per Share [Text Block]	( 1 1 ) Net (Loss) Income Per Share The Company uses the two no not Fiscal year ended January 30, February 1, 2021 2020 NUMERATOR: Net (loss) income before allocation of earnings to participating securities $ (22,983 ) $ 261 Less: Earnings allocated to participating securities - - Net (loss) income $ (22,983 ) $ 261 DENOMINATOR: Weighted average number of common shares outstanding - basic 14,923,304 14,711,334 Dilutive effect of share-based awards: - 48,476 Weighted average number of common shares outstanding - dilutive 14,923,304 14,759,810 Basic (loss) income per common share attributable to Build-A-Bear Workshop, Inc. stockholders $ (1.54 ) $ 0.02 Diluted (loss) income per common share attributable to Build-A-Bear Workshop, Inc. stockholders $ (1.54 ) $ 0.02 In calculating diluted earnings per share for fiscal 2020 2019 and not 260 10.

Note 12 - Stock Incentive Plans

Note 12 - Stock Incentive Plans	12 Months Ended
	Jan. 30, 2021
Notes to Financial Statements
Share-based Payment Arrangement [Text Block]	( 1 2 ) Stock Incentive Plans In 2004, 2004 2009 2014 2017, 2017 On April 14, 2020, 2020 “2020 June 11, 2020, 2020 2020 2020 2020 2020 April 14, 2030, 2020 2017 “2017 2020 2017 April 14, 2020 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, February 1, 2020 923,254 9.76 Granted - - Exercised - - Expired (117,553 ) 8.39 Outstanding, January 30, 2021 805,701 $ 9.96 3.2 $ - Options Exercisable as of: January 30, 2021 805,690 $ 9.96 3.2 $ - There were no 2020 2019 2018 107 110, The total grant date fair value of options exercised in both fiscal 2020 and 2019 was less than $0.1 million in each year . The total intrinsic value of options exercised in both fiscal 2020 and 2019 was less than $0.1 . The Company generally issues new shares to satisfy option exercises. Future total shares available for option, non-vested stock and restricted stock grants were and at the end of 2020 and 2019 , respectively. (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, February 1, 2020 453,403 $ 6.71 262,964 $ 7.59 Granted 767,390 2.45 157,374 2.78 Vested (260,317 ) 6.98 (56,380 ) 8.85 Forfeited (29,304 ) 2.32 (27,517 ) 8.85 Outstanding, January 30, 2021 931,172 $ 3.26 336,441 $ 5.03 In fiscal 2020 three 2020, 2021, 2022. 2020 no In fiscal 2019, three 2019, 2020, 2021 three 2020, none In fiscal 2018, three 2018, 2019 2020. three 2018, 2019 2020. 2018, 2019 2020, no 2018, 2019 2020, no Th e vesting date fair value of shares that vested in fiscal 2020 and 2019 was $ million and $ million, respectively.

Note 13 - Stockholders' Equity

Note 13 - Stockholders' Equity	12 Months Ended
	Jan. 30, 2021
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 2019 2020 Common Stock Shares as of February 2, 2019 14,953,142 Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding 252,839 Repurchase of shares - Shares as of February 1, 2020 15,205,981 Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding 724,977 Repurchase of shares - Shares as of January 30, 2021 15,930,958

Note 14 - Major Vendors

Note 14 - Major Vendors	12 Months Ended
	Jan. 30, 2021
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	( 14 ) Major Vendors Four vendors, each of whose primary manufacturing facilities are located in Asia, accounted for approximately and of inventory purchases in 2020 and 2019 , respectively.

Note 15 - Segment Information

Note 15 - Segment Information	12 Months Ended
	Jan. 30, 2021
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	( 15 ) Segment Information The Company’s operations are conducted through three third three Following is a summary of the financial information for the Company’s reporting segments (in thousands): Direct-to- International Consumer Commercial Franchising Total Fifty-two weeks ended January 30, 2021 Net sales to external customers $ 249,210 $ 4,426 $ 1,674 $ 255,310 Income (loss) before income taxes (21,480 ) 1,402 (108 ) (20,186 ) Capital expenditures 5,046 - - 5,046 Depreciation and amortization 13,262 30 - 13,292 Fifty-two weeks ended February 1, 2020 Net sales to external customers $ 323,491 $ 11,892 $ 3,160 $ 338,543 Income (loss) before income taxes (3,276 ) 4,995 (158 ) 1,561 Capital expenditures 12,384 - - 12,384 Depreciation and amortization 13,699 - 6 13,705 Total Assets as of: January 30, 2021 $ 246,341 $ 6,353 $ 8,678 $ 261,372 February 1, 2020 280,543 8,931 7,788 297,262 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 January 30, 2021 Net sales to external customers $ 219,889 $ 33,784 $ 1,637 $ 255,310 Property and equipment, net 48,955 4,018 - 52,973 Fifty-two weeks ended February 1, 2020 Net sales to external customers 286,968 48,532 3,043 $ 338,543 Property and equipment, net 60,386 5,459 10 65,855 For purposes of this table only: ( 1 North America includes the United States, Canada, and Puerto Rico. ( 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. (a)( 2 Financial Statement Schedules

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts	12 Months Ended
	Jan. 30, 2021
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 2020 $ 6,774 $ 8,522 $ 105 $ 15,401 2019 5,079 517 1,178 6,774 Receivables Allowance for Doubtful Accounts 2020 $ 6,280 $ 1,405 $ (316 ) $ 7,369 2019 5,400 959 (79 ) $ 6,280 ( 1 ASC842 ( 2

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Jan. 30, 2021
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. 2020 52 January 30, 2021 2019 52 February 1, 2020
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash, Cash Equivalents and Restricted Cash Cash and cash equivalents include cash and short-term highly liquid investments with an original maturity of three one 10 2019 2020 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 $ million and $ million as of January 30, 2021 and February 1, 2020 , respectively. A reserve for estimated shortage is accrued throughout the year based on detailed historical averages. The inventory reserve was $ million and $ million as of January 30, 2021 February 1, 2020
Receivable [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 $ million and $ million as of January 30, 2021 February 1, 2020 January 30, 2021 19 not January 30, 2021
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
Lessee, Leases [Policy Text Block]	Leases The majority of the Company's leases relate to retail stores and corporate offices. For leases with terms greater than 12 five ten not may not The Company's leases typically contain rent escalations over the lease term and the Company recognizes expense for these leases on a straight-line basis over the lease term. T he Company recognizes the related rental expense on a straight-line basis and records the difference between the recognized rental expense and amounts payable under the lease as part of the lease right-of-use asset. For leases entered into or reassessed after the adoption of the new standard, the Company has elected the practical expedient allowed by the standard to account for all fixed consideration in a lease as a single lease component. Therefore, the lease payments used to measure the lease liability for these leases include fixed minimum rentals along with fixed operating costs such as common area maintenance and utilities. Most of the Company’s leases do not one
Other Assets [Policy Text Block]	Other Assets Other assets consist primarily of the non-current portion of prepaid income taxes and deferred costs related to franchise agreemen ts, financing agreements, and film production. no five
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 (asset group) and right-of-use operating lease assets may not not 19, 2020. The Company estimated fair values of these long-lived assets based on its discounted future cash flows for the remaining useful life of the asset. The Company's analysis indicated that the carrying values of certain of its long-lived assets exceeded their respective fair values determined by discounted future cash flow analysis or market rent assessment. For operating lease assets, the Company determines the fair value of the assets by comparing the contractual rent payments to estimated market rental rates. An individual asset within an asset group is not January 30, 2021 2019 842, The determination of estimated market rent used in the fair value estimate of the Company’s operating lease assets included within the respective store asset group requires significant management judgment. Changes in these estimates could have a significant impact on whether long-lived store assets should be further evaluated for impairment and could have a significant impact on the resulting impairment charge. The significant estimates, all of which are considered Level 3
Revenue from Contract with Customer [Policy Text Block]	Revenue See Note 3
Cost of Goods and Service [Policy Text Block]	Cost of Merchandise Sold Cost of merchandise sold - retail includes the cost of the merchandise, including royalties paid to licensors of third third
Selling, General and Administrative Expenses, Policy [Policy Text Block]	Selling, General, and Administrative Expenses Selling, general, and administrative expenses include store payroll and related benefits, advertising, credit card fees, store supplies and store closing costs, as well as central office management payroll and related benefits, travel, information systems, accounting, insurance, legal, and public relations. It also includes depreciation and amortization of central office leasehold improvements, furniture, fixtures, and equipment. 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.
Advertising Cost [Policy Text Block]	Advertising The costs of advertising and marketing programs are charged to operations in the first million and $ million for fiscal years 2020 2019
Government Grants Policy [Policy Text Block]	Government Grants As a result of the COVID- 19 one two 1 2 19 not for business grants from the United Kingdom government for businesses in the retail, hospitality and leisure sectors . 2020 not
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
Earnings Per Share, Policy [Policy Text Block]	I ncome Per Share Under the two rmined by dividing net income allocated to common stockholders by the weighted average number of common shares outstanding during the period. In periods of net loss, no not not
Share-based Payment Arrangement [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
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 January 30, 2021 million are presented in other assets, net and other liabilities in the accompanying consolidated balance sheets. As of February 1, 2020 , the current portions of the assets and related liabilities of $0.1 million are presented in prepaid expenses and other current assets and accrued expenses in the accompanying consolidated balance sheets, and the non-current portions of the assets and the related liabilities of $ million are presented in other assets, net and other liabilities in the accompanying consolidated balance sheets.
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, cash equivalents and restricted cash, receivables, short term investments, accounts payable and accrued expenses, approximates book value at January 30, 2021 February 1, 2020
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 gain of $0.6 million and a loss of $ million related to foreign currency in fiscal 2020 2019
New Accounting Pronouncements, Policy [Policy Text Block]	R ecent Accounting Pronouncements – Adopted in the current year In March 2020, No. 2020 03, not No. 2016 13, 326 2020, not Recent Accounting Pronouncements – Pending adoption In June 2016, No. 2016 13, 326 not December 15, 2022. In December 2019, No. 2019 12, 740 December 15, 2020, January 31, 2021. not In March 2020 January 2021, 2020 04, 848 2021 01, 848 2020 04 2021 01 2020 04 2021 01 may December 31, 2022. 2020 04 2021 01 In November 2020, 33 10890, first August 9, 2021 February 10, 2021. 10 January 29, 2022. 10 January 29, 2022. We have reviewed all other recently issued, but not not

Note 4 - Leases (Tables)

Note 4 - Leases (Tables)	12 Months Ended
	Jan. 30, 2021
Notes Tables
Lease, Cost [Table Text Block]	For the Year Ended January 30, 2021 February 1, 2020 Operating lease costs 35,923 40,943 Variable lease costs 2,808 2,856 Short term lease costs 44 1,352 Total Operating Lease costs $ 38,775 $ 45,151 For the Year Ended January 30, 2021 February 1, 2020 Operating cash flows for operating leases $ 36,068 43,687
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	Operating Leases 2021 39,336 2022 31,595 2023 26,169 2024 21,763 2025 16,220 Thereafter 19,994 Total minimum lease payments 155,077 Less: amount of lease payments representing interest (21,213 ) Present value of future minimum lease payments 133,864 Less: current obligations under leases (32,402 ) Long-term lease obligations $ 101,462

Note 5 - Prepaid Expenses and_2

Note 5 - Prepaid Expenses and Other Current Assets (Tables)	12 Months Ended
	Jan. 30, 2021
Notes Tables
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	January 30, February 1, 2021 2020 Prepaid occupancy (1) $ 1,526 $ 1,097 Prepaid income taxes 314 164 Prepaid insurance 884 628 Prepaid gift card fees 1,291 1,413 Other (2) 6,096 3,815 Total $ 10,111 $ 7,117

Note 6 - Property and Equipme_2

Note 6 - Property and Equipment, Net (Tables)	12 Months Ended
	Jan. 30, 2021
Notes Tables
Property, Plant and Equipment [Table Text Block]	January 30, February 1, 2021 2020 Land $ 2,261 $ 2,261 Furniture and fixtures 41,706 42,611 Computer hardware 19,534 24,069 Building 14,970 14,970 Leasehold improvements 97,434 102,598 Computer software 22,358 48,109 Construction in progress 3,707 9,615 201,970 244,233 Less accumulated depreciation 148,997 178,378 Total, net $ 52,973 $ 65,855

Note 7 - Accrued Expenses (Tabl

Note 7 - Accrued Expenses (Tables)	12 Months Ended
	Jan. 30, 2021
Notes Tables
Schedule of Accrued Liabilities [Table Text Block]	January 30, February 1, 2021 2020 Accrued wages, bonuses and related expenses $ 13,185 $ 13,373 Sales tax payable 2,048 1,489 Accrued rent and related expenses (1) 1,993 726 Current income taxes payable 325 948 Total $ 17,551 $ 16,536

Note 8 - Income Taxes (Tables)

Note 8 - Income Taxes (Tables)	12 Months Ended
	Jan. 30, 2021
Notes Tables
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]	Fiscal year ended January 30, February 1, 2021 2020 Domestic $ (21,774 ) $ 4,862 Foreign 1,588 (3,301 ) Total (loss) income before income taxes $ (20,186 ) $ 1,561
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Fiscal year ended January 30, February 1, 2021 2020 Current: U.S. Federal $ (876 ) $ 1,068 U.S. State 321 498 Foreign (12 ) (45 ) Deferred: U.S. Federal 1,555 31 U.S. State 1,232 (311 ) Foreign 577 59 Income tax expense $ 2,797 $ 1,300
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	January 30, February 1, 2021 2020 Deferred tax assets: Operating lease liability $ 33,058 $ 36,301 Deferred revenue 3,903 2,693 Net operating loss carryforwards 3,422 3,049 Carryforward of tax credits 2,251 87 Depreciation 1,880 1,663 Deferred compensation 1,802 1,893 Investment in affiliates 1,215 1,202 Accrued compensation 1,098 1,340 Receivables write-offs 830 664 Intangible assets 388 588 Inventories 263 593 Other 960 853 Total gross deferred tax assets 51,070 50,926 Less: Valuation allowance (15,401 ) (6,774 ) Total deferred tax assets, net of valuation allowance 35,669 44,152 Deferred tax liabilities: Operating lease right-of-use assets (27,214 ) (31,062 ) Depreciation (4,968 ) (5,330 ) Deferred expense (1,767 ) (1,257 ) Deferred revenue (1,362 ) (2,726 ) Other (358 ) (366 ) Total deferred tax liabilities (35,669 ) (40,741 ) Net deferred tax assets $ - $ 3,411
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]	Balance as of February 2, 2019 $ 418 Increases for prior year tax positions 67 Decreases for prior year tax positions (288 ) Lapse of statute of limitations (19 ) Balance as of February 1, 2020 178 Increases for prior year tax positions 46 Decreases for prior year tax positions - Lapse of statute of limitations (54 ) Balance as of January 30, 2021 $ 170
Summary of Income Tax Examinations [Table Text Block]	United States (Federal) 2017 through 2020 United Kingdom 2017 through 2020 The Company also files tax returns in various other international jurisdictions and numerous states for which various tax years are subject to examination and currently involved in audits.

Note 11 - Net Income (Loss) P_2

Note 11 - Net Income (Loss) Per Share (Tables)	12 Months Ended
	Jan. 30, 2021
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Fiscal year ended January 30, February 1, 2021 2020 NUMERATOR: Net (loss) income before allocation of earnings to participating securities $ (22,983 ) $ 261 Less: Earnings allocated to participating securities - - Net (loss) income $ (22,983 ) $ 261 DENOMINATOR: Weighted average number of common shares outstanding - basic 14,923,304 14,711,334 Dilutive effect of share-based awards: - 48,476 Weighted average number of common shares outstanding - dilutive 14,923,304 14,759,810 Basic (loss) income per common share attributable to Build-A-Bear Workshop, Inc. stockholders $ (1.54 ) $ 0.02 Diluted (loss) income per common share attributable to Build-A-Bear Workshop, Inc. stockholders $ (1.54 ) $ 0.02

Note 12 - Stock Incentive Pla_2

Note 12 - Stock Incentive Plans (Tables)	12 Months Ended
	Jan. 30, 2021
Notes Tables
Share-based Payment Arrangement, Option, Activity [Table Text Block]	Options Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value (in thousands) Outstanding, February 1, 2020 923,254 9.76 Granted - - Exercised - - Expired (117,553 ) 8.39 Outstanding, January 30, 2021 805,701 $ 9.96 3.2 $ - Options Exercisable as of: January 30, 2021 805,690 $ 9.96 3.2 $ -
Share-based Payment Arrangement, Restricted Stock and Restricted Stock Unit, 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, February 1, 2020 453,403 $ 6.71 262,964 $ 7.59 Granted 767,390 2.45 157,374 2.78 Vested (260,317 ) 6.98 (56,380 ) 8.85 Forfeited (29,304 ) 2.32 (27,517 ) 8.85 Outstanding, January 30, 2021 931,172 $ 3.26 336,441 $ 5.03

Note 13 - Stockholders' Equity

Note 13 - Stockholders' Equity (Tables)	12 Months Ended
	Jan. 30, 2021
Notes Tables
Schedule of Common Stock Outstanding Roll Forward [Table Text Block]	Common Stock Shares as of February 2, 2019 14,953,142 Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding 252,839 Repurchase of shares - Shares as of February 1, 2020 15,205,981 Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding 724,977 Repurchase of shares - Shares as of January 30, 2021 15,930,958

Note 15 - Segment Information (

Note 15 - Segment Information (Tables)	12 Months Ended
	Jan. 30, 2021
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Direct-to- International Consumer Commercial Franchising Total Fifty-two weeks ended January 30, 2021 Net sales to external customers $ 249,210 $ 4,426 $ 1,674 $ 255,310 Income (loss) before income taxes (21,480 ) 1,402 (108 ) (20,186 ) Capital expenditures 5,046 - - 5,046 Depreciation and amortization 13,262 30 - 13,292 Fifty-two weeks ended February 1, 2020 Net sales to external customers $ 323,491 $ 11,892 $ 3,160 $ 338,543 Income (loss) before income taxes (3,276 ) 4,995 (158 ) 1,561 Capital expenditures 12,384 - - 12,384 Depreciation and amortization 13,699 - 6 13,705 Total Assets as of: January 30, 2021 $ 246,341 $ 6,353 $ 8,678 $ 261,372 February 1, 2020 280,543 8,931 7,788 297,262
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 January 30, 2021 Net sales to external customers $ 219,889 $ 33,784 $ 1,637 $ 255,310 Property and equipment, net 48,955 4,018 - 52,973 Fifty-two weeks ended February 1, 2020 Net sales to external customers 286,968 48,532 3,043 $ 338,543 Property and equipment, net 60,386 5,459 10 65,855

Schedule II - Valuation and Q_2

Schedule II - Valuation and Qualifying Accounts (Tables)	12 Months Ended
	Jan. 30, 2021
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 2020 $ 6,774 $ 8,522 $ 105 $ 15,401 2019 5,079 517 1,178 6,774 Receivables Allowance for Doubtful Accounts 2020 $ 6,280 $ 1,405 $ (316 ) $ 7,369 2019 5,400 959 (79 ) $ 6,280

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Jan. 30, 2021	Feb. 01, 2020
Inventory, Supplies, Net of Reserves	$ 2,800	$ 3,200
Inventory Valuation Reserves, Ending Balance	1,000	800
Accounts Receivable, Allowance for Credit Loss, Current	7,400	6,300
Receivables, Net, Current, Total	8,295	11,526
Store Asset Impairment	7,346	0
Operating Lease, Impairment Loss	3,800	5,900
Impairment of Long-Lived Assets Held-for-use	3,500	0
Advertising Expense	8,100	12,200
Foreign Currency Transaction Gain (Loss), before Tax, Total	600	100
Prepaid Expenses and Other Current Assets [Member]
Deferred Compensation Plan Assets	400	100
Accrued Liabilities, Current [Member]
Deferred Compensation Liability, Current, Total	400	100
Other Noncurrent Assets [Member]
Deferred Compensation Plan Assets	900	1,300
Other Noncurrent Liabilities [Member]
Deferred Compensation Liability, Classified, Noncurrent, Total	900	1,300
Store Asset Impairment [Member]
Operating Lease, Impairment Loss	3,800	$ 5,900
Impairment of Long-Lived Assets Held-for-use	3,500
Selling, General and Administrative Expenses [Member]
Payroll Expense Reimbursement	4,200
Business Grants	$ 800
Minimum [Member]
Lessee, Operating Lease, Term of Contract (Year)	5 years
Maximum [Member]
Lessee, Operating Lease, Term of Contract (Year)	10 years
Leasehold Improvements [Member]
Property, Plant and Equipment, Useful Life (Year)	10 years
Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	3 years
Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	7 years
Software and Software Development Costs [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	3 years
Software and Software Development Costs [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	5 years
Reimbursement Expense Receivable [Member]
Receivables, Net, Current, Total	$ 1,200
Business Grants Receivable from Foreign Authority [Member]
Receivables, Net, Current, Total	$ 800

Note 3 - Revenue (Details Textu

Note 3 - Revenue (Details Textual)	12 Months Ended
	Jan. 30, 2021
Gift Card Redemption Period (Year)	3 years
Estimated Percentage of Gift Card Redemptions Within First Twelve Months	75.00%
Direct to Consumer [Member]
Segment Revenue of Consolidated Revenue, Percentage	98.00%
International Franchising [Member]
Capitalized Contract Cost, Amortization Period (Year)	25 years

Note 4 - Leases (Details Textua

Note 4 - Leases (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Jan. 30, 2021	Feb. 01, 2020
Operating Lease, Weighted Average Remaining Lease Term (Year)	4 years 9 months 18 days
Operating Lease, Weighted Average Discount Rate, Percent	6.00%
Operating Lease, Impairment Loss	$ 3.8	$ 5.9
Lessee, Operating Lease, Lease Not yet Commenced, Amount	$ 1.7
Minimum [Member]
Lessee, Operating Lease, Lease Not yet Commenced, Term of Contract (Year)	5 years
Maximum [Member]
Lessee, Operating Lease, Lease Not yet Commenced, Term of Contract (Year)	10 years

Note 4 - Leases - Lease Costs (

Note 4 - Leases - Lease Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 30, 2021	Feb. 01, 2020
Operating lease costs	$ 35,923	$ 40,943
Variable lease costs	2,808	2,856
Short term lease costs	44	1,352
Total Operating Lease costs	38,775	45,151
Operating cash flows for operating leases	$ 36,068	$ 43,687

Note 4 - Leases - Reconciliatio

Note 4 - Leases - Reconciliation of the Undiscounted Cash Flows From Operating Leases (Details) - USD ($) $ in Thousands	Jan. 30, 2021	Feb. 01, 2020
2021	$ 39,336
2022	31,595
2023	26,169
2024	21,763
2025	16,220
Thereafter	19,994
Total minimum lease payments	155,077
Less: amount of lease payments representing interest	(21,213)
Present value of future minimum lease payments	133,864
Less: current obligations under leases	(32,402)	$ (30,912)
Long-term lease obligations	$ 101,462	$ 119,625

Note 5 - Prepaid Expenses and_3

Note 5 - Prepaid Expenses and Other Current Assets - Summary of Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands		Jan. 30, 2021	Feb. 01, 2020
Prepaid occupancy	[1]	$ 1,526	$ 1,097
Prepaid income taxes		314	164
Prepaid insurance		884	628
Prepaid gift card fees		1,291	1,413
Other (2)	[2]	6,096	3,815
Total		$ 10,111	$ 7,117
[1]	Prepaid occupancy consists of prepaid expense related to non-lease components.
[2]	Other consists primarily of prepaid expense related to IT maintenance contracts and software as a service

Note 6 - Property and Equipme_3

Note 6 - Property and Equipment, Net (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Jan. 30, 2021	Feb. 01, 2020
Depreciation, Total	$ 13,200	$ 13,500
Impairment of Long-Lived Assets Held-for-use	$ 3,500	$ 0

Note 6 - Property and Equipme_4

Note 6 - Property and Equipment, Net - Property and Equipment (Details) - USD ($) $ in Thousands	Jan. 30, 2021	Feb. 01, 2020
Property, plant and equipment, gross	$ 201,970	$ 244,233
Less accumulated depreciation	148,997	178,378
Total, net	52,973	65,855
Land [Member]
Property, plant and equipment, gross	2,261	2,261
Furniture and Fixtures [Member]
Property, plant and equipment, gross	41,706	42,611
Computer Equipment [Member]
Property, plant and equipment, gross	19,534	24,069
Building [Member]
Property, plant and equipment, gross	14,970	14,970
Leasehold Improvements [Member]
Property, plant and equipment, gross	97,434	102,598
Software and Software Development Costs [Member]
Property, plant and equipment, gross	22,358	48,109
Construction in Progress [Member]
Property, plant and equipment, gross	$ 3,707	$ 9,615

Note 7 - Accrued Expenses (Deta

Note 7 - Accrued Expenses (Details Textual) - USD ($) $ in Millions	Jan. 30, 2021	Feb. 01, 2020
Liability, Pension and Other Postretirement and Postemployment Benefits, Current	$ 0.8	$ 0.7

Note 7 - Accrued Expenses - Sum

Note 7 - Accrued Expenses - Summary of Accrued Expenses (Details) - USD ($) $ in Thousands		Jan. 30, 2021	Feb. 01, 2020
Accrued wages, bonuses and related expenses		$ 13,185	$ 13,373
Sales tax payable		2,048	1,489
Accrued rent and related expenses	[1]	1,993	726
Current income taxes payable		325	948
Total		$ 17,551	$ 16,536
[1]	Accrued rent and related expenses consist of accrued costs associated with non-lease components.

Note 8 - Income Taxes (Details

Note 8 - Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	May 02, 2020	Jan. 30, 2021		Feb. 01, 2020	Feb. 02, 2019
Income Tax Expense (Benefit), Total		$ 2,797		$ 1,300
Effective Income Tax Rate Reconciliation, Percent, Total		(13.90%)		83.00%
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent		21.00%		21.00%
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Amount				$ (200)
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount		$ 5,300
Operating Loss Carryforwards, Total		15,500
Tax Credit Carryforward, Amount		2,300
Unrecognized Tax Benefits, Ending Balance		170	[1]	178	$ 418
Unrecognized Tax Benefits that Would Impact Effective Tax Rate		200		200
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense, Total		100		100
Income Tax Examination, Penalties and Interest Expense, Total		100		100
Significant Change in Unrecognized Tax Benefits is Reasonably Possible, Amount of Unrecorded Benefit		$ 200
Foreign Tax Authority [Member]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount				$ 600
North America [Member]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ 3,300
[1]	For the five week transition period ending February 3, 2018, there was no activity.

Note 8 - Income Taxes - Income

Note 8 - Income Taxes - Income Before Income Taxes From Domestic and Foreign Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 30, 2021	Feb. 01, 2020
Domestic	$ (21,774)	$ 4,862
Foreign	1,588	(3,301)
Total (loss) income before income taxes	$ (20,186)	$ 1,561

Note 8 - Income Taxes - Compone

Note 8 - Income Taxes - Components of the Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 30, 2021	Feb. 01, 2020
U.S. Federal	$ (876)	$ 1,068
U.S. State	321	498
Foreign	(12)	(45)
U.S. Federal	1,555	31
U.S. State	1,232	(311)
Foreign	577	59
Income tax expense	$ 2,797	$ 1,300

Note 8 - Income Taxes - Tempora

Note 8 - Income Taxes - Temporary Differences That Gave Rise to Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Jan. 30, 2021	Feb. 01, 2020
Operating lease liability	$ 33,058	$ 36,301
Deferred revenue	3,903	2,693
Net operating loss carryforwards	3,422	3,049
Carryforward of tax credits	2,251	87
Depreciation	1,880	1,663
Deferred compensation	1,802	1,893
Investment in affiliates	1,215	1,202
Accrued compensation	1,098	1,340
Receivables write-offs	830	664
Intangible assets	388	588
Inventories	263	593
Other	960	853
Total gross deferred tax assets	51,070	50,926
Less: Valuation allowance	(15,401)	(6,774)
Total deferred tax assets, net of valuation allowance	35,669	44,152
Operating lease right-of-use assets	(27,214)	(31,062)
Depreciation	(4,968)	(5,330)
Deferred expense	(1,767)	(1,257)
Deferred revenue	(1,362)	(2,726)
Other	(358)	(366)
Total deferred tax liabilities	(35,669)	(40,741)
Net deferred tax assets	$ 0	$ 3,411

Note 8 - Income Taxes - Reconci

Note 8 - Income Taxes - Reconciliation of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 30, 2021		Feb. 01, 2020
Balance	$ 178		$ 418
Increases for prior year tax positions	46		67
Decreases for prior year tax positions	0		(288)
Lapse of statute of limitations	(54)		(19)
Balance	$ 170	[1]	$ 178
[1]	For the five week transition period ending February 3, 2018, there was no activity.

Note 8 - Income Taxes - Open Ta

Note 8 - Income Taxes - Open Tax Year (Details)	12 Months Ended
	Jan. 30, 2021
Domestic Tax Authority [Member] | Internal Revenue Service (IRS) [Member]
Open tax year	2017 2018 2019 2020
Foreign Tax Authority [Member] | Her Majesty's Revenue and Customs (HMRC) [Member]
Open tax year	2017 2018 2019 2020

Note 9 - Line of Credit (Detail

Note 9 - Line of Credit (Details Textual) - USD ($)	Aug. 25, 2020	Jan. 30, 2021	Sep. 30, 2020	May 28, 2020
PNC Bank [Member] | Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 25,000,000
Line of Credit Facility, Maximum Increase in Borrowing Capacity	$ 25,000,000
Debt Instrument, Covenant, Availability Percentage	12.50%
Debt Instrument, Covenant, Availability, Amount	$ 3,125,000
Debt Instrument, Default, Increase in Interest Rate and Fees	2.00%
Long-term Line of Credit, Total	$ 0
Line of Credit Facility, Remaining Borrowing Capacity		$ 19,800,000
Letters of Credit Outstanding, Amount		1,000,000
Line of Credit Facility, Current Borrowing Capacity		$ 18,800,000
Debt Issuance Costs, Net, Total	$ 600,000
Debt Instrument, Term (Year)	5 years
PNC Bank [Member] | Revolving Credit Facility [Member] | Minimum [Member]
Debt Instrument, Anticipated Annual Costs	$ 500,000
PNC Bank [Member] | Revolving Credit Facility [Member] | Maximum [Member]
Debt Instrument, Anticipated Annual Costs	600,000
PNC Bank [Member] | Swingline Loans [Member]
Line of Credit Facility, Maximum Borrowing Capacity	5,000,000
PNC Bank [Member] | Letter of Credit [Member]
Line of Credit Facility, Maximum Borrowing Capacity	5,000,000
Long-term Line of Credit, Total	$ 1,000,000
U.S. Bank National Association [Member] | Line of Credit [Member]
Line of Credit Facility, Maximum Borrowing Capacity				$ 10,000,000
Long-term Line of Credit, Total			$ 0
U.S. Bank National Association [Member] | Letter of Credit [Member]
Long-term Line of Credit, Total			$ 1,000,000

Note 10 - Commitments and Con_2

Note 10 - Commitments and Contingencies (Details Textual) $ in Millions	Jan. 30, 2021USD ($)
Litigation Receivable, Gross	$ 4.6
Litigation Receivables, Reserve	3.5
Litigation Receivables, Net	$ 1.1

Note 11 - Net Income (Loss) P_3

Note 11 - Net Income (Loss) Per Share (Details Textual) - shares	12 Months Ended
	Jan. 30, 2021	Feb. 01, 2020
Share-based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	841,401	927,831

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	12 Months Ended
	Jan. 30, 2021	Feb. 01, 2020
Net (loss) income before allocation of earnings to participating securities	$ (22,983)	$ 261
Less: Earnings allocated to participating securities	0	0
Net (loss) income	$ (22,983)	$ 261
Weighted average number of common shares outstanding - basic (in shares)	14,923,304	14,711,334
Dilutive effect of share-based awards: (in shares)	0	48,476
Weighted average number of common shares outstanding - dilutive (in shares)	14,923,304	14,759,810
Basic (loss) income per common share attributable to Build-A-Bear Workshop, Inc. stockholders (in dollars per share)	$ (1.54)	$ 0.02
Diluted (loss) income per common share attributable to Build-A-Bear Workshop, Inc. stockholders (in dollars per share)	$ (1.54)	$ 0.02

Note 12 - Stock Incentive Pla_3

Note 12 - Stock Incentive Plans (Details Textual) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Jan. 30, 2021	Feb. 01, 2020	Feb. 02, 2019	Apr. 14, 2020
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercised in Period, Grant Date Fair Value	$ 0.1	$ 0.1
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	$ 0.1	$ 0.1
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)	568,523	366,109
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value	$ 2.3	$ 2.1
Minimum [Member]
Performance-based Shares, Payout Opportunity, Percentage			25.00%
Maximum [Member]
Performance-based Shares, Payout Opportunity, Percentage			200.00%
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	767,390
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)	$ 2.45
Restricted Stock [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)	1 year
Restricted Stock [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)	3 years
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	157,374
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)	$ 2.78
Performance Shares [Member] | Vesting at End of Three-year Performance Period [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Performance Period (Year)	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 (in shares)	157,374	95,811	62,500
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)	$ 2.78	$ 5.61	$ 8.60
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Grants In Period Shares Earned (in shares)	78,703		32,521
First Target Number of Performance Shares [Member] | Minimum [Member]
Performance-based Shares, Payout Opportunity, Percentage	25.00%	25.00%
First Target Number of Performance Shares [Member] | Maximum [Member]
Performance-based Shares, Payout Opportunity, Percentage	183.30%	200.00%
Second Target Number of Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)			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 (in dollars per share)			$ 8.60
Incentive Plan 2020 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)				1,000,000

Note 12 - Stock Incentive Pla_4

Note 12 - Stock Incentive Plans - Activity for Stock Options (Details)	12 Months Ended
	Jan. 30, 2021$ / sharesshares
Outstanding (in shares) | shares	923,254
Outstanding, weighted average exercise price (in dollars per share) | $ / shares	$ 9.76
Granted (in shares) | shares	0
Granted, weighted average exercise price (in dollars per share) | $ / shares	$ 0
Exercised (in shares) | shares	0
Exercised, weighted average exercise price (in dollars per share) | $ / shares	$ 0
Expired (in shares) | shares	(117,553)
Expired, weighted average exercise price (in dollars per share) | $ / shares	$ 8.39
Outstanding (in shares) | shares	805,701
Outstanding, weighted average exercise price (in dollars per share) | $ / shares	$ 9.96
Outstanding, weighted average remaining contractual term (Year)	3 years 2 months 12 days
Exercisable (in shares) | shares	805,690
Exercisable, weighted average exercise price (in dollars per share) | $ / shares	$ 9.96
January 30, 2021 (Year)	3 years 2 months 12 days

Note 12 - Stock Incentive Pla_5

Note 12 - Stock Incentive Plans - Activity for Time-based and Performance-based Restricted Stock (Details)	12 Months Ended
	Jan. 30, 2021$ / sharesshares
Restricted Stock [Member]
Outstanding (in shares) | shares	453,403
Outstanding, weighted average grant date fair value (in dollars per share) | $ / shares	$ 6.71
Granted (in shares) | shares	767,390
Granted, weighted average grant date fair value (in dollars per share) | $ / shares	$ 2.45
Vested (in shares) | shares	(260,317)
Vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 6.98
Forfeited (in shares) | shares	(29,304)
Forfeited, weighted average grant date fair value (in dollars per share) | $ / shares	$ 2.32
Outstanding (in shares) | shares	931,172
Outstanding, weighted average grant date fair value (in dollars per share) | $ / shares	$ 3.26
Performance Shares [Member]
Outstanding (in shares) | shares	262,964
Outstanding, weighted average grant date fair value (in dollars per share) | $ / shares	$ 7.59
Granted (in shares) | shares	157,374
Granted, weighted average grant date fair value (in dollars per share) | $ / shares	$ 2.78
Vested (in shares) | shares	(56,380)
Vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 8.85
Forfeited (in shares) | shares	(27,517)
Forfeited, weighted average grant date fair value (in dollars per share) | $ / shares	$ 8.85
Outstanding (in shares) | shares	336,441
Outstanding, weighted average grant date fair value (in dollars per share) | $ / shares	$ 5.03

Note 13 - Stockholders' Equit_2

Note 13 - Stockholders' Equity - Summary Changes in Outstanding Shares of Common Stock (Details) - shares	12 Months Ended
	Jan. 30, 2021	Feb. 01, 2020
Shares outstanding (in shares)	15,205,981	14,953,142
Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding (in shares)	724,977	252,839
Repurchase of shares (in shares)	0	0
Shares outstanding (in shares)	15,930,958	15,205,981

Note 14 - Major Vendors (Detail

Note 14 - Major Vendors (Details Textual)	12 Months Ended
	Jan. 30, 2021	Feb. 01, 2020
Inventory Purchases [Member] | Supplier Concentration Risk [Member]
Concentration Risk, Percentage	77.00%	79.00%

Note 15 - Segment Information_2

Note 15 - Segment Information (Details Textual)	12 Months Ended
	Jan. 30, 2021
Number of Operating Segments	3
Number of Reportable Segments	3

Note 15 - Segment Information -

Note 15 - Segment Information - Financial Information for the Company's Reportable Segments (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 30, 2021	Feb. 01, 2020
Net sales to external customers	$ 255,310	$ 338,543
Income (loss) before income taxes	(20,186)	1,561
Capital expenditures, net	5,046	12,384
Depreciation and amortization	13,292	13,705
Total assets	261,372	297,262
Direct to Consumer [Member]
Net sales to external customers	249,210	323,491
Income (loss) before income taxes	(21,480)	(3,276)
Capital expenditures, net	5,046	12,384
Depreciation and amortization	13,262	13,699
Total assets	246,341	280,543
Commercial [Member]
Net sales to external customers	4,426	11,892
Income (loss) before income taxes	1,402	4,995
Capital expenditures, net	0	0
Depreciation and amortization	30	0
Total assets	6,353	8,931
International Franchising [Member]
Net sales to external customers	1,674	3,160
Income (loss) before income taxes	(108)	(158)
Capital expenditures, net	0	0
Depreciation and amortization	0	6
Total assets	$ 8,678	$ 7,788

Note 15 - Segment Information_3

Note 15 - Segment Information - Sales to External Customers and Long-lived Assets by Geographic Area (Details) - USD ($) $ in Thousands		12 Months Ended
		Jan. 30, 2021	Feb. 01, 2020
Net sales to external customers		$ 255,310	$ 338,543
Property and equipment, net		52,973	65,855
North America [Member]
Net sales to external customers	[1]	219,889	286,968
Property and equipment, net	[1]	48,955	60,386
Europe [Member]
Net sales to external customers	[2]	33,784	48,532
Property and equipment, net	[2]	4,018	5,459
Other Geographic Region [Member]
Net sales to external customers	[3]	1,637	3,043
Property and equipment, net	[3]	$ 0	$ 10
[1]	North America includes the United States, Canada, and Puerto Rico.
[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.

Schedule II - Valuation and Q_3

Schedule II - Valuation and Qualifying Accounts - Summary of Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands		12 Months Ended
		Jan. 30, 2021	Feb. 01, 2020
SEC Schedule, 12-09, Valuation Allowance, Deferred Tax Asset [Member]
Beginning Balance		$ 6,774	$ 5,079
Charged to cost and expenses		8,522	517
Other	[1],[2]	105	1,178
Ending Balance		15,401	6,774
SEC Schedule, 12-09, Allowance, Credit Loss [Member]
Beginning Balance		6,280	5,400
Charged to cost and expenses		1,405	959
Other	[1],[2]	(316)	(79)
Ending Balance		$ 7,369	$ 6,280
[1]	Other deferred tax asset valuation allowance represents reserves utilized, ASC842 adoption, 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