Build-A-Bear Workshop (BBW) 10-K 18 Apr 24 2023 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Feb. 03, 2024	Apr. 15, 2024	Jul. 29, 2023
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	--02-03
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Document Type	10-K
Document Annual Report	true
Document Period End Date	Feb. 03, 2024
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
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 355,000,000
Entity Common Stock, Shares Outstanding		13,980,206
Auditor Firm ID	42
Auditor Name	Ernst & Young LLP
Auditor Location	St. Louis, Missouri

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Feb. 03, 2024	Jan. 28, 2023
Current assets:
Cash, cash equivalents and restricted cash	$ 44,327	$ 42,198
Inventories, net	63,499	70,485
Receivables, net	8,569	15,374
Prepaid expenses and other current assets	11,377	19,374
Total current assets	127,772	147,431
Operating lease right-of-use asset	73,443	71,791
Property and equipment, net	55,262	50,759
Deferred tax assets	8,682	6,592
Other assets, net	7,166	4,221
Total Assets	272,325	280,794
Current liabilities:
Accounts payable	16,170	10,286
Accrued expenses	19,954	37,358
Operating lease liability short term	25,961	27,436
Gift cards and customer deposits	18,134	19,425
Deferred revenue and other	3,514	6,646
Total current liabilities	83,733	101,151
Operating lease liability long term	57,609	59,080
Other long-term liabilities	1,321	1,446
Stockholders' equity:
Preferred stock, par value $0.01, Shares authorized: 15,000,000; No shares issued or outstanding at February 3, 2024 and January 28, 2023	0	0
Common stock, par value $0.01, Shares authorized: 50,000,000; Issued and outstanding: 14,172,362 and 14,802,338 shares, respectively	142	148
Additional paid-in capital	66,330	69,868
Accumulated other comprehensive loss	(12,082)	(12,274)
Retained earnings	75,272	61,375
Total stockholders' equity	129,662	119,117
Total Liabilities and Stockholders' Equity	$ 272,325	$ 280,794

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Feb. 03, 2024	Jan. 28, 2023
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)	14,172,362	14,802,338
Common stock, shares outstanding (in shares)	14,172,362	14,802,338

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Feb. 03, 2024	Jan. 28, 2023
Revenues:
Revenue	$ 486,114	$ 467,937
Costs and expenses:
Cost of merchandise sold	221,722	222,065
Consolidated gross profit	264,392	245,872
Selling, general and administrative expense	198,992	183,929
Interest expense (income), net	(929)	19
Total income before income taxes	66,329	61,924
Income tax expense at statutory federal rate	13,524	13,939
Net income	52,805	47,985
Foreign currency translation adjustment	192	196
Comprehensive income	$ 52,997	$ 48,181
Income per common share:
Basic (in dollars per share)	$ 3.68	$ 3.21
Diluted (in dollars per share)	$ 3.65	$ 3.15
Shares used in computing common per share amounts:
Basic (in shares)	14,342,931	14,940,770
Diluted (in shares)	14,471,875	15,249,819
Retail [Member]
Revenues:
Revenue	$ 456,163	$ 446,181
Costs and expenses:
Cost of merchandise sold	206,815	211,489
Commercial Product and Service [Member]
Revenues:
Revenue	25,413	18,523
Costs and expenses:
Cost of merchandise sold	12,091	8,591
International Franchising [Member]
Revenues:
Revenue	4,538	3,233
Costs and expenses:
Cost of merchandise sold	$ 2,816	$ 1,985

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Cumulative Effect, Period of Adoption, Adjustment [Member] Common Stock [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] Additional Paid-in Capital [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] AOCI Attributable to Parent [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] Retained Earnings [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member] Common Stock [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member] Additional Paid-in Capital [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member] AOCI Attributable to Parent [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member] Retained Earnings [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Balance at Jan. 29, 2022											$ 162	$ 75,490	$ (12,470)	$ 30,501	$ 93,683
Stock-based compensation expense											0	1,547	0	0	1,547
Shares issued under employee stock plans											3	2,082	0	0	2,085
Shares withheld in lieu of tax withholdings											(1)	(2,178)	0	0	(2,179)
Share Repurchase											(16)	(7,073)	0	(17,083)	(24,172)
Other											0	0	0	(28)	(28)
Other comprehensive income											0	0	196	0	196
Net income											0	0	0	47,985	47,985
Balance (Accounting Standards Update 2016-13 [Member]) at Jan. 28, 2023	$ 0	$ 0	$ 0	$ (785)	$ (785)	$ 148	$ 69,868	$ (12,274)	$ 60,590	$ 118,332
Balance at Jan. 28, 2023											148	69,868	(12,274)	61,375	119,117
Stock-based compensation expense											0	1,385	0	0	1,385
Shares issued under employee stock plans											5	2,894	0	0	2,899
Shares withheld in lieu of tax withholdings											(2)	(3,638)	0	0	(3,640)
Share Repurchase											(9)	(4,179)	0	(16,312)	(20,500)
Other											0	0		203	203
Other comprehensive income											0	0	192	0	192
Net income											0	0	0	52,805	52,805
Cash Dividend											0	0	0	(22,014)	(22,014)
Balance at Feb. 03, 2024											$ 142	$ 66,330	$ (12,082)	$ 75,272	$ 129,662

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Feb. 03, 2024	Jan. 28, 2023
Cash flows provided by operating activities:
Net income	$ 52,805	$ 47,985
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	13,657	12,482
Share-based and performance-based stock compensation	2,089	2,559
Deferred taxes	(1,893)	992
Provision/adjustments for doubtful accounts	251	(820)
Loss on disposal of property and equipment	121	110
Net change in film costs and advances	(1,913)	(2,453)
Change in assets and liabilities:
Inventories, net	7,102	357
Receivables, net	5,870	(3,045)
Prepaid expenses and other assets	6,776	(6,067)
Accounts payable and accrued expenses	(11,083)	(335)
Operating leases	(5,175)	(5,899)
Gift cards and customer deposits	(1,310)	(1,485)
Deferred revenue	(2,987)	2,895
Net cash provided by operating activities	64,310	47,276
Cash flows used in investing activities:
Capital expenditures	(18,295)	(13,634)
Net cash used in investing activities	(18,295)	(13,634)
Cash flows used in financing activities:
Proceeds from exercise of employee equity awards, net of tax	(1,339)	(592)
Purchases of Company's common stock	(20,500)	(24,172)
Cash dividends paid on vested participating securities	(22,062)	(292)
Net cash used in financing activities	(43,901)	(25,056)
Effect of exchange rates on cash	15	767
Increase (decrease) in cash, cash equivalents and restricted cash	2,129	9,353
Cash, cash equivalents and restricted cash, beginning of period	42,198	32,845
Cash, cash equivalents and restricted cash, end of period	44,327	42,198
Reconciliation of cash, cash equivalents and restricted cash (1)
Cash and cash equivalents	43,934	41,748
Restricted cash from long-term deposits	393	450
Cash, cash equivalents and restricted cash, end of period	44,327	42,198
Net cash paid during the period for income taxes	$ 17,364	$ 10,327

Insider Trading Arrangements

Insider Trading Arrangements	12 Months Ended
	Feb. 03, 2024
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]	9B. OTHER INFORMATION Security Trading Plans of Directors and Executive Officers None 10b5 1 10b5 1 February 3, 2024, 408
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false

Note 1 - Description of Busines

Note 1 - Description of Business and Basis of Presentation	12 Months Ended
	Feb. 03, 2024
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. 359 not 92 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
	Feb. 03, 2024
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. 2023 53 February 3, 2024 2022 52 January 28, 2023 Cash, Cash Equivalents and Restricted Cash Cas three 10 third 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 February 3, 2024 and January 28, 2023 , respectively. A reserve for estimated shortage is accrued throughout the year based on detailed historical averages. The inventory reserve was $ million as of both February 3, 2024 January 28, 2023 Receivables Receivables 2023, No. 2016 13, 326 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, corporate offices, and storage locations. 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. may The Company has elected the practical expedient allowed by the standard to account for all fixed consideration in a lease as a single lease compone nt. 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 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. An individual asset within an asset group is not two 2023 2022 for long-lived assets. The estimates, all of which are considered Level 3 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 second 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 February 3, 2024 and January 28, 2023 , the Company had net capitalized entertainment production costs of $ million and $ million, respectively. The February 3, 2024 balance for entertainment production costs is comprised of unamortized, released assets, and several in-development entertainment projects. The main purpose of the Company's production assets is to drive consumer engagement with its own intellectual property, similar to a marketing campaign. As such, the amortization of production assets and any related impairment charges are recorded as advertising expenses with the Selling, general, and administrative line within the Consolidated Statement of Operations and Comprehensive Income and includes this expense in the financial information of the Commercial reportable segment presented in Note 15 November 2023, 2023 February 3, 2024 , the Company performed a recoverability assessment of the Glisten and the Merry Mission assets and determined there were indicators of impairment. A discounted cash flow analysis was used to estimate the fair value of the asset and determined the carry value of the production asset was greater than its fair value. As a result, the Company recorded $0.6 million in film asset impairment. The Company recorded a total of $2.4 million in film costs amortization in fiscal 2023 2022. 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 costs. 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, government grants, marketing, travel and relocation costs and recoveries. Advertising The costs of advertising and marketing programs are charged to operations in the first million and $ million for fiscal years 2023 2022 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. Diluted income per share reflects the potential dilution that could occur if options to issue common stock were exercised. In periods in which the inclusion of such instruments is anti-dilutive, the effect of such securities is 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 Comprehensive income is comprised of net income 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 February 3, 2024 million are presented in other assets, net and other liabilities in the accompanying Consolidated Balance Sheets. As of January 28, 2023 , 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 February 3, 2024 January 28, 2023 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 $0.1 million and $ million related to foreign currency in fiscal 2023 2022 R ecent Accounting Pronouncements – Adopted in the current year At the beginning of fiscal 2023, No. 2016 13 , “Financial Instruments - Credit Losses (Topic 326 $0.8 R ecent Accounting Pronouncements – Pending adoption In November 2023, No. 2023 07 280 December 15, 2023, December 15, 2024. In December 2023, No. 2023 09 740 December 15, 2024

Note 3 - Revenue

Note 3 - Revenue	12 Months Ended
	Feb. 03, 2024
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. Approximately 80% of gift cards issued have been redeemed within three three first twelve Subsequent to stores reopening following shutdowns caused by COVID, the Company has experienced lower redemptions of its gift cards for all periods of outstanding activated cards compared to pre-pandemic redemption patterns (fiscal year 2019 not fourth February 3, 2024 January 28, 2023 , net retail sales included gift card breakage revenue of $ million and $ million, respectively. In regard to the consolidated balance sheet, contract liabilities for gift cards are classified as gift cards and customer deposits. 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 daily for those loyalty program members who have earned 100 50 six 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 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, which may Allowance for Expected Credit Losses 2023 2022 Balance, beginning of period $ 5,872 $ 7,056 Adjustment for expected credit losses 1,912 2,105 Uncollectible accounts written off, net of recoveries (1) (849 ) (3,289 ) Balance, end of period $ 6,935 $ 5,872 ( 1

Note 4 - Leases

Note 4 - Leases	12 Months Ended
	Feb. 03, 2024
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 February 3, 2024 January 28, 2023 Operating lease costs $ 36,849 $ 34,738 Variable lease costs (1) 10,782 10,081 Short term lease costs 110 47 Total Operating Lease costs $ 47,741 $ 44,866 ( 1 Other information The table below presents supplemental cash flow information related to leases for the periods presented (in thousands). For the Year Ended February 3, 2024 January 28, 2023 Operating cash flows for operating leases $ 39,598 $ 37,285 Operating cash flows for operating leases for fiscal 2023 2022, As of February 3, 2024 The Company recorded immaterial impairment charges during fiscal 2023 and 2022 against its right-of-use operating lease assets in the Company's DTC segment. Undiscounted cash flows The table below reconciles the undiscounted cash flows for each of the first five Operating Leases 2024 29,604 2025 24,102 2026 15,223 2027 10,172 2028 5,652 Thereafter 13,141 Total minimum lease payments 97,894 Less: amount of lease payments representing interest (14,324 ) Present value of future minimum lease payments 83,570 Less: current obligations under leases (25,961 ) Long-term lease obligations $ 57,609 As of February 3, 2024 not first 2024 seven ten

Note 5 - Prepaid Expenses and O

Note 5 - Prepaid Expenses and Other Current Assets	12 Months Ended
	Feb. 03, 2024
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): February 3, January 28, 2024 2023 Prepaid occupancy (1) $ 2,442 $ 2,196 Prepaid insurance 1,250 $ 1,221 Prepaid gift card fees 699 $ 835 Prepaid royalties 319 $ 301 Prepaid taxes (2) 199 $ 73 Prepaid merchandise (3) - $ 6,047 Other (4) 6,468 $ 8,701 Total $ 11,377 $ 19,374 ( 1 ( 2 ( 3 not ( 4 Other non-current assets consist of the following (in thousands): February 3, January 28, 2024 2023 Entertainment production asset $ 4,734 $ 2,939 Deferred compensation 2,121 853 Other (1) 311 429 Total $ 7,166 $ 4,221 ( 1

Note 6 - Property and Equipment

Note 6 - Property and Equipment, Net	12 Months Ended
	Feb. 03, 2024
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): February 3, January 28, 2024 2023 Land $ 2,261 $ 2,261 Furniture and fixtures 26,129 26,134 Machinery and equipment 16,296 15,556 Leasehold improvements 101,126 98,808 Building 14,970 14,969 Computer hardware 25,920 21,509 Computer software 31,132 25,696 Construction in progress 7,821 10,895 225,655 215,828 Less accumulated depreciation 170,393 165,069 Total, net $ 55,262 $ 50,759 For fiscal 2023 2022 million and $12.5 million, respectively. The Company recorded immaterial impairment charges during fiscal 2023 2022

Note 7 - Accrued Expenses

Note 7 - Accrued Expenses	12 Months Ended
	Feb. 03, 2024
Notes to Financial Statements
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	( 7 ) Accrued Expenses Accrued expenses consist of the following (in thousands): February 3, January 28, 2024 2023 Accrued wages, bonuses and related expenses $ 14,549 $ 23,767 Sales tax payable $ 2,447 4,561 Accrued rent and related expenses (1) $ 1,356 1,512 Current income taxes payable $ 1,602 3,418 Accrued expense - other (2) $ - 4,100 Total $ 19,954 $ 37,358 ( 1 ( 2 For fiscal 2023 2022

Note 8 - Income Taxes

Note 8 - Income Taxes	12 Months Ended
	Feb. 03, 2024
Notes to Financial Statements
Income Tax Disclosure [Text Block]	( 8 ) Income Taxes The Company’s income before income taxes from domestic and foreign operations (which include the U.K., Canada, China, and Ireland), is as follows (in thousands): Fiscal year ended February 3, January 28, 2024 2023 Domestic $ 61,110 $ 57,595 Foreign 5,219 4,329 Total income before income taxes $ 66,329 $ 61,924 The components of the income tax expense are as follows (in thousands): Fiscal year ended February 3, January 28, 2024 2023 Current: U.S. Federal $ 12,080 $ 10,190 U.S. State 3,205 2,617 Foreign 145 30 Deferred: U.S. Federal (537 ) 368 U.S. State (212 ) 285 Foreign (1,157 ) 449 Income tax expense $ 13,524 $ 13,939 A reconciliation of the significant differences between the U.S. statutory tax rate and the effective income tax rate on pre-tax income is as follows: February 3, January 28, 2024 2023 Income before income taxes $ 66,329 $ 61,924 U.S. federal statutory income tax rate 21 % 21 % Income tax expense at statutory federal rate 13,929 13,004 Valuation allowance (5,075 ) (328 ) State and local income taxes, net of federal tax benefit 2,354 2,202 Non deductible executive compensation 1,038 1,091 Effect of lower foreign taxes 639 (33 ) Adjustment for unrecognized tax positions 3 (30 ) Other items, net 636 (1,967 ) Income tax expense (benefit) $ 13,524 $ 13,939 Effective tax rate 20.4 % 22.5 % The 2023 2022 22.5% 21% The Company periodically assesses whether it is more likely than not fourth 2023 2023 Temporary differences that gave rise to deferred tax assets and liabilities are as follows (in thousands): February 3, January 28, 2024 2023 Deferred tax assets: Operating lease liability $ 21,091 $ 21,877 Deferred revenue 3,173 3,116 Accrued compensation 2,249 2,941 Net operating loss carryforwards 849 2,776 Depreciation 1,063 1,581 Investment in affiliates - 1,576 Accrued expenses 334 1,213 Deferred compensation 822 962 Inventories 871 842 Receivables write-offs 806 563 Carryforward of tax credits 222 311 Intangible assets 2,954 240 Other 163 404 Total gross deferred tax assets 34,597 38,402 Less: Valuation allowance (1,546 ) (8,000 ) Total deferred tax assets, net of valuation allowance 33,051 30,402 Deferred tax liabilities: Operating lease right-of-use assets (17,999 ) (17,828 ) Depreciation (4,222 ) (3,634 ) Deferred expense (1,451 ) (1,402 ) Inventories (682 ) (928 ) Other (15 ) (18 ) Total deferred tax liabilities (24,369 ) (23,810 ) Net deferred tax assets $ 8,682 $ 6,592 As of February 3, 2024 no not The Company continues to assert its investments in foreign subsidiaries are permanent in duration and it is not As of February 3, 2024 January 28, 2023 February 3, 2024 January 28, 2023 February 3, 2024 January 28, 2023 A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands): February 3, January 28, 2024 2023 Balance at beginning of year 66 334 Increases for prior year tax positions - - Settlements - (268 ) Balance at end of year 66 66 Management does not twelve The following tax years remain open in the Company’s major taxing jurisdictions as of February 3, 2024 United States (Federal) 2020 through 2023 United Kingdom 2019 through 2023

Note 9 - Line of Credit

Note 9 - Line of Credit	12 Months Ended
	Feb. 03, 2024
Notes to Financial Statements
Long-Term Debt [Text Block]	( 9 ) Line of Credit The Company has a revolving credit and security agreement with PNC Bank, as agent, which expires on December 17, 2026, February 3, 2024 The Credit Agreement requires the Company to comply with one 1 $25,000,000 2 The Credit Agreement contains 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. An event of default may The Credit Agreement contains typical negative covenants, including, among other things, that the Borrower will not The Company is currently in compliance with the Credit Agreement covenants. As of February 3, 2024 $25.0 million. As a result of a $250,000 letter of credit against the line of credit at the end of fiscal 2023, February 3, 2024

Note 10 - Commitments and Conti

Note 10 - Commitments and Contingencies	12 Months Ended
	Feb. 03, 2024
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 November 2021, not first 2022 , third 2022. fourth 2022, February 3, 2024 not In August 2021, Not not October 2023.

Note 11 - Net Income Per Share

Note 11 - Net Income Per Share	12 Months Ended
	Feb. 03, 2024
Notes to Financial Statements
Earnings Per Share [Text Block]	( 1 1 ) Net Income Per Share The Company computes both basic and diluted income per common share. The following table sets forth the computation of basic and diluted income per share (in thousands, except share and per share data): Fiscal year ended February 3, January 28, 2024 2023 NUMERATOR: Net Income $ 52,805 $ 47,985 DENOMINATOR: Weighted average number of common shares outstanding - basic 14,342,931 14,940,770 Dilutive effect of share-based awards: 128,944 309,049 Weighted average number of common shares outstanding - dilutive 14,471,875 15,249,819 Basic income per common share $ 3.68 $ 3.21 Diluted income per common share $ 3.65 $ 3.15 In calculating diluted earnings per share for fiscal 2023 2022 not 260 10.

Note 12 - Stock Incentive Plans

Note 12 - Stock Incentive Plans	12 Months Ended
	Feb. 03, 2024
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 April 11, 2023, 2020 2020 June 8, 2023, 2023 2020 2020 2020 2020 April 11, 2033, 2020 2020 2017 “2017 April 14, 2020 may For the years ended February 3, 2024 and January 28, 2023 million and $ million, respe February 3, 2024 Future total shares available for options, non-vested stock and restricted stock grants were 1,010,666 and at the end of 2023 and 2022 , respectively. (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, January 28, 2023 177,519 14.20 Granted - - Exercised (165,144 ) 13.93 Canceled or expired - - Outstanding, February 3, 2024 12,375 $ 17.84 1.5 $ 0.1 Options Exercisable as of: February 3, 2024 12,375 $ 17.84 1.5 $ 0.1 There were no 2023 or 2022 . 107 110, The total grant date fair value of options exercised in fiscal 2023 was $ million and the total intrinsic value was $1.2 million. The total grant date fair value of options exercised in fiscal 2022 The Company generally issues new shares to satisfy option exercises. (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, January 28, 2023 287,983 $ 8.78 295,048 $ 8.13 Granted 65,759 23.52 65,254 24.75 Vested (208,621 ) 7.20 (215,130 ) 2.78 Adjusted for performance achievement - - 57,756 2.78 Canceled or expired (22,512 ) 16.10 (17,846 ) 20.31 Outstanding, February 3, 2024 122,609 $ 18.02 185,082 $ 17.37 In fiscal 2023 , three 2023, 2024, 2025, In fiscal 2022 , three 2022, 2023, 2024, In fiscal 2021 , three 2021, 2022, 2023, As of February 3, 2024 2021, 2022, 2023 three million. Th e vesting date fair value of shares that vested in fiscal 2023 and 2022 was $2.1 million and $ million, respectively.

Note 13 - Stockholders' Equity

Note 13 - Stockholders' Equity	12 Months Ended
	Feb. 03, 2024
Notes to Financial Statements
Equity [Text Block]	( 1 3 ) Stockholders’ Equity The following table summarizes the changes in outstanding shares of common stock for fiscal 2023 2022 Common Stock Shares as of January 29, 2022 16,146,332 Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding 189,509 Share repurchase (1,533,503 ) Shares as of January 28, 2023 14,802,338 Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding 266,627 Share repurchase (896,603 ) Shares as of February 3, 2024 14,172,362 The Company's Board of Directors declared an initial quarterly dividend of $0.20 per share paid on April 11, 2024 March 28, 2024

Note 14 - Major Vendors

Note 14 - Major Vendors	12 Months Ended
	Feb. 03, 2024
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	( 14 ) Major Vendors Five vendors, each of whose primary manufacturing facilities are located in Asia, accounted for approximately of inventory purchases in 2023 and 77% in 2022 .

Note 15 - Segment Information

Note 15 - Segment Information	12 Months Ended
	Feb. 03, 2024
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-three weeks ended February 3, 2024 Net sales to external customers $ 456,163 $ 25,413 $ 4,538 $ 486,114 Income before income taxes 56,613 8,160 1,556 66,329 Capital expenditures 18,295 - - 18,295 Depreciation and amortization 13,264 393 - 13,657 Fifty-two weeks ended January 28, 2023 Net sales to external customers $ 446,181 $ 18,523 $ 3,233 $ 467,937 Income before income taxes 51,663 8,318 1,943 61,924 Capital expenditures 13,634 - - 13,634 Depreciation and amortization 11,972 510 - 12,482 Total Assets as of: February 3, 2024 $ 262,299 $ 8,801 $ 1,225 $ 272,325 January 28, 2023 $ 272,221 $ 7,466 $ 1,107 280,794 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-three weeks ended February 3, 2024 Net sales to external customers $ 426,244 $ 56,141 $ 3,729 $ 486,114 Property and equipment, net 51,707 3,555 - 55,262 Fifty-two weeks ended January 28, 2023 Net sales to external customers $ 408,881 $ 55,854 $ 3,202 $ 467,937 Property and equipment, net 48,242 2,517 - 50,759 For purposes of this table only: ( 1 North America includes corporately-managed stores in the United States and Canada. ( 2 Europe includes corporately-managed stores in the U.K. and Ireland. ( 3 Other includes franchise businesses outside of North America and Europe. (a)( 2 Financial Statement Schedules

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts	12 Months Ended
	Feb. 03, 2024
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) Ending Balance Deferred Tax Asset Valuation Allowance 2023 $ 8,000 $ (5,500 ) $ (954 ) $ 1,546 2022 9,795 (478 ) (1,317 ) 8,000 ( 1

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Feb. 03, 2024
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. 2023 53 February 3, 2024 2022 52 January 28, 2023
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash, Cash Equivalents and Restricted Cash Cas three 10 third 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 February 3, 2024 and January 28, 2023 , respectively. A reserve for estimated shortage is accrued throughout the year based on detailed historical averages. The inventory reserve was $ million as of both February 3, 2024 January 28, 2023
Receivable [Policy Text Block]	Receivables Receivables 2023, No. 2016 13, 326
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, corporate offices, and storage locations. 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. may The Company has elected the practical expedient allowed by the standard to account for all fixed consideration in a lease as a single lease compone nt. 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
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. An individual asset within an asset group is not two 2023 2022 for long-lived assets. The estimates, all of which are considered Level 3
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 second
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 February 3, 2024 and January 28, 2023 , the Company had net capitalized entertainment production costs of $ million and $ million, respectively. The February 3, 2024 balance for entertainment production costs is comprised of unamortized, released assets, and several in-development entertainment projects. The main purpose of the Company's production assets is to drive consumer engagement with its own intellectual property, similar to a marketing campaign. As such, the amortization of production assets and any related impairment charges are recorded as advertising expenses with the Selling, general, and administrative line within the Consolidated Statement of Operations and Comprehensive Income and includes this expense in the financial information of the Commercial reportable segment presented in Note 15 November 2023, 2023 February 3, 2024 , the Company performed a recoverability assessment of the Glisten and the Merry Mission assets and determined there were indicators of impairment. A discounted cash flow analysis was used to estimate the fair value of the asset and determined the carry value of the production asset was greater than its fair value. As a result, the Company recorded $0.6 million in film asset impairment. The Company recorded a total of $2.4 million in film costs amortization in fiscal 2023 2022.
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 costs. 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, government grants, marketing, travel and relocation costs and recoveries.
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 2023 2022
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. Diluted income per share reflects the potential dilution that could occur if options to issue common stock were exercised. In periods in which the inclusion of such instruments is anti-dilutive, the effect of such securities is 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 Comprehensive income is comprised of net income 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 February 3, 2024 million are presented in other assets, net and other liabilities in the accompanying Consolidated Balance Sheets. As of January 28, 2023 , 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 February 3, 2024 January 28, 2023
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 $0.1 million and $ million related to foreign currency in fiscal 2023 2022
New Accounting Pronouncements, Policy [Policy Text Block]	R ecent Accounting Pronouncements – Adopted in the current year At the beginning of fiscal 2023, No. 2016 13 , “Financial Instruments - Credit Losses (Topic 326 $0.8 R ecent Accounting Pronouncements – Pending adoption In November 2023, No. 2023 07 280 December 15, 2023, December 15, 2024. In December 2023, No. 2023 09 740 December 15, 2024

Note 3 - Revenue (Tables)

Note 3 - Revenue (Tables)	12 Months Ended
	Feb. 03, 2024
Notes Tables
Other Receivable, Allowance for Credit Loss [Table Text Block]	2023 2022 Balance, beginning of period $ 5,872 $ 7,056 Adjustment for expected credit losses 1,912 2,105 Uncollectible accounts written off, net of recoveries (1) (849 ) (3,289 ) Balance, end of period $ 6,935 $ 5,872

Note 4 - Leases (Tables)

Note 4 - Leases (Tables)	12 Months Ended
	Feb. 03, 2024
Notes Tables
Lease, Cost [Table Text Block]	For the Year Ended February 3, 2024 January 28, 2023 Operating lease costs $ 36,849 $ 34,738 Variable lease costs (1) 10,782 10,081 Short term lease costs 110 47 Total Operating Lease costs $ 47,741 $ 44,866 For the Year Ended February 3, 2024 January 28, 2023 Operating cash flows for operating leases $ 39,598 $ 37,285
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	Operating Leases 2024 29,604 2025 24,102 2026 15,223 2027 10,172 2028 5,652 Thereafter 13,141 Total minimum lease payments 97,894 Less: amount of lease payments representing interest (14,324 ) Present value of future minimum lease payments 83,570 Less: current obligations under leases (25,961 ) Long-term lease obligations $ 57,609

Note 5 - Prepaid Expenses and_2

Note 5 - Prepaid Expenses and Other Current Assets (Tables)	12 Months Ended
	Feb. 03, 2024
Notes Tables
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	February 3, January 28, 2024 2023 Prepaid occupancy (1) $ 2,442 $ 2,196 Prepaid insurance 1,250 $ 1,221 Prepaid gift card fees 699 $ 835 Prepaid royalties 319 $ 301 Prepaid taxes (2) 199 $ 73 Prepaid merchandise (3) - $ 6,047 Other (4) 6,468 $ 8,701 Total $ 11,377 $ 19,374
Schedule of Other Assets, Noncurrent [Table Text Block]	February 3, January 28, 2024 2023 Entertainment production asset $ 4,734 $ 2,939 Deferred compensation 2,121 853 Other (1) 311 429 Total $ 7,166 $ 4,221

Note 6 - Property and Equipme_2

Note 6 - Property and Equipment, Net (Tables)	12 Months Ended
	Feb. 03, 2024
Notes Tables
Property, Plant and Equipment [Table Text Block]	February 3, January 28, 2024 2023 Land $ 2,261 $ 2,261 Furniture and fixtures 26,129 26,134 Machinery and equipment 16,296 15,556 Leasehold improvements 101,126 98,808 Building 14,970 14,969 Computer hardware 25,920 21,509 Computer software 31,132 25,696 Construction in progress 7,821 10,895 225,655 215,828 Less accumulated depreciation 170,393 165,069 Total, net $ 55,262 $ 50,759

Note 7 - Accrued Expenses (Tabl

Note 7 - Accrued Expenses (Tables)	12 Months Ended
	Feb. 03, 2024
Notes Tables
Schedule of Accrued Liabilities [Table Text Block]	February 3, January 28, 2024 2023 Accrued wages, bonuses and related expenses $ 14,549 $ 23,767 Sales tax payable $ 2,447 4,561 Accrued rent and related expenses (1) $ 1,356 1,512 Current income taxes payable $ 1,602 3,418 Accrued expense - other (2) $ - 4,100 Total $ 19,954 $ 37,358

Note 8 - Income Taxes (Tables)

Note 8 - Income Taxes (Tables)	12 Months Ended
	Feb. 03, 2024
Notes Tables
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]	Fiscal year ended February 3, January 28, 2024 2023 Domestic $ 61,110 $ 57,595 Foreign 5,219 4,329 Total income before income taxes $ 66,329 $ 61,924
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Fiscal year ended February 3, January 28, 2024 2023 Current: U.S. Federal $ 12,080 $ 10,190 U.S. State 3,205 2,617 Foreign 145 30 Deferred: U.S. Federal (537 ) 368 U.S. State (212 ) 285 Foreign (1,157 ) 449 Income tax expense $ 13,524 $ 13,939
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	February 3, January 28, 2024 2023 Income before income taxes $ 66,329 $ 61,924 U.S. federal statutory income tax rate 21 % 21 % Income tax expense at statutory federal rate 13,929 13,004 Valuation allowance (5,075 ) (328 ) State and local income taxes, net of federal tax benefit 2,354 2,202 Non deductible executive compensation 1,038 1,091 Effect of lower foreign taxes 639 (33 ) Adjustment for unrecognized tax positions 3 (30 ) Other items, net 636 (1,967 ) Income tax expense (benefit) $ 13,524 $ 13,939 Effective tax rate 20.4 % 22.5 %
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	February 3, January 28, 2024 2023 Deferred tax assets: Operating lease liability $ 21,091 $ 21,877 Deferred revenue 3,173 3,116 Accrued compensation 2,249 2,941 Net operating loss carryforwards 849 2,776 Depreciation 1,063 1,581 Investment in affiliates - 1,576 Accrued expenses 334 1,213 Deferred compensation 822 962 Inventories 871 842 Receivables write-offs 806 563 Carryforward of tax credits 222 311 Intangible assets 2,954 240 Other 163 404 Total gross deferred tax assets 34,597 38,402 Less: Valuation allowance (1,546 ) (8,000 ) Total deferred tax assets, net of valuation allowance 33,051 30,402 Deferred tax liabilities: Operating lease right-of-use assets (17,999 ) (17,828 ) Depreciation (4,222 ) (3,634 ) Deferred expense (1,451 ) (1,402 ) Inventories (682 ) (928 ) Other (15 ) (18 ) Total deferred tax liabilities (24,369 ) (23,810 ) Net deferred tax assets $ 8,682 $ 6,592
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]	February 3, January 28, 2024 2023 Balance at beginning of year 66 334 Increases for prior year tax positions - - Settlements - (268 ) Balance at end of year 66 66
Summary of Income Tax Examinations [Table Text Block]	United States (Federal) 2020 through 2023 United Kingdom 2019 through 2023

Note 11 - Net Income Per Share

Note 11 - Net Income Per Share (Tables)	12 Months Ended
	Feb. 03, 2024
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Fiscal year ended February 3, January 28, 2024 2023 NUMERATOR: Net Income $ 52,805 $ 47,985 DENOMINATOR: Weighted average number of common shares outstanding - basic 14,342,931 14,940,770 Dilutive effect of share-based awards: 128,944 309,049 Weighted average number of common shares outstanding - dilutive 14,471,875 15,249,819 Basic income per common share $ 3.68 $ 3.21 Diluted income per common share $ 3.65 $ 3.15

Note 12 - Stock Incentive Pla_2

Note 12 - Stock Incentive Plans (Tables)	12 Months Ended
	Feb. 03, 2024
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, January 28, 2023 177,519 14.20 Granted - - Exercised (165,144 ) 13.93 Canceled or expired - - Outstanding, February 3, 2024 12,375 $ 17.84 1.5 $ 0.1 Options Exercisable as of: February 3, 2024 12,375 $ 17.84 1.5 $ 0.1
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, January 28, 2023 287,983 $ 8.78 295,048 $ 8.13 Granted 65,759 23.52 65,254 24.75 Vested (208,621 ) 7.20 (215,130 ) 2.78 Adjusted for performance achievement - - 57,756 2.78 Canceled or expired (22,512 ) 16.10 (17,846 ) 20.31 Outstanding, February 3, 2024 122,609 $ 18.02 185,082 $ 17.37

Note 13 - Stockholders' Equity

Note 13 - Stockholders' Equity (Tables)	12 Months Ended
	Feb. 03, 2024
Notes Tables
Schedule of Common Stock Outstanding Roll Forward [Table Text Block]	Common Stock Shares as of January 29, 2022 16,146,332 Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding 189,509 Share repurchase (1,533,503 ) Shares as of January 28, 2023 14,802,338 Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding 266,627 Share repurchase (896,603 ) Shares as of February 3, 2024 14,172,362

Note 15 - Segment Information (

Note 15 - Segment Information (Tables)	12 Months Ended
	Feb. 03, 2024
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Direct-to- International Consumer Commercial Franchising Total Fifty-three weeks ended February 3, 2024 Net sales to external customers $ 456,163 $ 25,413 $ 4,538 $ 486,114 Income before income taxes 56,613 8,160 1,556 66,329 Capital expenditures 18,295 - - 18,295 Depreciation and amortization 13,264 393 - 13,657 Fifty-two weeks ended January 28, 2023 Net sales to external customers $ 446,181 $ 18,523 $ 3,233 $ 467,937 Income before income taxes 51,663 8,318 1,943 61,924 Capital expenditures 13,634 - - 13,634 Depreciation and amortization 11,972 510 - 12,482 Total Assets as of: February 3, 2024 $ 262,299 $ 8,801 $ 1,225 $ 272,325 January 28, 2023 $ 272,221 $ 7,466 $ 1,107 280,794
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-three weeks ended February 3, 2024 Net sales to external customers $ 426,244 $ 56,141 $ 3,729 $ 486,114 Property and equipment, net 51,707 3,555 - 55,262 Fifty-two weeks ended January 28, 2023 Net sales to external customers $ 408,881 $ 55,854 $ 3,202 $ 467,937 Property and equipment, net 48,242 2,517 - 50,759

Schedule II - Valuation and Q_2

Schedule II - Valuation and Qualifying Accounts (Tables)	12 Months Ended
	Feb. 03, 2024
Notes Tables
Valuation Allowances and Reserves [Table Text Block]	Beginning Balance Charged to cost and expenses Other (1) Ending Balance Deferred Tax Asset Valuation Allowance 2023 $ 8,000 $ (5,500 ) $ (954 ) $ 1,546 2022 9,795 (478 ) (1,317 ) 8,000

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Feb. 03, 2024	Jan. 28, 2023	Jan. 29, 2023
Inventory, Supplies, Net of Reserves	$ 4,100	$ 4,700
Inventory Valuation Reserves	1,100	1,100
Retained Earnings (Accumulated Deficit)	75,272	61,375
Film, Monetized on Its Own, Capitalized Cost, Production	4,700	2,900
Film, Monetized on Its Own, Amortization Expense	1,000
Film, Monetized on Its Own, and Film Group, Impairment	600
Film, Monetized on Its Own, and Film, Monetized in Film Group, Amortization Expense	2,400	300
Advertising Expense	24,300	19,600
Deferred Compensation Plan Assets	2,121	853
Gain (Loss), Foreign Currency Transaction, before Tax	100	600
Prepaid Expenses and Other Current Assets [Member]
Deferred Compensation Plan Assets	100	100
Accrued Liabilities, Current [Member]
Deferred Compensation Liability, Current	$ 700	$ 700
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
Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Retained Earnings (Accumulated Deficit)			$ 800

Note 3 - Revenue (Details Textu

Note 3 - Revenue (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Feb. 03, 2024	Jan. 28, 2023
Estimated Percentage of Gift Card Redemptions Within Three Years of Issuance	80%
Gift Card Redemption Period (Year)	3 years
Estimated Percentage of Gift Card Redemptions Within First Twelve Months	65%
Revenue from Contract with Customer, Excluding Assessed Tax	$ 486,114	$ 467,937
Gift Card Breakage [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 6,300	5,100
Direct to Consumer [Member]
Segment Revenue of Consolidated Revenue, Percentage	94%
Revenue from Contract with Customer, Excluding Assessed Tax	$ 456,163	446,181
International Franchising [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 4,538	$ 3,233
Capitalized Contract Cost, Amortization Period (Year)	25 years

Note 3 - Revenue - Allowance fo

Note 3 - Revenue - Allowance for Expected Credit Losses (Details) - USD ($) $ in Thousands		12 Months Ended
		Feb. 03, 2024	Jan. 28, 2023
Balance, beginning of period		$ 5,872	$ 7,056
Adjustment for expected credit losses		1,912	2,105
Uncollectible accounts written off, net of recoveries (1)	[1]	(849)	(3,289)
Balance, end of period		$ 6,935	$ 5,872
[1]Other receivables allowance for doubtful accounts represent uncollectible accounts written off, recoveries and the impact of currency translation

Note 4 - Leases (Details Textua

Note 4 - Leases (Details Textual) $ in Millions	Feb. 03, 2024 USD ($)
Operating Lease, Weighted Average Remaining Lease Term (Year)	4 years 3 months 18 days
Operating Lease, Weighted Average Discount Rate, Percent	6.70%
Lessee, Operating Lease, Lease Not yet Commenced, Amount	$ 6.3
Minimum [Member]
Lessee, Operating Lease, Lease Not yet Commenced, Term of Contract (Year)	7 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
		Feb. 03, 2024	Jan. 28, 2023
Operating lease costs		$ 36,849	$ 34,738
Variable lease costs (1)	[1]	10,782	10,081
Short term lease costs		110	47
Total Operating Lease costs		47,741	44,866
Operating cash flows for operating leases		$ 39,598	$ 37,285
[1]Variable lease costs consist of leases with variable rent structures, which are intended to increase flexibility in an environment with expected high sales volatility and provide a natural hedge against potential sales declines.

Note 4 - Leases - Reconciliatio

Note 4 - Leases - Reconciliation of the Undiscounted Cash Flows From Operating Leases (Details) - USD ($) $ in Thousands	Feb. 03, 2024	Jan. 28, 2023
2024	$ 29,604
2025	24,102
2026	15,223
2027	10,172
2028	5,652
Thereafter	13,141
Total minimum lease payments	97,894
Less: amount of lease payments representing interest	(14,324)
Present value of future minimum lease payments	83,570
Less: current obligations under leases	(25,961)	$ (27,436)
Long-term lease obligations	$ 57,609	$ 59,080

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		Feb. 03, 2024	Jan. 28, 2023
Prepaid occupancy	[1]	$ 2,442	$ 2,196
Prepaid insurance		1,250	1,221
Prepaid gift card fees		699	835
Prepaid royalties		319	301
Prepaid taxes	[2]	199	73
Prepaid merchandise	[3],[4]	0	6,047
Other	[5]	6,468	8,701
Total		$ 11,377	$ 19,374
[1]Prepaid occupancy consists of prepaid expenses related to variable non-lease components.[2]Prepaid taxes consist of prepaid federal and state income tax.[3]Prepaid merchandise consists of prepaid purchase orders of inventory that are not in transit as of fiscal year end.[4]Prepaid merchandise consists of prepaid purchase orders of inventory that are not in transit.[5]Other consists primarily of prepaid expense related to information technology maintenance contracts and software as a service.

Note 5 - Prepaid Expenses and_4

Note 5 - Prepaid Expenses and Other Current Assets - Other Noncurrent Assets (Details) - USD ($) $ in Thousands		Feb. 03, 2024	Jan. 28, 2023
Entertainment production asset		$ 4,734	$ 2,939
Deferred compensation		2,121	853
Other (1)	[1]	311	429
Total		$ 7,166	$ 4,221
[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 Millions	12 Months Ended
	Feb. 03, 2024	Jan. 28, 2023
Depreciation	$ 13.7	$ 12.5

Note 6 - Property and Equipme_4

Note 6 - Property and Equipment, Net - Property and Equipment (Details) - USD ($) $ in Thousands	Feb. 03, 2024	Jan. 28, 2023
Property, plant and equipment, gross	$ 225,655	$ 215,828
Less accumulated depreciation	170,393	165,069
Total, net	55,262	50,759
Land [Member]
Property, plant and equipment, gross	2,261	2,261
Furniture and Fixtures [Member]
Property, plant and equipment, gross	26,129	26,134
Machinery and Equipment [Member]
Property, plant and equipment, gross	16,296	15,556
Leasehold Improvements [Member]
Property, plant and equipment, gross	101,126	98,808
Building [Member]
Property, plant and equipment, gross	14,970	14,969
Computer Equipment [Member]
Property, plant and equipment, gross	25,920	21,509
Software and Software Development Costs [Member]
Property, plant and equipment, gross	31,132	25,696
Construction in Progress [Member]
Property, plant and equipment, gross	$ 7,821	$ 10,895

Note 7 - Accrued Expenses (Deta

Note 7 - Accrued Expenses (Details Textual) - USD ($) $ in Millions	Feb. 03, 2024	Jan. 28, 2023
Liability, Pension and Other Postretirement and Postemployment Benefits, Current	$ 1.5	$ 1.4

Note 7 - Accrued Expenses - Sum

Note 7 - Accrued Expenses - Summary of Accrued Expenses (Details) - USD ($) $ in Thousands		Feb. 03, 2024	Jan. 28, 2023
Accrued wages, bonuses and related expenses		$ 14,549	$ 23,767
Sales tax payable		2,447	4,561
Accrued rent and related expenses	[1]	1,356	1,512
Current income taxes payable		1,602	3,418
Accrued expense - other	[2]	0	4,100
Total		$ 19,954	$ 37,358
[1]Accrued rent and related expenses consist of accrued costs associated with non-lease components.[2]Accrued expense - Other consists of accrued costs associated with a legal reserve accrual.

Note 8 - Income Taxes (Details

Note 8 - Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Feb. 03, 2024		Feb. 03, 2024		Jan. 28, 2023		Jan. 29, 2022
Effective Income Tax Rate Reconciliation, Percent			20.40%		22.50%
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent			21%		21%
Operating Loss Carryforwards	$ 3,300		$ 3,300
Unrecognized Tax Benefits	66	[1]	66	[1]	$ 66	[1]	$ 334
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	100		100		100
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	100		100		100
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense			100		$ 100
Foreign Tax Jurisdiction [Member] | His Majesty's Revenue and Customs (HMRC) [Member]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	5,100
Operating Loss Carryforwards	$ 1,900		$ 1,900
[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
	Feb. 03, 2024	Jan. 28, 2023
Domestic	$ 61,110	$ 57,595
Foreign	5,219	4,329
Total income before income taxes	$ 66,329	$ 61,924

Note 8 - Income Taxes - Compone

Note 8 - Income Taxes - Components of the Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Feb. 03, 2024	Jan. 28, 2023
U.S. Federal	$ 12,080	$ 10,190
U.S. State	3,205	2,617
Foreign	145	30
U.S. Federal	(537)	368
U.S. State	(212)	285
Foreign	(1,157)	449
Income tax expense	$ 13,524	$ 13,939

Note 8 - Income Taxes - Schedul

Note 8 - Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Feb. 03, 2024	Jan. 28, 2023
Income before income taxes	$ 66,329	$ 61,924
U.S. federal statutory income tax rate	21%	21%
Income tax expense at statutory federal rate	$ 13,524	$ 13,939
Valuation allowance	(5,075)	(328)
State and local income taxes, net of federal tax benefit	2,354	2,202
Non deductible executive compensation	1,038	1,091
Adjustment for unrecognized tax positions	3	(30)
Other items, net	$ 636	$ (1,967)
Effective tax rate	20.40%	22.50%
Domestic Tax Jurisdiction [Member]
Income tax expense at statutory federal rate	$ 13,929	$ 13,004
Foreign Tax Jurisdiction [Member]
Effect of lower foreign taxes	$ 639	$ (33)

Note 8 - Income Taxes - Tempora

Note 8 - Income Taxes - Temporary Differences That Gave Rise to Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Feb. 03, 2024	Jan. 28, 2023
Operating lease liability	$ 21,091	$ 21,877
Deferred revenue	3,173	3,116
Accrued compensation	2,249	2,941
Net operating loss carryforwards	849	2,776
Depreciation	1,063	1,581
Investment in affiliates	0	1,576
Accrued expenses	334	1,213
Deferred compensation	822	962
Inventories	871	842
Receivables write-offs	806	563
Carryforward of tax credits	222	311
Intangible assets	2,954	240
Other	163	404
Total gross deferred tax assets	34,597	38,402
Less: Valuation allowance	(1,546)	(8,000)
Total deferred tax assets, net of valuation allowance	33,051	30,402
Operating lease right-of-use assets	(17,999)	(17,828)
Depreciation	(4,222)	(3,634)
Deferred expense	(1,451)	(1,402)
Inventories	(682)	(928)
Other	(15)	(18)
Total deferred tax liabilities	(24,369)	(23,810)
Net deferred tax assets	$ 8,682	$ 6,592

Note 8 - Income Taxes - Reconci

Note 8 - Income Taxes - Reconciliation of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands		12 Months Ended
		Feb. 03, 2024		Jan. 28, 2023
Balance at beginning of year		$ 66	[1]	$ 334
Increases for prior year tax positions		0		0
Settlements		0		(268)
Balance	[1]	$ 66		$ 66
[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
	Feb. 03, 2024
Domestic Tax Jurisdiction [Member] | Internal Revenue Service (IRS) [Member]
Open tax year	2020 2021 2022 2023
Foreign Tax Jurisdiction [Member] | His Majesty's Revenue and Customs (HMRC) [Member]
Open tax year	2019 2020 2021 2022 2023

Note 9 - Line of Credit (Detail

Note 9 - Line of Credit (Details Textual) - PNC Bank [Member] - Revolving Credit Facility [Member] - USD ($)	Aug. 25, 2020	Feb. 03, 2024	Dec. 17, 2021
Line of Credit Facility, Maximum Borrowing Capacity	$ 25,000,000
Debt Instrument, Covenant, Availability Percentage			10%
Debt Instrument, Covenant, Availability, Amount			$ 1,875,000
Debt Instrument, Default, Increase in Interest Rate and Fees	2%
Line of Credit Facility, Remaining Borrowing Capacity		$ 25,000,000
Letters of Credit Outstanding, Amount		250,000
Line of Credit Facility, Current Borrowing Capacity		24,700,000
Long-term Line of Credit, Total		$ 0

Note 10 - Commitments and Con_2

Note 10 - Commitments and Contingencies (Details Textual) $ in Millions	Feb. 03, 2024 USD ($)
Litigation Receivable, Gross	$ 4.6
Litigation Receivables, Reserve	3.7
Litigation Receivables, Net	$ 0.9

Note 11 - Net Income Per Shar_2

Note 11 - Net Income Per Share (Details Textual) - shares	12 Months Ended
	Feb. 03, 2024	Jan. 28, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	31,343	49,133

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
	Feb. 03, 2024	Jan. 28, 2023
Net Income	$ 52,805	$ 47,985
Weighted average number of common shares outstanding - basic (in shares)	14,342,931	14,940,770
Dilutive effect of share-based awards: (in shares)	128,944	309,049
Weighted average number of common shares outstanding - dilutive (in shares)	14,471,875	15,249,819
Basic income per common share (in dollars per share)	$ 3.68	$ 3.21
Diluted income per common share (in dollars per share)	$ 3.65	$ 3.15

Note 12 - Stock Incentive Pla_3

Note 12 - Stock Incentive Plans (Details Textual) - USD ($) $ / shares in Units, $ in Millions		12 Months Ended
	Apr. 11, 2033	Feb. 03, 2024	Jan. 28, 2023	Jan. 29, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)		1,010,666	186,624
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercised in Period, Grant Date Fair Value		$ 1.2	$ 0.8
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period, Intrinsic Value		1.2	1.3
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value		2.1	2
Options and Restricted Stock [Member]
Share-Based Payment Arrangement, Expense		2.1	$ 2.6
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount		$ 2
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)		1 year 3 months 18 days
Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)		65,759
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)		$ 23.52
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 Payment Arrangement, Expense		$ 1.6
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)		65,254
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)		$ 24.75
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)		65,254	84,579	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)		$ 24.75	$ 18.03	$ 8.24
First Target Number of Performance Shares [Member] | Minimum [Member]
Performance-based Shares, Payout Opportunity, Percentage		25%	25%	25%
First Target Number of Performance Shares [Member] | Maximum [Member]
Performance-based Shares, Payout Opportunity, Percentage		200%	200%	200%
Incentive Plan 2020 [Member] | Forecast [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Additional Shares Authorized (in shares)	800,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)	1,800,000

Note 12 - Stock Incentive Pla_4

Note 12 - Stock Incentive Plans - Activity for Stock Options (Details) $ / shares in Units, $ in Millions	12 Months Ended
	Feb. 03, 2024 USD ($) $ / shares shares
Outstanding (in shares) | shares	177,519
Outstanding, weighted average exercise price (in dollars per share) | $ / shares	$ 14.2
Granted (in shares) | shares	0
Granted, weighted average exercise price (in dollars per share) | $ / shares	$ 0
Exercised (in shares) | shares	(165,144)
Exercised, weighted average exercise price (in dollars per share) | $ / shares	$ 13.93
Canceled or expired (in shares) | shares	0
Canceled or expired (in dollars per share) | $ / shares	$ 0
Outstanding (in shares) | shares	12,375
Outstanding, weighted average exercise price (in dollars per share) | $ / shares	$ 17.84
Outstanding, weighted average remaining contractual term (Year)	1 year 6 months
Outstanding, Intrinsic Value | $	$ 0.1
Exercisable (in shares) | shares	12,375
Exercisable, weighted average exercise price (in dollars per share) | $ / shares	$ 17.84
Exercisable, weighted average remaining contractual term (Year)	1 year 6 months
Exercisable, Intrinsic Value | $	$ 0.1

Note 12 - Stock Incentive Pla_5

Note 12 - Stock Incentive Plans - Activity for Time-based and Performance-based Restricted Stock (Details)	12 Months Ended
	Feb. 03, 2024 $ / shares shares
Restricted Stock [Member]
Outstanding (in shares) | shares	287,983
Outstanding, weighted average grant date fair value (in dollars per share) | $ / shares	$ 8.78
Granted (in shares) | shares	65,759
Granted, weighted average grant date fair value (in dollars per share) | $ / shares	$ 23.52
Vested (in shares) | shares	(208,621)
Vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 7.2
Adjusted for performance achievement (in shares) | shares	0
Adjustment for performance achievement, weighted average grant date fair value (in dollars per share) | $ / shares	$ 0
Canceled or expired (in shares) | shares	(22,512)
Canceled or expired, weighted average grant date fair value (in dollars per share) | $ / shares	$ 16.1
Outstanding (in shares) | shares	122,609
Outstanding, weighted average grant date fair value (in dollars per share) | $ / shares	$ 18.02
Performance Shares [Member]
Outstanding (in shares) | shares	295,048
Outstanding, weighted average grant date fair value (in dollars per share) | $ / shares	$ 8.13
Granted (in shares) | shares	65,254
Granted, weighted average grant date fair value (in dollars per share) | $ / shares	$ 24.75
Vested (in shares) | shares	(215,130)
Vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 2.78
Adjusted for performance achievement (in shares) | shares	57,756
Adjustment for performance achievement, weighted average grant date fair value (in dollars per share) | $ / shares	$ 2.78
Canceled or expired (in shares) | shares	(17,846)
Canceled or expired, weighted average grant date fair value (in dollars per share) | $ / shares	$ 20.31
Outstanding (in shares) | shares	185,082
Outstanding, weighted average grant date fair value (in dollars per share) | $ / shares	$ 17.37

Note 13 - Stockholders' Equit_2

Note 13 - Stockholders' Equity (Details Textual)	12 Months Ended
	Feb. 03, 2024 $ / shares
Dividends Payable, Amount Per Share (in dollars per share)	$ 0.2
Dividends Payable, Date to be Paid	Apr. 11, 2024
Dividends Payable, Date of Record	Mar. 28, 2024

Note 13 - Stockholders' Equit_3

Note 13 - Stockholders' Equity - Summary Changes in Outstanding Shares of Common Stock (Details) - shares	12 Months Ended
	Feb. 03, 2024	Jan. 28, 2023
Shares outstanding (in shares)	14,802,338	16,146,332
Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding (in shares)	266,627	189,509
Share repurchase (in shares)	(896,603)	(1,533,503)
Shares outstanding (in shares)	14,172,362	14,802,338

Note 14 - Major Vendors (Detail

Note 14 - Major Vendors (Details Textual)	12 Months Ended
	Feb. 03, 2024	Jan. 28, 2023
Inventory Purchases [Member] | Supplier Concentration Risk [Member] | Five Vendors [Member]
Concentration Risk, Percentage	73%	77%

Note 15 - Segment Information_2

Note 15 - Segment Information (Details Textual)	12 Months Ended
	Feb. 03, 2024
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
	Feb. 03, 2024	Jan. 28, 2023
Revenue from Contract with Customer, Excluding Assessed Tax	$ 486,114	$ 467,937
Income (loss) before income taxes	66,329	61,924
Capital expenditures, net	18,295	13,634
Depreciation and amortization	13,657	12,482
Total assets	272,325	280,794
Direct to Consumer [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	456,163	446,181
Income (loss) before income taxes	56,613	51,663
Capital expenditures, net	18,295	13,634
Depreciation and amortization	13,264	11,972
Total assets	262,299	272,221
Commercial [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	25,413	18,523
Income (loss) before income taxes	8,160	8,318
Capital expenditures, net	0	0
Depreciation and amortization	393	510
Total assets	8,801	7,466
International Franchising [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	4,538	3,233
Income (loss) before income taxes	1,556	1,943
Capital expenditures, net	0	0
Depreciation and amortization	0	0
Total assets	$ 1,225	$ 1,107

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
		Feb. 03, 2024	Jan. 28, 2023
Revenue from Contract with Customer, Excluding Assessed Tax		$ 486,114	$ 467,937
Property and equipment, net		55,262	50,759
North America [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	[1]	426,244	408,881
Property and equipment, net	[1]	51,707	48,242
Europe [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	[2]	56,141	55,854
Property and equipment, net	[2]	3,555	2,517
Other Geographic Region [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	[3]	3,729	3,202
Property and equipment, net	[3]	$ 0	$ 0
[1]North America includes corporately-operated locations in the United States and Canada.[2]Europe includes corporately-operated locations in the U.K. and Ireland.[3]Other includes franchise businesses outside of North America and Europe

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
	Feb. 03, 2024	Jan. 28, 2023
Beginning Balance	$ 8,000
Charged to cost and expenses	(5,500)
Other	(954)
Ending Balance	1,546	$ 8,000
SEC Schedule, 12-09, Valuation Allowance, Deferred Tax Asset [Member]
Beginning Balance	$ 8,000	9,795
Charged to cost and expenses		(478)
Other		(1,317)
Ending Balance		$ 8,000