Build-A-Bear Workshop (BBW) 10-K 14 Apr 22 2021 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Jan. 29, 2022	Apr. 11, 2022	Jul. 30, 2021
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	--01-29
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Document Type	10-K
Document Annual Report	true
Document Period End Date	Jan. 29, 2022
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	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	false
Entity Shell Company	false
Entity Public Float			$ 243,700,000
Entity Common Stock, Shares Outstanding		15,679,875
Auditor Name	Ernst & Young LLP
Auditor Location	St. Louis, Missouri
Auditor Firm ID	42

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Jan. 29, 2022	Jan. 30, 2021
Current assets:
Cash, cash equivalents and restricted cash	$ 32,845	$ 34,840
Inventories, net	71,809	46,947
Receivables, net	11,701	8,295
Prepaid expenses and other current assets	13,643	10,111
Total current assets	129,998	100,193
Operating lease right-of-use asset	77,671	104,825
Property and equipment, net	48,966	52,973
Deferred tax assets	7,613	0
Other assets, net	2,076	3,381
Total Assets	266,324	261,372
Current liabilities:
Accounts payable	21,849	17,901
Accrued expenses	25,543	17,551
Operating lease liability short term	25,245	32,402
Gift cards and customer deposits	20,937	19,029
Deferred revenue and other	3,808	2,445
Total current liabilities	97,382	89,328
Operating lease liability long term	73,307	101,462
Deferred franchise revenue	734	920
Other liabilities	1,218	2,354
Stockholders' equity:
Preferred stock, par value $0.01, Shares authorized: 15,000,000; No shares issued or outstanding at January 29, 2022 and January 30, 2021	0	0
Common stock, par value $0.01, Shares authorized: 50,000,000; Issued and outstanding: 16,146,332 and 15,930,958 shares, respectively	162	159
Additional paid-in capital	75,490	72,822
Accumulated other comprehensive loss	(12,470)	(12,615)
Retained earnings	30,501	6,942
Total stockholders' equity	93,683	67,308
Total Liabilities and Stockholders' Equity	$ 266,324	$ 261,372

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Jan. 29, 2022	Jan. 30, 2021
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)	16,146,332	15,930,958
Common stock, shares outstanding (in shares)	16,146,332	15,930,958

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021
Revenues:
Revenue	$ 411,522	$ 255,310
Costs and expenses:
Cost of merchandise sold	193,567	157,901
Store asset impairment	0	7,346
Consolidated gross profit	217,955	97,409
Selling, general and administrative expense	167,250	117,585
Interest (income) expense, net	(5)	10
Total income (loss) before income taxes	50,710	(20,186)
Income tax expense	3,445	2,797
Net income (loss)	47,265	(22,983)
Foreign currency translation adjustment	145	(601)
Comprehensive income (loss)	$ 47,410	$ (23,584)
Income (loss) per common share:
Basic (in dollars per share)	$ 3.06	$ (1.54)
Diluted (in dollars per share)	$ 2.93	$ (1.54)
Shares used in computing common per share amounts:
Basic (in shares)	15,460,634	14,923,304
Diluted (in shares)	16,122,583	14,923,304
Retail [Member]
Revenues:
Revenue	$ 397,690	$ 249,210
Costs and expenses:
Cost of merchandise sold	186,382	147,783
Commercial Product and Service [Member]
Revenues:
Revenue	11,505	4,426
Costs and expenses:
Cost of merchandise sold	5,648	1,837
International Franchising [Member]
Revenues:
Revenue	2,327	1,674
Costs and expenses:
Cost of merchandise sold	$ 1,537	$ 935

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. 01, 2020	$ 152	$ 70,633	$ (12,079)	$ 29,925	$ 88,631
Stock-based compensation expense	0	1,811	0	0	1,811
Shares issued under employee stock plans	8	491	0	0	499
Shares withheld in lieu of tax withholdings	(1)	(113)	0	0	(114)
Other comprehensive loss	0	0	(536)	0	(536)
Net income (loss)	0	0	0	(22,983)	(22,983)
Balance at Jan. 30, 2021	159	72,822	(12,615)	6,942	67,308
Stock-based compensation expense	0	1,691	0	0	1,691
Shares issued under employee stock plans	7	3,866	0	0	3,873
Shares withheld in lieu of tax withholdings	(2)	(1,757)	0	0	(1,759)
Other comprehensive loss	0	0	145	0	145
Net income (loss)	0	0	0	47,265	47,265
Repurchase of Company stock	(2)	(1,132)	0	(3,224)	(4,358)
Cash dividends	0	0	0	(20,482)	(20,482)
Balance at Jan. 29, 2022	$ 162	$ 75,490	$ (12,470)	$ 30,501	$ 93,683

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands		12 Months Ended
		Jan. 29, 2022		Jan. 30, 2021
Cash flows provided by operating activities:
Net income (loss)		$ 47,265		$ (22,983)
Adjustments to reconcile net income to
Depreciation and amortization		12,276		13,292
Share-based and performance-based stock compensation expense		2,631		1,525
Impairment of right-of-use assets and fixed assets		0		7,346
Deferred taxes		(7,613)		3,388
Provision/adjustments for doubtful accounts		(297)		538
Loss on disposal of property and equipment		97		262
Change in assets and liabilities:
Inventories, net		(25,126)		6,785
Receivables, net		(3,233)		2,747
Prepaid expenses and other assets		(2,579)		(2,063)
Accounts payable and accrued expenses		9,561		4,028
Operating leases		(8,193)		201
Gift cards and customer deposits		1,917		(1,209)
Deferred revenue		1,371		(471)
Net cash provided by operating activities		28,077		13,386
Cash flows used in investing activities:
Capital expenditures		(8,130)		(5,046)
Net cash used in investing activities		(8,130)		(5,046)
Cash flows used in financing activities:
Proceeds from exercise of employee stock options		1,835		(114)
Purchases of common stock for retirement		(4,358)		0
Cash dividends paid		(19,933)		0
Net cash used in financing activities		(22,456)		(114)
Effect of exchange rates on cash		514		(112)
Net change in cash, cash equivalents and restricted cash		(1,995)		8,114
Cash, cash equivalents and restricted cash, beginning of period		34,840	[1]	26,726
Cash, cash equivalents and restricted cash, end of period	[1]	32,845		34,840
Reconciliation of cash, cash equivalents and restricted cash (1)
Cash and cash equivalents	[1]	31,808		33,142
Restricted cash from long-term deposits	[1]	1,037		1,698
Cash, cash equivalents and restricted cash, end of period	[1]	32,845		34,840
Net cash paid (received) during the period for income taxes		$ 10,378		$ 41
[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. 29, 2022
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. 346 one May 2021, not 61 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. 29, 2022
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 intercompany accounts are eliminated in consolidation. Fiscal Year The Company operates on a 52 53 January 31. 2021 52 January 29, 2022 2020 52 January 30, 2021 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 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 29, 2022 and January 30, 2021 , 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 29, 2022 January 30, 2021 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 29, 2022 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 ranging from one 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. 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, net Other assets consist primarily of the non-current portion of prepaid income taxes and deferred costs related to franchise agreemen ts, financing agreements, and capitalized film production costs. no first 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 An impairment charge is recognized to the extent the carrying value exceeded the fair value of the asset (asset group). The Company estimates fair values of these long-lived assets based on its discounted future cash flow analysis for the remaining useful life of the asset or its 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 no no 2021 2020 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 Entertainment Production Costs Costs of producing entertainment assets, which include direct costs, production overhead and development costs, are capitalized when incurred and are stated at the lower of cost, less accumulated amortization, or fair value. For film related costs, the Company expects assets to be monetized individually and are amortized using the individual film-forecast-computation method which amortizes such costs in the same ratio that current period actual revenue bears to the estimated remaining unrecognized total revenues (ultimate revenue). Ultimate revenue includes estimates over a period not ten Costs of entertainment productions are subject to recoverability assessments, whenever events or changes in circumstances indicate that the fair value of the film may 3 January 29, 2022 and January 30, 2021 , the Company had capitalized entertainment production costs of $ million and $ million, respectively. The January 29, 2022 balance for entertainment production costs is mostly comprised of several in-development entertainment projects. In October 2021, not 2021 within the Selling, general and administrative line in the Consolidated Statement of Operations and Comprehensive Income (Loss) and includes it in the financial information of the Commercial reportable segment presented in Note 15 third fourth January 29, 2022 . The remaining net production entertainment asset related the Honey Girls film as of January 29, 2022 is immaterial to the consolidated financial statements. 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 2021 2020 Government Grants As a result of the pandemic, governments enacted relief legislation and stimulus packages to help combat the economic effects through such things as payroll expense reimbursement and business and restart grants. Due to the nature of these grants relating to income, they can be presented in one two 1 2 not fifty-two January 29, 2022 January 30, 2021 fifty-two January 29, 2022 January 30, 2021 of $ million 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 Basic income per share is dete 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 participants generally correspond to the funds offered in the Company’s 401 1 January 29, 2022 million are presented in other assets, net and other liabilities in the accompanying Consolidated Balance Sheets. As of January 30, 2021 , the current portions of the assets and related liabilities of $0.4 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 29, 2022 January 30, 2021 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 $0.5 million and a gain of $ million related to foreign currency in fiscal 2021 2020 R ecent Accounting Pronouncements – Adopted in the current year In December 2019, No. 2019 12, 740 December 15, 2020, January 31, 2021. not In November 2020, 33 10890, first August 9, 2021 February 10, 2021. 10 January 29, 2022. 2021 Annual Report on Form 10 not 7. In November 2021, No. 2021 10, 832 December 15, 2021 February 2, 2020 10 January 29, 2022 for the government grants it received in fiscal years 2020 and 2021 as part of COVID-related assistance programs. The Company has documented its accounting policy, the nature of the grants received, their effects on the financial statements, and the conditions of the grants within the "Government Grants" accounting policy. The adoption of this ASU did not Recent Accounting Pronouncements – Pending adoption In June 2016, No. 2016 13, 326 not December 15, 2022. In March 2020 January 2021, No. 2020 04, 848 2021 01, 848 may December 31, 2022. first not We have reviewed all other recently issued, but not not

Note 3 - Revenue

Note 3 - Revenue	12 Months Ended
	Jan. 29, 2022
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. Three-quarte rs of gift cards are redeemed within three three first twelve ce. Breakage rates are calculated annually at the end of the fiscal year and are used to record gift card breakage over the next fiscal year until the annual breakage rate update is performed. In regard to the consolidated balance sheet, contract liabilities for gift cards are classified as gift cards and customer deposits. During fiscal 2021 2020, 2019 not 2020 2021 fourth fifty-two January 29, 2022 January 30, 2021 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 wholesale sales of merchandise, supplies and fixtures, 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. 29, 2022
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 periods presented (in thousands). For the Year Ended January 29, 2022 January 30, 2021 Operating lease costs $ 34,183 $ 35,923 Variable lease costs 6,718 2,808 Short term lease costs 56 44 Total Operating Lease costs $ 40,957 $ 38,775 Other information The table below presents supplemental cash flow information related to leases for the periods presented (in thousands). For the Year Ended January 29, 2022 January 30, 2021 Operating cash flows for operating leases $ 43,627 36,068 Operating cash flows for operating leases for fiscal 2021 2020 January 29, 2022 As of January 29, 2022 The Company recorded no impairment charges during fiscal 2021 against right-of-use operating lease assets. 2020 Undiscounted cash flows The table below reconciles the undiscounted cash flows for each of the first five Operating Leases 2022 30,280 2023 25,741 2024 21,089 2025 15,468 2026 8,926 Thereafter 11,403 Total minimum lease payments 112,907 Less: amount of lease payments representing interest (14,355 ) Present value of future minimum lease payments 98,552 Less: current obligations under leases (25,245 ) Long-term lease obligations $ 73,307 As of January 29, 2022 not not

Note 5 - Prepaid Expenses and O

Note 5 - Prepaid Expenses and Other Current Assets	12 Months Ended
	Jan. 29, 2022
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 29, January 30, 2022 2021 Prepaid occupancy (1) $ 2,656 $ 1,526 Prepaid income taxes 178 314 Prepaid insurance 929 884 Prepaid gift card fees 1,545 1,291 Prepaid royalties 607 242 Other (2) 7,728 5,854 Total $ 13,643 $ 10,111 ( 1 ( 2 Other non-current assets consist of the following (in thousands): January 29, January 30, 2022 2021 Entertainment production asset $ 833 $ 1,715 Deferred compensation 697 1,037 Other (1) 546 629 Total $ 2,076 $ 3,381 ( 1

Note 6 - Property and Equipment

Note 6 - Property and Equipment, Net	12 Months Ended
	Jan. 29, 2022
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 29, January 30, 2022 2021 Land $ 2,261 $ 2,261 Furniture and fixtures 26,405 26,605 Machinery and equipment 15,355 15,101 Leasehold improvements 99,043 97,434 Building 14,970 14,970 Computer hardware 20,415 19,534 Computer software 23,924 22,358 Construction in progress 4,952 3,707 207,325 201,970 Less accumulated depreciation 158,359 148,997 Total, net $ 48,966 $ 52,973 For fiscal 2021 2020 million and $13.2 million, respectively. The Company recorded no impairment charges during fiscal 2021 2020

Note 7 - Accrued Expenses

Note 7 - Accrued Expenses	12 Months Ended
	Jan. 29, 2022
Notes to Financial Statements
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	( 7 ) Accrued Expenses Accrued expenses consist of the following (in thousands): January 29, January 30, 2022 2021 Accrued wages, bonuses and related expenses $ 21,688 $ 13,185 Sales tax payable 2,146 2,048 Accrued rent and related expenses (1) 1,093 1,993 Current income taxes payable 616 325 Total $ 25,543 $ 17,551 ( 1 For fiscal 2021 2020

Note 8 - Income Taxes

Note 8 - Income Taxes	12 Months Ended
	Jan. 29, 2022
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, Ireland, China, and Denmark (prior to its closing in January 2021)), Fiscal year ended January 29, January 30, 2022 2021 Domestic $ 46,473 $ (21,774 ) Foreign 4,237 1,588 Total income (loss) before income taxes $ 50,710 $ (20,186 ) The components of the income tax expense are as follows (in thousands): Fiscal year ended January 29, January 30, 2022 2021 Current: U.S. Federal $ 8,921 $ (876 ) U.S. State 2,017 321 Foreign 128 (12 ) Deferred: U.S. Federal (4,870 ) 1,555 U.S. State (2,140 ) 1,232 Foreign (611 ) 577 Income tax expense $ 3,445 $ 2,797 The provision for income taxes was $3.4 million in fiscal 2021 2020 2021 2020 no 2020 The Company periodically assesses whether it is more likely than not fourth 2021, no three January 29, 2022, In the first 2020, three January 30, 2021, three 740 first 2020, 2020, Temporary differences that gave rise to deferred tax assets and liabilities are as follows (in thousands): January 29, January 30, 2022 2021 Deferred tax assets: Operating lease liability $ 27,504 $ 33,058 Net operating loss carryforwards 3,496 3,422 Deferred revenue 3,228 3,903 Accrued compensation 2,678 1,098 Depreciation 1,636 2,412 Investment in affiliates 1,583 1,215 Deferred compensation 1,149 1,802 Accrued expenses 820 389 Receivables write-offs 704 830 Inventories 634 263 Intangible assets 321 388 Carryforward of tax credits 227 2,251 Other 920 39 Total gross deferred tax assets 44,900 51,070 Less: Valuation allowance (9,795 ) (15,401 ) Total deferred tax assets, net of valuation allowance 35,105 35,669 Deferred tax liabilities: Operating lease right-of-use assets (21,395 ) (27,214 ) Depreciation (4,369 ) (4,968 ) Deferred expense (1,708 ) (1,767 ) Deferred revenue - (1,362 ) Other (20 ) (358 ) Total deferred tax liabilities (27,492 ) (35,669 ) Net deferred tax assets $ 7,613 $ - As of January 29, 2022 no The Company continues to assert its investments in foreign subsidiaries are permanent in duration and it is not As of January 29, 2022 January 30, 2021 January 29, 2022 January 30, 2021 January 29, 2022 January 30, 2021 A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands): January 29, January 30, 2022 2021 Balance at beginning of year 170 178 Increases for prior year tax positions 164 46 Lapse of statute of limitations - (54) Balance at end of year 334 170 Management estimates it is reasonably possible that the amount of unrecognized tax benefits could decrease by as much as $0.3 million in the next twelve The following tax years remain open in the Company’s major taxing jurisdictions as of January 29, 2022 United States (Federal) 2018 through 2021 United Kingdom 2017 through 2021 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. 29, 2022
Notes to Financial Statements
Long-term Debt [Text Block]	( 9 ) Line of Credit On December 17, 2021, August 25, 2020 The First Amendment (i) extended the maturity date of the Credit Agreement to December 17, 2026, ( The Credit Agreement continues to provide 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 Revolving advances under the Credit Agreement will continue to be secured (subject to permitted liens and certain other exceptions) by a first Borrowings under the Credit Agreement continue to bear interest (a) at a base rate determined under the Credit Agreement, or (b) at the Borrower's option, at a rate based on LIBOR, plus in either case a margin based on average undrawn availability as determined in accordance with the Credit Agreement, but the First Amendment reduced such rates and reduced the LIBOR floor. A $500,000 minimum interest payment requirement has been eliminated and the Facility Fee Percentage which previously was either 0.50% or 0.375% depending on the Average Undrawn Availability was reduced to 0.25% by the First Amendment. The Credit Agreement continues to require the Company to comply with one 1 $25,000,000 2 The Credit Agreement continues to contain customary events of default, including without limitation events of default based on payment obligations, material inaccuracies of representations and warranties, covenant defaults, final judgments and orders, unenforceability of the Credit Agreement, material ERISA events, change in control, insolvency proceedings, and defaults under certain other obligations and the First Amendment increased the threshold amounts for certain events of default. An event of default may The Credit Agreement continues to contain typical negative covenants, including, among other things, that the Borrower will not At the closing date of the First Amendment, the Company had a $750,000 letter of credit issued and no outstanding indebtedness under the Credit Agreement; and' the Company is currently in compliance with the Credit Agreement covenants. As of January 29, 2022 2021 January 29, 2022 In connection with the First Amendment, the Company incurred less than $0.1 million of costs and fees. As the Company had no outstanding borrowings as of the date of the First Amendment. These costs and fees were recorded as a deferred asset within the Other assets, net line within the Consolidated Balance Sheet; and, total remaining deferred asset balance will be amortized over the remaining term of the agreement.

Note 10 - Commitments and Conti

Note 10 - Commitments and Contingencies	12 Months Ended
	Jan. 29, 2022
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	10 ) Commitments and Contingencies 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 permission to appeal certain elements of the Upper Tribunal decision and, in early November 2021, not May 2022. January 29, 2022 not In August 2021, Not $500 $1,500 No January 29, 2022

Note 11 - Net Income (Loss) Per

Note 11 - Net Income (Loss) Per Share	12 Months Ended
	Jan. 29, 2022
Notes to Financial Statements
Earnings Per Share [Text Block]	( 1 1 ) Net Income (Loss) Per Share The Company computes both basic and diluted earnings per common share. In periods of net loss, no not Fiscal year ended January 29, January 30, 2022 2021 NUMERATOR: Net income (loss) before allocation of earnings to participating securities $ 47,265 $ (22,983 ) Less: Earnings allocated to participating securities - - Net income (loss) $ 47,265 $ (22,983 ) DENOMINATOR: Weighted average number of common shares outstanding - basic 15,460,634 14,923,304 Dilutive effect of share-based awards: 661,949 - Weighted average number of common shares outstanding - dilutive 16,122,583 14,923,304 Basic income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders $ 3.06 $ (1.54 ) Diluted income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders $ 2.93 $ (1.54 ) In calculating diluted earnings per share for fiscal 2021 2020 not 260 10.

Note 12 - Stock Incentive Plans

Note 12 - Stock Incentive Plans	12 Months Ended
	Jan. 29, 2022
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 For the fifty-two January 29, 2022 January 30, 2021 , Selling, general and administrative expense included stock-based compensation expense of $ million and $ million, respe January 29, 2022 (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 millions) Outstanding, February 1, 2021 805,701 9.96 Granted - - Exercised (460,421 ) 7.81 Canceled or expired (26,711 ) 8.13 Outstanding, January 29, 2022 318,569 $ 13.23 3.7 $ 1.5 Options Exercisable as of: January 29, 2022 318,569 $ 13.23 3.7 $ 1.5 There were no 2021 or 2020 . 2018 107 110, The total grant date fair value of options exercised in fiscal 2021 was $ million and the total intrinsic value was $4.3 million. Total grant date fair value and intrinsic value for options exercised in fiscal 2020 The Company generally issues new shares to satisfy option exercises. Future total shares available for option, non-vested stock and restricted stock grants were 416,391 and at the end of 2021 and 2020 , respectively. (b) Restricted Stock The Company granted restricted stock awards that vest over a one three time-based and performance-based restricted stock granted as compensation to employees and directors for the periods presented: 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, 2021 931,172 $ 3.26 336,441 $ 5.03 Granted 148,701 9.71 53,095 8.24 Vested (606,443 ) 3.14 (32,521 ) 8.60 Forfeited (9,850 ) 6.35 (50,735 ) 8.60 Outstanding, January 29, 2022 463,580 $ 5.43 306,280 $ 3.56 In fiscal 2021 , three 2021, 2022, 2023, In fiscal 2020, three 2020, 2021, 2022. with a weighted average grant date fair value of $ per share. If liquidity, profitability and strategic performance exceeds the threshold objectives, the performance-based restricted stock award has a payout opportunity ranging from 25% to 183.3% of the target number of shares . In fiscal 2019, three 2019, 2020, 2021 three . As of January 29, 2022 2019, 2020, 2021 three million. Th e vesting date fair value of shares that vested in fiscal 2021 and 2020 was $2.2 million and $ million, respectively.

Note 13 - Stockholders' Equity

Note 13 - Stockholders' Equity	12 Months Ended
	Jan. 29, 2022
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 2020 2021 Common Stock 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 Company shares - Shares as of January 30, 2021 15,930,958 Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding 460,928 Repurchase of Company shares (245,554 ) Shares as of January 29, 2022 16,146,332

Note 14 - Major Vendors

Note 14 - Major Vendors	12 Months Ended
	Jan. 29, 2022
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 2021 and 2020 , respectively.

Note 15 - Segment Information

Note 15 - Segment Information	12 Months Ended
	Jan. 29, 2022
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	( 15 ) Segment Information The Company’s operations are conducted through three operating segments consisting of DTC, commercial and international franchising. The DTC segment includes the operating activities of corporately-managed locations and other retail delivery operations in the U.S., Canada, China, Denmark, Ireland and the U.K., including the Company’s e-commerce sites and temporary stores. The singles store locations in Denmark and China closed in January 2021 May 2021, third 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 29, 2022 Net sales to external customers $ 397,690 $ 11,505 $ 2,327 $ 411,522 Income before income taxes 47,229 2,690 791 50,710 Capital expenditures 8,130 - - 8,130 Depreciation and amortization 12,232 44 - 12,276 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 Total Assets as of: January 29, 2022 $ 249,998 $ 4,677 $ 11,649 $ 266,324 January 30, 2021 246,341 6,353 8,678 261,372 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 29, 2022 Net sales to external customers $ 357,839 $ 51,275 $ 2,408 $ 411,522 Property and equipment, net 45,789 3,177 - 48,966 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 For purposes of this table only: ( 1 North America includes the United States, Canada, and Puerto Rico. ( 2 Europe includes the U.K. and Ireland and includes a corporately-managed location in Denmark that closed in January 2021. ( 3 Other includes franchise businesses outside of North America and Europe and includes a corporately-managed location in China that closed in May 2021. (a)( 2 Financial Statement Schedules

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts	12 Months Ended
	Jan. 29, 2022
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 2021 $ 15,401 $ (8,133 ) $ 2,527 $ 9,795 2020 6,774 8,522 105 15,401 Receivables Allowance for Doubtful Accounts 2021 $ 7,369 $ 896 $ (1,209 ) $ 7,056 2020 6,280 1,405 (316 ) $ 7,369 ( 1 ( 2

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Jan. 29, 2022
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 intercompany accounts are eliminated in consolidation.
Fiscal Period, Policy [Policy Text Block]	Fiscal Year The Company operates on a 52 53 January 31. 2021 52 January 29, 2022 2020 52 January 30, 2021
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 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 29, 2022 and January 30, 2021 , 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 29, 2022 January 30, 2021
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 29, 2022 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 ranging from one 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. 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, net Other assets consist primarily of the non-current portion of prepaid income taxes and deferred costs related to franchise agreemen ts, financing agreements, and capitalized film production costs. no first
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 An impairment charge is recognized to the extent the carrying value exceeded the fair value of the asset (asset group). The Company estimates fair values of these long-lived assets based on its discounted future cash flow analysis for the remaining useful life of the asset or its 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 no no 2021 2020 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
Entertainment Production Costs [Policy Text Block]	Entertainment Production Costs Costs of producing entertainment assets, which include direct costs, production overhead and development costs, are capitalized when incurred and are stated at the lower of cost, less accumulated amortization, or fair value. For film related costs, the Company expects assets to be monetized individually and are amortized using the individual film-forecast-computation method which amortizes such costs in the same ratio that current period actual revenue bears to the estimated remaining unrecognized total revenues (ultimate revenue). Ultimate revenue includes estimates over a period not ten Costs of entertainment productions are subject to recoverability assessments, whenever events or changes in circumstances indicate that the fair value of the film may 3 January 29, 2022 and January 30, 2021 , the Company had capitalized entertainment production costs of $ million and $ million, respectively. The January 29, 2022 balance for entertainment production costs is mostly comprised of several in-development entertainment projects. In October 2021, not 2021 within the Selling, general and administrative line in the Consolidated Statement of Operations and Comprehensive Income (Loss) and includes it in the financial information of the Commercial reportable segment presented in Note 15 third fourth January 29, 2022 . The remaining net production entertainment asset related the Honey Girls film as of January 29, 2022 is immaterial to the consolidated financial statements.
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 2021 2020
Government Grants Policy [Policy Text Block]	Government Grants As a result of the pandemic, governments enacted relief legislation and stimulus packages to help combat the economic effects through such things as payroll expense reimbursement and business and restart grants. Due to the nature of these grants relating to income, they can be presented in one two 1 2 not fifty-two January 29, 2022 January 30, 2021 fifty-two January 29, 2022 January 30, 2021 of $ million
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 Basic income per share is dete 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 participants generally correspond to the funds offered in the Company’s 401 1 January 29, 2022 million are presented in other assets, net and other liabilities in the accompanying Consolidated Balance Sheets. As of January 30, 2021 , the current portions of the assets and related liabilities of $0.4 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 29, 2022 January 30, 2021
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 $0.5 million and a gain of $ million related to foreign currency in fiscal 2021 2020
New Accounting Pronouncements, Policy [Policy Text Block]	R ecent Accounting Pronouncements – Adopted in the current year In December 2019, No. 2019 12, 740 December 15, 2020, January 31, 2021. not In November 2020, 33 10890, first August 9, 2021 February 10, 2021. 10 January 29, 2022. 2021 Annual Report on Form 10 not 7. In November 2021, No. 2021 10, 832 December 15, 2021 February 2, 2020 10 January 29, 2022 for the government grants it received in fiscal years 2020 and 2021 as part of COVID-related assistance programs. The Company has documented its accounting policy, the nature of the grants received, their effects on the financial statements, and the conditions of the grants within the "Government Grants" accounting policy. The adoption of this ASU did not Recent Accounting Pronouncements – Pending adoption In June 2016, No. 2016 13, 326 not December 15, 2022. In March 2020 January 2021, No. 2020 04, 848 2021 01, 848 may December 31, 2022. first not We have reviewed all other recently issued, but not not

Note 4 - Leases (Tables)

Note 4 - Leases (Tables)	12 Months Ended
	Jan. 29, 2022
Notes Tables
Lease, Cost [Table Text Block]	For the Year Ended January 29, 2022 January 30, 2021 Operating lease costs $ 34,183 $ 35,923 Variable lease costs 6,718 2,808 Short term lease costs 56 44 Total Operating Lease costs $ 40,957 $ 38,775 For the Year Ended January 29, 2022 January 30, 2021 Operating cash flows for operating leases $ 43,627 36,068
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	Operating Leases 2022 30,280 2023 25,741 2024 21,089 2025 15,468 2026 8,926 Thereafter 11,403 Total minimum lease payments 112,907 Less: amount of lease payments representing interest (14,355 ) Present value of future minimum lease payments 98,552 Less: current obligations under leases (25,245 ) Long-term lease obligations $ 73,307

Note 5 - Prepaid Expenses and_2

Note 5 - Prepaid Expenses and Other Current Assets (Tables)	12 Months Ended
	Jan. 29, 2022
Notes Tables
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	January 29, January 30, 2022 2021 Prepaid occupancy (1) $ 2,656 $ 1,526 Prepaid income taxes 178 314 Prepaid insurance 929 884 Prepaid gift card fees 1,545 1,291 Prepaid royalties 607 242 Other (2) 7,728 5,854 Total $ 13,643 $ 10,111
Schedule of Other Assets, Noncurrent [Table Text Block]	January 29, January 30, 2022 2021 Entertainment production asset $ 833 $ 1,715 Deferred compensation 697 1,037 Other (1) 546 629 Total $ 2,076 $ 3,381

Note 6 - Property and Equipme_2

Note 6 - Property and Equipment, Net (Tables)	12 Months Ended
	Jan. 29, 2022
Notes Tables
Property, Plant and Equipment [Table Text Block]	January 29, January 30, 2022 2021 Land $ 2,261 $ 2,261 Furniture and fixtures 26,405 26,605 Machinery and equipment 15,355 15,101 Leasehold improvements 99,043 97,434 Building 14,970 14,970 Computer hardware 20,415 19,534 Computer software 23,924 22,358 Construction in progress 4,952 3,707 207,325 201,970 Less accumulated depreciation 158,359 148,997 Total, net $ 48,966 $ 52,973

Note 7 - Accrued Expenses (Tabl

Note 7 - Accrued Expenses (Tables)	12 Months Ended
	Jan. 29, 2022
Notes Tables
Schedule of Accrued Liabilities [Table Text Block]	January 29, January 30, 2022 2021 Accrued wages, bonuses and related expenses $ 21,688 $ 13,185 Sales tax payable 2,146 2,048 Accrued rent and related expenses (1) 1,093 1,993 Current income taxes payable 616 325 Total $ 25,543 $ 17,551

Note 8 - Income Taxes (Tables)

Note 8 - Income Taxes (Tables)	12 Months Ended
	Jan. 29, 2022
Notes Tables
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]	Fiscal year ended January 29, January 30, 2022 2021 Domestic $ 46,473 $ (21,774 ) Foreign 4,237 1,588 Total income (loss) before income taxes $ 50,710 $ (20,186 )
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Fiscal year ended January 29, January 30, 2022 2021 Current: U.S. Federal $ 8,921 $ (876 ) U.S. State 2,017 321 Foreign 128 (12 ) Deferred: U.S. Federal (4,870 ) 1,555 U.S. State (2,140 ) 1,232 Foreign (611 ) 577 Income tax expense $ 3,445 $ 2,797
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	January 29, January 30, 2022 2021 Deferred tax assets: Operating lease liability $ 27,504 $ 33,058 Net operating loss carryforwards 3,496 3,422 Deferred revenue 3,228 3,903 Accrued compensation 2,678 1,098 Depreciation 1,636 2,412 Investment in affiliates 1,583 1,215 Deferred compensation 1,149 1,802 Accrued expenses 820 389 Receivables write-offs 704 830 Inventories 634 263 Intangible assets 321 388 Carryforward of tax credits 227 2,251 Other 920 39 Total gross deferred tax assets 44,900 51,070 Less: Valuation allowance (9,795 ) (15,401 ) Total deferred tax assets, net of valuation allowance 35,105 35,669 Deferred tax liabilities: Operating lease right-of-use assets (21,395 ) (27,214 ) Depreciation (4,369 ) (4,968 ) Deferred expense (1,708 ) (1,767 ) Deferred revenue - (1,362 ) Other (20 ) (358 ) Total deferred tax liabilities (27,492 ) (35,669 ) Net deferred tax assets $ 7,613 $ -
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]	January 29, January 30, 2022 2021 Balance at beginning of year 170 178 Increases for prior year tax positions 164 46 Lapse of statute of limitations - (54) Balance at end of year 334 170
Summary of Income Tax Examinations [Table Text Block]	United States (Federal) 2018 through 2021 United Kingdom 2017 through 2021

Note 11 - Net Income (Loss) P_2

Note 11 - Net Income (Loss) Per Share (Tables)	12 Months Ended
	Jan. 29, 2022
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Fiscal year ended January 29, January 30, 2022 2021 NUMERATOR: Net income (loss) before allocation of earnings to participating securities $ 47,265 $ (22,983 ) Less: Earnings allocated to participating securities - - Net income (loss) $ 47,265 $ (22,983 ) DENOMINATOR: Weighted average number of common shares outstanding - basic 15,460,634 14,923,304 Dilutive effect of share-based awards: 661,949 - Weighted average number of common shares outstanding - dilutive 16,122,583 14,923,304 Basic income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders $ 3.06 $ (1.54 ) Diluted income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders $ 2.93 $ (1.54 )

Note 12 - Stock Incentive Pla_2

Note 12 - Stock Incentive Plans (Tables)	12 Months Ended
	Jan. 29, 2022
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 millions) Outstanding, February 1, 2021 805,701 9.96 Granted - - Exercised (460,421 ) 7.81 Canceled or expired (26,711 ) 8.13 Outstanding, January 29, 2022 318,569 $ 13.23 3.7 $ 1.5 Options Exercisable as of: January 29, 2022 318,569 $ 13.23 3.7 $ 1.5
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, 2021 931,172 $ 3.26 336,441 $ 5.03 Granted 148,701 9.71 53,095 8.24 Vested (606,443 ) 3.14 (32,521 ) 8.60 Forfeited (9,850 ) 6.35 (50,735 ) 8.60 Outstanding, January 29, 2022 463,580 $ 5.43 306,280 $ 3.56

Note 13 - Stockholders' Equity

Note 13 - Stockholders' Equity (Tables)	12 Months Ended
	Jan. 29, 2022
Notes Tables
Schedule of Common Stock Outstanding Roll Forward [Table Text Block]	Common Stock 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 Company shares - Shares as of January 30, 2021 15,930,958 Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding 460,928 Repurchase of Company shares (245,554 ) Shares as of January 29, 2022 16,146,332

Note 15 - Segment Information (

Note 15 - Segment Information (Tables)	12 Months Ended
	Jan. 29, 2022
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Direct-to- International Consumer Commercial Franchising Total Fifty-two weeks ended January 29, 2022 Net sales to external customers $ 397,690 $ 11,505 $ 2,327 $ 411,522 Income before income taxes 47,229 2,690 791 50,710 Capital expenditures 8,130 - - 8,130 Depreciation and amortization 12,232 44 - 12,276 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 Total Assets as of: January 29, 2022 $ 249,998 $ 4,677 $ 11,649 $ 266,324 January 30, 2021 246,341 6,353 8,678 261,372
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 29, 2022 Net sales to external customers $ 357,839 $ 51,275 $ 2,408 $ 411,522 Property and equipment, net 45,789 3,177 - 48,966 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

Schedule II - Valuation and Q_2

Schedule II - Valuation and Qualifying Accounts (Tables)	12 Months Ended
	Jan. 29, 2022
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 2021 $ 15,401 $ (8,133 ) $ 2,527 $ 9,795 2020 6,774 8,522 105 15,401 Receivables Allowance for Doubtful Accounts 2021 $ 7,369 $ 896 $ (1,209 ) $ 7,056 2020 6,280 1,405 (316 ) $ 7,369

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021	Oct. 30, 2021
Inventory, Supplies, Net of Reserves	$ 4,400	$ 2,800
Inventory Valuation Reserves, Ending Balance	900	1,000
Accounts Receivable, Allowance for Credit Loss, Current	7,100	7,400
Store Asset Impairment	0	7,346
Operating Lease, Impairment Loss	0	3,800
Impairment of Long-Lived Assets Held-for-use	0	3,500
Film, Monetized on Its Own, Capitalized Cost, Production	800	1,700
Advertising Expense	16,400	8,100
Deferred Compensation Plan Assets	697	1,037
Foreign Currency Transaction Gain (Loss), before Tax, Total	500	600
Prepaid Expenses and Other Current Assets [Member]
Deferred Compensation Plan Assets	400	400
Accrued Liabilities, Current [Member]
Deferred Compensation Liability, Current, Total	400	400
Other Noncurrent Assets [Member]
Deferred Compensation Plan Assets	600	900
Other Noncurrent Liabilities [Member]
Deferred Compensation Liability, Classified, Noncurrent, Total	600	900
Canadian Film Tax Credit [Member]
Tax Credit Carryforward, Amount	1,000
Canadian Film Tax Credit and Other Contractual Obligations [Member]
Other Receivables			$ 4,000
Store Asset Impairment [Member]
Operating Lease, Impairment Loss		3,800
Impairment of Long-Lived Assets Held-for-use		3,500
Selling, General and Administrative Expenses [Member]
Payroll Expense Reimbursement	900	800
Business Grants	$ 1,400	$ 4,200
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] | Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	1 year
Leasehold Improvements [Member] | Maximum [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

Note 3 - Revenue (Details Textu

Note 3 - Revenue (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021	Oct. 30, 2021
Gift Card Redemption Period (Year)	3 years
Estimated Percentage of Gift Card Redemptions Within First Twelve Months	60.00%
Revenue from Contract with Customer, Excluding Assessed Tax, Total	$ 411,522	$ 255,310
Gift Card Breakage [Member]
Revenue from Contract with Customer, Excluding Assessed Tax, Total	$ 6,500	3,700
Direct to Consumer [Member]
Segment Revenue of Consolidated Revenue, Percentage	97.00%
Revenue from Contract with Customer, Excluding Assessed Tax, Total	$ 397,690	249,210
International Franchising [Member]
Revenue from Contract with Customer, Excluding Assessed Tax, Total	$ 2,327	$ 1,674
Capitalized Contract Cost, Amortization Period (Year)			25 years

Note 4 - Leases (Details Textua

Note 4 - Leases (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021
Lessee, Operating Lease, Rent Deferrals Liability, Payments Remainder of Fiscal Year	$ 0
Operating Lease, Weighted Average Remaining Lease Term (Year)	4 years 3 months 18 days
Operating Lease, Weighted Average Discount Rate, Percent	6.00%
Operating Lease, Impairment Loss	$ 0	$ 3,800
Lessee, Operating Lease, Lease Not yet Commenced, Amount	$ 0

Note 4 - Leases - Lease Costs (

Note 4 - Leases - Lease Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021
Operating lease costs	$ 34,183	$ 35,923
Variable lease costs	6,718	2,808
Short term lease costs	56	44
Total Operating Lease costs	40,957	38,775
Operating cash flows for operating leases	$ 43,627	$ 36,068

Note 4 - Leases - Reconciliatio

Note 4 - Leases - Reconciliation of the Undiscounted Cash Flows From Operating Leases (Details) - USD ($) $ in Thousands	Jan. 29, 2022	Jan. 30, 2021
2022	$ 30,280
2023	25,741
2024	21,089
2025	15,468
2026	8,926
Thereafter	11,403
Total minimum lease payments	112,907
Less: amount of lease payments representing interest	(14,355)
Present value of future minimum lease payments	98,552
Less: current obligations under leases	(25,245)	$ (32,402)
Long-term lease obligations	$ 73,307	$ 101,462

Note 5 - Other Assets - Summary

Note 5 - Other Assets - Summary of Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands		Jan. 29, 2022	Jan. 30, 2021
Prepaid occupancy	[1]	$ 2,656	$ 1,526
Prepaid income taxes		178	314
Prepaid insurance		929	884
Prepaid gift card fees		1,545	1,291
Prepaid royalties		607	242
Other	[2]	7,728	5,854
Total		$ 13,643	$ 10,111
[1]	Prepaid occupancy consists of prepaid expenses related to non-lease components.
[2]	Other consists primarily of prepaid expense related to IT maintenance contracts and software as a service.

Note 5 - Other Assets - Other N

Note 5 - Other Assets - Other Noncurrent Assets (Details) - USD ($) $ in Thousands		Jan. 29, 2022	Jan. 30, 2021
Entertainment production asset		$ 833	$ 1,715
Deferred compensation		697	1,037
Other (1)	[1]	546	629
Total		$ 2,076	$ 3,381
[1]	Other consists primarily of deferred financing costs related to the Company's credit facility

Note 6 - Property and Equipme_3

Note 6 - Property and Equipment, Net (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021
Depreciation, Total	$ 12,300	$ 13,200
Impairment of Long-Lived Assets Held-for-use	$ 0	$ 3,500

Note 6 - Property and Equipme_4

Note 6 - Property and Equipment, Net - Property and Equipment (Details) - USD ($) $ in Thousands	Jan. 29, 2022	Jan. 30, 2021
Property, plant and equipment, gross	$ 207,325	$ 201,970
Less accumulated depreciation	158,359	148,997
Total, net	48,966	52,973
Land [Member]
Property, plant and equipment, gross	2,261	2,261
Furniture and Fixtures [Member]
Property, plant and equipment, gross	26,405	26,605
Machinery and Equipment [Member]
Property, plant and equipment, gross	15,355	15,101
Leasehold Improvements [Member]
Property, plant and equipment, gross	99,043	97,434
Building [Member]
Property, plant and equipment, gross	14,970	14,970
Computer Equipment [Member]
Property, plant and equipment, gross	20,415	19,534
Software and Software Development Costs [Member]
Property, plant and equipment, gross	23,924	22,358
Construction in Progress [Member]
Property, plant and equipment, gross	$ 4,952	$ 3,707

Note 7 - Accrued Expenses (Deta

Note 7 - Accrued Expenses (Details Textual) - USD ($) $ in Millions	Jan. 29, 2022	Jan. 30, 2021
Liability, Pension and Other Postretirement and Postemployment Benefits, Current	$ 1.1	$ 0.8

Note 7 - Accrued Expenses - Sum

Note 7 - Accrued Expenses - Summary of Accrued Expenses (Details) - USD ($) $ in Thousands		Jan. 29, 2022	Jan. 30, 2021
Accrued wages, bonuses and related expenses		$ 21,688	$ 13,185
Sales tax payable		2,146	2,048
Accrued rent and related expenses	[1]	1,093	1,993
Current income taxes payable		616	325
Total		$ 25,543	$ 17,551
[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. 29, 2022		Jan. 30, 2021		Feb. 01, 2020
Income Tax Expense (Benefit), Total		$ 3,445		$ 2,797
Effective Income Tax Rate Reconciliation, Percent, Total		6.80%		(13.90%)
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent		21.00%		21.00%
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount				$ 3,700
Operating Loss Carryforwards, Total		$ 13,800
Unrecognized Tax Benefits, Ending Balance		334	[1]	170	[1]	$ 178
Unrecognized Tax Benefits that Would Impact Effective Tax Rate		300		200
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued, Total		100		100
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense, Total		100		100
Significant Change in Unrecognized Tax Benefits is Reasonably Possible, Amount of Unrecorded Benefit		300
North America [Member]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ 3,300			$ 3,300
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount		$ (7,800)
[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. 29, 2022	Jan. 30, 2021
Domestic	$ 46,473	$ (21,774)
Foreign	4,237	1,588
Total income (loss) before income taxes	$ 50,710	$ (20,186)

Note 8 - Income Taxes - Compone

Note 8 - Income Taxes - Components of the Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021
U.S. Federal	$ 8,921	$ (876)
U.S. State	2,017	321
Foreign	128	(12)
U.S. Federal	(4,870)	1,555
U.S. State	(2,140)	1,232
Foreign	(611)	577
Income tax expense	$ 3,445	$ 2,797

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. 29, 2022	Jan. 30, 2021
Operating lease liability	$ 27,504	$ 33,058
Net operating loss carryforwards	3,496	3,422
Deferred revenue	3,228	3,903
Accrued compensation	2,678	1,098
Depreciation	1,636	2,412
Investment in affiliates	1,583	1,215
Deferred compensation	1,149	1,802
Accrued expenses	820	389
Receivables write-offs	704	830
Inventories	634	263
Intangible assets	321	388
Carryforward of tax credits	227	2,251
Other	920	39
Total gross deferred tax assets	44,900	51,070
Less: Valuation allowance	(9,795)	(15,401)
Total deferred tax assets, net of valuation allowance	35,105	35,669
Operating lease right-of-use assets	(21,395)	(27,214)
Depreciation	(4,369)	(4,968)
Deferred expense	(1,708)	(1,767)
Deferred revenue	0	(1,362)
Other	(20)	(358)
Total deferred tax liabilities	(27,492)	(35,669)
Net deferred tax assets	$ 7,613	$ 0

Note 8 - Income Taxes - Reconci

Note 8 - Income Taxes - Reconciliation of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands		12 Months Ended
		Jan. 29, 2022		Jan. 30, 2021
Balance at beginning of year		$ 170	[1]	$ 178
Increases for prior year tax positions		164		46
Lapse of statute of limitations				(54)
Balance	[1]	$ 334		$ 170
[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. 29, 2022
Domestic Tax Authority [Member] | Internal Revenue Service (IRS) [Member]
Open tax year	2018 2019 2020 2021
Foreign Tax Authority [Member] | Her Majesty's Revenue and Customs (HMRC) [Member]
Open tax year	2017 2018 2019 2020 2021

Note 9 - Line of Credit (Detail

Note 9 - Line of Credit (Details Textual) - PNC Bank [Member] - USD ($)	Dec. 17, 2021	Aug. 25, 2020	Jan. 29, 2022
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
Line of Credit Facility, Periodic Payment, Interest, Amount Eliminated	$ 500,000
Line of Credit Facility, Commitment Fee Percentage	0.25%
Debt Instrument, Covenant, Availability Percentage	10.00%	12.50%
Debt Instrument, Covenant, Availability, Amount	$ 1,875,000	$ 3,125,000
Debt Instrument, Default, Increase in Interest Rate and Fees		2.00%
Letters of Credit Outstanding, Amount			$ 750,000
Long-term Line of Credit, Total		$ 0	0
Line of Credit Facility, Remaining Borrowing Capacity			23,300,000
Line of Credit Facility, Current Borrowing Capacity			$ 22,500,000
Debt Issuance Costs, Net, Total		$ 100,000
Revolving Credit Facility [Member] | Maximum [Member]
Line of Credit Facility, Commitment Fee Percentage		0.50%
Revolving Credit Facility [Member] | Minimum [Member]
Line of Credit Facility, Commitment Fee Percentage		0.375%
Swingline Loans [Member]
Line of Credit Facility, Maximum Borrowing Capacity		$ 5,000,000
Letter of Credit [Member]
Line of Credit Facility, Maximum Borrowing Capacity		5,000,000
Letters of Credit Outstanding, Amount		$ 750,000

Note 10 - Commitments and Con_2

Note 10 - Commitments and Contingencies (Details Textual) $ in Millions	Jan. 29, 2022USD ($)
Litigation Receivable, Gross	$ 4.5
Litigation Receivables, Reserve	3.5
Litigation Receivables, Net	$ 1

Note 11 - Net Income (Loss) P_3

Note 11 - Net Income (Loss) Per Share (Details Textual) - shares	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	52,812	841,401

Note 11 - Income Per Share - Co

Note 11 - Income Per Share - Computation Basic and Diluted Earnings Per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021
Net income (loss)	$ 47,265	$ (22,983)
Less: Earnings allocated to participating securities	0	0
Net income (loss)	$ 47,265	$ (22,983)
Weighted average number of common shares outstanding - basic (in shares)	15,460,634	14,923,304
Dilutive effect of share-based awards: (in shares)	661,949	0
Weighted average number of common shares outstanding - dilutive (in shares)	16,122,583	14,923,304
Basic income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders (in dollars per share)	$ 3.06	$ (1.54)
Diluted income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders (in dollars per share)	$ 2.93	$ (1.54)

Note 12 - Stock Incentive Pla_3

Note 12 - Stock Incentive Plans (Details Textual) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021	Feb. 01, 2020	Apr. 14, 2020
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercised in Period, Grant Date Fair Value	$ 1.8
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	$ 4.3
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)	416,391	568,523
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value	$ 2.2	$ 2.3
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercised in Period, Grant Date Fair Value		0.1
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value		0.1
Options and Restricted Stock [Member]
Share-based Payment Arrangement, Expense	2.6	$ 1.5
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total	$ 2.5
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	1 year 4 months 24 days
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	148,701
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)	$ 9.71
Restricted Stock [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)	3 years
Restricted Stock [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)	1 year
Performance Shares [Member]
Share-based Payment Arrangement, Expense	$ 1
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	53,095
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)	$ 8.24
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)	53,095	157,374	95,811
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)	$ 8.24	$ 2.78	$ 5.61
First Target Number of Performance Shares [Member] | Maximum [Member]
Performance-based Shares, Payout Opportunity, Percentage	200.00%	183.30%	200.00%
First Target Number of Performance Shares [Member] | Minimum [Member]
Performance-based Shares, Payout Opportunity, Percentage	25.00%	25.00%	25.00%
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. 29, 2022$ / sharesshares
Outstanding (in shares) | shares	805,701
Outstanding, weighted average exercise price (in dollars per share) | $ / shares	$ 9.96
Granted (in shares) | shares	0
Granted, weighted average exercise price (in dollars per share) | $ / shares	$ 0
Exercised (in shares) | shares	(460,421)
Exercised, weighted average exercise price (in dollars per share) | $ / shares	$ 7.81
Canceled or expired (in shares) | shares	(26,711)
Canceled or expired (in dollars per share) | $ / shares	$ 8.13
Outstanding (in shares) | shares	318,569
Outstanding, weighted average exercise price (in dollars per share) | $ / shares	$ 13.23
Outstanding, weighted average remaining contractual term (Year)	3 years 8 months 12 days
Exercisable (in shares) | shares	318,569
Exercisable, weighted average exercise price (in dollars per share) | $ / shares	$ 13.23
January 29, 2022 (Year)	3 years 8 months 12 days

Note 12 - Stock-based Compensat

Note 12 - Stock-based Compensation - Activity for Time-based and Performance-based Restricted Stock (Details)	12 Months Ended
	Jan. 29, 2022$ / sharesshares
Restricted Stock [Member]
Outstanding, February 1, 2021 (in shares) | shares	931,172
Outstanding, February 1, 2021 (in dollars per share) | $ / shares	$ 3.26
Granted (in shares) | shares	148,701
Granted, weighted average grant date fair value (in dollars per share) | $ / shares	$ 9.71
Vested (in shares) | shares	(606,443)
Vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 3.14
Forfeited (in shares) | shares	(9,850)
Forfeited, weighted average grant date fair value (in dollars per share) | $ / shares	$ 6.35
Outstanding (in shares) | shares	463,580
Outstanding, weighted average grant date fair value (in dollars per share) | $ / shares	$ 5.43
Performance Shares [Member]
Outstanding, February 1, 2021 (in shares) | shares	336,441
Outstanding, February 1, 2021 (in dollars per share) | $ / shares	$ 5.03
Granted (in shares) | shares	53,095
Granted, weighted average grant date fair value (in dollars per share) | $ / shares	$ 8.24
Vested (in shares) | shares	(32,521)
Vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 8.60
Forfeited (in shares) | shares	(50,735)
Forfeited, weighted average grant date fair value (in dollars per share) | $ / shares	$ 8.60
Outstanding (in shares) | shares	306,280
Outstanding, weighted average grant date fair value (in dollars per share) | $ / shares	$ 3.56

Note 13 - Stockholders' Equit_2

Note 13 - Stockholders' Equity - Summary Changes in Outstanding Shares of Common Stock (Details) - shares	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021
Shares outstanding (in shares)	15,930,958	15,205,981
Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding (in shares)	460,928	724,977
Repurchase of Company shares (in shares)	245,554	0
Repurchase of Company shares (in shares)	(245,554)	0
Shares outstanding (in shares)	16,146,332	15,930,958

Note 14 - Major Vendors (Detail

Note 14 - Major Vendors (Details Textual)	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021
Inventory Purchases [Member] | Supplier Concentration Risk [Member] | Four Vendors [Member]
Concentration Risk, Percentage	74.00%	77.00%

Note 15 - Segment Information_2

Note 15 - Segment Information (Details Textual)	12 Months Ended
	Jan. 29, 2022
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. 29, 2022	Jan. 30, 2021
Net sales to external customers	$ (411,522)	$ (255,310)
Income before income taxes	50,710	(20,186)
Capital expenditures, net	8,130	5,046
Depreciation and amortization	12,276	13,292
Revenue from Contract with Customer, Excluding Assessed Tax, Total	411,522	255,310
Total assets	266,324	261,372
Direct to Consumer [Member]
Net sales to external customers	(397,690)	(249,210)
Income before income taxes	47,229	(21,480)
Capital expenditures, net	8,130	5,046
Depreciation and amortization	12,232	13,262
Revenue from Contract with Customer, Excluding Assessed Tax, Total	397,690	249,210
Total assets	249,998	246,341
Commercial [Member]
Net sales to external customers	(11,505)	(4,426)
Income before income taxes	2,690	1,402
Capital expenditures, net	0	0
Depreciation and amortization	44	30
Revenue from Contract with Customer, Excluding Assessed Tax, Total	11,505	4,426
Total assets	4,677	6,353
International Franchising [Member]
Net sales to external customers	(2,327)	(1,674)
Income before income taxes	791	(108)
Capital expenditures, net	0	0
Depreciation and amortization	0	0
Revenue from Contract with Customer, Excluding Assessed Tax, Total	2,327	1,674
Total assets	$ 11,649	$ 8,678

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. 29, 2022	Jan. 30, 2021
Revenue from Contract with Customer, Excluding Assessed Tax, Total		$ 411,522	$ 255,310
Property and equipment, net		48,966	52,973
North America [Member]
Revenue from Contract with Customer, Excluding Assessed Tax, Total	[1]	357,839	219,889
Property and equipment, net	[1]	45,789	48,955
Europe [Member]
Revenue from Contract with Customer, Excluding Assessed Tax, Total	[2]	51,275	33,784
Property and equipment, net	[2]	3,177	4,018
Other Geographic Region [Member]
Revenue from Contract with Customer, Excluding Assessed Tax, Total	[3]	2,408	1,637
Property and equipment, net	[3]	$ 0	$ 0
[1]	North America includes corporately-managed locations in the United States and Canada.
[2]	Europe includes corporately-managed locations in the U.K. and Ireland.
[3]	Other includes franchise businesses outside of North America and Europe and includes a corporately-managed location in China that closed in May 2021.

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. 29, 2022	Jan. 30, 2021
SEC Schedule, 12-09, Valuation Allowance, Deferred Tax Asset [Member]
2021	$ 15,401	$ 6,774
2021	(8,133)	8,522
2021	2,527	105	[1],[2]
2021	9,795	15,401
SEC Schedule, 12-09, Allowance, Credit Loss [Member]
2021	7,369	6,280
2021	896	1,405
2021	(1,209)	(316)	[1],[2]
2021	$ 7,056	$ 7,369
[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