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Document And Entity Information - shares	9 Months Ended
Document And Entity Information - shares	Oct. 01, 2011	Nov. 07, 2011
Document and Entity Information [Abstract]
Entity Registrant Name	BUILD A BEAR WORKSHOP INC
Document Type	10-Q
Current Fiscal Year End Date	--01-01
Entity Common Stock, Shares Outstanding		17,481,635
Amendment Flag	false
Entity Central Index Key	0001113809
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Oct. 01, 2011
Document Fiscal Year Focus	2011
Document Fiscal Period Focus	Q3

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Oct. 01, 2011	Jan. 01, 2011	Oct. 02, 2010
Current assets:
Cash and cash equivalents	$ 25,106	$ 58,755	$ 24,660
Inventories	56,258	46,475	54,726
Receivables	4,889	7,923	5,790
Prepaid expenses and other current assets	20,646	18,425	19,247
Deferred tax assets	7,624	7,465	6,874
Total current assets	114,523	139,043	111,297
Property and equipment, net of accumulated depreciation of $173,862; $163,606 and $160,162, respectively	78,965	88,029	90,397
Goodwill	32,614	32,407	33,044
Other intangible assets, net	836	1,444	2,657
Other assets, net	15,625	14,871	15,476
Total Assets	242,563	275,794	252,871
Current liabilities:
Accounts payable	38,544	36,325	32,369
Accrued expenses	6,039	15,488	6,202
Gift cards and customer deposits	21,670	28,880	21,736
Deferred revenue	6,803	6,679	9,952
Total current liabilities	73,056	87,372	70,259
Deferred franchise revenue	1,504	1,706	1,604
Deferred rent	25,139	28,642	30,296
Other liabilities	366	361	794
Stockholders' equity:
Preferred stock, par value $0.01, Shares authorized: 15,000,000; No shares issued or outstanding at October 1, 2011, January 1, 2011 and October 2, 2010	0	0	0
Common stock, par value $0.01, Shares authorized: 50,000,000; Issued and outstanding: 18,157,318; 19,631,623 and 19,560,591 shares, respectively	182	196	196
Additional paid-in capital	68,999	76,582	75,349
Accumulated other comprehensive loss	(9,506)	(9,959)	(8,242)
Retained earnings	82,823	90,894	82,615
Total stockholders' equity	142,498	157,713	149,918
Total Liabilities and Stockholders' Equity	$ 242,563	$ 275,794	$ 252,871

Condensed Consolidated Balance Sheets (Unaudited) (Parentheticals) - USD ($) $ in Thousands	Oct. 01, 2011	Jan. 01, 2011	Oct. 02, 2010
Accumulated depreciation (in Dollars)	$ 173,862	$ 163,606	$ 160,162
Preferred stock, par value (in Dollars per share)	$ 0.01	$ 0.01	$ 0.01
Preferred stock, shares authorized	15,000,000	15,000,000	15,000,000
Preferred stock, shares issued	0	0	0
Preferred stock, shares outstanding	0	0	0
Common stock, par value (in Dollars per share)	$ 0.01	$ 0.01	$ 0.01
Common stock, shares authorized	50,000,000	50,000,000	50,000,000
Common stock, shares issued	18,157,318	19,631,623	19,560,591
Common stock, shares outstanding	18,157,318	19,631,623	19,560,591

- Definition

The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the income statement.

+ References + Details

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2011	Oct. 02, 2010	Oct. 01, 2011	Oct. 02, 2010
Revenues:
Net retail sales	$ 95,378	$ 91,689	$ 269,929	$ 263,963
Commercial revenue	1,160	7,637	3,002	9,588
Franchise fees	872	767	2,312	2,112
Total revenues	97,410	100,093	275,243	275,663
Costs and expenses:
Cost of merchandise sold	57,572	62,710	167,723	172,150
Selling, general and administrative	37,815	39,113	119,620	115,048
Store preopening	198	255	391	343
Interest expense (income), net	(40)	(83)	(41)	(191)
Total costs and expenses	95,545	101,995	287,693	287,350
Income (loss) before income taxes	1,865	(1,902)	(12,450)	(11,687)
Income tax expense (benefit)	1,011	(524)	(4,377)	(3,511)
Net income (loss)	$ 854	$ (1,378)	$ (8,073)	$ (8,176)
Earnings (loss) per common share:
Basic (in Dollars per share)	$ 0.05	$ (0.07)	$ (0.45)	$ (0.44)
Diluted (in Dollars per share)	$ 0.05	$ (0.07)	$ (0.45)	$ (0.44)
Shares used in computing common per share amounts:
Basic (in Shares)	17,378,486	18,426,860	17,781,943	18,755,941
Diluted (in Shares)	17,396,144	18,426,860	17,781,943	18,755,941

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Oct. 01, 2011	Oct. 02, 2010
Cash flows from operating activities:
Net loss	$ (8,073)	$ (8,176)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	18,614	20,338
Stock-based compensation	3,501	3,661
Deferred taxes	(653)	(1,877)
Excess tax benefit from share-based payments	(314)	(33)
Impairment of store assets		306
Media credit utilization	200
Loss on disposal of property and equipment	451	404
Change in assets and liabilities:
Inventories	(9,836)	(14,562)
Receivables	3,036	(819)
Prepaid expenses and other assets	(2,243)	(428)
Accounts payable and accrued expenses	(7,081)	(5,162)
Lease related liabilities	(3,493)	(4,370)
Gift cards and customer deposits	(7,244)	(7,520)
Deferred revenue	(79)	947
Net cash used in operating activities	(13,214)	(17,291)
Cash flows from investing activities:
Purchases of property and equipment	(9,715)	(9,697)
Purchases of other assets and other intangible assets	(181)	(511)
Purchases of short term investments	(3,115)
Proceeds from sale or maturitiy of short term investments	2,076
Cash used in investing activities	(10,935)	(10,208)
Cash flows from financing activities:
Exercise of employee stock options and employee stock purchases	62	13
Excess tax benefit from share-based payments	314	33
Purchases of Company's common stock	(10,163)	(7,274)
Cash used in financing activities	(9,787)	(7,228)
Effect of exchange rates on cash	287	(1,012)
Net decrease in cash and cash equivalents	(33,649)	(35,739)
Cash and cash equivalents, beginning of period	58,755	60,399
Cash and cash equivalents, end of period	$ 25,106	24,660
Noncash Transactions:
Exchange of inventory for media credits		$ 4,277

Note 1. Basis of Presentation

9 Months Ended

Oct. 01, 2011

Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]

1. Basis of Presentation

The condensed consolidated financial statements included herein are unaudited and have been prepared by Build-A-Bear Workshop, Inc. and its subsidiaries (collectively, the Company) pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (SEC). Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles (GAAP) have been condensed or omitted pursuant to such rules and regulations. The condensed consolidated balance sheet of the Company as of January 1, 2011 was derived from the Company’s audited consolidated balance sheet as of that date. All other condensed consolidated financial statements contained herein are unaudited and reflect all adjustments which are, in the opinion of management, necessary to summarize fairly the financial position of the Company and the results of the Company’s operations and cash flows for the periods presented. All of these adjustments are of a normal recurring nature. All significant intercompany balances and transactions have been eliminated in consolidation. As a toy retailer, the Company’s sales are highest in the fourth quarter, followed by the first quarter. The timing of holidays and school vacations can impact quarterly results. Because of the seasonal nature of the Company’s operations, results of operations of any single reporting period should not be considered as indicative of results for a full year. These condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements for the fiscal year ended January 1, 2011 included in the Company’s annual report on Form 10-K filed with the SEC on March 17, 2011.

Certain reclassifications of prior year amounts have been made to conform to the current year presentation.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ References

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+ Details

Note 2. Prepaid Expenses and Other Current Assets

9 Months Ended

Oct. 01, 2011

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]

2. Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consist of the following (in thousands):

	October 1,		January 1,		October 2,
	2011		2011		2010
Prepaid rent	$	7,916	$	7,959	$	8,017
Prepaid income taxes		5,352		2,458		4,373
Other		7,378		8,008		6,857
	$	20,646	$	18,425	$	19,247

Note 3. Goodwill

9 Months Ended

Oct. 01, 2011

Schedule of Goodwill [Table Text Block]

3. Goodwill

Goodwill is reported as a component of the Company’s retail segment. The following table summarizes the changes in goodwill for the thirty-nine weeks ended October 1, 2011 (in thousands):

Balance as of January 1, 2011	$	32,407
Effect of foreign currency translation		207
Balance as of October 1, 2011	$	32,614

Goodwill is not subject to amortization and is tested for impairment annually or more frequently if events or changes in circumstances indicate that the asset might be impaired. This testing requires comparison of carrying values to fair values, and when appropriate, the carrying value of impaired assets is reduced to fair value. Goodwill will be tested for impairment no later than December 31, 2011.

- Definition

Tabular disclosure of goodwill by reportable segment and in total. Disclosure details may include, but are not limited to, the carrying amount of goodwill, goodwill acquired during the year, goodwill impairment losses recognized, goodwill written-off due to the sale of a business unit, goodwill not yet allocated, and any other changes to goodwill.

+ References + Details

Note 4. Stock-based Compensation

9 Months Ended

Oct. 01, 2011

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

4. Stock-based Compensation

The Company accounts for stock-based compensation in accordance with ASC Section 718. The Company uses the straight-line expense attribution method for all stock-based compensation awards with graded vesting.

For the thirteen and thirty-nine weeks ended October 1, 2011, selling, general and administrative expenses include $1.1 million ($0.6 million after tax) and $3.5 million ($2.1 million after tax), respectively, of stock-based compensation expense. For the thirteen and thirty-nine weeks ended October 2, 2010, selling, general and administrative expenses include $1.2 million ($0.7 million after tax) and $3.7 million ($2.2 million after tax), respectively, of stock-based compensation expense.

As of October 1, 2011, there was $7.0 million of total unrecognized compensation expense related to nonvested restricted stock and option awards which is expected to be recognized over a weighted-average period of 1.7 years.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Note 5. Stock Incentive Plans

9 Months Ended

Oct. 01, 2011

Disclosure of Share-based Compensation Arrangements by Share-based Payment Award [Table Text Block]

5. Stock Incentive Plans

On April 3, 2000, the Company adopted the 2000 Stock Option Plan (the Plan). In 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, and in 2009, the Company amended and restated the Build-A-Bear Workshop, Inc. 2004 Stock Incentive Plan (collectively, the Plans).

Under the Plans, as amended, from January 3, 2009, up to 3,230,000 shares of common stock were reserved and may be granted to employees and nonemployees of the Company. The Plan allows for the grant of incentive stock options, nonqualified stock options, stock appreciation rights (SAR) and restricted stock. Options granted under the Plan expire no later than 10 years from the date of the grant. The exercise price of each incentive stock option shall not be less than 100% of the fair value of the stock subject to the option on the date the option is granted. The vesting provision of individual options generally ranges from one to four years. Each share of stock awarded pursuant to an option or subject to the exercised portion of a SAR reduces the number of shares available by one share. Each share of stock awarded pursuant to any other stock-based awards, including restricted stock grants, reduces the number of shares available by 1.27 shares.

(a) Stock Options

The following table is a summary of the balances and activity for the Plans related to stock options for the thirty-nine weeks ended October 1, 2011:

					Weighted
					Average		Aggregate
			Weighted		Remaining		Intrinsic
	Number of		Average		Contractual		Value
	Shares		Exercise Price		Term		(in thousands)
Outstanding, January 1, 2011		1,125,223	$	8.73
Granted		304,927		6.21
Exercised		39,634		4.98
Forfeited		162,689		6.79
Outstanding, October 1, 2011		1,227,827	$	8.49		7.3	$	1

Options Exercisable As Of:
October 1, 2011		498,494	$	12.03		5.4	$	1

The Company generally issues new shares to satisfy option exercises.

The expense recorded related to options during the thirty-nine weeks ended October 1, 2011 was determined using the Black-Scholes option pricing model and the provisions of Staff Accounting Bulletin (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 for the thirty-nine weeks ended October 1, 2011 were: (a) dividend yield of 0%; (b) volatility of 65%; (c) risk-free interest rates ranging from 1.2% to 2.5%; and (d) an expected life of 6.25 years. The assumptions used in the option pricing model for the thirteen and thirty-nine weeks ended October 2, 2010 were: (a) dividend yield of 0%; (b) volatility of 65%; (c) risk-free interest rates ranging from 2.1 to 3.4%; and (d) an expected life of 6.25 years.

(b) Restricted Stock

The following table is a summary of the balances and activity for the Plans related to restricted stock granted as compensation to employees and directors for the thirty-nine weeks ended October 1, 2011:

			Average Grant
	Number of		Date Fair Value
	Shares		per Award
Outstanding, January 1, 2011		1,468,373	$	5.96
Granted		461,746		6.20
Vested		314,234		9.08
Canceled or expired		161,171		5.65
Outstanding, October 1, 2011		1,454,714	$	5.40

The total fair value of shares vested during the thirty-nine weeks ended October 1, 2011 and October 2, 2010 was $2.0 million and $1.9 million, respectively.

- Definition

Tabular disclosure of components of a stock option or other award plan under which equity-based compensation is awarded to employees, typically comprised of the amount of unearned compensation (deferred compensation cost), compensation expense, and changes in the quantity and fair value of the shares (or other type of equity) granted, exercised, forfeited, and issued and outstanding pertaining to that plan. Disclosure may also include nature and general terms of such arrangements that existed during the period and potential effects of those arrangements on shareholders, effect of compensation cost arising from equity-based payment arrangements on the income statement, method of estimating the fair value of the goods or services received, or the fair value of the equity instruments granted, during the period, cash flow effects resulting from equity-based payment arrangements and, for registrants that accelerate vesting of out of the money share options, reasons for the decision to accelerate.

+ References + Details

Note 6. Earnings per Share

9 Months Ended

Oct. 01, 2011

Earnings Per Share [Text Block]

6. Earnings per Share

The Company uses the two-class method to compute basic and diluted earnings per common share. 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. The following table sets forth the computation of basic and diluted earnings per share (in thousands, except share and per share data):

	Thirteen weeks ended					Thirty-nine weeks ended
	October 1,		October 2,			October 1,			October 2,
	2011		2010			2011			2010

NUMERATOR:
Net earnings (loss) before allocation of earnings to participating securities	$	854	$	(1,378	)	$	(8,073	)	$	(8,176	)
Less: Earnings allocated to participating securities		67		-			-			-
Net earnings (loss) after allocation of earnings to participating securities	$	787	$	(1,378	)	$	(8,073	)	$	(8,176	)

DENOMINATOR:
Weighted average number of common shares outstanding - basic		17,378,486		18,426,860			17,781,943			18,755,941
Dilutive effect of share-based awards:		17,658		-			-			-
Weighted average number of common shares outstanding - dilutive		17,396,144		18,426,860			17,781,943			18,755,941
Basic earnings (loss) per common share attributable to Build-A-Bear Workshop, Inc, stockholders:	$	0.05	$	(0.07	)	$	(0.45	)	$	(0.44	)
Diluted earnings (loss) per common share attributable to Build-A-Bear Workshop, Inc, stockholders	$	0.05	$	(0.07	)	$	(0.45	)	$	(0.44	)

For the thirteen weeks ended October 1, 2011, options to purchase 865,779 shares of common stock were not included in the denominator for diluted earnings per common share because of their anti-dilutive effect.

Due to the net loss for thirty-nine weeks ended October 1, 2011 and for the thirteen and thirty-nine weeks ended October 2, 2010, the denominator for diluted earnings per common share is the same as the denominator for basic earnings per common share for those periods because the inclusion of stock options and unvested restricted shares would be anti-dilutive.

Note 7. Income Taxes

9 Months Ended

Oct. 01, 2011

Income Tax Disclosure [Text Block]

7. Income Taxes

The Company accounts for uncertainty in income taxes in accordance with ASC Section 740-10. As of October 1, 2011, January 1, 2011 and October 2, 2010, there were approximately $0.3 million, $0.3 million and $0.5 million respectively, of unrecognized tax benefits. During the next twelve months, it is reasonably possible to reduce unrecognized tax benefits by $46,000 either because the tax positions are sustained on audit or expiration of the statute of limitations.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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+ Details

Note 8. Comprehensive Loss (Loss)

9 Months Ended

Oct. 01, 2011

Comprehensive Income (Loss) Note [Text Block]

8. Comprehensive Income (Loss)

Comprehensive loss for the thirteen weeks and thirty-nine weeks ended October 1, 2011 was $1.1 million and $7.6 million, respectively. Comprehensive income (loss) for the thirteen and thirty-nine weeks ended October 2, 2010 was $1.6 million and $(10.1) million, respectively. The difference between comprehensive loss and net loss resulted from foreign currency translation adjustments.

- Definition

The entire disclosure for comprehensive income. Includes, but is not limited to, the following: 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. Components of comprehensive income include: (1) foreign currency translation adjustments; (2) gains (losses) on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity; (3) gains (losses) on intercompany foreign currency transactions that are of a long-term-investment nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements; (4) change in the market value of a futures contract that qualifies as a hedge of an asset reported at fair value; (5) unrealized holding gains (losses) on available-for-sale securities and that resulting from transfers of debt securities from the held-to-maturity category to the available-for-sale category; (6) a net loss recognized as an additional pension liability not yet recognized as net periodic pension cost; and (7) the net gain (loss) and net prior service cost or credit for pension plans and other postretirement benefit plans.

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+ Details

Note 9. Segment Information

9 Months Ended

Oct. 01, 2011

Segment Reporting Disclosure [Text Block]

9. Segment Information

The Company’s operations are conducted through three operating segments consisting of retail, commercial and international franchising. The retail segment includes the operating activities of Company-owned stores in the United States, including Puerto Rico, Canada, the United Kingdom, Ireland, France and other retail delivery operations, including the Company’s Web store and non-traditional store locations such as baseball ballparks. 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, Asia, Australia, Africa, the Middle East, Mexico and South America. 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 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 reportable segments (in thousands):

						International
	Retail			Commercial		Franchising		Total
Thirteen weeks ended October 1, 2011
Net sales to external customers	$	95,378		$	1,160	$	872	$	97,410
Income (loss) before income taxes		806			545		514		1,865
Capital expenditures, net		3,745			-		14		3,759
Depreciation and amortization		5,822			-		62		5,884
Thirteen weeks ended October 2, 2010
Net sales to external customers	$	91,689		$	7,637	$	767	$	100,093
Income (loss) before income taxes		(3,342	)		1,029		411		(1,902	)
Capital expenditures, net		3,724			-		74		3,798
Depreciation and amortization		6,530			-		179		6,709

Thirty-nine weeks ended October 1, 2011
Net sales to external customers	$	269,929		$	3,002	$	2,312	$	275,243
Income (loss) before income taxes		(15,014	)		1,356		1,208		(12,450	)
Capital expenditures, net		9,819			-		77		9,896
Depreciation and amortization		18,426			-		188		18,614
Thirty-nine weeks ended October 2, 2010
Net sales to external customers	$	263,963		$	9,588	$	2,112	$	275,663
Income (loss) before income taxes		(14,915	)		2,222		1,005		(11,687	)
Capital expenditures, net		10,072			-		136		10,208
Depreciation and amortization		19,938			-		400		20,338

Total Assets as of:
October 1, 2011	$	230,074		$	9,695	$	2,794	$	242,563
October 2, 2010	$	239,672		$	10,382	$	2,817	$	252,871

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. The Company allocates revenues to 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
Thirteen weeks ended October 1, 2011
Net sales to external customers	$	78,915	$	17,623	$	872	$	97,410
Property and equipment, net		67,527		11,438		-		78,965
Thirteen weeks ended October 2, 2010
Net sales to external customers	$	83,333	$	15,993	$	767	$	100,093
Property and equipment, net		78,082		12,315		-		90,397
Thirty-nine weeks ended October 1, 2011
Net sales to external customers	$	225,415	$	47,516	$	2,312		275,243
Property and equipment, net		67,527		11,438		-		78,965
Thirty-nine weeks ended October 2, 2010
Net sales to external customers	$	229,627	$	43,924	$	2,112	$	275,663
Property and equipment, net		78,082		12,315		-		90,397

(1)	North America includes the United States, Canada and Puerto Rico

(2)	Europe includes Company-owned stores in the United Kingdom and Ireland and, prior to 2011, France

(3)	Other includes franchise businesses outside of the United States, Canada, Puerto Rico, the United Kingdom and Ireland

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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+ Details

Note 10. Subsequent Event	9 Months Ended
Note 10. Subsequent Event	Oct. 01, 2011
Subsequent Events [Text Block]	10. Subsequent Event In the period from October 2, 2011 through November 7, 2011, the Company repurchased approximately 672,000 shares for an aggregate amount of $3.7 million, leaving $9.8 million of availability under the program.