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Document And Entity Information - shares	3 Months Ended
Document And Entity Information - shares	Mar. 30, 2013	May 06, 2013
Document and Entity Information [Abstract]
Entity Registrant Name	BUILD A BEAR WORKSHOP INC
Document Type	10-Q
Current Fiscal Year End Date	--12-29
Entity Common Stock, Shares Outstanding		17,080,701
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	Mar. 30, 2013
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q1

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Mar. 30, 2013	Dec. 29, 2012	Mar. 31, 2012
Current assets:
Cash and cash equivalents	$ 40,826	$ 45,171	$ 33,501
Inventories	37,824	46,904	45,584
Receivables	5,804	9,428	4,170
Prepaid expenses and other current assets	13,168	14,216	15,926
Deferred tax assets	73	987	480
Total current assets	97,695	116,706	99,661
Property and equipment, net of accumulated depreciation of $186,500; $189,134 and $179,357, respectively	68,048	71,459	74,771
Goodwill			33,423
Other intangible assets, net	617	633	728
Other assets, net	3,513	3,304	6,929
Total Assets	169,873	192,102	215,512
Current liabilities:
Accounts payable	25,918	38,984	22,741
Accrued expenses	8,698	11,570	7,296
Gift cards and customer deposits	27,439	30,849	25,221
Deferred revenue	5,017	4,800	5,431
Total current liabilities	67,072	86,203	60,689
Deferred franchise revenue	1,115	1,177	1,368
Deferred rent	19,068	20,843	22,728
Other liabilities	595	742	257
Stockholders' equity:
Preferred stock, par value $0.01, Shares authorized: 15,000,000; No shares issued or outstanding at March 30, 2013, December 29, 2012 and March 31, 2012
Common stock, par value $0.01, Shares authorized: 50,000,000; Issued and outstanding: 17,085,121; 17,068,182 and 17,394,761 shares, respectively	171	171	174
Additional paid-in capital	66,318	66,112	65,168
Accumulated other comprehensive loss	(9,016)	(7,683)	(7,689)
Retained earnings	24,550	24,537	72,817
Total stockholders' equity	82,023	83,137	130,470
Total Liabilities and Stockholders' Equity	$ 169,873	$ 192,102	$ 215,512

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ in Thousands	Mar. 30, 2013	Dec. 29, 2012	Mar. 31, 2012
Property and equipment, accumulated depreciation (in Dollars)	$ 186,500	$ 189,134	$ 179,357
Preferred stock, par value (in Dollars per share)	$ 0.01	$ 0.01	$ 0.01
Preferred stock, shares authorized (in Shares)	15,000,000	15,000,000	15,000,000
Preferred stock, shares issued (in Shares)	0	0	0
Preferred stock, shares outstanding (in Shares)	0	0	0
Common stock, par value (in Dollars per share)	$ 0.01	$ 0.01	$ 0.01
Common stock, shares authorized (in Shares)	50,000,000	50,000,000	50,000,000
Common stock, shares issued (in Shares)	17,085,121	17,068,182	17,394,761
Common stock, shares outstanding (in Shares)	17,085,121	17,068,182	17,394,761

- Definition

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

+ References + Details

Condensed Consolidated Statements of Operations and Comprehensive (Loss) Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2013	Mar. 31, 2012
Revenues:
Net retail sales	$ 102,931	$ 95,200
Commercial revenue	473	376
Franchise fees	861	797
Total revenues	104,265	96,373
Costs and expenses:
Cost of merchandise sold	60,471	57,466
Selling, general and administrative	43,735	40,126
Interest expense (income), net	(51)	(86)
Total costs and expenses	104,155	97,506
Income (loss) before income taxes	110	(1,133)
Income tax expense (benefit)	97	(116)
Net income (loss)	13	(1,017)
Foreign currency translation adjustment	(1,333)	2,476
Comprehensive (loss) income	$ (1,320)	$ 1,459
Earnings (loss) per common share:
Basic (in Dollars per share)	$ 0.00	$ (0.06)
Diluted (in Dollars per share)	$ 0.00	$ (0.06)
Shares used in computing common per share amounts:
Basic (in Shares)	16,231,291	16,038,880
Diluted (in Shares)	16,231,291	16,038,880

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2013	Mar. 31, 2012
Cash flows from operating activities:
Net income (loss)	$ 13	$ (1,017)
Adjustments to reconcile net income (loss) to net cash from operating activities:
Depreciation and amortization	4,916	5,362
Deferred taxes	(40)	(83)
Loss from investment in affiliate		475
Store asset impairment	470
Loss on disposal of property and equipment	144	78
Stock-based compensation	812	1,121
Trade credit utilization	183	88
Change in assets and liabilities:
Inventories	8,575	6,502
Receivables	3,804	3,732
Prepaid expenses and other assets	907	1,926
Accounts payable and accrued expenses	(14,834)	(23,257)
Lease related liabilities	(1,658)	(1,221)
Gift cards and customer deposits	(3,257)	(3,167)
Deferred revenue	171	79
Net cash provided by (used in) operating activities	206	(9,382)
Cash flows from investing activities:
Purchases of property and equipment, net	(3,738)	(3,518)
Purchases of other assets and other intangible assets	(69)	(261)
Investment in unconsolidated affiliate		(475)
Net cash used in investing activities	(3,807)	(4,254)
Cash flows from financing activities:
Net cash used in financing activities	0	0
Effect of exchange rates on cash	(744)	770
Net decrease in cash and cash equivalents	(4,345)	(12,866)
Cash and cash equivalents, beginning of period	45,171	46,367
Cash and cash equivalents, end of period	$ 40,826	$ 33,501

Note 1 - Basis of Presentation

3 Months Ended

Mar. 30, 2013

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

1. Basis of Presentation

The condensed consolidated financial statements included herein are unaudited and have been prepared by Build-A-Bear Workshop, Inc. and its subsidiaries (collectively, the “Company”) pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (SEC). Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles (GAAP) have been condensed or omitted pursuant to such rules and regulations. The condensed consolidated balance sheet of the Company as of December 29, 2012 was derived from the Company’s audited consolidated balance sheet as of that date. All other condensed consolidated financial statements contained herein are unaudited and reflect all adjustments which are, in the opinion of management, necessary to summarize fairly the financial position of the Company and the results of the Company’s operations and cash flows for the periods presented. All of these adjustments are of a normal recurring nature. All significant intercompany balances and transactions have been eliminated in consolidation. Because of the seasonal nature of the Company’s operations, results of operations of any single reporting period should not be considered as indicative of results for a full year. These condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements for the fiscal year ended December 29, 2012, which were included in the Company’s annual report on Form 10-K filed with the SEC on March 14, 2013.

In the first quarter of fiscal 2013, the Company adopted new accounting guidance with regard to the presentation and disclosure of accumulated other comprehensive income (loss), according to the provisions of Accounting Standards Update 2013-02. The adoption of this guidance impacted disclosure and presentation of accumulated other comprehensive income (loss) only.

- Definition

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

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+ Details

Note 2 - Prepaid Expenses and Other Assets

3 Months Ended

Mar. 30, 2013

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

2. Prepaid Expenses and Other Assets

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

	March 30, 2013		December 29, 2012		March 31, 2012
Prepaid rent	$	7,692	$	8,736	$	8,014
Prepaid income taxes		111		-		282
Short-term investments		-		-		2,697
Other		5,365		5,480		4,933
	$	13,168	$	14,216	$	15,926

Note 3 - Property and Equipment

3 Months Ended

Mar. 30, 2013

Property, Plant and Equipment Disclosure [Text Block]

3. Property and Equipment

In 2012, the Company initiated a turnaround plan that includes the closure of 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 this review for the first quarter of fiscal 2013, 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 $0.5 million were recorded in the thirteen weeks ended March 30, 2013, which are included in selling, general and administrative expenses as a component of income 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. There were no similar impairments in the thirteen weeks ended March 31, 2012.

- 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 4 - Stock-based Compensation

3 Months Ended

Mar. 30, 2013

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

4. Stock-based Compensation

The following table is a summary of the balances and activity for the Plans related to restricted stock and stock options for the thirteen weeks ended March 30, 2013:

	Restricted Stock		Options
Outstanding, December 29, 2012		860,325		1,155,239
Granted		140,940		—
Vested		312,606		—
Exercised		—		—
Forfeited		8,697		2,118
Canceled or expired		—		—
Outstanding, March 30, 2013		679,962		1,153,121

For the thirteen weeks ended March 30, 2013 and March 31, 2012, selling, general and administrative expenses include $0.8 million and $1.1 million of stock-based compensation expense, respectively. As of March 30, 2013, there was $4.1 million of total unrecognized compensation expense related to nonvested restricted stock and option awards which is expected to be recognized over a weighted-average period of 1.6 years.

The total fair value of shares vested during the thirteen weeks ended March 30, 2013 and March 31, 2012 was $1.6 million and $4.0 million, respectively.

- 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.

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+ Details

Note 5 - Income Taxes	3 Months Ended
Note 5 - Income Taxes	Mar. 30, 2013
Income Tax Disclosure [Text Block]	5. Income Taxes In prior years, the Company recorded a valuation allowance on substantially all of its deferred tax assets. The effective tax rate was 88.2% for the thirteen weeks ended March 30, 2013 compared to 10.2% for the thirteen weeks ended March 31, 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.

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+ Details

Note 6 - Earnings or Loss per Share

3 Months Ended

Mar. 30, 2013

Earnings Per Share [Text Block]

6. Earnings or Loss per Share

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

	Thirteen weeks ended
	March 30, 2013		March 31, 2012

NUMERATOR:
Net income (loss) before allocation of earnings to participating securities	$	13	$	(1,017	)
Less: Earnings allocated to participating securities		1		-
Net income (loss) after allocation of earnings to participating securities	$	12	$	(1,017	)

DENOMINATOR:
Weighted average number of common shares outstanding - basic		16,231,291		16,038,880
Dilutive effect of share-based awards		-		-
Weighted average number of common shares outstanding - dilutive		16,231,291		16,038,880
Basic income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders:	$	0.00	$	(0.06	)
Diluted income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$	0.00	$	(0.06	)

In calculating diluted earnings per share for the thirteen week period ended March 30, 2013, options to purchase 1,153,121 shares of common shares that were outstanding at the end of the period were not included in the computation of diluted earnings per share due to their anti-dilutive effect.

Due to the net loss for the thirteen week periods ended March 31, 2012, the denominator for diluted loss per common share is the same as the denominator for basic loss per common share for those periods because the inclusion of the 1,203,604 outstanding stock options would be anti-dilutive.

Note 7 - Comprehensive Income or Loss

3 Months Ended

Mar. 30, 2013

Comprehensive Income (Loss) Note [Text Block]

7. Comprehensive Income or Loss

The difference between comprehensive income or loss and net income or loss results from foreign currency translation adjustments on the balance sheets of subsidiaries whose functional currency is not the US Dollar. The accumulated other comprehensive loss balance at March 30, 2013 and December 29, 2012 is comprised entirely of foreign currency translation. For the thirteen weeks ended March 30, 2013 and March 31, 2012, there were no reclassifications out of accumulated other comprehensive loss.

- Definition

The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

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Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 14-26
-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 8 - Segment Information

3 Months Ended

Mar. 30, 2013

Segment Reporting Disclosure [Text Block]

8. Segment Information

The Company’s operations are conducted through three operating segments consisting of retail, commercial and international franchising. The retail segment includes the operating activities of company-owned stores in the United States, Canada, the United Kingdom and Ireland and other retail delivery operations, including the Company’s web store, pop-up stores and non-traditional store locations such as a baseball park. The commercial segment includes the Company’s transactions with other businesses, mainly comprised of licensing the Company’s intellectual properties for third party use and wholesale activities. The international franchising segment includes the licensing activities of the Company’s franchise agreements with store locations in Europe, outside of the United Kingdom and Ireland, Asia, Australia, the Middle East, Africa, Mexico and South America. The operating segments have discrete sources of revenue, different capital structures and different cost structures. These operating segments represent the basis on which the Company’s chief operating decision maker regularly evaluates the business in assessing performance, determining the allocation of resources and the pursuit of future growth opportunities. Accordingly, the Company has determined that each of its operating segments represent 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 reportable segments (in thousands):

	Retail			Commercial			International Franchising			Total
Thirteen Weeks ended March 30, 2013
Net sales to external customers	$	102,931		$	473		$	861		$	104,265
Income (loss) before income taxes		(72	)		235			(53	)		110
Capital expenditures, net		3,778			-			29			3,807
Depreciation and amortization		4,871			-			45			4,916
Thirteen Weeks ended March 31, 2012
Net sales to external customers	$	95,200		$	376		$	797		$	96,373
Income (loss) before income taxes		(1,465	)		(79	)		411			(1,133	)
Capital expenditures, net		3,764			-			15			3,779
Depreciation and amortization		5,319			-			43			5,362

Total Assets as of:
March 30, 2013	$	160,404		$	7,173		$	2,296		$	169,873
March 31, 2012	$	203,491		$	9,522		$	2,499		$	215,512

The Company’s reportable segments are primarily determined by the types of products and services that they offer. Each reportable segment may operate in many geographic areas. The Company allocates revenues to geographic areas based on the location of the customer or franchisee. The following schedule is a summary of the Company’s sales to external customers and long-lived assets by geographic area (in thousands):

	North America (1)		Europe (2)		Other (3)		Total
Thirteen weeks ended March 30, 2013
Net sales to external customers	$	86,206	$	17,584	$	475	$	104,265
Property and equipment, net		59,375		8,673		-		68,048
Thirteen weeks ended March 31, 2012
Net sales to external customers	$	80,200	$	15,710	$	463	$	96,373
Property and equipment, net		63,364		11,407		-		74,771

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 and franchise businesses in Europe

(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.

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-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.

+ Details

Note 9 - Contingencies

3 Months Ended

Mar. 30, 2013

Commitments and Contingencies Disclosure [Text Block]

9. Contingencies

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 2012, the Company received notification from the customs authority that it intends to assess approximately £1.2 million, or approximately USD$2 million, 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

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+ Details

Note 10 - Subsequent Event	3 Months Ended
Note 10 - Subsequent Event	Mar. 30, 2013
Subsequent Events [Text Block]	10. Subsequent Event On April 30, 2013, the Company amended its existing bank line of credit to reduce the minimum tangible net worth requirement and the fixed charge coverage ratio for the remainder of the agreement.

Note 2 - Prepaid Expenses and Other Assets (Tables)

3 Months Ended

Mar. 30, 2013

Schedule of Other Assets [Table Text Block]

	March 30, 2013		December 29, 2012		March 31, 2012
Prepaid rent	$	7,692	$	8,736	$	8,014
Prepaid income taxes		111		-		282
Short-term investments		-		-		2,697
Other		5,365		5,480		4,933
	$	13,168	$	14,216	$	15,926

Note 4 - Stock-based Compensation (Tables)

3 Months Ended

Mar. 30, 2013

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

	Restricted Stock		Options
Outstanding, December 29, 2012		860,325		1,155,239
Granted		140,940		—
Vested		312,606		—
Exercised		—		—
Forfeited		8,697		2,118
Canceled or expired		—		—
Outstanding, March 30, 2013		679,962		1,153,121

- Definition

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

+ References + Details

Note 6 - Earnings or Loss per Share (Tables)

3 Months Ended

Mar. 30, 2013

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

	Thirteen weeks ended
	March 30, 2013		March 31, 2012

NUMERATOR:
Net income (loss) before allocation of earnings to participating securities	$	13	$	(1,017	)
Less: Earnings allocated to participating securities		1		-
Net income (loss) after allocation of earnings to participating securities	$	12	$	(1,017	)

DENOMINATOR:
Weighted average number of common shares outstanding - basic		16,231,291		16,038,880
Dilutive effect of share-based awards		-		-
Weighted average number of common shares outstanding - dilutive		16,231,291		16,038,880
Basic income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders:	$	0.00	$	(0.06	)
Diluted income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$	0.00	$	(0.06	)

Note 8 - Segment Information (Tables)

3 Months Ended

Mar. 30, 2013

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

	Retail			Commercial			International Franchising			Total
Thirteen Weeks ended March 30, 2013
Net sales to external customers	$	102,931		$	473		$	861		$	104,265
Income (loss) before income taxes		(72	)		235			(53	)		110
Capital expenditures, net		3,778			-			29			3,807
Depreciation and amortization		4,871			-			45			4,916
Thirteen Weeks ended March 31, 2012
Net sales to external customers	$	95,200		$	376		$	797		$	96,373
Income (loss) before income taxes		(1,465	)		(79	)		411			(1,133	)
Capital expenditures, net		3,764			-			15			3,779
Depreciation and amortization		5,319			-			43			5,362

Total Assets as of:
March 30, 2013	$	160,404		$	7,173		$	2,296		$	169,873
March 31, 2012	$	203,491		$	9,522		$	2,499		$	215,512

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

	North America (1)		Europe (2)		Other (3)		Total
Thirteen weeks ended March 30, 2013
Net sales to external customers	$	86,206	$	17,584	$	475	$	104,265
Property and equipment, net		59,375		8,673		-		68,048
Thirteen weeks ended March 31, 2012
Net sales to external customers	$	80,200	$	15,710	$	463	$	96,373
Property and equipment, net		63,364		11,407		-		74,771

- 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

Note 2 - Prepaid Expenses and Other Assets (Detail) - Prepaid Expenses and Other Current Assets - USD ($) $ in Thousands	Mar. 30, 2013	Dec. 29, 2012	Mar. 31, 2012
Prepaid rent	$ 7,692	$ 8,736	$ 8,014
Prepaid income taxes	111		282
Short-term investments			2,697
Other	5,365	5,480	4,933
	$ 13,168	$ 14,216	$ 15,926

Note 3 - Property and Equipment (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 30, 2013	Mar. 31, 2012
Asset Impairment Charges	$ 0.5	$ 0.0

Note 4 - Stock-based Compensation (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 30, 2013	Mar. 31, 2012
Allocated Share-based Compensation Expense	$ 0.8	$ 1.1
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized	$ 4.1
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized, Period for Recognition	1 year 219 days
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Total Fair Value	$ 1.6	$ 4.0

- Definition

Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees.

+ References + Details

Note 4 - Stock-based Compensation (Detail) - Restricted Stock and Stock Options	3 Months Ended
	Mar. 30, 2013 shares
Restricted Stock [Member]
Granted	140,940
Vested	312,606
Exercised	0
Forfeited	8,697
Canceled or expired	0
Outstanding, March 30, 2013	679,962
Stock Options [Member]
Vested	0
Exercised	0
Forfeited	2,118
Canceled or expired	0
Outstanding, March 30, 2013	1,153,121

Note 5 - Income Taxes (Detail)	3 Months Ended
Note 5 - Income Taxes (Detail)	Mar. 30, 2013	Mar. 31, 2012
Effective Income Tax Rate, Continuing Operations	88.20%	10.20%

Note 6 - Earnings or Loss per Share (Detail) - shares	3 Months Ended
Note 6 - Earnings or Loss per Share (Detail) - shares	Mar. 30, 2013	Mar. 31, 2012
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	1,153,121	1,203,604

- 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

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+ Details

Note 6 - Earnings or Loss per Share (Detail) - Basic and Diluted Earnings Per Share - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 30, 2013	Mar. 31, 2012
NUMERATOR:
Net income (loss) before allocation of earnings to participating securities	$ 13	$ (1,017)
Less: Earnings allocated to participating securities	1
Net income (loss) after allocation of earnings to participating securities	$ 12	$ (1,017)
DENOMINATOR:
Weighted average number of common shares outstanding - basic (in Shares)	16,231,291	16,038,880
Weighted average number of common shares outstanding - dilutive (in Shares)	16,231,291	16,038,880
Basic income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders: (in Dollars per share)	$ 0.00	$ (0.06)
Diluted income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders (in Dollars per share)	$ 0.00	$ (0.06)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References + Details

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Net Income
-URI http://asc.fasb.org/extlink&oid=6518256

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.19)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

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

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.18)
-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.22)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Other Comprehensive Income
-URI http://asc.fasb.org/extlink&oid=6519514

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e565-108580

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-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 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 10, 15
-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 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph A7
-Appendix A

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 87-21
-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 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 19
-Article 5

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph a
-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 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 28, 29, 30
-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 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 20
-Article 9

+ Details

- Definition

The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.

+ References + Details

- Definition

Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.

+ References

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

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1448-109256

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Weighted-Average Number of Common Shares Outstanding
-URI http://asc.fasb.org/extlink&oid=6528421

Reference 4: 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 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 8
-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 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.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph a
-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 7 - Comprehensive Income or Loss (Detail) - USD ($)	3 Months Ended
	Mar. 30, 2013	Mar. 31, 2012
Translation Adjustment Functional to Reporting Currency, Loss (Gain), Reclassified to Earnings, Net of Tax	$ 0	$ 0

- Definition

Amounts reclassified from other comprehensive income to earnings during the period related to translation from functional currency to reporting currency, as a result of the sale or complete or substantially complete liquidation of an investment in a foreign entity. Net of tax effect.

+ References + Details

Note 8 - Segment Information (Detail)	3 Months Ended
Note 8 - Segment Information (Detail)	Mar. 30, 2013
Number of Operating Segments	3

Note 8 - Segment Information (Detail) - Financial Information by Segments - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2013	Mar. 31, 2012	Dec. 29, 2012
Retail [Member]
Net sales to external customers	$ 102,931	$ 95,200
Income (loss) before income taxes	(72)	(1,465)
Capital expenditures, net	3,778	3,764
Depreciation and amortization	4,871	5,319
Total Assets as of:
Total assets	160,404	203,491
Commercial [Member]
Net sales to external customers	473	376
Income (loss) before income taxes	235	(79)
Total Assets as of:
Total assets	7,173	9,522
International Franchising [Member]
Net sales to external customers	861	797
Income (loss) before income taxes	(53)	411
Capital expenditures, net	29	15
Depreciation and amortization	45	43
Total Assets as of:
Total assets	2,296	2,499
Net sales to external customers	104,265	96,373
Income (loss) before income taxes	110	(1,133)
Capital expenditures, net	3,807	3,779
Depreciation and amortization	4,916	5,362
Total assets	$ 169,873	$ 215,512	$ 192,102

- Definition

The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.

+ References + Details

Note 8 - Segment Information (Detail) - Sales to External Customers and Long-lived Assets by Geographic Area - USD ($)
$ in Thousands

3 Months Ended

Mar. 30, 2013

Mar. 31, 2012

Dec. 29, 2012

North America [Member]

Net sales to external customers

^[1]

$ 86,206

$ 80,200

Property and equipment, net

^[1]

59,375

63,364

Europe [Member]

Net sales to external customers

^[2]

17,584

15,710

Property and equipment, net

^[2]

8,673

11,407

Other Geographic Region [Member]

Net sales to external customers

^[3]

475

463

Property and equipment, net

^[3]

Net sales to external customers

104,265

96,373

Property and equipment, net

$ 68,048

$ 74,771

$ 71,459

[1]	North America includes the United States, Canada, Puerto Rico and franchise business in Mexico
[2]	Europe includes the United Kingdom, Ireland and franchise businesses in Europe
[3]	Other includes franchise businesses outside of the North America and Europe

Note 9 - Contingencies (Detail) - Mar. 30, 2013 £ in Millions, $ in Millions	USD ($)	GBP (£)
Loss Contingency, Range of Possible Loss, Maximum	$ 2	£ 1.2

Label	Element	Value
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber	1,155,239
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber	860,325