Business Description and Basis of Presentation [Text Block]

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Description of Business and Basis of Preparation

Build-A-Bear Workshop, Inc.

and subsidiaries (collectively, the Company) is a specialty retailer of plush animals and related products. The Company began operations in

October 1997.

The Company sells its products through its

361corporately

-managed locations operated primarily in leased mall locations in the United States, Canada, China, Denmark, Ireland, Puerto Rico and the United Kingdom along with its e-commerce sites. Operations in foreign countries where the Company does

not

have corporately-managed locations are through franchise agreements.

The Company

’s consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”)

Note 2 - Summary of Significant Accounting Policies

12 Months Ended

Dec. 30, 2017

Significant Accounting Policies [Text Block]

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Summary of Significant Accounting Policies

A summary of the Company

’s significant accounting policies applied in the preparation of the accompanying consolidated financial statements follows:

Principles of Consolidation

The accompanying consolidated financial statements include the accounts of Build-A-Bear Workshop, Inc. an

d its wholly-owned subsidiaries. All significant intercompany accounts are eliminated in consolidation.

Fiscal Year

The Company operates on a

- or

-week fiscal year ending on the Saturday closest to

December

31.

Subsequent to year-end, the Company’s Board of Directors approved a change in the Company’s fiscal year-end to the Saturday closest to

January 31,

see Note

– Subsequent Event for additional information. The periods presented in these financial statements are fiscal

2017

(

weeks ended

December 30, 2017),

fiscal

2016

(

weeks ended

December 31, 2016)

and fiscal

2015

(

weeks ended

January 2, 2016).

References to years in these financial statements relate to fiscal years or year ends rather than calendar years.

Cash and Cash Equivalents

Cash and cash equivalents include cash and short-term highly liquid investments with an original maturity of

three

months or less held in both domestic and foreign financial institutions.

The majority of the Company

’s cash and cash equivalents exceed federal deposit insurance limits. The Company has

not

experienced any losses in such accounts and management believes that the Company is

not

exposed to any significant credit risk on cash and cash equivalents.

Inventories

Inventories are stated at the lower of cost or

net realizable value, with cost determined on an average-cost basis. Inventory includes supplies of

$2.7

million and

$3.1

million as of

December 30, 2017

and

December 31, 2016,

respectively. A reserve for estimated shortage is accrued throughout the year based on detailed historical averages. The inventory reserve was

$1.0

million as of both

December 30, 2017

and

December 31, 2016.

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

$3.1

million and

$3.6

million as of

December 30, 2017

and

December 31, 2016,

respectively.

Property and Equipment

Property and equipment consist of leasehold improvements, furniture and fixtures, computer equipment and software, building and land

and are stated at cost. Leasehold improvements are depreciated using the straight-line method over the shorter of the useful life of the assets or the life of the lease which is generally

ten

years. Furniture and fixtures and computer equipment are depreciated using the straight-line method over the estimated service lives ranging from

three

seven

years. Computer software includes certain costs, including internal payroll costs incurred in connection with the development or acquisition of software for internal use and

is amortized using the straight-line method over a period of

three

five

years. New store construction deposits are recorded at the time the deposit is made as construction-in-progress and reclassified to the appropriate property and equipment category at the time of completion of construction, when operations of the store commence. Maintenance and repairs are expensed as incurred and improvements are capitalized. Gains or losses on the disposition of fixed assets are recorded upon disposal.

Other Intangible Assets

Other intangible assets consist primarily of initial costs related to trademarks and other intellectual

property. Trademarks and other intellectual property represent

third

-party costs that are capitalized and amortized over their estimated lives ranging from

one

three

years using the straight-line method.

Other Assets

Other assets consist primarily of

the non-current portion of prepaid income taxes, deferred leasing fees and deferred costs related to franchise agreements. Prepaid income taxes through

December 31, 2016

were amortized through income tax expense over the life of the related asset. After fiscal

2016,

the remaining balance of prepaid income taxes was adjusted to retained earnings. Deferred leasing fees are initial, direct costs related to the Company’s operating leases and are amortized over the term of the related leases. Deferred franchise costs are initial costs related to the Company’s franchise agreements that are deferred and amortized over the life of the respective franchise agreement. Amortization expense related to other assets was

$0.1

million for each of the fiscal years

2017,

2016

and

2015.

Long-lived Assets

Whenever facts and circumstances indicate that the carrying value of a long-lived asset

may

not

be recoverable, the carrying value is reviewed. If this review indicates that the carrying value of the asset will

not

be recovered, as determined based on projected undiscounted cash flows related to the asset over its remaining life, the carrying value of the asset is reduced to its estimated fair value.

The Company performs an annual assessment of the store assets in the direct-to-consumer (“DTC”) segment, based on operating performance and forecasts of future performance. Total impairment charges were

$0.1

million,

$2.7

million and

$0.3

million in fiscal years

2017,

2016

and

2015,

respectively. See Note

– Property and Equipment for further discussion regarding the impairment of long-lived assets.

The calculation of fair value requires multiple assumptions regarding our future operations to determine future cash flows, including but

not

limited to, sales volume, margin rates and discount rates.

If different assumptions were used in the analysis, it is possible that the amount of the impairment charge

may

have been significantly different than what was recorded.

Deferred Rent

Certain of the Company

’s operating leases contain predetermined fixed escalations of minimum rentals during the original lease terms. For these leases, the Company recognizes the related rental expense on a straight-line basis over the life of the lease and records the difference between the amounts charged to operations and amounts paid as deferred rent. The Company also receives certain lease incentives in conjunction with entering into operating leases. These lease incentives are recorded as deferred rent at the beginning of the lease term and recognized as a reduction of rent expense over the lease term. In addition, certain of the Company’s leases contain future contingent increases in rentals. Such increases in rental expense are recorded in the period that it is probable that store sales will meet or exceed the specified target that triggers contingent rental expense.

Franchises

The Company defers initial,

one

-time nonrefundable franchise fees and amortizes them over the

initial term of the respective franchise agreements, which extend for periods up to

years. The Company’s obligations under the contract are ongoing and include operations and product development support and training, generally concentrated around new store openings. Continuing franchise fees are recognized as revenue as the fees are earned.

Retail Revenue Recognition

Net retail sales are net of discounts, exclude sales tax, and are recognized at the time of sale.

For e-commerce sales, revenue is recognized at the time of shipment. Shipping and handling costs billed to customers are included in net retail sales.

Revenues from the sale of gift cards are recognized at the time of redemption. Unredeemed gift cards are included in gift cards and customer deposits on the consolidated balance sheets. For gift cards issued prior to

December 2015,

the Company recorded income from unredeemed gift cards

under the delayed recognition method when the likelihood of redemption by a customer is considered remote. For fiscal

2015,

these unredeemed gift cards were recorded as an offset to selling, general and administrative expenses due to immateriality. Beginning in

December 2015,

the Company established Build-A-Bear Card Services LLC and issued all future gift cards under this entity. For these unredeemed gift cards, gift card breakage revenue is recorded as a component of net retail sales based on historical redemption patterns and under the redemption recognition method. The total unredeemed gift card amount recorded as net retail sales from breakage was

$8.3

million,

$4.5

million and

$0.5

million in fiscal years

2017,

2016

and

2015,

respectively.

The Company has a customer loyalty program, Build-A-Bear

Bonus Club, whereby guests enroll in the program and receive points based on the value of the transaction and receive awards for various discounts on future purchases after achieving defined point thresholds. Historical patterns for points converting into awards and ultimate award redemption are applied to actual points and awards outstanding at the respective balance sheet date to calculate the liability and corresponding adjustment to net retail sales.

Management reviews these patterns and assesses the adequacy of the deferred revenue liability at the end of each fiscal quarter. Due to the estimates involved in these assessments, adjustments to the historical rates are generally made

more often than annually in order to allow time for more definite

trends to emerge. Based on the year-end assessments, the adjustment was

$0.1

million for fiscal years

2017

and

2015

and

adjustment for fiscal

2016.

The deferred revenue balance for the loyalty program was

$1.4

million and

$1.8

million as of

December 31, 2017

and

December 30, 2016

respectively.

Cost of Merchandise Sold

Cost of merchandise sold

- retail includes the cost of the merchandise, including royalties paid to licensors of

third

-party branded merchandise; store occupancy cost, including store depreciation and store asset impairment charges; cost of warehousing and distribution; packaging; stuffing; damages and shortages; and shipping and handling costs incurred in shipment to customers. Cost of merchandise sold - commercial includes the cost of the merchandise, including royalties paid to licensors of

third

-party branded merchandise; cost of warehousing and distribution; packaging; stuffing; damages and shortages; and shipping and handling costs incurred in shipment to customers.

Selling, General, and Administrative Expenses

Selling, general, and administrative expenses include store payroll and related benefits, advertising, credit card fees, store supplies

and store closing costs, as well as central office management payroll and related benefits, travel, information systems, accounting, insurance, legal, and public relations. It also includes depreciation and amortization of central office leasehold improvements, furniture, fixtures, and equipment, as well as amortization of trademarks and intellectual property.

Store Preopening Expenses

Store preopening expenses

include 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. They are expensed as incurred and are included in selling, general and administrative expenses.

Advertising

The costs of

advertising and marketing programs are charged to operations in the

first

period the program takes place. Advertising expense was

$19.0

million,

$20.7

million and

$25.3

million for fiscal years

2017,

2016

and

2015

, respectively.

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

that a deferred tax asset will be

not

recovered, a valuation allowance is established.

The Company accounts for its total liability for uncertain tax positions according to the provisions of ASC

740

25.

The Company recognizes estimated interest and penalties related to unrecognized tax benefits in income tax expense. See Note

—Income Taxes for further discussion including the impact of the

December 22, 2017

enactment of The Tax Cuts and Job Act (“Act”).

ncome

Per Share

Under the

two

-class method, b

asic income per share is determined 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,

effect is given to the Company’s participating securities as they do

not

contractually participate in the losses of the Company. 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

given consideration.

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.

The Company recognizes compensation cost for equity awards over the requisite service period for the entire award. See Note

– Stock Incentive Plans for additional information. For fiscal

2017,

2016,

and

2015,

selling, general and administrative expense includes

$3.4

million,

$3.0

million and

$2.1

million, respectively, of stock-based compensation expense.

Comprehensive

Income (

Los

)

Comprehensive

income (loss) is comprised of net income (loss) and foreign currency translation adjustments.

eferred Compensation Plan

The Company maintains a Deferred Compensation Plan for the benefit of certain management employees. The investment funds offered to the participant generally correspond to the funds offered in the Company

’s

401

(k) plan, and the account balance fluctuates with the investment returns on those funds. The fair value of the assets, classified as trading securities, and corresponding liabilities are based on unadjusted quoted market prices for the funds in active markets with sufficient volume and frequency (Level

). As of

December 30, 2017,

the current portions of the assets and related liabilities of less than

$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

$1.0

million are presented in other assets, net and other liabilities in the accompanying consolidated balance sheets. As of

December 31, 2016,

the current portions of the assets and related liabilities of

$0.1

$0.7

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 and cash equivalents, receivables,

short term investments, accounts payable and accrued expenses, approximates book value at

December 30, 2017

and

December 31, 2016.

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

limited to, challenging economic conditions. Accordingly, future estimates

may

change significantly.

Significant items subject to such estimates and assumptions include the calculation of revenue from gift card breakage, valuation of long-lived assets, including deferred income tax assets, and the determination of deferred revenue under the Company’s customer loyalty program.

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 income of

$1.6

million in fiscal

2017

and losses of

$0.3

million and

$2.3

million in fiscal

2016

and

2015,

respectively.

ecent Accounting Pronouncements

– Adopted in the current year

The Company adopted Accounting Standards Update (

“ASU”)

No.

2016

09,

Compensation – Stock Compensation: Improvements to Employee Share-Based Payment Accounting, effective

January 1, 2017.

The Company made an accounting policy election to account for forfeitures as they occur. The impact of this election, along with the adoption of the other provisions of the standard in the

first

quarter of

2017,

was to increase deferred tax assets by

$1.6

million, increase additional paid-in-capital by

$0.3

million, increase retained earnings by

$1.9

million and decrease taxes payable by

$0.6

million.

Additionally, the Company early adopted ASU

No.

2016

16,

Income Taxes

– Intra-Entity Transfers of Assets Other Than Inventory, effective

January 1, 2017.

Using the modified retrospective method, the impact of the adoption of the standard in the

first

quarter of

2017

was to increase deferred tax assets by

$1.0

million, decrease other assets, net by

$2.3

million and decrease retained earnings by

$1.3

million.

ecent Accounting Pronouncements – Pending adoption

May 2014,

the FASB issued Accounting Standards Update

No.

2014

09,

Revenue from Contracts with Customers (ASU

2014

), which will replace most existing revenue recognition guidance. The core principle of the ASU is that an entity should recognize revenue for the transfer of goods or services equal to the amount that it expects to be entitled to receive for those goods or services. ASU

2014

requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments. ASU

2014

will be effective for the Company beginning in fiscal

2018

and allows for both retrospective and modified retrospective methods of adoption. In

2016,

the Company established a cross-functional team to use a detailed approach to assess the impact of the new standard. The team has reviewed current accounting policies and practices to identify potential differences that would result from applying the provisions of the new standard to the Company’s existing revenue contracts. To date, management has reviewed all types of the Company’s revenue sources and contracts. Internal controls have been designed and an accounting policy has been developed. The Company expects the most significant impact to result from changes to the accounting for deferred revenue, specifically related to gift card breakage. Breakage revenue, which is currently recognized for certain gift cards, when the likelihood of redemption becomes remote, will be recognized under the new guidance proportionately over the estimated customer redemption period, subject to the constraint that it must be highly probable that a significant reversal of revenue will

not

occur. In addition, the Company has identified minor changes to the timing of revenues for certain outbound licensing arrangements and international franchise agreements. The Company will adopt ASU

2014

effective the

first

day of fiscal

2018

using the modified retrospective method through a cumulative adjustment recorded to the opening fiscal

2018

retained earnings balance. The Company expects the pre-tax cumulative effect adjustment to retained earnings to be approximately

$12.3

million and the tax effect to be approximately

$3.0

million. As a result of this change, the Company expects a negative impact to revenue and pre-tax income of

$3.9

million in fiscal

2018

with the remaining balance of the cumulative effect adjustment predominantly impacting fiscal years

2019

and

2020.

February 2016,

the FASB issued Accounting Standards Update

No.

2016

02,

Leases

(ASU

2016

), which will replace most existing lease accounting guidance in U.S. GAAP. The core principle of the ASU is that an entity should recognize the rights and obligations resulting from leases as assets and liabilities. ASU

2016

requires qualitative and specific quantitative disclosures to supplement the amounts recorded in the financial statements so that users can understand more about the nature of an entity’s leasing activities, including significant judgments and changes in judgments. ASU

2016

will be effective for the Company beginning in fiscal

2019

and requires the modified retrospective method of adoption. Early adoption is permitted. The Company is in the process of determining the impact of ASU

2016

on its consolidated financial statements. Management expects a material impact to the consolidated balance sheet in the addition of significant right-of-use assets and related liabilities as the Company's retail locations are currently categorized as operating leases. In

2017,

the Company established a cross-functional team to use a detailed approach to assess the impact of the new standard. The Company is in the process of implementing new lease accounting software to assist in the quantification of the expected impact on the consolidated balance sheets and to facilitate the calculations of the related accounting entries and disclosures. See Note

– Commitments and Contingencies for further detail of the Company’s future minimum lease payments.

Note 4 - Property and Equipment, Net

12 Months Ended

Dec. 30, 2017

Property, Plant and Equipment Disclosure [Text Block]

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Property and Equipment

, net

Property and equipment

, net consist of the following (in thousands):

	2017		2016
Land	$	2,261	$	2,261
Furniture and fixtures		44,191		41,578
Computer hardware		27,122		26,960
Building		14,970		14,970
Leasehold improvements		111,717		113,573
Computer software		42,911		41,763
Construction in progress		7,774		6,152
		250,946		247,257
Less accumulated depreciation		173,195		172,333
Total, net	$	77,751	$	74,924

For

fiscal

2017,

2016

and

2015,

depreciation expense was

$15.1

million,

$15.2

million and

$15.8

million, respectively.

During

201

the Company reviewed the operating performance and forecasts of future performance for the stores in its DTC segment. As a result of that review, it was determined that several stores would

not

be able to recover the carrying value of certain store assets through expected undiscounted cash flows over the remaining life of the related assets. Accordingly, the carrying value of the assets was reduced to fair value, calculated as the net present value of estimated future cash flows for each asset group, and any remaining net book value is depreciated over the remaining life of the asset. Asset impairment charges of less than

$0.1

million were recorded in the

fourth

quarter of fiscal

2017,

which are included in cost of merchandise sold - retail as a component of income before income taxes in the DTC segment. Similar impairment charges were

$2.3

million in fiscal

2016

and immaterial in fiscal

2015,

respectively. The inputs used to determine the fair value of the assets are Level

fair value inputs as defined by ASC

820

10.

In the event that we decide to close any or all of these stores in the future, we

may

be required to record additional impairment, lease termination charges, severance charges and other charges.

2015,

the Company began on ongoing project to update its store locations. The Company currently expects to update stores

primarily in conjunction with natural lease events including new store openings, relocations and lease required remodels. The Company considers a more likely than

not

assessment that an individual location will close or be remodeled prior to the end of its original lease term as a triggering event to review the store asset group for recoverability. As a result of these reviews, it was determined that certain stores would

not

be able to recover the carrying value of store assets through expected undiscounted cash flows over the shortened remaining life of the related assets. Accordingly, the carrying value of the assets was reduced to fair value, calculated as the net present value of estimated future cash flows for each asset group, and any remaining net book value is depreciated over the shortened expected life. Asset impairment charges of

$0.1

million,

$0.4

million and

$0.3

million were recorded in fiscal

2017,

2016

and

2015,

respectively, which are included in selling, general and administrative expenses as a component of income before income taxes in the DTC segment. The inputs used to determine the fair value of the assets are Level

fair value inputs as defined by ASC

820

10.

Note 7 - Income Taxes

12 Months Ended

Dec. 30, 2017

Income Tax Disclosure [Text Block]

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Income Taxes

The Company

’s income before income taxes from domestic and foreign operations (which include the United Kingdom, Canada, China, Denmark and Ireland), are as follows (in thousands):

	2017		2016			2015
Domestic	$	13,081	$	9,733		$	13,854
Foreign		732		(4,424	)		4,044
Total income before income taxes	$	13,813	$	5,309		$	17,898

The components of the provision for income taxes are as follows (in thousands):

	2017			2016			2015
Current:
U.S. Federal	$	683		$	1,605		$	-
U.S. State		609			237			24
Foreign		(313	)		(231	)		1,189
Deferred:
U.S. Federal		3,815			1,902			(9,697	)
U.S. State		(113	)		1,230			(1,308	)
Foreign		1,216			(811	)		345
Income tax expense (benefit)	$	5,897		$	3,932		$	(9,447	)

A reconciliation between the statutory federal income tax rate and the effective income tax rate is as follows (in thousands):

	2017			2016			2015

Income before income taxes	$	13,813		$	5,309		$	17,898
U.S. federal statutory income tax rate		34	%		34	%		34	%
Income tax expense at statutory federal rate		4,696			1,805			6,085
State and local income taxes, net of federal tax benefit		327			968			371
Valuation allowance		323			576			(15,572	)
Effect of lower foreign taxes		(131	)		864			(622	)
Adjustment for unrecognized tax positions		(309	)		(77	)		67
U.S. federal rate change to 21%		1,448			-			-
Other items, net		(457	)		(204	)		224
Income tax expense (benefit)	$	5,897		$	3,932		$	(9,447	)
Effective tax rate		42.7	%		74.1	%		(52.8	)%

In fiscal

2017,

the Company recorded an additional allowance of

$0.3

million on its deferred tax assets in certain foreign jurisdictions due to cumulative losses and uncertainty about future earnings forecast. In fiscal

2016,

the Company established a full valuation allowance of

$0.6

million on its deferred tax assets in certain foreign jurisdictions due to cumulative losses and uncertainty about future earnings forecast. In fiscal

2011,

the Company had established a full valuation allowance on its deferred tax assets in the United States due to significant losses and uncertainty about future earnings forecast.

In fiscal

2015,

the Company recorded an income tax benefit of

$9.4

million primarily due to the reduction in the valuation allowances in the U.S. The valuation allowance in the U.S. was fully reversed because the weight of evidence regarding the future realizability of the deferred tax assets had become predominately positive and realization of the deferred tax assets was more likely than

not.

The positive evidence considered in our assessment of the realizability of the deferred tax assets included the generation of significant positive cumulative income in the U.S., the implementation of tax planning strategies, and projections of future taxable income. Based on its earnings performance trend, expected continued profitability and improvements in the Company’s financial condition; management determined it was more likely than

not

that all of our U.S. deferred tax assets would be realized. The negative evidence considered included historical losses in certain prior years; however, the positive evidence outweighed this negative evidence.

The movement in the valuation allowance balance during the year is primarily attributable to the additional valuation allowance recorded in certain foreign jurisdictions, plus foreign currency fluctuations and the deferred adjustment affecting only the balance sheet.

Temporary differences that gave rise to deferred tax assets and liabilities are as follows (in thousands):

	2017			2016

Deferred tax assets:
Deferred revenue	$	3,120		$	5,004
Accrued rents		1,625			1,907
Net operating loss carryforwards		764			1,194
Intangible assets		1,466			1,040
Deferred compensation		1,414			1,739
Accrued compensation		533			620
Carryforward of tax credits		25			880
Receivable write-offs		40			604
Inventories		1,179			1,994
Other		1,188			1,209
Total gross deferred tax assets		11,354			16,191
Less: Valuation allowance		1,301			576
Total deferred tax assets, net of valuation allowance		10,053			15,615

Deferred tax liabilities:
Depreciation		(1,704	)		(3,909	)
Deferred expense		(1,907	)		(3,318	)
Other		(61	)		(132	)
Total deferred tax liabilities		(3,672	)		(7,359	)
Net deferred tax assets	$	6,381		$	8,256

The Company continues to assert its investments in foreign subsidiaries are permanent in duration and it is

not

practical to estimate the income tax liability on the outside basis differences.

December 22, 2017,

the Tax

Cuts and Job Act (“Act”) was enacted, which significantly changes U.S. tax law by, among other things, lowering corporate income tax rates, implementing a territorial tax system and imposing a repatriation tax on deemed repatriated earnings of foreign subsidiaries. The Act permanently reduces the U.S. federal statutory rate to

21%,

effective

January

2018.

The Company recorded a provisional tax charge of

$1.4

million for the re-measurement of its U.S. net deferred tax assets. The Act also provided for a

one

-time deemed repatriation of post-

1986

undistributed foreign subsidiary earnings and profits (“E&P”) through the year ended

December 30, 2017.

The Company does

not

anticipate a cost for this

one

-time deemed repatriation at this time. The Global Intangible Low-Taxed Income ("GILTI") provisions of the Act require a company to include in its U.S. income tax return foreign subsidiary earnings in excess of an allowable return on the foreign subsidiary’s tangible assets. The Base-Eroding Anti-abuse Tax (“BEAT”) provisions of the Act assess tax on certain payments made by a U.S. company to a related foreign company. The Company does

not

expect the impact of GILTI or BEAT will be material to the consolidated financial statements.

December 22, 2017,

the SEC staff issued Staff Accounting Bulletin

No.

118

(“

SAB

118”

) to address the application of U.S. GAAP in situations when a registrant does

not

have the necessary information available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting for certain income tax effects of the Act. The Company has recognized the provisional tax impacts related to the tax charge for the revaluation of deferred tax assets and liabilities and included these amounts in its consolidated financial statements for the year ended

December 30, 2017.

The final impact

may

differ from these provisional amounts, possibly materially, due to, among other things, additional analysis, changes in interpretations and assumptions made, additional regulatory guidance that

may

be issued, and actions that the Company

may

take as a result of the Act. In accordance with SAB

118

the financial reporting impact of the Act will be completed and any adjustment will be recorded in income tax expense in fiscal

2018.

As of

December 30, 2017,

the Company had total unrecognized tax benefits of $

0.7

million, of which approximately

$0.3

million would favorably impact the Company’s provision for income taxes if recognized. As of

December 31, 2016,

the Company had total unrecognized tax benefits of

$1.0

million, of which approximately

$0.4

million would favorably impact the Company’s provision for income taxes if recognized

. The Company reviews its uncertain tax positions periodically and accrues interest and penalties accordingly. Accrued interest and penalties included in other liabilities in the Consolidated Balance Sheets were less than

$0.1

million and

$0.1

million as of

December 30, 2017,

and

December 31, 2016,

respectively. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as a component of the provision for income taxes within the Consolidated Statements of Income. For the year ended

December 30, 2017,

the Company recognized a benefit of less than

$0.1

million for interest and penalties. For the year ended

December 31, 2016,

the Company recognized a benefit of

$0.3

million for interest and penalties.

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):

Balance as of January 2, 2016	$	719
Increases for prior year tax positions		248
Decreases for prior year tax positions		(25	)
Increases for current year tax positions		26
Audit settlement release		(7	)
Balance as of December 31, 2016		961
Increases for prior year tax positions		57
Decreases for prior year tax positions		(359	)
Balance as of December 30, 2017	$	659

Management estimates it is reasonably possible that the amount of unrecognized tax benefits c

ould decrease by as much as

$0.6

million in the next

twelve

months as a result of the resolution of audits currently in progress involving issues common to multinational corporations and the lapsing of the statute of limitations.

The following tax years remain open in the Company

’s major taxing jurisdictions as of

December 30, 2017:

United States (Federal)		2016	through	2017
United Kingdom		2009	through	2017

Note 8 - Line of Credit

12 Months Ended

Dec. 30, 2017

Long-term Debt [Text Block]

(

)

Line of Credit

As of

December 30, 2017,

the Company had a bank line of credit that provides borrowing capacity of

$35

million. Borrowings under the credit agreement are secured by our assets and a pledge of

66%

of the Company’s ownership interest in certain of its foreign subsidiaries. The credit agreement expires on

December 31, 2018

and contains various restrictions on indebtedness, liens, guarantees, redemptions, mergers, acquisitions or sale of assets, loans, transactions with affiliates, and investments. It prohibits the Company from declaring dividends without the bank’s prior consent, unless such payment of dividends would

not

violate any terms of the credit agreement. The Company is also prohibited from repurchasing shares of its common stock unless such purchase would

not

violate any terms of the credit agreement; the Company

may

not

use proceeds of the line of credit to repurchase shares. Borrowings bear interest at LIBOR plus

1.8%.

Financial covenants include maintaining a minimum tangible net worth, maintaining a minimum fixed charge coverage ratio (as defined in the credit agreement) and

not

exceeding a maximum funded debt to earnings before interest, depreciation and amortization ratio. As of

December 30, 2017: (

i) the Company was in compliance with all covenants; (ii) there were

borrowings under the line of credit; and (iii) there was

$35.0

million available for borrowing under the line of credit.

Note 9 - Commitments and Contingencies

12 Months Ended

Dec. 30, 2017

Commitments and Contingencies Disclosure [Text Block]

(

)

Commitments and Contingencies

(a)

Operating Leases

The Company leases its retail stores and corporate offices under agreements which expire at various dates

through

2030.

The majority of leases contain provisions for base rent plus contingent payments based on defined sales as well as scheduled escalations. Total office and retail store base rent expense was

$45.0

million,

$44.5

million and

$45.3

million, and contingent rents were

$1.2

million,

$1.1

million and

$1.2

million for

2017,

2016

and

2015,

respectively.

Future minimum lease payments at

December 30, 2017,

were as follows (in thousands):

2018	$	40,849
2019		34,041
2020		31,723
2021		29,477
2022		27,738
Subsequent to 2022		70,068
Total	$	233,896

(b)

Litigation

In the normal course of business, the Company is subject to certain claims or lawsuits.

Except as noted below, management is

not

aware of any claims or lawsuits that

may

have a material adverse effect on the consolidated financial position or results of operations of the Company.

In the normal course of business, the Company is subject to regular examination by various taxing authorities for years

not

closed by the statute of limitations. If

one

or more of these examinations has an unfavorable resolution, it is possible that the results of operations, liquidity or financial position of the Company could be materially affected in any particular period. The Company accrues a liability for

loss contingencies when it believes that it is both probable that a liability has been incurred and that it can reasonably estimate the amount of the loss. Gain contingencies are recorded when the underlying uncertainty has been settled. Assessments made by the United Kingdom customs authority in

2012

have been appealed by the Company, which has paid the disputed duty, strictly under protest, pending the outcome of the continuing dispute, and this is included in receivables in the DTC segment. The United Kingdom customs authority is contesting the Company's appeal. The Company maintains a provision against the related receivable, based on a current evaluation of the collectability, using the latest facts available in the dispute. As of

December 30, 2017,

the Company had a gross receivable balance of

$3.7

million and a reserve of

$2.9

million, leaving a net receivable of

$0.8

million. However, the Company continues to vigorously dispute the customs audit findings and believes that the outcome of this dispute will

not

have a material adverse impact on the results of operations, liquidity or financial position of the Company.

Note 10 - Net Income Per Share

12 Months Ended

Dec. 30, 2017

Earnings Per Share [Text Block]

(

)

Net Income

Per Share

The Company uses the

two

-class method to compute basic and diluted earnings per common share. In periods of net loss,

effect is given to the Company

’s participating securities as they do

not

contractually participate in the losses of the Company. The following table sets forth the computation of basic and diluted earnings per share (in thousands, except share and per share data):

	2017		2016		2015
NUMERATOR:
Net income before allocation of earnings to participating securities	$	7,916	$	1,377	$	27,345
Less: Earnings allocated to participating securities		96		29		520
Net income	$	7,820	$	1,348	$	26,825

DENOMINATOR:
Weighted average number of common shares outstanding - basic		15,572,045		15,442,086		16,642,269
Dilutive effect of share-based awards:		185,015		180,187		225,087
Weighted average number of common shares outstanding - dilutive		15,757,060		15,622,273		16,867,356
Basic income per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$	0.50	$	0.09	$	1.61
Diluted income per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$	0.50	$	0.09	$	1.59

In calculating diluted earnings per share for fiscal

2017,

2016

and

2015,

options to purchase

325,427;

264,717;

and

65,040;

respectively, shares of common stock were outstanding at the end of the period, but were

not

included in the computation of diluted income per share due to their anti-dilutive effect under provisions of ASC

260

10.

Note 11 - Stock Incentive Plans

12 Months Ended

Dec. 30, 2017

Disclosure of Compensation Related Costs, Share-based Payments [Text Block]

(

)

Stock Incentive Plans

2003,

the Company adopted the Build-A-Bear Workshop, Inc.

2002

Stock Incentive Plan

. In

2004,

the Company adopted the Build-A-Bear Workshop, Inc.

2004

Stock Incentive Plan which the Company amended and restated in

2009

and

2014

(collectively, the Incentive Plans).

March 14, 2017,

the Company

’s Board of Directors (the “Board”) adopted, subject to stockholder approval, the Build-A-Bear Workshop, Inc.

2017

Omnibus Incentive Plan (the

“2017

Plan”). On

May 11, 2017,

at the Company’s

2017

Annual Meeting of Stockholders, the Company’s stockholders approved the

2017

Plan. The

2017

Plan, which is administered by the Compensation and Development Committee of the Board, permits the grant of stock options (including both incentive and non-qualified stock options), stock appreciation rights, restricted stock, cash and other stock-based awards, some of which

may

be performance-based pursuant to the terms of the

2017

Plan. The Board

may

amend, modify or terminate the

2017

Plan at any time, except as otherwise provided in the

2017

Plan. The

2017

Plan will terminate on

March 14, 2027,

unless earlier terminated by the Board. The number of shares of the Company’s common stock authorized for issuance under the

2017

Plan is

1,000,000,

plus shares of stock subject to outstanding awards made under the Incentive Plans that on or after

March 21, 2017

may

be forfeited, expire or be settled for cash.

(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:

						Weighted		Aggregate
				Weighted		Average		Intrinsic
	Number of			Average		Remaining		Value
	Shares			Exercise Price		Contractual Term		(in thousands)
Outstanding, January 3, 2015		714,451		$	8.14
Granted		71,517			20.58
Exercised		(150,409	)		6.07
Forfeited		(19,003	)		12.15
Canceled or expired		(41,705	)		32.95
Outstanding, January 2, 2016		574,851			8.30
Granted		213,156			13.68
Exercised		(30,223	)		5.91
Forfeited		-			-
Canceled or expired		-			-
Outstanding, December 31, 2016		757,784			9.91
Granted		72,051			8.85
Exercised		(1,269	)		6.36
Forfeited		(26,795	)		13.45
Canceled or expired		(10,204	)		12.51
Outstanding, December 30, 2017		791,567		$	9.67		5.8	$	1,228

Options Exercisable As Of:
December 30, 2017		569,361		$	8.46		4.8	$	1,203

The expense recorded related to options granted during fiscal

2017,

2016

and

2015

was determined using the Black-Scholes option pricing model and the provisions of SAB

107

and

110,

which allow the use of a simplified method to estimate the expected term of “plain vanilla” options. The assumptions used in the option pricing model during fiscal

2017,

2016

and

2015

were:

	2017		2016				2015

Dividend yield		0%			0%				0%
Historical volatility		47%		52%	-	55%		51%	-	58%
Risk-free rate		2%		1.4%	-	1.6%		1.5%	-	1.8%
Expected life (in years)		6			6				6
Weighted average grant date fair value		$4.18			$7.13				$11.20

The total grant date fair value of options exercised in fiscal

2017,

2016

and

2015

was approximately less than

$0.1

million,

$0.1

million, and

$0.6

million, respectively. The total intrinsic value of options exercised in fiscal

2017,

2016

and

2015

was approximately less than

$0.1

million,

$0.2

million and

$2.1

million, respectively. The Company generally issues new shares to satisfy option exercises.

Shares available for future option, non-vested stock and restricted stock grants

were

984,758

and

545,799

at the end of

2017

and

2016,

respectively.

(b)

Restricted Stock

The Company

granted restricted stock awards that vest over a

-year period. Recipients of time-based restricted stock awards have the right to vote and receive dividends as to all unvested shares. Recipients of performance-based restricted stock awards have the right to vote and receive dividends upon satisfaction of the performance criteria and certain of these awards’ dividend rights are also subject to time-based vesting. The following table is a summary of the balance and activity for the Plans related to unvested time-based and performance-based restricted stock granted as compensation to employees and directors for the periods presented:

	Restricted Stock					Performance Shares
				Weighted					Weighted
				Average					Average
	Number of			Grant Date		Number of			Grant Date
	Shares			Fair Value		Shares			Fair Value
Outstanding, January 3, 2015		419,674		$	7.64		-		$	-
Granted		107,004			19.59		86,222			20.71
Vested		(205,137	)		7.84		-			-
Forfeited		(44,988	)		8.89		(2,160	)		20.80
Canceled		-			-		-			-
Outstanding, January 2, 2016		276,553			11.93		84,062			20.70
Granted		203,613			13.58		176,611			13.68
Vested		(152,548	)		11.22		(7,039	)		20.56
Forfeited		(11,502	)		13.45		-			-
Canceled		-			—		(12,493	)		20.56
Outstanding, December 31, 2016		316,116			13.30		241,141			15.39
Granted		258,060			9.18		83,897			8.85
Vested		(179,132	)		12.20		(6,472	)		20.54
Forfeited		(33,505	)		12.55		(15,247	)		14.28
Canceled		-			—		(13,704	)		13.68
Outstanding, December 30, 2017		361,539		$	10.97		289,615		$	13.66

201

the Company awarded

three

-year performance-based restricted stock subject to the achievement of pre-established pre-tax income growth objectives for fiscal

2017,

2018

and

2019.

These shares of performance-based restricted stock had a payout opportunity ranging from

25%

200%

of the target number of shares. The target number of shares awarded was

83,897

with a weighted average grant date fair value of

$8.85

per share. Based on the Company’s pre-tax income results for fiscal

2017,

the Company currently estimates the minimum number of shares that will be earned is approximately

12,580,

assuming

forfeitures. The Company is currently unable to estimate the total number of these shares expected to be earned.

2016,

the Company awarded performance-based restricted stock subject to the achievement of pre-established pre-tax income objectives for fiscal

2016.

These shares of performance-based restricted stock had a payout opportunity ranging from

50%

200%

of the target number of shares. The target number of shares awarded was

15,366

with a weighted average grant date fair value of

$13.57

per share. Based on the Company’s pre-tax income results for fiscal

2016,

none

of these shares were earned. Additionally, the Company awarded

three

-year performance-based restricted stock subject to the achievement of pre-established cumulative total revenue goals for fiscal

2016,

2017

and

2018.

These shares of

three

-year performance-based restricted stock also had a payout opportunity ranging from

50%

200%

of the target number of shares. The target number of shares awarded was

161,245

with a weighted average grant date fair value of

$13.69

per share. The Company is currently unable to estimate the total number of these shares expected to be earned.

2015,

the Company awarded performance-based restricted stock subject to the achievement of pre-established pre-tax inc

ome objectives for fiscal

2015.

These shares of performance-based restricted stock had a payout opportunity ranging from

50%

200%

of the target number of shares. The target number of shares awarded was

36,222

with a weighted average grant date fair value of

$20.58

per share. Based on the Company’s pre-tax income results for fiscal

2015,

the number of shares earned was

22,458.

Additionally, the Company awarded

three

-year performance-based restricted stock subject to the achievement of pre-established cumulative pre-tax income goals for fiscal

2015,

2016

and

2017.

These shares of

three

-year performance-based restricted stock also had a payout opportunity ranging from

50%

200%

of the target number of shares. The target number of shares awarded was

50,000

with a weighted average grant date fair value of

$20.80

per share. The Company does

not

expect these shares to be earned.

The vesting date fair value of shares that vested in

fiscal

2017,

2016

and

2015

was

$2.3

million,

$1.9

million and

$4.0

million, respectively. The aggregate unearned compensation expense related to options and restricted stock was

$3.5

million as of

December

30,

2017

and is expected to be recognized over a weighted average period of

1.3

years.

Note 12 - Stockholders' Equity

12 Months Ended

Dec. 30, 2017

Stockholders' Equity Note Disclosure [Text Block]

(

)

Stockholders’ Equity

The following table summarizes the changes in outstanding shares of common stock for fiscal

15,

2016

and

2017:

	Common
	Stock

Shares as of January 3, 2015		17,360,635
Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding		141,827
Repurchase of shares		(1,706,571	)
Shares as of January 2, 2016		15,795,891
Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding		193,538
Repurchase of shares		(132,502	)
Shares as of December 31, 2016		15,856,927
Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding		172,758
Repurchase of shares		(513,725	)
Shares as of December 30, 2017		15,515,960

In fiscal

2017,

we had stock repurchases of

$4.7

million including a

$4.2

million use of cash plus an additional

$0.5

million commitment to be settled in fiscal

2018.

Note 13 - Related-party Transactions

12 Months Ended

Dec. 30, 2017

(

)

Related-Party Transactions

The Company

collected

$0.2

million in fiscal

2017

and

$0.5

million in both fiscal

2016

and

2015,

from its guests on behalf of charitable foundations controlled by a member of the Company’s Board of Directors and certain executive officers of the Company. Substantially all of the contributions are collected from guests at the point of sale via pin pad prompts or as a portion of the proceeds of specifically identified products. The foundations support a variety of children’s causes, domestic animal shelters, disaster relief and other concerns. The foundations distribute grants to qualifying charitable organizations based upon decisions of their respective contribution committees most of whose members are employees of the Company. The total amount due to this related party as of

December 30, 2017

and

December 31, 2016

was immaterial.

Note 15 - Segment Information

12 Months Ended

Dec. 30, 2017

Segment Reporting Disclosure [Text Block]

(

)

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 United States, Canada, China, Denmark, Ireland and the United Kingdom, including the Company’s e-commerce sites and temporary stores. The commercial segment includes the Company’s transactions with other businesses, mainly comprised of licensing the Company’s intellectual properties for

third

party use and wholesale activities. The international franchising segment includes the licensing activities of the Company’s franchise agreements with store locations in Europe (outside of the United Kingdom, Ireland and Denmark), Asia, Australia, the Middle East, Africa and Mexico. The operating segments have discrete sources of revenue, different capital structures and different cost structures. These operating segments represent the basis on which the Company’s chief operating decision maker regularly evaluates the business in assessing performance, determining the allocation of resources and the pursuit of future growth opportunities. Accordingly, the Company has determined that each of its operating segments represent a reportable segment. The

three

reportable segments follow the same accounting policies used for the Company’s consolidated financial statements.

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 December 30, 2017
Net sales to external customers	$	349,408	$	6,007	$	2,451	$	357,866
Net income before income taxes		10,436		934		2,443		13,813
Capital expenditures		17,882		-		191		18,073
Depreciation and amortization		16,101		2		62		16,165
Fifty-two weeks ended December 31, 2016
Net sales to external customers	$	357,593	$	4,312	$	2,299	$	364,204
Net income before income taxes		2,760		1,813		736		5,309
Capital expenditures		28,083		-		35		28,118
Depreciation and amortization		16,086		2		83		16,171
Fifty-two weeks ended January 2, 2016
Net sales to external customers	$	372,715	$	2,783	$	2,196	$	377,694
Net income before income taxes		16,053		977		868		17,898
Capital expenditures		24,307		7		74		24,388
Depreciation and amortization		16,284		1		134		16,419

Total Assets as of:
December 30, 2017	$	188,685	$	5,949	$	3,355	$	197,989
December 31, 2016	$	190,236	$	6,143	$	3,216	$	199,595

The Company

’s reportable segments are primarily determined by the types of products and services that they offer. Each reportable segment

may

operate in many geographic areas. Revenues are recognized in the geographic areas based on the location of the customer or franchisee. The following schedule is a summary of the Company’s sales to external customers and long-lived assets by geographic area (in thousands):

	North
	America (1)		Europe (2)		Other (3)		Total
Fifty-two weeks ended December 30, 2017
Net sales to external customers	$	293,282	$	61,901	$	2,683	$	357,866
Property and equipment, net		68,141		9,578		32		77,751
Fifty-two weeks ended December 31, 2016
Net sales to external customers	$	296,152	$	66,140	$	1,912	$	364,204
Property and equipment, net		66,154		8,733		37		74,924
Fifty-two weeks ended January 2, 2016
Net sales to external customers	$	297,554	$	78,788	$	1,352	$	377,694
Property and equipment, net		61,211		6,459		71		67,741

For purposes of this table only:

(

)

North America includes the United States, Canada, Puerto Rico and franchise business in Mexico

(

)

Europe includes the United Kingdom, Ireland, Denmark and franchise businesses in Europe

(

)

Other includes franchise businesses outside of North America and Europe and, beginning in

2016,

a corporately-managed location in China

Note 16 - Subsequent Events

12 Months Ended

Dec. 30, 2017

Subsequent Events [Text Block]

(

)

Subsequent event

January 9, 2018,

he Company's Board of Directors approved a change in the Company’s fiscal year-end, which previously ended on the Saturday closest to

December 31,

to the Saturday closest to

January 31.

This change is effective immediately following the end of the Company’s

2017

fiscal year. The

first

-month fiscal year under the new calendar will encompass

February 4, 2018

through

February 2, 2019.

one

fiscal month transition period,

December 31, 2017

through

February 3, 2018,

will be reported on the Company’s Quarterly Report on Form

-Q along with results for the

first

fiscal quarter ending

May 5, 2018

as well as on the Company’s Annual Report Form

-K for the year ending

February 2, 2019.

In the period after

December 30, 2017

, the Company repurchased approximately

616,100

shares for an aggregate of

$5.3

million under share repurchase programs it adopted in

2017.

As of

March 15, 2018,

there was approximately

$10.0

million of availability under the programs.

Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 30, 2017

Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

Schedule II

– Valuation an

Qualifying Accounts

	Beginning Balance		Charged to cost and expenses		Other (1) (2)			Ending Balance
Deferred Tax Asset Valuation Allowance
2017	$	576	$	323	$	402		$	1,301
2016		-		576		-			576
2015		15,572		368		(15,940	)		-


Receivables Allowance for Doubtful Accounts
2017	$	3,585	$	372	$	(885	)	$	3,072
2016		3,044		1,972		(1,431	)		3,585
2015		3,248		19		(223	)		3,044

(

) Other deferred tax asset valuation allowance represent reserves utilized and the impact of currency translation

(

) Other receivables allowance for doubtful accounts represent uncollectible accounts written off, recoveries and the impact of currency translation

Significant Accounting Policies (Policies)	12 Months Ended
Significant Accounting Policies (Policies)	Dec. 30, 2017
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. an d its wholly-owned subsidiaries. All significant intercompany accounts are eliminated in consolidation.
Fiscal Period, Policy [Policy Text Block]	Fiscal Year The Company operates on a 52 - or 53 -week fiscal year ending on the Saturday closest to December 31. Subsequent to year-end, the Company’s Board of Directors approved a change in the Company’s fiscal year-end to the Saturday closest to January 31, see Note 16 – Subsequent Event for additional information. The periods presented in these financial statements are fiscal 2017 ( 52 weeks ended December 30, 2017), fiscal 2016 ( 52 weeks ended December 31, 2016) and fiscal 2015 ( 52 weeks ended January 2, 2016). References to years in these financial statements relate to fiscal years or year ends rather than calendar years.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents Cash and cash equivalents include cash and short-term highly liquid investments with an original maturity of three months or less held in both domestic and foreign financial institutions. The majority of the Company ’s cash and cash equivalents exceed federal deposit insurance limits. The Company has not experienced any losses in such accounts and management believes that the Company is not exposed to any significant credit risk on cash and cash equivalents.
Inventory, Policy [Policy Text Block]	Inventories Inventories are stated at the lower of cost or net realizable value, with cost determined on an average-cost basis. Inventory includes supplies of $2.7 million and $3.1 million as of December 30, 2017 and December 31, 2016, respectively. A reserve for estimated shortage is accrued throughout the year based on detailed historical averages. The inventory reserve was $1.0 million as of both December 30, 2017 and December 31, 2016.
Receivables, Policy [Policy Text Block]	Receivables Receivables consist primarily of amounts due to the Company in relation to tenant allowances, wholesale and corporate product sales, franchisee royalties and product sales, certain amounts due from taxing authorities and licensing revenue. The Company assesses the collectability of all receivables on an ongoing basis by considering its historical credit loss experience, current economic conditions, and other relevant factors. Based on this analysis, the Company has established an allowance for doubtful accounts of $3.1 million and $3.6 million as of December 30, 2017 and December 31, 2016, respectively.
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment Property and equipment consist of leasehold improvements, furniture and fixtures, computer equipment and software, building and land and are stated at cost. Leasehold improvements are depreciated using the straight-line method over the shorter of the useful life of the assets or the life of the lease which is generally ten years. Furniture and fixtures and computer equipment are depreciated using the straight-line method over the estimated service lives ranging from three to seven years. Computer software includes certain costs, including internal payroll costs incurred in connection with the development or acquisition of software for internal use and is amortized using the straight-line method over a period of three to five years. New store construction deposits are recorded at the time the deposit is made as construction-in-progress and reclassified to the appropriate property and equipment category at the time of completion of construction, when operations of the store commence. Maintenance and repairs are expensed as incurred and improvements are capitalized. Gains or losses on the disposition of fixed assets are recorded upon disposal.
Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]	Other Intangible Assets Other intangible assets consist primarily of initial costs related to trademarks and other intellectual property. Trademarks and other intellectual property represent third -party costs that are capitalized and amortized over their estimated lives ranging from one to three years using the straight-line method.
Other Assets [Policy Text Block]	Other Assets Other assets consist primarily of the non-current portion of prepaid income taxes, deferred leasing fees and deferred costs related to franchise agreements. Prepaid income taxes through December 31, 2016 were amortized through income tax expense over the life of the related asset. After fiscal 2016, the remaining balance of prepaid income taxes was adjusted to retained earnings. Deferred leasing fees are initial, direct costs related to the Company’s operating leases and are amortized over the term of the related leases. Deferred franchise costs are initial costs related to the Company’s franchise agreements that are deferred and amortized over the life of the respective franchise agreement. Amortization expense related to other assets was $0.1 million for each of the fiscal years 2017, 2016 and 2015.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Long-lived Assets Whenever facts and circumstances indicate that the carrying value of a long-lived asset may not be recoverable, the carrying value is reviewed. If this review indicates that the carrying value of the asset will not be recovered, as determined based on projected undiscounted cash flows related to the asset over its remaining life, the carrying value of the asset is reduced to its estimated fair value. The Company performs an annual assessment of the store assets in the direct-to-consumer (“DTC”) segment, based on operating performance and forecasts of future performance. Total impairment charges were $0.1 million, $2.7 million and $0.3 million in fiscal years 2017, 2016 and 2015, respectively. See Note 4 – Property and Equipment for further discussion regarding the impairment of long-lived assets. The calculation of fair value requires multiple assumptions regarding our future operations to determine future cash flows, including but not limited to, sales volume, margin rates and discount rates. If different assumptions were used in the analysis, it is possible that the amount of the impairment charge may have been significantly different than what was recorded.
Lessee, Leases [Policy Text Block]	Deferred Rent Certain of the Company ’s operating leases contain predetermined fixed escalations of minimum rentals during the original lease terms. For these leases, the Company recognizes the related rental expense on a straight-line basis over the life of the lease and records the difference between the amounts charged to operations and amounts paid as deferred rent. The Company also receives certain lease incentives in conjunction with entering into operating leases. These lease incentives are recorded as deferred rent at the beginning of the lease term and recognized as a reduction of rent expense over the lease term. In addition, certain of the Company’s leases contain future contingent increases in rentals. Such increases in rental expense are recorded in the period that it is probable that store sales will meet or exceed the specified target that triggers contingent rental expense.
Revenue Recognition, Services, Franchise Fees [Policy Text Block]	Franchises The Company defers initial, one -time nonrefundable franchise fees and amortizes them over the initial term of the respective franchise agreements, which extend for periods up to 25 years. The Company’s obligations under the contract are ongoing and include operations and product development support and training, generally concentrated around new store openings. Continuing franchise fees are recognized as revenue as the fees are earned.
Revenue Recognition, Policy [Policy Text Block]	Retail Revenue Recognition Net retail sales are net of discounts, exclude sales tax, and are recognized at the time of sale. For e-commerce sales, revenue is recognized at the time of shipment. Shipping and handling costs billed to customers are included in net retail sales. Revenues from the sale of gift cards are recognized at the time of redemption. Unredeemed gift cards are included in gift cards and customer deposits on the consolidated balance sheets. For gift cards issued prior to December 2015, the Company recorded income from unredeemed gift cards under the delayed recognition method when the likelihood of redemption by a customer is considered remote. For fiscal 2015, these unredeemed gift cards were recorded as an offset to selling, general and administrative expenses due to immateriality. Beginning in December 2015, the Company established Build-A-Bear Card Services LLC and issued all future gift cards under this entity. For these unredeemed gift cards, gift card breakage revenue is recorded as a component of net retail sales based on historical redemption patterns and under the redemption recognition method. The total unredeemed gift card amount recorded as net retail sales from breakage was $8.3 million, $4.5 million and $0.5 million in fiscal years 2017, 2016 and 2015, respectively. The Company has a customer loyalty program, Build-A-Bear Bonus Club, whereby guests enroll in the program and receive points based on the value of the transaction and receive awards for various discounts on future purchases after achieving defined point thresholds. Historical patterns for points converting into awards and ultimate award redemption are applied to actual points and awards outstanding at the respective balance sheet date to calculate the liability and corresponding adjustment to net retail sales. Management reviews these patterns and assesses the adequacy of the deferred revenue liability at the end of each fiscal quarter. Due to the estimates involved in these assessments, adjustments to the historical rates are generally made no more often than annually in order to allow time for more definite trends to emerge. Based on the year-end assessments, the adjustment was $0.1 million for fiscal years 2017 and 2015 and no adjustment for fiscal 2016. The deferred revenue balance for the loyalty program was $1.4 million and $1.8 million as of December 31, 2017 and December 30, 2016 respectively.
Cost of Sales, Policy [Policy Text Block]	Cost of Merchandise Sold Cost of merchandise sold - retail includes the cost of the merchandise, including royalties paid to licensors of third -party branded merchandise; store occupancy cost, including store depreciation and store asset impairment charges; cost of warehousing and distribution; packaging; stuffing; damages and shortages; and shipping and handling costs incurred in shipment to customers. Cost of merchandise sold - commercial includes the cost of the merchandise, including royalties paid to licensors of third -party branded merchandise; cost of warehousing and distribution; packaging; stuffing; damages and shortages; and shipping and handling costs incurred in shipment to customers.
Selling, General and Administrative Expenses, Policy [Policy Text Block]	Selling, General, and Administrative Expenses Selling, general, and administrative expenses include store payroll and related benefits, advertising, credit card fees, store supplies and store closing costs, as well as central office management payroll and related benefits, travel, information systems, accounting, insurance, legal, and public relations. It also includes depreciation and amortization of central office leasehold improvements, furniture, fixtures, and equipment, as well as amortization of trademarks and intellectual property.
Start-up Activities, Cost Policy [Policy Text Block]	Store Preopening Expenses Store preopening expenses include 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. They are expensed as incurred and are included in selling, general and administrative expenses.
Advertising Costs, Policy [Policy Text Block]	Advertising The costs of advertising and marketing programs are charged to operations in the first period the program takes place. Advertising expense was $19.0 million, $20.7 million and $25.3 million for fiscal years 2017, 2016 and 2015 , respectively.
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 that a deferred tax asset will be not recovered, a valuation allowance is established. The Company accounts for its total liability for uncertain tax positions according to the provisions of ASC 740 - 10 - 25. The Company recognizes estimated interest and penalties related to unrecognized tax benefits in income tax expense. See Note 7 —Income Taxes for further discussion including the impact of the December 22, 2017 enactment of The Tax Cuts and Job Act (“Act”).
Earnings Per Share, Policy [Policy Text Block]	I ncome Per Share Under the two -class method, b asic income per share is determined 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 effect is given to the Company’s participating securities as they do not contractually participate in the losses of the Company. 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 given consideration.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Stock-Based Compensation The Company has share-based compensation plans covering certain management groups and its Board of Directors. The Company accounts for share-based payments utilizing the fair value recognition provisions of ASC 718. The Company recognizes compensation cost for equity awards over the requisite service period for the entire award. See Note 11 – Stock Incentive Plans for additional information. For fiscal 2017, 2016, and 2015, selling, general and administrative expense includes $3.4 million, $3.0 million and $2.1 million, respectively, of stock-based compensation expense.
Comprehensive Income, Policy [Policy Text Block]	Comprehensive Income ( Los s ) Comprehensive income (loss) is comprised of net income (loss) and foreign currency translation adjustments.
Deferred Charges, Policy [Policy Text Block]	D eferred Compensation Plan The Company maintains a Deferred Compensation Plan for the benefit of certain management employees. The investment funds offered to the participant generally correspond to the funds offered in the Company ’s 401 (k) plan, and the account balance fluctuates with the investment returns on those funds. The fair value of the assets, classified as trading securities, and corresponding liabilities are based on unadjusted quoted market prices for the funds in active markets with sufficient volume and frequency (Level 1 ). As of December 30, 2017, the current portions of the assets and related liabilities of less than $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 $1.0 million are presented in other assets, net and other liabilities in the accompanying consolidated balance sheets. As of December 31, 2016, 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 $0.7 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 and cash equivalents, receivables, short term investments, accounts payable and accrued expenses, approximates book value at December 30, 2017 and December 31, 2016.
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 limited to, challenging economic conditions. Accordingly, future estimates may change significantly. Significant items subject to such estimates and assumptions include the calculation of revenue from gift card breakage, valuation of long-lived assets, including deferred income tax assets, and the determination of deferred revenue under the Company’s customer loyalty program.
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 income of $1.6 million in fiscal 2017 and losses of $0.3 million and $2.3 million in fiscal 2016 and 2015, respectively.
New Accounting Pronouncements, Policy [Policy Text Block]	R ecent Accounting Pronouncements – Adopted in the current year The Company adopted Accounting Standards Update ( “ASU”) No. 2016 - 09, Compensation – Stock Compensation: Improvements to Employee Share-Based Payment Accounting, effective January 1, 2017. The Company made an accounting policy election to account for forfeitures as they occur. The impact of this election, along with the adoption of the other provisions of the standard in the first quarter of 2017, was to increase deferred tax assets by $1.6 million, increase additional paid-in-capital by $0.3 million, increase retained earnings by $1.9 million and decrease taxes payable by $0.6 million. Additionally, the Company early adopted ASU No. 2016 - 16, Income Taxes – Intra-Entity Transfers of Assets Other Than Inventory, effective January 1, 2017. Using the modified retrospective method, the impact of the adoption of the standard in the first quarter of 2017 was to increase deferred tax assets by $1.0 million, decrease other assets, net by $2.3 million and decrease retained earnings by $1.3 million. R ecent Accounting Pronouncements – Pending adoption In May 2014, the FASB issued Accounting Standards Update No. 2014 - 09, Revenue from Contracts with Customers (ASU 2014 - 09 ), which will replace most existing revenue recognition guidance. The core principle of the ASU is that an entity should recognize revenue for the transfer of goods or services equal to the amount that it expects to be entitled to receive for those goods or services. ASU 2014 - 09 requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments. ASU 2014 - 09 will be effective for the Company beginning in fiscal 2018 and allows for both retrospective and modified retrospective methods of adoption. In 2016, the Company established a cross-functional team to use a detailed approach to assess the impact of the new standard. The team has reviewed current accounting policies and practices to identify potential differences that would result from applying the provisions of the new standard to the Company’s existing revenue contracts. To date, management has reviewed all types of the Company’s revenue sources and contracts. Internal controls have been designed and an accounting policy has been developed. The Company expects the most significant impact to result from changes to the accounting for deferred revenue, specifically related to gift card breakage. Breakage revenue, which is currently recognized for certain gift cards, when the likelihood of redemption becomes remote, will be recognized under the new guidance proportionately over the estimated customer redemption period, subject to the constraint that it must be highly probable that a significant reversal of revenue will not occur. In addition, the Company has identified minor changes to the timing of revenues for certain outbound licensing arrangements and international franchise agreements. The Company will adopt ASU 2014 - 09 effective the first day of fiscal 2018 using the modified retrospective method through a cumulative adjustment recorded to the opening fiscal 2018 retained earnings balance. The Company expects the pre-tax cumulative effect adjustment to retained earnings to be approximately $12.3 million and the tax effect to be approximately $3.0 million. As a result of this change, the Company expects a negative impact to revenue and pre-tax income of $3.9 million in fiscal 2018 with the remaining balance of the cumulative effect adjustment predominantly impacting fiscal years 2019 and 2020. In February 2016, the FASB issued Accounting Standards Update No. 2016 - 02, Leases (ASU 2016 - 02 ), which will replace most existing lease accounting guidance in U.S. GAAP. The core principle of the ASU is that an entity should recognize the rights and obligations resulting from leases as assets and liabilities. ASU 2016 - 02 requires qualitative and specific quantitative disclosures to supplement the amounts recorded in the financial statements so that users can understand more about the nature of an entity’s leasing activities, including significant judgments and changes in judgments. ASU 2016 - 02 will be effective for the Company beginning in fiscal 2019 and requires the modified retrospective method of adoption. Early adoption is permitted. The Company is in the process of determining the impact of ASU 2016 - 02 on its consolidated financial statements. Management expects a material impact to the consolidated balance sheet in the addition of significant right-of-use assets and related liabilities as the Company's retail locations are currently categorized as operating leases. In 2017, the Company established a cross-functional team to use a detailed approach to assess the impact of the new standard. The Company is in the process of implementing new lease accounting software to assist in the quantification of the expected impact on the consolidated balance sheets and to facilitate the calculations of the related accounting entries and disclosures. See Note 9 – Commitments and Contingencies for further detail of the Company’s future minimum lease payments.

Note 7 - Income Taxes (Tables)

12 Months Ended

Dec. 30, 2017

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

	2017		2016			2015
Domestic	$	13,081	$	9,733		$	13,854
Foreign		732		(4,424	)		4,044
Total income before income taxes	$	13,813	$	5,309		$	17,898

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	2017			2016			2015
Current:
U.S. Federal	$	683		$	1,605		$	-
U.S. State		609			237			24
Foreign		(313	)		(231	)		1,189
Deferred:
U.S. Federal		3,815			1,902			(9,697	)
U.S. State		(113	)		1,230			(1,308	)
Foreign		1,216			(811	)		345
Income tax expense (benefit)	$	5,897		$	3,932		$	(9,447	)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	2017			2016			2015

Income before income taxes	$	13,813		$	5,309		$	17,898
U.S. federal statutory income tax rate		34	%		34	%		34	%
Income tax expense at statutory federal rate		4,696			1,805			6,085
State and local income taxes, net of federal tax benefit		327			968			371
Valuation allowance		323			576			(15,572	)
Effect of lower foreign taxes		(131	)		864			(622	)
Adjustment for unrecognized tax positions		(309	)		(77	)		67
U.S. federal rate change to 21%		1,448			-			-
Other items, net		(457	)		(204	)		224
Income tax expense (benefit)	$	5,897		$	3,932		$	(9,447	)
Effective tax rate		42.7	%		74.1	%		(52.8	)%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	2017			2016

Deferred tax assets:
Deferred revenue	$	3,120		$	5,004
Accrued rents		1,625			1,907
Net operating loss carryforwards		764			1,194
Intangible assets		1,466			1,040
Deferred compensation		1,414			1,739
Accrued compensation		533			620
Carryforward of tax credits		25			880
Receivable write-offs		40			604
Inventories		1,179			1,994
Other		1,188			1,209
Total gross deferred tax assets		11,354			16,191
Less: Valuation allowance		1,301			576
Total deferred tax assets, net of valuation allowance		10,053			15,615

Deferred tax liabilities:
Depreciation		(1,704	)		(3,909	)
Deferred expense		(1,907	)		(3,318	)
Other		(61	)		(132	)
Total deferred tax liabilities		(3,672	)		(7,359	)
Net deferred tax assets	$	6,381		$	8,256

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

Balance as of January 2, 2016	$	719
Increases for prior year tax positions		248
Decreases for prior year tax positions		(25	)
Increases for current year tax positions		26
Audit settlement release		(7	)
Balance as of December 31, 2016		961
Increases for prior year tax positions		57
Decreases for prior year tax positions		(359	)
Balance as of December 30, 2017	$	659

Summary of Income Tax Examinations [Table Text Block]

United States (Federal)		2016	through	2017
United Kingdom		2009	through	2017

Note 10 - Net Income Per Share (Tables)

12 Months Ended

Dec. 30, 2017

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

	2017		2016		2015
NUMERATOR:
Net income before allocation of earnings to participating securities	$	7,916	$	1,377	$	27,345
Less: Earnings allocated to participating securities		96		29		520
Net income	$	7,820	$	1,348	$	26,825

DENOMINATOR:
Weighted average number of common shares outstanding - basic		15,572,045		15,442,086		16,642,269
Dilutive effect of share-based awards:		185,015		180,187		225,087
Weighted average number of common shares outstanding - dilutive		15,757,060		15,622,273		16,867,356
Basic income per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$	0.50	$	0.09	$	1.61
Diluted income per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$	0.50	$	0.09	$	1.59

Note 11 - Stock Incentive Plans (Tables)

12 Months Ended

Dec. 30, 2017

Share-based Compensation, Stock Options, Activity [Table Text Block]

						Weighted		Aggregate
				Weighted		Average		Intrinsic
	Number of			Average		Remaining		Value
	Shares			Exercise Price		Contractual Term		(in thousands)
Outstanding, January 3, 2015		714,451		$	8.14
Granted		71,517			20.58
Exercised		(150,409	)		6.07
Forfeited		(19,003	)		12.15
Canceled or expired		(41,705	)		32.95
Outstanding, January 2, 2016		574,851			8.30
Granted		213,156			13.68
Exercised		(30,223	)		5.91
Forfeited		-			-
Canceled or expired		-			-
Outstanding, December 31, 2016		757,784			9.91
Granted		72,051			8.85
Exercised		(1,269	)		6.36
Forfeited		(26,795	)		13.45
Canceled or expired		(10,204	)		12.51
Outstanding, December 30, 2017		791,567		$	9.67		5.8	$	1,228

Options Exercisable As Of:
December 30, 2017		569,361		$	8.46		4.8	$	1,203

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

	2017		2016				2015

Dividend yield		0%			0%				0%
Historical volatility		47%		52%	-	55%		51%	-	58%
Risk-free rate		2%		1.4%	-	1.6%		1.5%	-	1.8%
Expected life (in years)		6			6				6
Weighted average grant date fair value		$4.18			$7.13				$11.20

Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity [Table Text Block]

	Restricted Stock					Performance Shares
				Weighted					Weighted
				Average					Average
	Number of			Grant Date		Number of			Grant Date
	Shares			Fair Value		Shares			Fair Value
Outstanding, January 3, 2015		419,674		$	7.64		-		$	-
Granted		107,004			19.59		86,222			20.71
Vested		(205,137	)		7.84		-			-
Forfeited		(44,988	)		8.89		(2,160	)		20.80
Canceled		-			-		-			-
Outstanding, January 2, 2016		276,553			11.93		84,062			20.70
Granted		203,613			13.58		176,611			13.68
Vested		(152,548	)		11.22		(7,039	)		20.56
Forfeited		(11,502	)		13.45		-			-
Canceled		-			—		(12,493	)		20.56
Outstanding, December 31, 2016		316,116			13.30		241,141			15.39
Granted		258,060			9.18		83,897			8.85
Vested		(179,132	)		12.20		(6,472	)		20.54
Forfeited		(33,505	)		12.55		(15,247	)		14.28
Canceled		-			—		(13,704	)		13.68
Outstanding, December 30, 2017		361,539		$	10.97		289,615		$	13.66

Note 15 - Segment Information (Tables)

12 Months Ended

Dec. 30, 2017

Schedule of Segment Reporting Information, by Segment [Table Text Block]

	Direct-to				International
	Consumer		Commercial		Franchising		Total
Fifty-two weeks ended December 30, 2017
Net sales to external customers	$	349,408	$	6,007	$	2,451	$	357,866
Net income before income taxes		10,436		934		2,443		13,813
Capital expenditures		17,882		-		191		18,073
Depreciation and amortization		16,101		2		62		16,165
Fifty-two weeks ended December 31, 2016
Net sales to external customers	$	357,593	$	4,312	$	2,299	$	364,204
Net income before income taxes		2,760		1,813		736		5,309
Capital expenditures		28,083		-		35		28,118
Depreciation and amortization		16,086		2		83		16,171
Fifty-two weeks ended January 2, 2016
Net sales to external customers	$	372,715	$	2,783	$	2,196	$	377,694
Net income before income taxes		16,053		977		868		17,898
Capital expenditures		24,307		7		74		24,388
Depreciation and amortization		16,284		1		134		16,419

Total Assets as of:
December 30, 2017	$	188,685	$	5,949	$	3,355	$	197,989
December 31, 2016	$	190,236	$	6,143	$	3,216	$	199,595

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 December 30, 2017
Net sales to external customers	$	293,282	$	61,901	$	2,683	$	357,866
Property and equipment, net		68,141		9,578		32		77,751
Fifty-two weeks ended December 31, 2016
Net sales to external customers	$	296,152	$	66,140	$	1,912	$	364,204
Property and equipment, net		66,154		8,733		37		74,924
Fifty-two weeks ended January 2, 2016
Net sales to external customers	$	297,554	$	78,788	$	1,352	$	377,694
Property and equipment, net		61,211		6,459		71		67,741

Note 2 - Summary of Significant Accounting Policies (Details Textual) - USD ($)			12 Months Ended
	Jan. 01, 2018	Jan. 01, 2017	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Inventory, Supplies, Net of Reserves				$ 2,700,000	$ 3,100,000
Inventory Valuation Reserves				1,000,000	1,000,000
Allowance for Doubtful Accounts Receivable, Current				3,100,000	3,600,000
Amortization of Deferred Charges				100,000	100,000	$ 100,000
Asset Impairment Charges				$ 104,000	2,674,000	296,000
Franchise Extension Period				25 years
Unredeemed Gift Cards, Breakage				$ 8,300,000	4,500,000	500,000
Deferred Revenue, Period Increase (Decrease)				100,000	0	100,000
Advertising Expense				19,000,000	20,700,000	25,300,000
Foreign Currency Transaction Gain (Loss), before Tax				1,600,000	(300,000)	(2,300,000)
Revenues				357,866,000	364,204,000	377,694,000
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest				13,813,000	5,309,000	17,898,000
Increase Deferred Tax Assets [Member]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification		$ 1,000,000
Decrease Other Assets [Member]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification		2,300,000
Decrease Retained Earnings [Member]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification		1,300,000
Increase Deferred Tax Assets [Member]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification		1,600,000
Increase Additional Paid-in Capital [Member]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification		300,000
Increase Retained Earning [Member]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification		1,900,000
Decreases Taxes Payable [Member]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification		$ 600,000
Accounting Standards Update 2014-09 [Member] \| Scenario, Forecast [Member]
Revenues			$ (3,900,000)
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest			$ (3.90)
Accounting Standards Update 2014-09 [Member] \| Subsequent Event [Member]
Cumulative Effect on Retained Earnings, before Tax	$ 12,300,000
Cumulative Effect on Retained Earnings, Tax	$ 3,000,000
Prepaid Expenses and Other Current Assets [Member]
Deferred Compensation Plan Assets				100,000	100,000
Other Noncurrent Liabilities [Member]
Deferred Compensation Liability, Current and Noncurrent				1,000,000	700,000
Selling, General and Administrative Expenses [Member]
Allocated Share-based Compensation Expense				3,400,000	3,000,000	$ 2,100,000
Loyalty Program [Member]
Deferred Revenue				$ 1,400,000	$ 1,800,000
Trademarks And Intellectual Property [Member]
Finite-Lived Intangible Asset, Useful Life				3 years
Minimum [Member] \| Trademarks And Intellectual Property [Member]
Finite-Lived Intangible Asset, Useful Life				1 year
Maximum [Member] \| Trademarks And Intellectual Property [Member]
Finite-Lived Intangible Asset, Useful Life				3 years
Leasehold Improvements [Member]
Property, Plant and Equipment, Useful Life				10 years
Furniture and Fixtures [Member] \| Minimum [Member]
Property, Plant and Equipment, Useful Life				3 years
Furniture and Fixtures [Member] \| Maximum [Member]
Property, Plant and Equipment, Useful Life				7 years
Software and Software Development Costs [Member] \| Minimum [Member]
Property, Plant and Equipment, Useful Life				3 years
Software and Software Development Costs [Member] \| Maximum [Member]
Property, Plant and Equipment, Useful Life				5 years

Note 3 - Prepaid Expenses and Other Current Assets - Summary of Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Dec. 30, 2017	Dec. 31, 2016
Prepaid rent	$ 7,314	$ 7,191
Other	6,032	5,546
Total	$ 13,346	$ 12,737

Note 4 - Property and Equipment, Net (Details Textual) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Depreciation			$ 15,100	$ 15,200	$ 15,800
Asset Impairment Charges			104	2,674	296
Cost of Sales [Member]
Asset Impairment Charges		$ 2,300
Cost of Sales [Member] \| Maximum [Member]
Asset Impairment Charges	$ 100
Selling, General and Administrative Expenses [Member] \| Property And Equipment [Member]
Impairment of Long-Lived Assets to be Disposed of			$ 100	$ 400	$ 300

Note 4 - Property and Equipment, Net - Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Property, plant and equipment, gross	$ 250,946	$ 247,257
Less accumulated depreciation	173,195	172,333
Total, net	77,751	74,924	$ 67,741
Land [Member]
Property, plant and equipment, gross	2,261	2,261
Furniture and Fixtures [Member]
Property, plant and equipment, gross	44,191	41,578
Computer Equipment [Member]
Property, plant and equipment, gross	27,122	26,960
Building [Member]
Property, plant and equipment, gross	14,970	14,970
Leasehold Improvements [Member]
Property, plant and equipment, gross	111,717	113,573
Software and Software Development Costs [Member]
Property, plant and equipment, gross	42,911	41,763
Construction in Progress [Member]
Property, plant and equipment, gross	$ 7,774	$ 6,152

Note 5 - Other Intangible Assets (Details Textual) - USD ($)	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Trademarks And Intellectual Property [Member]
Finite-Lived Intangible Asset, Useful Life	3 years
Amortization of Intangible Assets	$ 1,000,000	$ 900,000	$ 500,000
Other Intangible Assets [Member]
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months	800,000
Finite-Lived Intangible Assets, Amortization Expense, Year Two	200,000
Finite-Lived Intangible Assets, Amortization Expense, Year Three	0
Finite-Lived Intangible Assets, Amortization Expense, Year Four	0
Finite-Lived Intangible Assets, Amortization Expense, Year Five	$ 0

Note 5 - Other Intangible Assets - Other Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 30, 2017	Dec. 31, 2016
Trademarks and other intellectual property	$ 15,656	$ 15,276
Less accumulated amortization	14,661	13,555
Total, net	$ 995	$ 1,721

Note 6 - Accrued Expenses - Summary of Accrued Expenses (Details) - USD ($) $ in Thousands	Dec. 30, 2017	Dec. 31, 2016
Accrued wages, bonuses and related expenses	$ 5,863	$ 5,596
Sales tax payable	4,858	5,075
Accrued rent and related expenses	3,679	4,615
Current income taxes payable	789	611
Total	$ 15,189	$ 15,897

Note 7 - Income Taxes (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent		34.00%	34.00%	34.00%
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Amount		$ 1,448
Unrecognized Tax Benefits		659	961	719
Unrecognized Tax Benefits that Would Impact Effective Tax Rate		300	400
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense			100
Income Tax Examination, Penalties and Interest Expense			300
Significant Change in Unrecognized Tax Benefits is Reasonably Possible, Amount of Unrecorded Benefit		600
Maximum [Member]
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense		100
Income Tax Examination, Penalties and Interest Expense		100
Scenario, Forecast [Member]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%
Foreign Tax Authority [Member]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount		$ 300	$ 600	$ 9,400

Note 7 - Income Taxes - Income Before Income Taxes From Domestic and Foreign Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Domestic	$ 13,081	$ 9,733	$ 13,854
Foreign	732	(4,424)	4,044
Total income before income taxes	$ 13,813	$ 5,309	$ 17,898

Note 7 - Income Taxes - Components of the Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
U.S. Federal	$ 683	$ 1,605
U.S. State	609	237	24
Foreign	(313)	(231)	1,189
U.S. Federal	3,815	1,902	(9,697)
U.S. State	(113)	1,230	(1,308)
Foreign	1,216	(811)	345
Income tax expense (benefit)	$ 5,897	$ 3,932	$ (9,447)

Note 7 - Income Taxes - Reconciliation Between the Statutory Federal Income Tax Rate and Effective Income Tax Rate (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Income before income taxes	$ 13,813	$ 5,309	$ 17,898
Federal tax rate	34.00%	34.00%	34.00%
Income tax expense at statutory federal rate	$ 4,696	$ 1,805	$ 6,085
State and local income taxes, net of federal tax benefit	327	968	371
Valuation allowance	323	576	(15,572)
Effect of lower foreign taxes	(131)	864	(622)
Adjustment for unrecognized tax positions	(309)	(77)	67
U.S. federal rate change to 21%	1,448
Other items, net	(457)	(204)	224
Income tax expense (benefit)	$ 5,897	$ 3,932	$ (9,447)
Effective tax rate	42.70%	74.10%	(52.80%)

Note 7 - Income Taxes - Temporary Differences That Gave Rise to Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 30, 2017	Dec. 31, 2016
Deferred revenue	$ 3,120	$ 5,004
Accrued rents	1,625	1,907
Net operating loss carryforwards	764	1,194
Intangible assets	1,466	1,040
Deferred compensation	1,414	1,739
Accrued compensation	533	620
Carryforward of tax credits	25	880
Receivable write-offs	40	604
Inventories	1,179	1,994
Other	1,188	1,209
Total gross deferred tax assets	11,354	16,191
Less: Valuation allowance	1,301	576
Total deferred tax assets, net of valuation allowance	10,053	15,615
Depreciation	(1,704)	(3,909)
Deferred expense	(1,907)	(3,318)
Other	(61)	(132)
Total deferred tax liabilities	(3,672)	(7,359)
Net deferred tax assets	$ 6,381	$ 8,256

Note 7 - Income Taxes - Reconciliation of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016
Balance	$ 961	$ 719
Increases for prior year tax positions	57	248
Decreases for prior year tax positions	(359)	(25)
Increases for current year tax positions		26
Audit settlement release		(7)
Balance	$ 659	$ 961

Note 7 - Income Taxes - Open Tax Year (Details)	12 Months Ended
Note 7 - Income Taxes - Open Tax Year (Details)	Dec. 30, 2017
Domestic Tax Authority [Member] \| Internal Revenue Service (IRS) [Member] \| Earliest Tax Year [Member]
Open tax year	2016
Domestic Tax Authority [Member] \| Internal Revenue Service (IRS) [Member] \| Latest Tax Year [Member]
Open tax year	2017
Foreign Tax Authority [Member] \| Her Majesty's Revenue and Customs (HMRC) [Member] \| Earliest Tax Year [Member]
Open tax year	2009
Foreign Tax Authority [Member] \| Her Majesty's Revenue and Customs (HMRC) [Member] \| Latest Tax Year [Member]
Open tax year	2017

Note 8 - Line of Credit (Details Textual) $ in Thousands	12 Months Ended
Note 8 - Line of Credit (Details Textual) $ in Thousands	Dec. 30, 2017 USD ($)
Line of Credit Facility, Maximum Borrowing Capacity	$ 35,000
Pledge Of Ownership Interest In Foreign Subsidiaries	66.00%
Long-term Line of Credit	$ 0
Line of Credit Facility, Remaining Borrowing Capacity	$ 35,000
Line of Credit [Member] \| London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	1.80%

- Definition

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References + Details

Note 9 - Commitments and Contingencies (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Operating Leases, Rent Expense, Minimum Rentals	$ 45.0	$ 44.5	$ 45.3
Operating Leases, Rent Expense, Contingent Rentals	1.2	$ 1.1	$ 1.2
Litigation Receivable, Gross	3.7
Litigation Receivables, Reserve	2.9
Litigation Receivables, Net	$ 0.8

- Definition

The increases or decreases in lease payments that result from changes occurring after the inception of the lease in the factors (other than the passage of time) on which lease payments are based, except that any escalation of minimum lease payments relating to increases in construction or acquisition cost of the leased property or for increases in some measure of cost or value during the construction or preconstruction period, are excluded from contingent rentals. Contingent rentals also may include amounts for which the triggering events have not yet occurred or the specified targets for which have not yet been achieved (such as sales based percentage rent), but which events are considered probable of occurring or which specified targets are considered probable of being achieved.

+ References + Details

Note 9 - Commitments and Contingencies - Future Minimum Lease Payments (Details) $ in Thousands	Dec. 30, 2017 USD ($)
2018	$ 40,849
2019	34,041
2020	31,723
2021	29,477
2022	27,738
Subsequent to 2022	70,068
Total	$ 233,896

Note 10 - Net Income Per Share - Computation Basic and Diluted Earnings per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Net income before allocation of earnings to participating securities	$ 7,916	$ 1,377	$ 27,345
Less: Earnings allocated to participating securities	96	29	520
Net income	$ 7,820	$ 1,348	$ 26,825
Weighted average number of common shares outstanding - basic (in shares)	15,572,045	15,442,086	16,642,269
Dilutive effect of share-based awards: (in shares)	185,015	180,187	225,087
Weighted average number of common shares outstanding - dilutive (in shares)	15,757,060	15,622,273	16,867,356
Basic income per common share attributable to Build-A-Bear Workshop, Inc. stockholders (in dollars per share)	$ 0.50	$ 0.09	$ 1.61
Diluted income per common share attributable to Build-A-Bear Workshop, Inc. stockholders (in dollars per share)	$ 0.50	$ 0.09	$ 1.59

Note 11 - Stock Incentive Plans (Details Textual) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016	May 11, 2017
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercised in Period, Grant Date Fair Value	$ 0.1	$ 0.1	$ 0.6
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	$ 0.1	$ 0.2	$ 2.1
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	984,758	545,799
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	$ 3.5
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	1 year 109 days
Minimum [Member]
Performance-based Shares, Payout Opportunity, Percentage	25.00%	50.00%	50.00%
Maximum [Member]
Performance-based Shares, Payout Opportunity, Percentage	200.00%	200.00%	200.00%
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	258,060	203,613	107,004
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 9.18	$ 13.58	$ 19.59
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value	$ 2.3	$ 1.9	$ 4.0
Restricted Stock [Member] \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	1 year
Restricted Stock [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	3 years
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	83,897	176,611	86,222
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 8.85	$ 13.68	$ 20.71
Performance Shares [Member] \| Vesting at End of Three-year Performance Period [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Performance Period	3 years	3 years	3 years
First Target Number of Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	83,897	15,366	36,222
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 8.85	$ 13.57	$ 20.58
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Grants In Period Shares Earned	12,580		22,458
Second Target Number of Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		161,245	50,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value		$ 13.69	$ 20.80
The 2017 Omnibus Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized				1,000,000

Note 11 - Stock Incentive Plans - Activity for Stock Options (Details) - USD ($)	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Outstanding (in shares)	757,784	574,851	714,451
Outstanding, weighted average exercise price (in dollars per share)	$ 9.91	$ 8.30	$ 8.14
Granted (in shares)	72,051	213,156	71,517
Granted, weighted average exercise price (in dollars per share)	$ 8.85	$ 13.68	$ 20.58
Exercised (in shares)	(1,269)	(30,223)	(150,409)
Exercised, weighted average exercise price (in dollars per share)	$ 6.36	$ 5.91	$ 6.07
Forfeited (in shares)	(26,795)		(19,003)
Forfeited, weighted average exercise price (in dollars per share)	$ 13.45		$ 12.15
Canceled or expired (in shares)	(10,204)		(41,705)
Canceled or expired, weighted average exercise price (in dollars per share)	$ 12.51		$ 32.95
Outstanding (in shares)	791,567	757,784	574,851
Outstanding, weighted average exercise price (in dollars per share)	$ 9.67	$ 9.91	$ 8.30
Outstanding, weighted average remaining contractual term (Year)	5 years 292 days
Outstanding, aggregate intrinsic value	$ 1,228
Options exercisable (in shares)	569,361
Options exercisable, weighted average exercise price (in dollars per share)	$ 8.46
Options exercisable, weighted average remaining contractual term (Year)	4 years 292 days
Options exercisable, , aggregate intrinsic value	$ 1,203

Note 11 - Stock Incentive Plans - Assumptions Used in the Option Pricing Model (Details) - $ / shares	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Dividend yield	0.00%	0.00%	0.00%
Historical volatility	47.00%
Risk-free rate	2.00%
Expected life (in years) (Year)	6 years	6 years	6 years
Weighted average grant date fair value (in dollars per share)	$ 4.18	$ 7.13	$ 11.20
Minimum [Member]
Historical volatility		52.00%	51.00%
Risk-free rate		1.40%	1.50%
Maximum [Member]
Historical volatility		55.00%	58.00%
Risk-free rate		1.60%	1.80%

Note 11 - Stock Incentive Plans - Activity for Time-based and Performance-based Restricted Stock (Details) - $ / shares	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Restricted Stock [Member]
Outstanding (in shares)	316,116	276,553	419,674
Outstanding, weighted average grant date fair value (in dollars per share)	$ 13.30	$ 11.93	$ 7.64
Granted (in shares)	258,060	203,613	107,004
Granted, weighted average grant date fair value (in dollars per share)	$ 9.18	$ 13.58	$ 19.59
Vested (in shares)	(179,132)	(152,548)	(205,137)
Vested, weighted average grant date fair value (in dollars per share)	$ 12.20	$ 11.22	$ 7.84
Forfeited (in shares)	(33,505)	(11,502)	(44,988)
Forfeited, weighted average grant date fair value (in dollars per share)	$ 12.55	$ 13.45	$ 8.89
Canceled (in shares)
Canceled, weighted average grant date fair value (in dollars per share)
Outstanding (in shares)	361,539	316,116	276,553
Outstanding, weighted average grant date fair value (in dollars per share)	$ 10.97	$ 13.30	$ 11.93
Performance Shares [Member]
Outstanding (in shares)	241,141	84,062
Outstanding, weighted average grant date fair value (in dollars per share)	$ 15.39	$ 20.70
Granted (in shares)	83,897	176,611	86,222
Granted, weighted average grant date fair value (in dollars per share)	$ 8.85	$ 13.68	$ 20.71
Vested (in shares)	(6,472)	(7,039)
Vested, weighted average grant date fair value (in dollars per share)	$ 20.54	$ 20.56
Forfeited (in shares)	(15,247)		(2,160)
Forfeited, weighted average grant date fair value (in dollars per share)	$ 14.28		$ 20.80
Canceled (in shares)	(13,704)	(12,493)
Canceled, weighted average grant date fair value (in dollars per share)	$ 13.68	$ 20.56
Outstanding (in shares)	289,615	241,141	84,062
Outstanding, weighted average grant date fair value (in dollars per share)	$ 13.66	$ 15.39	$ 20.70

Note 12 - Stockholders' Equity (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Stock Repurchased During Period, Value	$ 4,700
Payments for Repurchase of Common Stock	4,232	$ 1,469	$ 25,909
Additional Stock Purchase Commitment to be Settled	$ 500

Note 12 - Stockholders' Equity - Summary Changes in Outstanding Shares of Common Stock (Details) - shares	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Shares outstanding (in shares)	15,856,927	15,795,891	17,360,635
Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding (in shares)	172,758	193,538	141,827
Repurchase of shares (in shares)	(513,725)	(132,502)	(1,706,571)
Shares outstanding (in shares)	15,515,960	15,856,927	15,795,891

Note 14 - Major Vendors (Details Textual)	12 Months Ended
Note 14 - Major Vendors (Details Textual)	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Number Of Major Vendors	4	4	4
Inventory Purchases [Member] \| Supplier Concentration Risk [Member]
Concentration Risk, Percentage	79.00%	73.00%	85.00%

Note 15 - Segment Information - Financial Information for the Company's Reportable Segments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Revenues	$ 357,866	$ 364,204	$ 377,694
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	13,813	5,309	17,898
Capital expenditures, net	18,073	28,118	24,388
Depreciation and amortization	16,165	16,171	16,419
Total assets	197,989	199,595
Retail [Member]
Revenues	349,408	357,593	372,715
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	10,436	2,760	16,053
Capital expenditures, net	17,882	28,083	24,307
Depreciation and amortization	16,101	16,086	16,284
Total assets	188,685	190,236
Commercial [Member]
Revenues	6,007	4,312	2,783
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	934	1,813	977
Capital expenditures, net			7
Depreciation and amortization	2	2	1
Total assets	5,949	6,143
International Franchising [Member]
Revenues	2,451	2,299	2,196
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	2,443	736	868
Capital expenditures, net	191	35	74
Depreciation and amortization	62	83	$ 134
Total assets	$ 3,355	$ 3,216

Note 15 - Segment Information - Sales to External Customers and Long-lived Assets by Geographic Area (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 30, 2017

Dec. 31, 2016

Jan. 02, 2016

$ 357,866

$ 364,204

$ 377,694

77,751

74,924

67,741

North America [Member]

^[1]

293,282

296,152

297,554

^[1]

68,141

66,154

61,211

Europe [Member]

^[2]

61,901

66,140

78,788

Other Geographic Region [Member]

^[2]

9,578

8,733

6,459

^[3]

2,683

1,912

1,352