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Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Dec. 29, 2012	Mar. 08, 2013	Jun. 30, 2012
Document and Entity Information [Abstract]
Entity Registrant Name	BUILD A BEAR WORKSHOP INC
Document Type	10-K
Current Fiscal Year End Date	--12-29
Entity Common Stock, Shares Outstanding		17,150,840
Entity Public Float			$ 58,084,108
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	Dec. 29, 2012
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	FY

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 29, 2012	Dec. 31, 2011
Current assets:
Cash and cash equivalents	$ 45,171	$ 46,367
Inventories	46,904	51,860
Receivables	9,428	7,878
Prepaid expenses and other current assets	14,216	17,854
Deferred tax assets	987	419
Total current assets	116,706	124,378
Property and equipment, net	71,459	77,445
Goodwill		32,306
Other intangible assets, net	633	655
Other assets, net	3,304	6,787
Total Assets	192,102	241,571
Current liabilities:
Accounts payable	38,984	41,032
Accrued expenses	11,570	12,128
Gift cards and customer deposits	30,849	28,323
Deferred revenue	4,800	5,285
Total current liabilities	86,203	86,768
Deferred franchise revenue	1,177	1,436
Deferred rent	20,843	23,867
Other liabilities	742	257
Commitments and contingencies
Stockholders' equity:
Preferred stock, par value $0.01, Shares authorized: 15,000,000; No shares issued or outstanding at December 29, 2012 and December 31, 2011
Common stock, par value $0.01, Shares authorized: 50,000,000; Issued and outstanding: 17,068,182 and 17,405,270 shares, respectively	171	174
Additional paid-in capital	66,112	65,402
Accumulated other comprehensive loss	(7,683)	(10,165)
Retained earnings	24,537	73,832
Total stockholders' equity	83,137	129,243
Total Liabilities and Stockholders' Equity	$ 192,102	$ 241,571

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 29, 2012	Dec. 31, 2011
Preferred stock, par value (in Dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized	15,000,000	15,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in Dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	17,068,182	17,405,270
Common stock, shares outstanding	17,068,182	17,405,270

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2012	Dec. 31, 2011	Jan. 01, 2011
Revenues:
Net retail sales	$ 374,553	$ 387,041	$ 387,163
Commercial revenue	2,790	3,943	11,246
Franchise fees	3,598	3,391	3,043
Total revenues	380,941	394,375	401,452
Costs and expenses:
Cost of merchandise sold	230,181	234,227	239,556
Selling, general, and administrative	165,516	162,881	164,618
Goodwill impairment	33,670
Interest expense (income), net	3	(81)	(250)
Total costs and expenses	429,370	397,027	403,924
Loss before income taxes	(48,429)	(2,652)	(2,472)
Income tax expense (benefit)	866	14,410	(2,576)
Net income (loss)	$ (49,295)	$ (17,062)	$ 104
Earnings (loss) per common share:
Basic (in Dollars per share)	$ (3.02)	$ (0.98)	$ 0.01
Diluted (in Dollars per share)	$ (3.02)	$ (0.98)	$ 0.01
Shares used in computing per common share amounts:
Basic (in Shares)	16,331,672	17,371,315	18,601,465
Diluted (in Shares)	16,331,672	17,371,315	18,653,012

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2012	Dec. 31, 2011	Jan. 01, 2011
Net income (loss)	$ (49,295)	$ (17,062)	$ 104
Foreign currency translation adjustment:	2,889	(206)	(3,623)
Reclass realized gain on liquidation of investment in a foreign entity	(407)
Other comprehensive income (loss)	2,482	(206)	(3,623)
Comprehensive income (loss)	$ (46,813)	$ (17,268)	$ (3,519)

- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

+ References + Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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- Definition

Net of tax amount of the income statement impact of the reclassification adjustment for translation gain (loss) realized upon the sale or complete or substantially complete liquidation of an investment in a foreign entity. Also includes reclassification adjustments on foreign currency hedges that are designated and qualified as hedging instruments for hedges of the foreign currency exposure of a net investment in a foreign operation.

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+ Details

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Retained Earnings [Member]	Total
Balance at Jan. 02, 2010	$ 204	$ 80,122	$ (6,336)	$ 90,790	$ 164,780
Share repurchase	(11)	(7,263)			(7,274)
Stock-based compensation		4,818			4,818
Shares issued under employee stock plans, net of tax benefit	3	(1,095)			(1,092)
Other comprehensive income			(3,623)		(3,623)
Net income (loss)				104	104
Balance at Jan. 01, 2011	196	76,582	(9,959)	90,894	157,713
Share repurchase	(25)	(14,977)			(15,002)
Stock-based compensation		4,605			4,605
Shares issued under employee stock plans, net of tax benefit	3	(808)			(805)
Other comprehensive income			(206)		(206)
Net income (loss)				(17,062)	(17,062)
Balance at Dec. 31, 2011	174	65,402	(10,165)	73,832	129,243
Share repurchase	(4)	(1,343)			(1,347)
Stock-based compensation		3,611			3,611
Shares issued under employee stock plans, net of tax benefit	1	(1,558)			(1,557)
Other comprehensive income			2,482		2,482
Net income (loss)				(49,295)	(49,295)
Balance at Dec. 29, 2012	$ 171	$ 66,112	$ (7,683)	$ 24,537	$ 83,137

- Definition

This element represents the amount of recognized equity-based compensation during the period, that is, the amount recognized as expense in the income statement (or as asset if compensation is capitalized). Alternate captions include the words "stock-based compensation".

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- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

- Definition

Net of tax amount of other comprehensive income (loss) attributable to the parent entity.

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- Definition

Value of stock (or other type of equity) issued during the period as a result of any equity-based compensation plan other than an employee stock ownership plan (ESOP), net of stock value of such awards forfeited. Stock issued could result from the issuance of restricted stock, the exercise of stock options, stock issued under employee stock purchase plans, and/or other employee benefit plans.

+ References + Details

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2012	Dec. 31, 2011	Jan. 01, 2011
Cash flows from operating activities:
Net (loss) income	$ (49,295)	$ (17,062)	$ 104
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation and amortization	21,422	24,232	26,976
Goodwill impairment	33,670
Asset impairment	4,486	416	924
Deferred taxes	109	14,560	(2,437)
Losses from investment in affiliate	475
Loss on disposal of property and equipment	292	624	1,259
Excess tax benefit from share-based payments	(123)	(266)	(33)
Stock-based compensation	3,611	4,605	4,818
Trade credit utilization	515	253
Change in assets and liabilities:
Inventories	5,298	(5,477)	(7,030)
Receivables	(1,520)	35	(1,803)
Prepaid expenses and other assets	1,263	1,013	691
Accounts payable and accrued expenses	(3,918)	45	7,084
Lease related liabilities	(3,120)	(4,743)	(5,983)
Gift cards and customer deposits	2,445	(561)	(325)
Deferred revenue	(746)	(1,664)	(2,224)
Net cash provided by operating activities	14,864	16,010	22,021
Cash flows from investing activities:
Purchases of property and equipment, net	(16,633)	(12,035)	(14,086)
Purchases of other assets and other intangible assets	(635)	(213)	(563)
Proceeds from sale or maturity of short term investments	2,647	4,829
Purchases of short term investments		(5,899)
Proceeds from sale of assets			883
Investment in unconsolidated affiliate	(475)
Cash flow used in investing activities	(15,096)	(13,318)	(13,766)
Cash flows from financing activities:
Exercise of employee stock options and employee stock purchases		149	25
Purchases of Company's common stock	(1,347)	(15,002)	(7,274)
Excess tax benefit from share-based payments	123	266	33
Cash flow used in financing activities	(1,224)	(14,587)	(7,216)
Effect of exchange rates on cash	260	(493)	(2,683)
Net decrease in cash and cash equivalents	(1,196)	(12,388)	(1,644)
Cash and cash equivalents, beginning of period	46,367	58,755	60,399
Cash and cash equivalents, end of period	45,171	46,367	58,755
Supplemental disclosure of cash flow information:
Net cash paid (received) during the period for income taxes	182	(98)	(3,218)
Noncash Transactions:
Return of common stock in lieu of tax withholdings and option exercises	$ 1,432	$ 692	712
Exchange of inventory for trade credits			$ 4,867

Note 1 - Description of Business and Basis of Preparation

12 Months Ended

Dec. 29, 2012

Business Description and Basis of Presentation [Text Block]

(1)	Description of Business and Basis of Preparation

Build-A-Bear Workshop, Inc. (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 351 company-owned stores located in the United States, Canada, Puerto Rico, the United Kingdom and Ireland along with its Web sites. Operations in foreign countries where the Company does not have company-owned stores are through franchise agreements.

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

Note 2 - Summary of Significant Accounting Policies

12 Months Ended

Dec. 29, 2012

Significant Accounting Policies [Text Block]

(2)	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:

(a)

Principles of Consolidation

The accompanying consolidated financial statements include the accounts of Build-A-Bear Workshop, Inc. and its wholly-owned subsidiaries. All significant intercompany accounts are eliminated in consolidation.

(b)

Fiscal Year

The Company operates on a 52- or 53-week fiscal year ending on the Saturday closest to December 31. The periods presented in these financial statements are the fiscal years ended December 29, 2012 (fiscal 2012), December 31, 2011 (fiscal 2011) and January 1, 2011 (fiscal 2010). All fiscal years presented included 52 weeks. References to years in these financial statements relate to fiscal years or year ends rather than calendar years.

(c)

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.

(d)

Inventories

Inventories are stated at the lower of cost or market, with cost determined on an average-cost basis. Inventory includes supplies of $3.5 million and $3.7 million as of December 29, 2012 and December 31, 2011, respectively.

(e)

Receivables

Receivables consist primarily of amounts due to the Company in relation to tenant allowances, corporate product sales, franchisee royalties and product sales, 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 determined that no material allowance for doubtful accounts was necessary at either December 29, 2012 or December 31, 2011.

(f)

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 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.

(g)

Goodwill

Goodwill 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 the carrying value of the reporting unit to its fair value and a reconciliation to the Company’s total market capitalization, and when appropriate, the carrying value of impaired assets is reduced to fair value. 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, store growth rates and discount rates, all of which are Level 3 inputs. Based on the annual impairment test performed for the Company’s UK reporting unit as of December 29, 2012, the Company has determined that the fair value of the reporting unit was less than its carrying value, which resulted in an impairment of the entire goodwill balance in 2012.

(h)

Other Intangible Assets

Other intangible assets consist primarily of initial costs related to trademarks and other intellectual property and key money deposits. 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. Key money deposits represent amounts paid to a tenant to acquire the rights of tenancy under a commercial property lease for a property located in France. These rights can be subsequently sold by us to a new tenant. All key money deposits were sold in 2010.

(i)

Other Assets

Other assets consist primarily of deferred leasing fees and deferred costs related to franchise agreements. 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 $0.3 million, $0.5 million and $0.7 million for 2012, 2011 and 2010, respectively.

(j)

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. See Note 4 – Property and Equipment and Note 6 – Other Intangible Assets 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.

(k)

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.

(l)

Franchises

The Company defers initial, one-time nonrefundable franchise fees and amortizes them over the life 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.

(m)

Retail Revenue Recognition

Net retail sales are net of discounts, exclude sales tax, and are recognized at the time of sale. 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. The company escheats a portion of unredeemed gift cards according to the escheatment regulations of the relevant authority that generally require remittance of the cost of merchandise portion of unredeemed gift cards over five years old. The difference between the value of gift cards and the amount escheated is recorded as income in the consolidated statement of operations.

The Company has a customer loyalty program, the Stuff Fur Stuff club, whereby guests enroll in the program and receive one point for every dollar and receive awards for various discounts on future purchases after acheiving defined point thresholds. An estimate of the obligation related to the program, based on historical redemption patterns, is recorded as deferred revenue and a reduction of net retail sales. The deferred revenue obligation is reduced, and a corresponding amount is recognized in net retail sales, in the amount of and at the time of redemption of the awards.

For 2012, 2011 and 2010, historical rates for points converting into awards and ultimate award redemption were 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 assessment at the end of 2012, 2011 and 2010, the deferred revenue liability was adjusted downward by $0.5 million,$1.5 million and $4.3 million, respectively, with corresponding increases to net retail sales, and net income was increased by $0.5 million, $0.9 million and $2.6 million, respectively.

(n)

Cost of Merchandise Sold

Cost of merchandise sold 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.

(o)

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.

(p)

Store Preopening Expenses

Store preopening expenses, including store set-up, certain labor and hiring costs, and rental charges incurred prior to store openings are expensed as incurred.

(q)

Advertising

The costs of advertising and marketing programs are charged to operations in the first period the program takes place. Advertising expense was $23.0 million, $19.3 million and $18.5 million for fiscal years 2012, 2011 and 2010, respectively.

(r)

Income Taxes

Income taxes are accounted for using a balance sheet approach known as the asset and liability method. The asset and liability method accounts for deferred income taxes by applying the statutory tax rates in effect at the date of the consolidated balance sheets to differences between the book basis and the tax basis of assets and liabilities. Deferred taxes are reported on a jurisdictional basis. Noncurrent deferred tax assets are included in other assets, net and noncurrent deferred tax liabilities are included in other liabilities.

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 section 740-10-25. The Company recognizes estimated interest and penalties related to uncertain tax positions in income tax expense. See Note 9—Income Taxes for further discussion.

(s)

Earnings (Loss) Per Share

Under the two-class method, basic earnings (loss) per share is determined by dividing net income or loss allocated to common stockholders by the weighted average number of common shares outstanding during the period. Diluted earnings or loss 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.

(t)

Stock-Based Compensation

The Company has share-based compensation plans covering the majority of its management groups and its Board of Directors. The Company accounts for share-based payments utilizing the fair value recognition provisions of ASC section 718. The Company recognizes compensation cost for equity awards over the requisite service period for the entire award. See Note 13 – Stock Incentive Plans.

For fiscal 2012, 2011 and 2010, selling, general and administrative expense includes $3.6 million, $4.6 million and $4.8 million, respectively, of stock-based compensation expense. As of December 29, 2012, there was $4.3 million of total unrecognized compensation expense related to non-vested restricted stock awards and options which is expected to be recognized over a weighted-average period of 1.5 years.

(u)

Comprehensive Income (Loss)

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

(v)

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, accounts payable and accrued expenses, approximates book value at December 29, 2012 and December 31, 2011.

(w)

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 valuation of long-lived assets, including goodwill, trade credits and deferred income tax assets, inventories, and the determination of deferred revenue under the Company’s customer loyalty program.

(x)

Sales Tax Policy

The Company’s revenues in the consolidated statement of operations are net of sales taxes.

(y)

Foreign Currency Translation

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 years. Translation adjustments are reported in accumulated other comprehensive income, a separate component of stockholders’ equity.

(z)

Investment in Affiliate

The Company holds a minority interest in Ridemakerz, LLC of approximately 21%, which is accounted for under the equity method. Ridemakerz has developed a wholesale toy product line and selectively operates interactive retail stores, primarily in tourist locations that allow children and families to build and customize their own personalized cars. In 2009, the carrying value of this investment was reduced to $-0-. In 2012, certain investors exercised a put option on 1.25 million shares, requiring an additional investment of $0.5 million, which was immediately impaired and is included in selling general and administrative expenses as a component of net loss before income taxes in the Retail segment. No income or loss allocations, impairments or other charges related to Ridemakerz were recorded in fiscal 2011 or 2010. Under the current agreements, the Company could, at its discretion, own up to approximately 28% of fully diluted equity in Ridemakerz. The Company has no further obligations relating to its investment in Ridemakerz.

Note 3 - Prepaid Expenses and Other Assets

12 Months Ended

Dec. 29, 2012

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

(3) Prepaid Expenses and Other Assets

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

	December 29, 2012		December 31, 2011
Prepaid rent	$	8,736	$	7,745
Prepaid income taxes		-		1,970
Other		5,480		8,139
	$	14,216	$	17,854

Note 4 - Property and Equipment

12 Months Ended

Dec. 29, 2012

Property, Plant and Equipment Disclosure [Text Block]

(4)	Property and Equipment

Property and equipment consist of the following (in thousands):\

	December 29,		December 31,
	2012		2011
Land	$	2,261	$	2,261
Furniture and fixtures		40,516		39,306
Computer hardware		23,120		20,705
Building		14,970		14,970
Leasehold improvements		136,402		137,352
Computer software		40,943		35,326
Construction in progress		2,381		2,543
		260,593		252,463
Less accumulated depreciation		189,134		175,018
	$	71,459	$	77,445

For 2012, 2011 and 2010, depreciation expense was $20.4 million, $22.8 million and $24.9 million, respectively.

In 2012, the Company made the decision to close a number of stores. The Company considers a more likely than not assessment that an individual location will close 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 leasehold improvements 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 estimated future cash flows for each asset group, and asset impairment charges of $0.9 million were recorded in fiscal 2012, which are included in selling, general and administrative expenses as a component of net loss before income taxes in the Retail segment. The inputs used to determine the fair value of the assets are Level 3 inputs as defined by ASC section 820-10. Any remaining net book value is depreciated over the shortened expected life.

Also during 2012, the Company reviewed the operating performance and forecasts of future performance for the stores in its Retail 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 leasehold improvements 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 asset impairment charges of $1.4 million were recorded in the fourth quarter of fiscal 2012, which are included in cost of merchandise sold as a component of net loss before income taxes in the Retail segment. The inputs used to determine the fair value of the assets are Level 3 inputs as defined by ASC section 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 impairments, lease termination charges, severance charges and other charges. The Company recorded asset impairment charges of $0.4 million in the fourth quarter of fiscal 2011 and $0.6 million in the fourth quarter of fiscal 2010.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

+ References + Details

Note 5 - Goodwill

12 Months Ended

Dec. 29, 2012

Goodwill Disclosure [Text Block]

(5)

Goodwill

Goodwill is accounted for in accordance with ASC Section 350-20 and is reported as a component of the Company’s Retail segment. The following table summarizes the Company’s goodwill (in thousands):

Balance as of January 1, 2011	$	32,407
Effect of foreign currency translation		(101	)
Balance as of December 31, 2011		32,306
Effect of foreign currency translation		1,364
Impairment		(33,670	)
Balance as of December 29, 2012	$	-

Due primarily to the decline in the market value of the Company’s share price at the impairment testing date of December 29, 2012, the fair value related to the UK reporting unit was less than its carrying amount which resulted in an impairment charge of $33.7 million. This represented the entire balance of the Company’s goodwill.

There was no tax-deductible goodwill as of December 29, 2012 or December 31, 2011.

Note 6 - Other Intangible Assets

12 Months Ended

Dec. 29, 2012

Intangible Assets Disclosure [Text Block]

(6)	Other Intangible Assets

Other intangible assets consist of the following (in thousands):

	2012		2011

Trademarks and other intellectual property	$	12,151	$	11,516
Less accumulated amortization		11,518		10,861
Total, net	$	633	$	655

Trademarks and intellectual property are amortized over three years. Amortization expense related to trademarks and intellectual property was $0.7 million, $0.9 million and $1.4 million in 2012, 2011 and 2010, respectively.

Note 7 - Other Non-current Assets

12 Months Ended

Dec. 29, 2012

Investments and Other Noncurrent Assets [Text Block]

(7)	Other Non-current Assets

In 2010, certain other non-current assets were obtained through a series of wholesale transactions whereby the Company exchanged $6.4 million of inventory, at cost, with a third-party vendor for $4.9 million of credits for future media purchases and $1.5 million in cash. The transaction was accounted for based upon the fair values of the assets involved in the transaction. In accordance with Accounting Standards Codification (ASC) Section 845-10, in an exchange transaction for trade credits, the fair value of the asset being surrendered cannot exceed its carrying value, meaning that the sale of the inventory was recorded at its cost in the Commercial segment. The trade credits expire in 2015.

The Company evaluated its trade credits to determine if an impairment existed at December 29, 2012. Based on current utilization expectations, the Company determined that the full value of the asset was not recoverable. Accordingly, the carrying value of the trade credits was reduced to fair value, calculated as the expected present value of estimated future utilization. An impairment charge of $2.2 million was recorded in the fiscal 2012 fourth quarter and is included in selling, general and administrative expenses as a component of net loss before income taxes in the Commercial segment. The inputs used to determine the fair value of the asset are level 3 inputs as defined by ASC 820-10. As of December 29, 2012 and December 31, 2011, $0.7 million was included in prepaid expenses and other current assets and $1.2 million and $3.9 million, respectively, was included in other assets, net, related to these credits.

Note 8 - Accrued Expenses

12 Months Ended

Dec. 29, 2012

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

(8)	Accrued Expenses

Accrued expenses consist of the following (in thousands):

	2012		2011

Accrued wages, bonuses and related expenses	$	5,455	$	5,200
Sales tax payable		5,216		5,678
Accrued rent and related expenses		811		454
Current income taxes payable		88		796
	$	11,570	$	12,128

Note 9 - Income Taxes

12 Months Ended

Dec. 29, 2012

Income Tax Disclosure [Text Block]

(9)	Income Taxes

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

	2012			2011			2010
Current:
Federal	$	-		$	-		$	(171	)
State		165			(439	)		31
Foreign		790			906			859
Deferred:
Federal		-			11,592			(1,965	)
State		(928	)		2,281			(1,205	)
Foreign		839			70			(125	)
Income tax expense (benefit)	$	866		$	14,410		$	(2,576	)

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

	2012			2011			2010

Loss before income taxes	$	(48,429	)	$	(2,652	)	$	(2,472	)
Statutory federal income tax rate		34	%		34	%		34	%
Income tax expense (benefit) at statutory federal rate		(16,466	)		(902	)		(840	)
State income taxes, net of federal tax benefit		124			2			(74	)
Permanent difference - Goodwill impairment		11,448			-			-
Valuation allowance		4,739			15,565			(1,249	)
Effect of lower foreign taxes		296			(231	)		(174	)
Release of state tax reserves		(23	)		(47	)		(174	)
Other items, net		748			23			(65	)
Income tax expense (benefit)	$	866		$	14,410		$	(2,576	)
Effective tax rate		(1.8	)%		(543.4	)%		104.2	%

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

	2012			2011

Deferred tax assets:
Deferred revenue	$	4,676		$	4,711
Accrued rents		1,884			2,414
Net operating loss carryforwards		4,336			1,770
Intangible assets		1,799			1,837
Deferred compensation		2,089			2,218
Carryforward of tax credits		4,585			2,251
Receivable write-offs		641			840
Stock compensation		179			179
Depreciation		1,871			743
Other		2,054			1,925
		24,114			18,888
Less: Valuation allowance		20,865			16,126
Total deferred tax assets		3,249			2,762

Deferred tax liabilities:
Depreciation		-			-
Other		(2,321	)		(1,925	)
Total deferred tax liabilities		(2,321	)		(1,925	)
Net deferred tax asset	$	928		$	837

We evaluate the realizability of our deferred tax assets on a quarterly basis. As the Company has incurred a cumulative book loss over the three year period ended December 31, 2011, management evaluated the realizability of the Company’s deferred tax assets. The Company performed an analysis of all available evidence, both positive and negative, consistent with the provisions of ASC 740-10-30-17. Some of the evidence evaluated includes our historical operating performance, the macroeconomic factors contributing to the recent fiscal loss for which the tax benefits have been fully realized by the carryback availability, and our forecast of future taxable income, including the availability of prudent and feasible tax planning strategies. The three-year cumulative loss is a significant piece of negative evidence and while management believes that it is primarily a result of losses that were primarily attributable to the significant economic conditions experienced in 2009 and not an indication of continuing operations, ASC 740 requires that objective historical evidence be given more weight than subjective evidence, such as forecasts of future income. Accordingly, in the fiscal 2011 fourth quarter, the Company recorded a $15.6 million valuation allowance on its US deferred tax assets.

The valuation allowance on US deferred tax assets will continue to increase as a result of temporary differences between the financial reporting and tax basis of the assets and liabilities as well as the generation of net operating loss and tax credit carryforwards. Accordingly, the Company recorded an additional valuation allowance of $3.2 million on it US deferred tax assets in 2012. The Company also evaluated the realizability of deferred tax assets in foreign jurisdictions and , upon determining that it was more likely than not that the assets were not realizable, recorded a $1.5 million valuation allowance of foreign deferred tax assets in 2012.

Included in the deferred tax asset is $4.3 million related to federal, state and foreign net operating loss carryforwards for which a valuation allowance of $4.3 million has been recorded. US federal and foreign net operating loss carryforwards total $11.7 million and $4.3 million as of December 29, 2012, respectively, and do not expire. Also included in the deferred tax asset is $4.6 million related to tax credits for which a valuation allowance of $4.6 million has been recorded.

The Company has not provided for United States income taxes on the accumulated but undistributed earnings of its non-U.S. subsidiaries of $9.0 million and $20.5 million as of December 29, 2012 and December 31, 2011, respectively, as the Company intends to indefinitely reinvest these undistributed earnings. However, if any portion were to be distributed, the related U.S. tax liability may be reduced by foreign income taxes paid on these earnings. Determination of the unrecognized deferred tax liability related to these undistributed earnings is not practicable because of the complexities with its hypothetical calculation.

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

Balance as of January 1, 2011	$	263
Lapse of statute		(50	)
Balance as of December 31, 2011		213
Lapse of statute		(28	)
Balance as of December 29, 2012	$	185

As of December 29, 2012 and December 31, 2011, approximately $0.2 million of the unrecognized tax benefits would impact the Company’s provision for income taxes and effective tax rate if recognized. In the normal course of business, the Company provides for uncertain tax positions and the related interest and penalties and adjusts its unrecognized tax benefits and accrued interest and penalties accordingly. During the next fiscal year, unrecognized tax benefits are expected to remain unchanged.

The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. There was approximately $50,000 and $40,000 of accrued interest related to uncertain tax positions as of December 29, 2012 and December 31, 2011, respectively.

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

	2012			2011			2010
Domestic	$	(11,550	)	$	(6,200	)	$	(8,744	)
Foreign		(36,879	)		3,548			6,272
Total	$	(48,429	)	$	(2,652	)	$	(2,472	)

The following tax years remain open in the Company’s major taxing jurisdictions as of December 29, 2012:

United States (Federal)	2008 through 2012
United Kingdom	2006 through 2012
Canada	2009 through 2012
France	2007 through 2012
Ireland	2007 through 2012

- 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

+ Details

Note 10 - Long-Term Debt

12 Months Ended

Dec. 29, 2012

Long-term Debt [Text Block]

(10)	Long-Term Debt

On December 21, 2012, the Company amended its existing 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 65% of the Company’s ownership interest in foreign subsidiaries. The credit agreement expires on December 31, 2014 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. On February 13, 2013, the Company amended its existing bank line of credit to reduce the fixed charge coverage ratio for the fiscal year ending December 29, 2012, returning to its previous requirement for thereafter. As of December 29, 2012: (i) the Company was in compliance with these covenants; (ii) there were no borrowings under the line of credit; and (iii) there was a standby letter of credit of approximately $1.1 million outstanding under the credit agreement. Giving effect to this standby letter of credit, there was approximately $33.9 million available for borrowing under the line of credit.

Note 11 - Commitments and Contingencies

12 Months Ended

Dec. 29, 2012

Commitments and Contingencies Disclosure [Text Block]

(11)	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 $48.2 million, $48.2 million and $47.7 million, and contingent rents were $1.2 million, $1.2 million and $1.0 million for 2012, 2011 and 2010, respectively.

Future minimum lease payments at December 29, 2012, were as follows (in thousands):

2013	$	45,264
2014		39,229
2015		33,587
2016		25,425
2017		18,518
Subsequent to 2017		43,652
	$	205,675

(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, including an ongoing customs audit in the United Kingdom in which the Company is contesting audit findings. The Company accrues a liability for this type of contingency 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. In October 2012, the Company received notification from the customs authority that it intends to assess approximately £1.2 million, or US$2.0 million at the exchange rate at the end of the quarter, for unpaid taxes, penalties and interest. The Company intends to appeal this determination and continues to believe that the ultimate outcome of these matters will not have a material adverse impact on the results of operations, liquidity or financial position of the Company. However, if one or more of these examinations has an unfavorable resolution, it is possible that the results of operation, liquidity or financial position of the Company could be materially affected in any particular period.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6449706&loc=d3e16207-108621

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 460
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6398077&loc=d3e12565-110249

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6952336&loc=d3e14435-108349

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.25)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 440
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6394976&loc=d3e25287-109308

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 14
-Paragraph 3
-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.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 9, 10, 11, 12
-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.

+ Details

Note 12 - Earnings (Loss) Per Share

12 Months Ended

Dec. 29, 2012

Earnings Per Share [Text Block]

(12)	Earnings (Loss) 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):

	2012			2011			2010

NUMERATOR:
Net (loss) earnings before allocation of earnings to participating securities	$	(49,295	)	$	(17,062	)	$	104
Less: Earnings allocated to participating securities		-			-			7
Net (loss) earnings after allocation of earnings to participating securities	$	(49,295	)	$	(17,062	)	$	97

DENOMINATOR:
Weighted average number of common shares outstanding - basic		16,331,672			17,371,315			18,601,465
Dilutive effect of share-based awards:		-			-			51,547
Weighted average number of common shares outstanding - dilutive		16,331,672			17,371,315			18,653,012
Basic (loss) earnings per common share attributable to Build-A-Bear Workshop, Inc, stockholders:	$	(3.02	)	$	(0.98	)	$	0.01
Diluted (loss) earnings per common share attributable to Build-A-Bear Workshop, Inc, stockholders	$	(3.02	)	$	(0.98	)	$	0.01

In calculating diluted earnings per share for fiscal 2012, 2011 and 2010, options to purchase 1,155,239, 1,210,816, and 627,456, respectively, shares of common stock were outstanding at the end of the period, but were not included in the computation of diluted earnings per share due to their anti-dilutive effect.

Due to the net loss in fiscal 2012 and fiscal 2011, 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 13 - Stock Incentive Plans

12 Months Ended

Dec. 29, 2012

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

(13)	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 the fair value of the stock subject to the option on the date the option is granted. The vesting provision of individual options is at the discretion of the compensation committee of the board of directors and 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 balance and activity for the Plans related to stock options for the periods presented:

	Number of Shares		Weighted Average Exercise Price		Weighted Average Remaining Contractual Term		Aggregate Intrinsic Value (in thousands)
Outstanding, January 2, 2010		805,347	$	9.51
Granted		391,228		6.63
Exercised		28,484		0.87
Forfeited		42,868		9.32
Outstanding, January 1, 2011		1,125,223		8.73
Granted		305,727		6.22
Exercised		55,501		5.13
Forfeited		164,633		7.04
Outstanding, December 31, 2011		1,210,816		8.49
Granted		228		8.32
Exercised		—		-
Forfeited		55,805		7.79
Outstanding, December 29, 2012		1,155,239	$	8.53		6.0	$	-

Options Exercisable As Of:
December 29, 2012		704,937	$	10.06		5.1	$	-

The expense recorded related to options granted during fiscal 2012 was immaterial. The expense recorded related to options granted during fiscal 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 during fiscal 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 grant date fair value of options granted in 2011 was approximately $1.2 million.

The assumptions used in the option pricing model during fiscal 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. The assumptions used in the option pricing model during fiscal 2009 were: (a) dividend yield of 0%; (b) volatility of 65%; (c) risk-free interest rates ranging from 2.3% to 3.1%; and (d) an expected life of 6.25 years.

The total intrinsic value of options exercised in fiscal 2011 and fiscal 2010 was approximately $0.1 and $0.2 million. No options were exercised in 2012. The Company generally issues new shares to satisfy option exercises.

Shares available for future option, non-vested stock and restricted stock grants were 608,864 and 1,104,894 at the end of 2012 and 2011, respectively.

(b)

Restricted Stock

The following table is a summary of the balance and activity for the Plans related to unvested restricted stock granted as compensation to employees and directors for the periods presented:

			Weighted
			Average
	Number of		Grant Date
	Shares		Fair Value
Outstanding, January 2, 2010		1,450,308	$	7.23
Granted		486,302		6.56
Vested		376,142		10.05
Forfeited		92,095		6.73
Outstanding, January 1, 2011		1,468,373		6.32
Granted		532,791		6.46
Vested		394,766		8.52
Forfeited		168,267		5.68
Outstanding, December 31, 2011		1,438,131		5.85
Granted		366,270		4.97
Vested		874,852		5.53
Forfeited		69,224		6.03
Outstanding, December 29, 2012		860,325	$	5.78

The vesting date fair value of shares that vested in 2012, 2011 and 2010 was $4.6 million, $2.5 million and $2.6 million, respectively.

During 2012, 278,308 shares of restricted stock were granted to employees of the Company. The shares vest over a period of four years from the grant date at grant date fair values ranging from $3.59 to $8.32. Various members of the Company’s board of directors were granted an additional 87,962 shares in the aggregate of restricted stock as compensation for services. The shares were issued subject to a restriction of continued service on the board of directors and all restrictions lapse six months from the grant date or upon a director’s retirement upon the completion of his or her term, if earlier.

During 2011, 455,640 shares of restricted stock were granted to employees of the Company. The shares vest over a period of four years from the grant date at grant date fair values ranging from $5.31 to $7.94. Various members of the Company’s board of directors were granted an additional 77,151 shares in the aggregate of restricted stock as compensation for services. The shares were issued subject to a restriction of continued service on the board of directors and all restrictions lapse one year from the grant date or upon a director’s retirement upon the completion of his or her term, if earlier.

During 2010, 402,656 shares of restricted stock were granted to employees of the Company. The shares vest over a period of four years from the grant date at grant date fair values ranging from $5.94 to $9.64. Various members of the Company’s board of directors were granted an additional 83,646 shares in the aggregate of restricted stock as compensation for services. The shares were issued subject to a restriction of continued service on the board of directors and all restrictions lapse one year from the grant date or upon a director’s retirement upon the completion of his or her term, if earlier.

The aggregate unearned compensation expense related to options and restricted stock was $4.3 million as of December 29, 2012. Based on the vesting provisions of the underlying equity instruments, future compensation expense related to previously issued options and restricted stock at December 29, 2012 will be as follows (in thousands):

2013	$	901
2014		1,992
2015		1,117
2016		328
	$	4,338

The outstanding non-vested restricted stock is included in the number of outstanding shares on the face of the consolidated balance sheets, but is treated as outstanding stock options for accounting purposes. The shares of non-vested restricted stock, accounted for as options, are included in the calculation of diluted earnings per share using the two-class method, with the proceeds equal to the sum of unrecognized compensation cost.

- 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

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-Name Staff Accounting Bulletin (SAB)
-Number Topic 14

Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
-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.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Note 14 - Stockholders' Equity

12 Months Ended

Dec. 29, 2012

Stockholders' Equity Note Disclosure [Text Block]

(14)	Stockholders’ Equity

The following table summarizes the changes in outstanding shares of common stock for fiscal 2010, 2011 and 2012:

	Common
	Stock

Shares as of January 2, 2010		20,447,343
Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding		318,045
Repurchase of shares		(1,133,765	)
Shares as of January 1, 2011		19,631,623
Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding		302,007
Repurchase of shares		(2,528,360	)
Shares as of December 31, 2011		17,405,270
Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding		29,612
Repurchase of shares		(366,700	)
Shares as of December 29, 2012		17,068,182

- Definition

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

+ References

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

Note 15 - Related-Party Transactions

12 Months Ended

Dec. 29, 2012

(15)	Related-Party Transactions

The Company bought fixtures for new stores and furniture for the corporate offices from a related party. The total payments to this related party for fixtures and furniture amounted to $0.9 million, $0.5 million and $0.6 million, in 2012, 2011 and 2010, respectively. The total amount due to this related party as of December 29, 2012 and December 31, 2011 was $-0-.

The Company collected $2.2 million, $2.4 million and $2.8 million in 2012, 2011 and 2010, respectively, from its guests on behalf of charitable foundations controlled by 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 due to the charitable foundations as of December 29, 2012 and December 31, 2011 was $0.7 million and $0.5 million, respectively.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Note 16 - Major Vendors

12 Months Ended

Dec. 29, 2012

Concentration Risk Disclosure [Text Block]

(16)	Major Vendors

Three vendors, each of whose primary manufacturing facilities are located in China, accounted for approximately 80%, 81% and 73% of inventory purchases in 2012, 2011 and 2010, respectively.

- Definition

The entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date.

+ References

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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.

+ Details

Note 17 - Segment Information

12 Months Ended

Dec. 29, 2012

Segment Reporting Disclosure [Text Block]

(17)	Segment Information

The Company’s operations are conducted through three operating segments consisting of retail, international franchising, and commercial. The retail segment includes the operating activities of company-owned stores in the United States, Canada, the United Kingdom, Ireland, France and other retail delivery operations, including the Company’s web store, temporary stores and non-traditional store locations such as baseball ballparks. 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 commercial segment has been established to market the naming and branding rights of the Company’s intellectual properties for third party use. 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 one 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 reporting segments (in thousands):

	Retail			Commercial			International Franchising		Total
Fiscal 2012
Net sales to external customers	$	374,553		$	2,790		$	3,598	$	380,941
Net income (loss) before income taxes		(49,215	)		(1,207	)		1,993		(48,429	)
Capital expenditures		17,116			-			152		17,268
Depreciation and amortization		21,243			-			179		21,422
Fiscal 2011
Net sales to external customers	$	387,041		$	3,943		$	3,391	$	394,375
Net income (loss) before income taxes		(6,553	)		1,940			1,961		(2,652	)
Capital expenditures		12,137			-			111		12,248
Depreciation and amortization		23,992			-			240		24,232
Fiscal 2010
Net sales to external customers	$	387,163		$	11,246		$	3,043	$	401,452
Net income (loss) before income taxes		(6,858	)		2,827			1,559		(2,472	)
Capital expenditures		14,490			-			159		14,649
Depreciation and amortization		26,482			-			494		26,976

Total Assets as of:
December 29, 2012	$	182,186		$	7,098		$	2,818	$	192,102
December 31, 2011	$	229,190		$	9,877		$	2,504	$	241,571

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
Fiscal 2012
Net sales to external customers	$	306,049	$	72,788	$	2,104	$	380,941
Property and equipment, net		61,995		9,464		-		71,459
Fiscal 2011
Net sales to external customers	$	316,853	$	75,469	$	2,053	$	394,375
Property and equipment, net		65,902		11,543		-		77,445
Fiscal 2010
Net sales to external customers	$	328,524	$	70,864	$	2,064	$	401,452
Property and equipment, net		76,729		11,300		-		88,029

For purposes of this table only:

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

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

(3)	Other includes franchise businesses outside of North America and Europe

- 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-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.

+ Details

Note 18 - Subsequent Event

12 Months Ended

Dec. 29, 2012

Subsequent Events [Text Block]

(18)	Subsequent Event

On February 28, 2013, the Company announced the extension of its previously announced $50 million share repurchase program until March 31, 2014, subject to further extension by the Company’s Board of Directors. The Company currently intends to purchase up to $50 million of its common stock in the open market (including through 10b5-1 plans), through privately negotiated transactions or through an accelerated repurchase transaction. The primary source of funding for the program is expected to be cash on hand. The timing and amount of share repurchases, if any, will depend on price, market conditions, applicable regulatory requirements, and other factors. The program does not require the Company to repurchase any specific number of shares and may be modified, suspended or terminated at any time without prior notice. Shares repurchased under the program will be subsequently retired. As of March 8, 2013, there was $7.4 million of availability remaining under the program.

Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 29, 2012

Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

Schedule II – Valuation and Qualifying Accounts

Deferred Tax Asset Valuation Allowance -
Balance as of January 1, 2011	$	561
Charged to cost and expenses		15,565
Charged to other accounts		-
Deductions		-
Balance as of December 31, 2011		16,126

Charged to cost and expenses		4,739
Charged to other accounts		-
Deductions		-
Balance as of December 29, 2012	$	20,865

Accounting Policies, by Policy (Policies)

12 Months Ended

Dec. 29, 2012

Consolidation, Policy [Policy Text Block]

(a)	Principles of Consolidation

Fiscal Period, Policy [Policy Text Block]

(b)	Fiscal Year

Cash and Cash Equivalents, Policy [Policy Text Block]

(c)	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.

Inventory, Policy [Policy Text Block]

(d)	Inventories

Receivables, Policy [Policy Text Block]

(e)	Receivables

Property, Plant and Equipment, Policy [Policy Text Block]

(f)	Property and Equipment

Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]

(g)

Goodwill

Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]

(h)	Other Intangible Assets

Deferred Charges, Policy [Policy Text Block]

(i)	Other Assets

Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]

(j)	Long-lived Assets

Lease, Policy [Policy Text Block]

(k)	Deferred Rent

Revenue Recognition, Services, Franchise Fees [Policy Text Block]

(l)	Franchises

Revenue Recognition, Policy [Policy Text Block]

(m)	Retail Revenue Recognition

Net retail sales are net of discounts, exclude sales tax, and are recognized at the time of sale. Shipping and handling costs billed to customers are included in net retail sales.

Cost of Sales, Policy [Policy Text Block]

(n)	Cost of Merchandise Sold

Selling, General and Administrative Expenses, Policy [Policy Text Block]

(o)	Selling, General, and Administrative Expenses

Start-up Activities, Cost Policy [Policy Text Block]

(p)	Store Preopening Expenses

Store preopening expenses, including store set-up, certain labor and hiring costs, and rental charges incurred prior to store openings are expensed as incurred.

Advertising Costs, Policy [Policy Text Block]

(q)	Advertising

Income Tax, Policy [Policy Text Block]

(r)	Income Taxes

Earnings Per Share, Policy [Policy Text Block]

(s)	Earnings (Loss) Per Share

Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]

(t)	Stock-Based Compensation

Comprehensive Income, Policy [Policy Text Block]

(u)	Comprehensive Income (Loss)

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

Fair Value of Financial Instruments, Policy [Policy Text Block]

(v)	Fair Value of Financial Instruments

Use of Estimates, Policy [Policy Text Block]

(w)	Use of Estimates

Sales Tax Policy [Policy Text Block]

(x)	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]

(y)	Foreign Currency Translation

Equity Method Investments, Policy [Policy Text Block]

(z)	Investment in Affiliate

Note 3 - Prepaid Expenses and Other Assets (Tables)

12 Months Ended

Dec. 29, 2012

Schedule of Other Current Assets [Table Text Block]

	December 29, 2012		December 31, 2011
Prepaid rent	$	8,736	$	7,745
Prepaid income taxes		-		1,970
Other		5,480		8,139
	$	14,216	$	17,854

Note 4 - Property and Equipment (Tables)

12 Months Ended

Dec. 29, 2012

Property, Plant and Equipment [Table Text Block]

	December 29,		December 31,
	2012		2011
Land	$	2,261	$	2,261
Furniture and fixtures		40,516		39,306
Computer hardware		23,120		20,705
Building		14,970		14,970
Leasehold improvements		136,402		137,352
Computer software		40,943		35,326
Construction in progress		2,381		2,543
		260,593		252,463
Less accumulated depreciation		189,134		175,018
	$	71,459	$	77,445

Note 5 - Goodwill (Tables)

12 Months Ended

Dec. 29, 2012

Schedule of Goodwill [Table Text Block]

Balance as of January 1, 2011	$	32,407
Effect of foreign currency translation		(101	)
Balance as of December 31, 2011		32,306
Effect of foreign currency translation		1,364
Impairment		(33,670	)
Balance as of December 29, 2012	$	-

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References + Details

Note 6 - Other Intangible Assets (Tables)

12 Months Ended

Dec. 29, 2012

Schedule of Finite-Lived Intangible Assets [Table Text Block]

	2012		2011

Trademarks and other intellectual property	$	12,151	$	11,516
Less accumulated amortization		11,518		10,861
Total, net	$	633	$	655

Note 8 - Accrued Expenses (Tables)

12 Months Ended

Dec. 29, 2012

Schedule of Accrued Liabilities [Table Text Block]

	2012		2011

Accrued wages, bonuses and related expenses	$	5,455	$	5,200
Sales tax payable		5,216		5,678
Accrued rent and related expenses		811		454
Current income taxes payable		88		796
	$	11,570	$	12,128

Note 9 - Income Taxes (Tables)

12 Months Ended

Dec. 29, 2012

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

	2012			2011			2010
Current:
Federal	$	-		$	-		$	(171	)
State		165			(439	)		31
Foreign		790			906			859
Deferred:
Federal		-			11,592			(1,965	)
State		(928	)		2,281			(1,205	)
Foreign		839			70			(125	)
Income tax expense (benefit)	$	866		$	14,410		$	(2,576	)

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

	2012			2011			2010

Loss before income taxes	$	(48,429	)	$	(2,652	)	$	(2,472	)
Statutory federal income tax rate		34	%		34	%		34	%
Income tax expense (benefit) at statutory federal rate		(16,466	)		(902	)		(840	)
State income taxes, net of federal tax benefit		124			2			(74	)
Permanent difference - Goodwill impairment		11,448			-			-
Valuation allowance		4,739			15,565			(1,249	)
Effect of lower foreign taxes		296			(231	)		(174	)
Release of state tax reserves		(23	)		(47	)		(174	)
Other items, net		748			23			(65	)
Income tax expense (benefit)	$	866		$	14,410		$	(2,576	)
Effective tax rate		(1.8	)%		(543.4	)%		104.2	%

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

	2012			2011

Deferred tax assets:
Deferred revenue	$	4,676		$	4,711
Accrued rents		1,884			2,414
Net operating loss carryforwards		4,336			1,770
Intangible assets		1,799			1,837
Deferred compensation		2,089			2,218
Carryforward of tax credits		4,585			2,251
Receivable write-offs		641			840
Stock compensation		179			179
Depreciation		1,871			743
Other		2,054			1,925
		24,114			18,888
Less: Valuation allowance		20,865			16,126
Total deferred tax assets		3,249			2,762

Deferred tax liabilities:
Depreciation		-			-
Other		(2,321	)		(1,925	)
Total deferred tax liabilities		(2,321	)		(1,925	)
Net deferred tax asset	$	928		$	837

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

Balance as of January 1, 2011	$	263
Lapse of statute		(50	)
Balance as of December 31, 2011		213
Lapse of statute		(28	)
Balance as of December 29, 2012	$	185

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

	2012			2011			2010
Domestic	$	(11,550	)	$	(6,200	)	$	(8,744	)
Foreign		(36,879	)		3,548			6,272
Total	$	(48,429	)	$	(2,652	)	$	(2,472	)

Open Tax Year By Major Tax Jurisdiction [Table Text Block]

United States (Federal)	2008 through 2012
United Kingdom	2006 through 2012
Canada	2009 through 2012
France	2007 through 2012
Ireland	2007 through 2012

Note 11 - Commitments and Contingencies (Tables)

12 Months Ended

Dec. 29, 2012

Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]

2013	$	45,264
2014		39,229
2015		33,587
2016		25,425
2017		18,518
Subsequent to 2017		43,652
	$	205,675

Note 12 - Earnings (Loss) Per Share (Tables)

12 Months Ended

Dec. 29, 2012

Schedule of Calculation of Numerator and Denominator in Earnings Per Share [Table Text Block]

	2012			2011			2010

NUMERATOR:
Net (loss) earnings before allocation of earnings to participating securities	$	(49,295	)	$	(17,062	)	$	104
Less: Earnings allocated to participating securities		-			-			7
Net (loss) earnings after allocation of earnings to participating securities	$	(49,295	)	$	(17,062	)	$	97

DENOMINATOR:
Weighted average number of common shares outstanding - basic		16,331,672			17,371,315			18,601,465
Dilutive effect of share-based awards:		-			-			51,547
Weighted average number of common shares outstanding - dilutive		16,331,672			17,371,315			18,653,012
Basic (loss) earnings per common share attributable to Build-A-Bear Workshop, Inc, stockholders:	$	(3.02	)	$	(0.98	)	$	0.01
Diluted (loss) earnings per common share attributable to Build-A-Bear Workshop, Inc, stockholders	$	(3.02	)	$	(0.98	)	$	0.01

Note 13 - Stock Incentive Plans (Tables)

12 Months Ended

Dec. 29, 2012

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

	Number of Shares		Weighted Average Exercise Price		Weighted Average Remaining Contractual Term		Aggregate Intrinsic Value (in thousands)
Outstanding, January 2, 2010		805,347	$	9.51
Granted		391,228		6.63
Exercised		28,484		0.87
Forfeited		42,868		9.32
Outstanding, January 1, 2011		1,125,223		8.73
Granted		305,727		6.22
Exercised		55,501		5.13
Forfeited		164,633		7.04
Outstanding, December 31, 2011		1,210,816		8.49
Granted		228		8.32
Exercised		—		-
Forfeited		55,805		7.79
Outstanding, December 29, 2012		1,155,239	$	8.53		6.0	$	-

Options Exercisable As Of:
December 29, 2012		704,937	$	10.06		5.1	$	-

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

			Weighted
			Average
	Number of		Grant Date
	Shares		Fair Value
Outstanding, January 2, 2010		1,450,308	$	7.23
Granted		486,302		6.56
Vested		376,142		10.05
Forfeited		92,095		6.73
Outstanding, January 1, 2011		1,468,373		6.32
Granted		532,791		6.46
Vested		394,766		8.52
Forfeited		168,267		5.68
Outstanding, December 31, 2011		1,438,131		5.85
Granted		366,270		4.97
Vested		874,852		5.53
Forfeited		69,224		6.03
Outstanding, December 29, 2012		860,325	$	5.78

Schedule of Expected Benefit Payments [Table Text Block]

2013	$	901
2014		1,992
2015		1,117
2016		328
	$	4,338

Note 14 - Stockholders' Equity (Tables)

12 Months Ended

Dec. 29, 2012

Schedule of Common Stock Outstanding Roll Forward [Table Text Block]

	Common
	Stock

Shares as of January 2, 2010		20,447,343
Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding		318,045
Repurchase of shares		(1,133,765	)
Shares as of January 1, 2011		19,631,623
Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding		302,007
Repurchase of shares		(2,528,360	)
Shares as of December 31, 2011		17,405,270
Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding		29,612
Repurchase of shares		(366,700	)
Shares as of December 29, 2012		17,068,182

Note 17 - Segment Information (Tables)

12 Months Ended

Dec. 29, 2012

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

	Retail			Commercial			International Franchising		Total
Fiscal 2012
Net sales to external customers	$	374,553		$	2,790		$	3,598	$	380,941
Net income (loss) before income taxes		(49,215	)		(1,207	)		1,993		(48,429	)
Capital expenditures		17,116			-			152		17,268
Depreciation and amortization		21,243			-			179		21,422
Fiscal 2011
Net sales to external customers	$	387,041		$	3,943		$	3,391	$	394,375
Net income (loss) before income taxes		(6,553	)		1,940			1,961		(2,652	)
Capital expenditures		12,137			-			111		12,248
Depreciation and amortization		23,992			-			240		24,232
Fiscal 2010
Net sales to external customers	$	387,163		$	11,246		$	3,043	$	401,452
Net income (loss) before income taxes		(6,858	)		2,827			1,559		(2,472	)
Capital expenditures		14,490			-			159		14,649
Depreciation and amortization		26,482			-			494		26,976

Total Assets as of:
December 29, 2012	$	182,186		$	7,098		$	2,818	$	192,102
December 31, 2011	$	229,190		$	9,877		$	2,504	$	241,571

Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]

	North America (1)		Europe (2)		Other (3)		Total
Fiscal 2012
Net sales to external customers	$	306,049	$	72,788	$	2,104	$	380,941
Property and equipment, net		61,995		9,464		-		71,459
Fiscal 2011
Net sales to external customers	$	316,853	$	75,469	$	2,053	$	394,375
Property and equipment, net		65,902		11,543		-		77,445
Fiscal 2010
Net sales to external customers	$	328,524	$	70,864	$	2,064	$	401,452
Property and equipment, net		76,729		11,300		-		88,029

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References + Details

Schedule II - Valuation and Qualifying Accounts (Tables)

12 Months Ended

Dec. 29, 2012

Summary of Valuation Allowance [Table Text Block]

Deferred Tax Asset Valuation Allowance -
Balance as of January 1, 2011	$	561
Charged to cost and expenses		15,565
Charged to other accounts		-
Deductions		-
Balance as of December 31, 2011		16,126

Charged to cost and expenses		4,739
Charged to other accounts		-
Deductions		-
Balance as of December 29, 2012	$	20,865

- Definition

Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance.

+ References + Details

Note 2 - Summary of Significant Accounting Policies (Detail) - USD ($) shares in Thousands	12 Months Ended
	Dec. 29, 2012	Dec. 31, 2011	Jan. 01, 2011	Jan. 02, 2010
Ridemakerz [Member] \| Scenario, Forecast [Member]
Equity Method Investment, Ownership Percentage	28.00%
Ridemakerz [Member]
Equity Method Investment, Ownership Percentage	21.00%
Equity Method Investments (in Dollars)				$ 0
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in Shares)	1,250
Other than Temporary Impairment Losses, Investments (in Dollars)	$ 500,000	$ 0	$ 0
Leasehold Improvements [Member]
Property, Plant and Equipment, Useful Life	10 years
Furniture and Fixtures and Computer Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment, Useful Life	3 years
Furniture and Fixtures and Computer Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment, Useful Life	7 years
Minimum [Member] \| Computer Software, Intangible Asset [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] \| Computer Software, Intangible Asset [Member]
Finite-Lived Intangible Asset, Useful Life	5 years
Maximum [Member] \| Trademarks and intellectual property [Member]
Finite-Lived Intangible Asset, Useful Life	3 years
Inventory, Supplies, Net of Reserves (in Dollars)	$ 3,500,000	3,700,000
Finite-Lived Intangible Asset, Useful Life	3 years
Amortization of Deferred Charges (in Dollars)	$ 300,000	500,000	700,000
Franchise Extension Period	25 years
Deferred Revenue, Period Increase (Decrease) (in Dollars)	$ 500,000	1,500,000	4,300,000
Changes in Net Income Relating to Deferred Revenue Liability Adjustment (in Dollars)	500,000	900,000	2,600,000
Advertising Expense (in Dollars)	23,000,000	19,300,000	18,500,000
Allocated Share-based Compensation Expense (in Dollars)	3,600,000	$ 4,600,000	$ 4,800,000
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized (in Dollars)	$ 4,300,000
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized, Period for Recognition	1 year 6 months

Note 3 - Prepaid Expenses and Other Assets (Detail) - Prepaid Expenses and Other Current Assets - USD ($) $ in Thousands	Dec. 29, 2012	Dec. 31, 2011
Prepaid rent	$ 8,736	$ 7,745
Prepaid income taxes		1,970
Other	5,480	8,139
	$ 14,216	$ 17,854

Note 4 - Property and Equipment (Detail) - USD ($) $ in Millions	3 Months Ended			12 Months Ended
	Dec. 29, 2012	Dec. 31, 2011	Jan. 01, 2011	Dec. 29, 2012	Dec. 31, 2011	Jan. 01, 2011
Property and Equipment [Member]
Asset Impairment Charges	$ 1.4	$ 0.4	$ 0.6	$ 0.9
Depreciation				$ 20.4	$ 22.8	$ 24.9
Asset Impairment Charges	$ 2.2

Note 4 - Property and Equipment (Detail) - Property and Equipment - USD ($) $ in Thousands	Dec. 29, 2012	Dec. 31, 2011	Jan. 01, 2011
Software [Member]
Computer software	$ 40,943	$ 35,326
Land	2,261	2,261
Furniture and fixtures	40,516	39,306
Computer hardware	23,120	20,705
Building	14,970	14,970
Leasehold improvements	136,402	137,352
Construction in progress	2,381	2,543
	260,593	252,463
Less accumulated depreciation	189,134	175,018
	$ 71,459	$ 77,445	$ 88,029

Note 5 - Goodwill (Detail) - USD ($)	12 Months Ended
Note 5 - Goodwill (Detail) - USD ($)	Dec. 29, 2012	Dec. 31, 2011
Goodwill, Impairment Loss	$ 33,670,000
Tax-deductible Goodwill	$ 0	$ 0

- Definition

Loss recognized during the period that results from the write-down of goodwill after comparing the implied fair value of reporting unit goodwill with the carrying amount of that goodwill. Goodwill is assessed at least annually for impairment.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13854-109267

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13777-109266

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 72
-Subparagraph d
-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.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 43
-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.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 20
-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.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-Clause 5
-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.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 47
-Subparagraph b
-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.

+ Details

Note 5 - Goodwill (Detail) - Goodwill - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2012	Dec. 31, 2011
Balance, goodwill		$ 32,306
Effect of foreign currency translation	$ 1,364	$ (101)
Impairment	$ (33,670)

- Definition

Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-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.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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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.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 72
-Subparagraph d
-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.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-Clause 1
-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.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 68
-Subparagraph l
-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.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 34
-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.

Note 6 - Other Intangible Assets (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 29, 2012	Dec. 31, 2011	Jan. 01, 2011
Trademarks and intellectual property [Member]
Amortization of Intangible Assets	$ 0.7	$ 0.9	$ 1.4
Finite-Lived Intangible Asset, Useful Life	3 years

Note 6 - Other Intangible Assets (Detail) - Other Intangible Assets - USD ($) $ in Thousands	Dec. 29, 2012	Dec. 31, 2011
Trademarks and other intellectual property	$ 12,151	$ 11,516
Less accumulated amortization	11,518	10,861
Total, net	$ 633	$ 655

Note 7 - Other Non-current Assets (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 29, 2012	Jan. 01, 2011	Dec. 31, 2011
Credits Received for Future Media Purchases During Exchange [Member]
Prepaid Expense and Other Assets, Current	$ 700		$ 700
Other Assets, Noncurrent	1,200		3,900
Cost of Inventory Given, During Exchange		$ 6,400
Other Significant Noncash Transaction, Value of Consideration Received		4,900
Cash Received During Exchange		$ 1,500
Asset Impairment Charges	2,200
Prepaid Expense and Other Assets, Current	14,216		17,854
Other Assets, Noncurrent	$ 3,304		$ 6,787

Note 8 - Accrued Expenses (Detail) - Accrued Expenses - USD ($) $ in Thousands	Dec. 29, 2012	Dec. 31, 2011
Accrued wages, bonuses and related expenses	$ 5,455	$ 5,200
Sales tax payable	5,216	5,678
Accrued rent and related expenses	811	454
Current income taxes payable	88	796
	$ 11,570	$ 12,128

- Definition

Carrying amount as of the balance sheet date of the unpaid sum of the known and estimated amounts payable to satisfy all currently due domestic and foreign income tax obligations.

+ References + Details

- Definition

Carrying value as of the balance sheet date of obligations incurred through that date and payable for contractual rent under lease arrangements. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References + Details

Note 9 - Income Taxes (Detail) - USD ($)	3 Months Ended	12 Months Ended
Note 9 - Income Taxes (Detail) - USD ($)	Dec. 31, 2011	Dec. 29, 2012
U.S. Deferred Tax Assets [Member]
Valuation Allowance, Deferred Tax Asset, Change in Amount		$ 3,200,000
Foreign Deferred Tax Assets [Member]
Valuation Allowance, Deferred Tax Asset, Change in Amount		1,500,000
State Net Operating Loss Carryforwards [Member]
Valuation Allowance, Deferred Tax Asset, Change in Amount		4,300,000
Deferred Tax Assets, Tax Credits [Member]
Deferred Tax Assets, Valuation Allowance		4,600,000
Valuation Allowance, Deferred Tax Asset, Change in Amount	$ 15,600,000
Deferred Tax Assets, Operating Loss Carryforwards, State and Local		4,300,000
Operating Loss Carryforwards	4,300,000	11,700,000
Deferred Tax Assets, Tax Credit Carryforwards	2,251,000	4,585,000
Deferred Tax Assets, Valuation Allowance	16,126,000	20,865,000
Undistributed Earnings of Foreign Subsidiaries	20,500,000	9,000,000
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	200,000	200,000
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	$ 40,000	$ 50,000

Note 9 - Income Taxes (Detail) - Components of the Provision For Income Taxes - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2012	Dec. 31, 2011	Jan. 01, 2011
Current:
Federal			$ (171)
State	$ 165	$ (439)	31
Foreign	790	906	859
Deferred:
Federal		11,592	(1,965)
State	(928)	2,281	(1,205)
Foreign	839	70	(125)
Income tax expense (benefit)	$ 866	$ 14,410	$ (2,576)

- Definition

The component of income tax expense for the period representing amounts paid or payable (or refundable) as determined by applying the provisions of enacted federal tax law to the domestic taxable Income or Loss from continuing operations.

+ References

+ Details

- Definition

The component of income tax expense for the period representing amounts paid or payable (or refundable) as determined by applying the provisions of enacted state and local tax law to relevant amounts of taxable Income or Loss from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.7)
-URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Current Tax Expense (or Benefit)
-URI http://asc.fasb.org/extlink&oid=6509736

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
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-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 45
-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.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 6
-Section I
-Subsection 7

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 289
-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.

+ Details

- Definition

The component of total income tax expense for the period comprised of the increase (decrease) during the period in the entity's domestic deferred tax assets and liabilities attributable to continuing operations as determined by applying the provisions of the federally enacted tax law.

+ References

+ Details

- Definition

The component of total income tax expense for the period comprised of the increase (decrease) in the entity's net foreign deferred tax assets and liabilities attributable to continuing operations as determined by applying the provisions of applicable enacted tax laws of countries other than the country of domicile.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Deferred Tax Expense (or Benefit)
-URI http://asc.fasb.org/extlink&oid=6510177

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 6: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 45
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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.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-Name Staff Accounting Bulletin (SAB)
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Reference 8: 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.

+ Details

- Definition

The component of total income tax expense for the period comprised of the increase (decrease) in the entity's state and local deferred tax assets and liabilities attributable to continuing operations as determined by applying the provisions of the applicable enacted tax laws.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Deferred Tax Expense (or Benefit)
-URI http://asc.fasb.org/extlink&oid=6510177

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

+ Details

Note 9 - Income Taxes (Detail) - Reconciliation Between the Statutory Federal Income Tax Rate and Effective Income Tax Rate - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2012	Dec. 31, 2011	Jan. 01, 2011
Loss before income taxes	$ (48,429)	$ (2,652)	$ (2,472)
Statutory federal income tax rate	34.00%	34.00%	34.00%
Income tax expense (benefit) at statutory federal rate	$ (16,466)	$ (902)	$ (840)
State income taxes, net of federal tax benefit	124	2	(74)
Permanent difference - Goodwill impairment	11,448
Valuation allowance	4,739	15,565	(1,249)
Effect of lower foreign taxes	296	(231)	(174)
Release of state tax reserves	(23)	(47)	(174)
Other items, net	748	23	(65)
Income tax expense (benefit)	$ 866	$ 14,410	$ (2,576)
Effective tax rate	(1.80%)	(543.40%)	104.20%

Note 9 - Income Taxes (Detail) - Temporary Differences That Gave Rise to Deferred Tax Assets and Liabilities - USD ($) $ in Thousands	Dec. 29, 2012	Dec. 31, 2011
Deferred tax assets:
Deferred revenue	$ 4,676	$ 4,711
Accrued rents	1,884	2,414
Net operating loss carryforwards	4,336	1,770
Intangible assets	1,799	1,837
Deferred compensation	2,089	2,218
Carryforward of tax credits	4,585	2,251
Receivable write-offs	641	840
Stock compensation	179	179
Depreciation	1,871	743
Other	2,054	1,925
	24,114	18,888
Less: Valuation allowance	20,865	16,126
Total deferred tax assets	3,249	2,762
Deferred tax liabilities:
Other	(2,321)	(1,925)
Total deferred tax liabilities	(2,321)	(1,925)
Net deferred tax asset	$ 928	$ 837

Note 9 - Income Taxes (Detail) - Reconciliation of Unrecognized Tax Benefits - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2012	Dec. 31, 2011
Balance	$ 185	$ 213
Lapse of statute	$ (28)	$ (50)

Note 9 - Income Taxes (Detail) - Income Before Income Taxes From Domestic and Foreign Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2012	Dec. 31, 2011	Jan. 01, 2011
Domestic	$ (11,550)	$ (6,200)	$ (8,744)
Foreign	(36,879)	3,548	6,272
Total	$ (48,429)	$ (2,652)	$ (2,472)

Note 9 - Income Taxes (Detail) - Tax Years Remaining Open in Major Taxing Jurisdictions	12 Months Ended
	Dec. 29, 2012
United States [Member]
Major Taxing Jurisdictions	2008 through 2012
United Kingdom [Member]
Major Taxing Jurisdictions	2006 through 2012
Canada [Member]
Major Taxing Jurisdictions	2009 through 2012
France [Member]
Major Taxing Jurisdictions	2007 through 2012
Ireland [Member]
Major Taxing Jurisdictions	2007 through 2012

Note 10 - Long-Term Debt (Detail) - USD ($) $ in Millions	Dec. 29, 2012	Dec. 21, 2012
Line of Credit Facility, Maximum Borrowing Capacity		$ 35.0
Pledge of Ownership Interest in Foreign Subsidiaries		65.00%
Debt Instrument, Basis Spread on Variable Rate		1.80%
Letters of Credit Outstanding, Amount	$ 1.1
Line of Credit Facility, Remaining Borrowing Capacity	$ 33.9

Note 11 - Commitments and Contingencies (Detail) £ in Millions, $ in Millions	12 Months Ended
	Dec. 29, 2012 USD ($)	Dec. 31, 2011 USD ($)	Jan. 01, 2011 USD ($)	Dec. 29, 2012 GBP (£)
Operating Leases, Rent Expense	$ 48.2	$ 48.2	$ 47.7
Operating Leases, Rent Expense, Contingent Rentals	1.2	$ 1.2	$ 1.0
Loss Contingency, Estimate of Possible Loss (in Pounds)	2.0			£ 1.2
Loss Contingency, Estimate of Possible Loss	$ 2.0			£ 1.2

- 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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 840
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6453985&loc=d3e41499-112717

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 840
-SubTopic 10
-Section 55
-Paragraph 40
-Subparagraph (Note 3)
-URI http://asc.fasb.org/extlink&oid=6584154&loc=d3e38371-112697

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Contingent Rentals
-URI http://asc.fasb.org/extlink&oid=6508509

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 840
-SubTopic 10
-Section 25
-Paragraph 35
-URI http://asc.fasb.org/extlink&oid=7579899&loc=d3e35050-112683

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 840
-SubTopic 10
-Section 40
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6452616&loc=d3e36728-112689

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 840
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6452660&loc=d3e36991-112694

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 98-9
-Paragraph 17
-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.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 13
-Paragraph 16
-Subparagraph c
-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.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 13
-Paragraph 106, 122
-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.

+ Details

Note 11 - Commitments and Contingencies (Detail) - Future Minimum Lease Payments $ in Thousands	Dec. 29, 2012 USD ($)
2013	$ 45,264
2014	39,229
2015	33,587
2016	25,425
2017	18,518
Subsequent to 2017	43,652
	$ 205,675

Note 12 - Earnings (Loss) Per Share (Detail) - shares	12 Months Ended
Note 12 - Earnings (Loss) Per Share (Detail) - shares	Dec. 29, 2012	Dec. 31, 2011	Jan. 01, 2011
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	1,155,239	1,210,816	627,456

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Antidilution
-URI http://asc.fasb.org/extlink&oid=6505113

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Diluted Earnings Per Share
-URI http://asc.fasb.org/extlink&oid=6510752

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Contingent Stock Agreement
-URI http://asc.fasb.org/extlink&oid=6508534

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph c
-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.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 13, 14
-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.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-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.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-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.

+ Details

Note 12 - Earnings (Loss) Per Share (Detail) - Computation Basic and Diluted Earnings Per Common Share - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 29, 2012	Dec. 31, 2011	Jan. 01, 2011
NUMERATOR:
Net (loss) earnings before allocation of earnings to participating securities (in Dollars)	$ (49,295)	$ (17,062)	$ 104
Less: Earnings allocated to participating securities (in Dollars)			7
Net (loss) earnings after allocation of earnings to participating securities (in Dollars)	$ (49,295)	$ (17,062)	$ 97
DENOMINATOR:
Weighted average number of common shares outstanding - basic	16,331,672	17,371,315	18,601,465
Dilutive effect of share-based awards:			51,547
Weighted average number of common shares outstanding - dilutive	16,331,672	17,371,315	18,653,012
Basic (loss) earnings per common share attributable to Build-A-Bear Workshop, Inc, stockholders: (in Dollars per share)	$ (3.02)	$ (0.98)	$ 0.01
Diluted (loss) earnings per common share attributable to Build-A-Bear Workshop, Inc, stockholders (in Dollars per share)	$ (3.02)	$ (0.98)	$ 0.01

Note 13 - Stock Incentive Plans (Detail) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 29, 2012	Dec. 31, 2011	Jan. 01, 2011	Jan. 02, 2010	Jan. 03, 2009
Stock Options [Member]
Reduction in Number of Shares for Stock Award (in Shares)					1
Restricted Stock [Member]
Reduction in Number of Shares for Stock Award (in Shares)					1.27
Stock Issued During Period, Shares, Restricted Stock Award, Gross (in Shares)	278,308	455,640	402,656
Annual Board Grant [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	1 year	1 year	6 months
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period					1 year
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate		1.20%	2.10%	2.30%
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share)	$ 3.59	$ 5.31	$ 5.94
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period					4 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate		2.50%	3.40%	3.10%
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share)	$ 8.32	$ 7.94	$ 9.64
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in Shares)					3,230,000
Stock Option Expiration					10 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	4 years	4 years	4 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate		0.00%	0.00%	0.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate		65.00%	65.00%	65.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term		6 years 3 months	6 years 3 months	6 years 3 months
Grant Date Fair Value of Options (in Dollars)		$ 1.2
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Total Intrinsic Value (in Dollars)	$ 0.0	$ 0.1	$ 0.2
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in Shares)	608,864	1,104,894
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value (in Dollars)	$ 4.6	$ 2.5	$ 2.6
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share)	$ 8.32	$ 6.22	$ 6.63
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized (in Shares)	87,962	77,151	83,646
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized (in Dollars)	$ 4.3

Note 13 - Stock Incentive Plans (Detail) - Summary of the Balance and Activity for the Plans Related to Stock Options - $ / shares	12 Months Ended
	Dec. 29, 2012	Dec. 31, 2011	Jan. 01, 2011
Outstanding Number of Shares	1,155,239	1,210,816	1,125,223
Outstanding Weighted Average Exercise Price (in Dollars per share)	$ 8.53	$ 8.49	$ 8.73
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2	6 years
Options Exercisable As Of:
December 29, 2012	704,937
December 29, 2012 (in Dollars per share)	$ 10.06
December 29, 2012	5 years 36 days
Granted Number of Shares	228	305,727	391,228
Granted Weighted Average Exercise Price (in Dollars per share)	$ 8.32	$ 6.22	$ 6.63
Exercised Number of Shares		55,501	28,484
Exercised Weighted Average Exercise Price (in Dollars per share)		$ 5.13	$ 0.87
Forfeited Number of Shares	55,805	164,633	42,868
Forfeited Weighted Average Exercise Price (in Dollars per share)	$ 7.79	$ 7.04	$ 9.32

Note 13 - Stock Incentive Plans (Detail) - Summary of Plans Related to Unvested Restricted Stock - Restricted Stock [Member] - $ / shares	12 Months Ended
	Dec. 29, 2012	Dec. 31, 2011	Jan. 01, 2011
Outstanding Number of Shares	860,325	1,438,131	1,468,373
Outstanding Weighted Average Grant Date Fair Value (in Dollars per share)	$ 5.78	$ 5.85	$ 6.32
Granted Number of Shares	366,270	532,791	486,302
Granted Weighted Average Grant Date Fair Value (in Dollars per share)	$ 4.97	$ 6.46	$ 6.56
Vested Number of Shares	874,852	394,766	376,142
Vested Weighted Average Grant Date Fair Value (in Dollars per share)	$ 5.53	$ 8.52	$ 10.05
Forfeited Number of Shares	69,224	168,267	92,095
Forfeited Weighted Average Grant Date Fair Value (in Dollars per share)	$ 6.03	$ 5.68	$ 6.73

- Definition

The weighted average fair value of nonvested awards on equity-based plans excluding option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, revenue or profit achievement stock award plan) for which the employer is contingently obligated to issue equity instruments or transfer assets to an employee who has not yet satisfied service or performance criteria necessary to gain title to proceeds from the sale of the award or underlying shares or units.

+ References + Details

Note 13 - Stock Incentive Plans (Detail) - Future Compensation Expense Related to Previously Issued Options and Restricted Stock $ in Thousands	Dec. 29, 2012 USD ($)
2013	$ 901
2014	1,992
2015	1,117
2016	328
	$ 4,338

Note 14 - Stockholders' Equity (Detail) - Summary Changes in Outstanding Shares of Common Stock - shares	12 Months Ended
	Dec. 29, 2012	Dec. 31, 2011	Jan. 01, 2011
Stock
Shares, common stock	17,068,182	17,405,270	19,631,623
Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding	29,612	302,007	318,045
Repurchase of shares	(366,700)	(2,528,360)	(1,133,765)

- Definition

Number of shares issued during the period as a result of an employee stock purchase plan.

+ References + Details

Note 15 - Related-Party Transactions (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 29, 2012	Dec. 31, 2011	Jan. 01, 2011
Related Party Transaction, Expenses from Transactions with Related Party	$ 0.9	$ 0.5	$ 0.6
Accounts Payable, Related Parties	0.0	0.0
Related Party Transaction, Amounts of Transaction	2.2	2.4	$ 2.8
Due to Related Parties, Current	$ 0.7	$ 0.5

- Definition

Amount for accounts payable to related parties.

+ References + Details

- Definition

Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer).

+ References + Details

Note 16 - Major Vendors (Detail)	12 Months Ended
Note 16 - Major Vendors (Detail)	Dec. 29, 2012	Dec. 31, 2011	Jan. 01, 2011
Number of Major Vendors	3
Concentration Risk, Percentage	80.00%	81.00%	73.00%

Note 17 - Segment Information (Detail)	12 Months Ended
Note 17 - Segment Information (Detail)	Dec. 29, 2012
Number of Reportable Segments	3

Note 17 - Segment Information (Detail) - Financial Information for the Company’s Reportable Segments - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2012	Dec. 31, 2011	Jan. 01, 2011
Retail [Member]
Fiscal 2012
Net sales to external customers, by segments	$ 374,553	$ 387,041	$ 387,163
Income (loss) before income taxes, by segments	(49,215)	(6,553)	(6,858)
Capital expenditures, by segments	17,116	12,137	14,490
Depreciation and amortization, by segments	21,243	23,992	26,482
Total Assets as of:
Total Assets, by segments	182,186	229,190
Commercial [Member]
Fiscal 2012
Net sales to external customers, by segments	2,790	3,943	11,246
Income (loss) before income taxes, by segments	(1,207)	1,940	2,827
Total Assets as of:
Total Assets, by segments	7,098	9,877
International Franchising [Member]
Fiscal 2012
Net sales to external customers, by segments	3,598	3,391	3,043
Income (loss) before income taxes, by segments	1,993	1,961	1,559
Capital expenditures, by segments	152	111	159
Depreciation and amortization, by segments	179	240	494
Total Assets as of:
Total Assets, by segments	2,818	2,504
Net sales to external customers, by segments	380,941	394,375	401,452
Income (loss) before income taxes, by segments	(48,429)	(2,652)	(2,472)
Capital expenditures, by segments	17,268	12,248	14,649
Depreciation and amortization, by segments	21,422	24,232	$ 26,976
Total Assets, by segments	$ 192,102	$ 241,571

Note 17 - Segment Information (Detail) - Sales to External Customers and Long-lived Assets by Geographic Area - USD ($)
$ in Thousands

12 Months Ended

Dec. 29, 2012

Dec. 31, 2011

Jan. 01, 2011

North America [Member]

Fiscal 2012

Net sales to external customers, by geographic areas

^[1]

$ 306,049

$ 316,853

$ 328,524

Property and equipment, net, by geographic areas

^[1]

61,995

65,902

76,729

Europe [Member]

Fiscal 2012

Net sales to external customers, by geographic areas

^[2]

72,788

75,469

70,864

Property and equipment, net, by geographic areas

^[2]

9,464

11,543

11,300

Other Geographic Region [Member]

Fiscal 2012

Net sales to external customers, by geographic areas

^[3]

2,104

2,053

2,064

Property and equipment, net, by geographic areas

^[3]

Net sales to external customers, by geographic areas

380,941

394,375

401,452

Property and equipment, net, by geographic areas

$ 71,459

$ 77,445

$ 88,029

[1]	North America includes the United States, Canada, Puerto Rico and Mexico
[2]	Europe includes the United Kingdom, Ireland, franchise businesses in Europe and, prior to 2011, Company-owned stores in France
[3]	Other includes franchise businesses outside of North America and Europe

Note 18 - Subsequent Event (Detail) - USD ($) $ in Thousands	2 Months Ended		12 Months Ended
	Mar. 08, 2013	Feb. 28, 2013	Dec. 29, 2012	Dec. 31, 2011	Jan. 01, 2011
Subsequent Event [Member]
Stock Repurchase Program, Authorized Amount		$ 50,000
Payments for Repurchase of Common Stock			$ 50,000
Stock Repurchase Program, Remaining Authorized Repurchase Amount	$ 7,400
Payments for Repurchase of Common Stock			$ 1,347	$ 15,002	$ 7,274

Schedule II - Valuation and Qualifying Accounts (Detail) - Valuation and Qualifying Accounts - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2012	Dec. 31, 2011
Deferred Tax Asset Valuation Allowance -
Valuation Allowance Balance	$ 20,865	$ 16,126
Charged to cost and expenses	4,739	15,565
Charged to other accounts	0	0
Deductions	$ 0	$ 0

Label	Element	Value
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice	$ 9.51
Unrecognized Tax Benefits	us-gaap_UnrecognizedTaxBenefits	$ 263,000
Valuation Allowances and Reserves, Balance	us-gaap_ValuationAllowancesAndReservesBalance	$ 561,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber	805,347
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue	$ 7.23
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber	1,450,308

- Definition

+ References + Details