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Prepaid Expenses and Other Assets [Text Block]

2. Prepaid Expenses and Other Assets

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

	April 2,		January 2,		April 4,
	2016		2016		2015
Prepaid rent	$	7,833	$	7,852	$	8,283
Short-term investment		12		1,458		984
Other		7,225		7,002		4,624
Total	$	15,070	$	16,312	$	13,891

Note 3 - Accrued Expenses

3 Months Ended

Apr. 02, 2016

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

Accrued Expenses

Accrued expenses consist of the following (in thousands):

	April 2,		January 2,		April 4,
	2016		2016		2015

Accrued wages, bonuses and related expenses	$	9,373	$	8,035	$	12,276
Sales tax payable		2,049		6,374		2,571
Accrued rent and related expenses		4,579		4,307		2,603
Current income taxes payable		1,959		570		1,216
Total	$	17,960	$	19,286	$	18,666

Note 4 - Stock-based Compensation

3 Months Ended

Apr. 02, 2016

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

. Stock-based Compensation

For the thirteen weeks ended April 2, 2016 and April 4, 2015, selling, general and administrative expenses include $0.7 million and $0.5 million of stock-based compensation expense, respectively. As of April 2, 2016, there was $6.2 million of total unrecognized compensation expense related to nonvested restricted stock and option awards which is expected to be recognized over a weighted-average period of 1.7 years.

The following table is a summary of the balances and activity for the plan related to stock options for the thirteen weeks ended April 2, 2016:

	Options
	Shares		Weighted Average Exercise Price
Outstanding, January 2, 2016		574,851	$	8.30
Granted		211,995		13.69
Exercised		9,788		5.91
Forfeited		—		—
Canceled or expired		—		—
Outstanding, April 2, 2016		777,058	$	9.80

The following table is a summary of the balances and activity for the plan related to time-based and earned performance-based restricted stock for the thirteen weeks ended April 2, 2016:

	Restricted Stock				Performance Shares
	Shares		Weighted Average Grant Date Fair Value		Shares		Weighted Average Grant Date Fair Value
Outstanding, January 2, 2016		276,553	$	11.93		84,062	$	20.70
Granted		157,160		13.47		175,945		13.69
Vested		89,748		10.67		7,039		20.56
Forfeited		—		—		—		—
Canceled or expired		—		—		12,493		20.56
Outstanding, April 2, 2016		343,965	$	12.97		240,475	$	15.58

The total fair value of shares of time-based and performance-based restricted stock vested during the thirteen weeks ended April 2, 2016 and April 4, 2015 was $1.2 million and $3.0 million, respectively.

In March 2016, the Company awarded performance-based restricted stock subject to the achievement of pre-established net income objectives for fiscal 2016. Additionally, the Company awarded three-year performance-based restricted stock subject to the achievement of pre-established cumulative consolidated total net revenue goals for fiscal 2016, 2017 and 2018. These shares have a payout opportunity ranging from 50% to 200% of the target number of shares. In 2016, the number of shares earned relating to the performance shares issued in 2015 subject to the achievement of pre-established pre-tax income objectives for fiscal 2015 was 21,118.

- 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 + Details

Note 5 - Income Taxes	3 Months Ended
Note 5 - Income Taxes	Apr. 02, 2016
Notes to Financial Statements
Income Tax Disclosure [Text Block]	5. Income Taxes The effective tax rate was 33.3% for the thirteen weeks ended April 2, 2016 compared to 3.3% for the thirteen weeks ended April 4, 2015. The change in the Company’s tax rate was driven by the release of its valuation allowance on its domestic deferred tax assets in fiscal 2015.

Note 6 - Income Per Share

3 Months Ended

Apr. 02, 2016

Earnings Per Share [Text Block]

Income

per Share

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

	Thirteen weeks ended
	April 2, 2016		April 4, 2015

NUMERATOR:
Net income before allocation of earnings to participating securities	$	3,518	$	6,822
Less: Earnings allocated to participating securities		73		161
Net income after allocation of earnings to participating securities	$	3,445	$	6,661

DENOMINATOR:
Weighted average number of common shares outstanding - basic		15,410,699		16,399,397
Dilutive effect of share-based awards		181,648		271,943
Weighted average number of common shares outstanding - dilutive		15,592,347		16,671,340
Basic income per common share attributable to Build-A-Bear Workshop, Inc. stockholders:	$	0.22	$	0.41
Diluted income per common share attributable to Build-A-Bear orkshop, Inc. stockholders	$	0.22	$	0.40

In calculating diluted earnings per share for the thirteen week periods ended April 2, 2016 and April 4, 2015, options to purchase 154,655 shares and 60,825 shares, respectively, of common stock that were outstanding at the end of the period were not included in the computation of diluted income per share due to their anti-dilutive effect.

Note 7 - Comprehensive Income	3 Months Ended
Note 7 - Comprehensive Income	Apr. 02, 2016
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	7 . Comprehensive Income The difference between comprehensive income and net income results from foreign currency translation adjustments on the balance sheets of subsidiaries whose functional currency is not the U.S. Dollar. The accumulated other comprehensive loss balance at April 2, 2016, January 2, 2016 and April 4, 2015 is comprised entirely of foreign currency translation. For the thirteen weeks ended April 2, 2016 and April 4, 2015, 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.

+ References

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+ Details

Note 8 - Segment Information

3 Months Ended

Apr. 02, 2016

Segment Reporting Disclosure [Text Block]

8. Segment Information

The Company’s operations are conducted through three operating segments consisting of direct-to-consumer (DTC), formerly retail, international franchising, and commercial. The DTC segment includes the operating activities of company-owned stores in the United States, Canada, the United Kingdom, Ireland and Denmark and other retail delivery operations, including the Company’s e-commerce sites and temporary stores. The international franchising segment includes the licensing activities of the Company’s franchise agreements with store locations in Europe, (outside of the United Kingdom, Ireland and Denmark), Asia, Australia, the Middle East, Africa and Mexico. The 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 operating segments have discrete sources of revenue, different capital structures and different cost structures. These operating segments represent the basis on which the Company’s chief operating decision maker regularly evaluates the business in assessing performance, determining the allocation of resources and the pursuit of future growth opportunities. Accordingly, the Company has determined that each of its operating segments represent a reportable segment. The three reportable segments follow the same accounting policies used for the Company’s consolidated financial statements.

Following is a summary of the financial information for the Company’s reportable segments (in thousands):

	Direct-to-		International
	Consumer		Franchising			Commercial		Total
Thirteen weeks ended April 2, 2016
Net sales to external customers	$	94,056	$	439		$	481	$	94,976
Income before income taxes		5,196		(67	)		143		5,272
Capital expenditures, net		6,179		6			-		6,185
Depreciation and amortization		3,769		41			1		3,811
Thirteen weeks ended April 4, 2015
Net sales to external customers	$	91,664	$	551		$	1,178	$	93,393
Income before income taxes		6,104		130			818		7,052
Capital expenditures, net		2,858		20			-		2,878
Depreciation and amortization		4,181		37			-		4,218

Total Assets as of:
April 2, 2016	$	188,999	$	1,711		$	5,305	$	196,015
April 4, 2015	$	184,615	$	2,510		$	4,912	$	192,037

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 April 2, 2016
Net sales to external customers	$	79,507	$	15,208	$	261	$	94,976
Property and equipment, net		61,164		7,313		409		68,886
Thirteen weeks ended April 4, 2015
Net sales to external customers	$	76,646	$	16,416	$	331	$	93,393
Property and equipment, net		53,346		5,877		-		59,223

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, Denmark 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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+ Details

Note 9 - Contingencies	3 Months Ended
Note 9 - Contingencies	Apr. 02, 2016
Notes to Financial Statements
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. If one or more of these examinations has an unfavorable resolution, it is possible that the results of operations, liquidity or financial position of the Company could be materially affected in any particular period. The Company accrues a liability for 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. Assessments made by the United Kingdom customs authority in 2012 have been appealed by the Company, which has paid $3.6 million in disputed duty, strictly under protest, pending the outcome of the continuing dispute, and this is included in receivables in the DTC segment. The United Kingdom customs authority is contesting the Company's appeal. The Company maintains a provision against the related receivable for its best estimate of probable loss, based on the latest facts available in the dispute. However, the Company continues to vigorously dispute the customs audit findings and believes that the outcome of this dispute will not have a material adverse impact on the results of operations, liquidity or financial position of the Company.

Note 10 - Recently Issued Accounting Pronouncements	3 Months Ended
Note 10 - Recently Issued Accounting Pronouncements	Apr. 02, 2016
Notes to Financial Statements
Description of New Accounting Pronouncements Not yet Adopted [Text Block]	10. Recently Issued Accounting Pronouncements In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customer s (ASU 2014-09), which will replace most existing revenue recognition guidance in U.S. GAAP. The core principle of the ASU is that an entity should recognize revenue for the transfer of goods or services equal to the amount that it expects to be entitled to receive for those goods or services. ASU 2014-09 requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments. ASU 2014-09 will be effective for the Company beginning in fiscal 2018, and allows for both retrospective and modified retrospective methods of adoption. Early adoption beginning fiscal 2017 is permitted. The Company is in the process of determining the method and timing of adoption and assessing the impact of ASU 2014-09 on its consolidated financial statements. In August 2014, the FASB issued disclosure guidance that requires the Company to evaluate, at each annual and interim period, whether substantial doubt exists about its ability to continue as a going concern, and if applicable, to provide related disclosures. The new guidance will be effective for the Company for the year ending December 31, 2016. This guidance is not currently expected to have a material effect on our financial statement disclosures upon adoption, although the ultimate impact will be dependent on our financial condition and expected operating outlook at such time. In February 2016, the FASB issued Accounting Standards Update No. 2016-02, Leases (ASU 2016-02), which will replace most existing lease accounting guidance in U.S. GAAP. The core principle of the ASU is that an entity should recognize the rights and obligations resulting from leases as assets and liabilities. ASU 2016-02 requires qualitative and specific quantitative disclosures to supplement the amounts recorded in the financial statements so that users can understand more about the nature of an entity’s leasing activities, including significant judgments and changes in judgments. ASU 2016-02 will be effective for the Company beginning in fiscal 2019, and requires the modified retrospective method of adoption. Early adoption is permitted. The Company is in the process of determining the method and timing of adoption and assessing the impact of ASU 2016-02 on its consolidated financial statements. In March 2016, the FASB issued Accounting Standards Update No. 2016-09, Compensation – Stock Compensation : Improvements to Employee Share-Based Payment Accounting (ASU 2016-09). The standard is intended to simplify several areas of accounting for share based compensation arrangements, including the income tax impact, classification in the statement of cash flows and forfeitures. ASU 2016-09 will be effective for the Company beginning with the interim periods of fiscal 2017. Early adoption is permitted. The Company is in the process of determining the method and timing of adoption and assessing the impact of ASU 2016-09 on its consolidated financial statements.

Note 11 - Subsequent Events	3 Months Ended
Note 11 - Subsequent Events	Apr. 02, 2016
Notes to Financial Statements
Subsequent Events [Text Block]	1 1 . Subsequent Events In April 2016, the Company amended its existing credit agreement extending the term to December 31, 2017 and increasing the amount of permitted investment.

Note 2 - Prepaid Expenses and Other Assets (Tables)

3 Months Ended

Apr. 02, 2016

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

	April 2,		January 2,		April 4,
	2016		2016		2015
Prepaid rent	$	7,833	$	7,852	$	8,283
Short-term investment		12		1,458		984
Other		7,225		7,002		4,624
Total	$	15,070	$	16,312	$	13,891

Note 3 - Accrued Expenses (Tables)

3 Months Ended

Apr. 02, 2016

Schedule of Accrued Liabilities [Table Text Block]

	April 2,		January 2,		April 4,
	2016		2016		2015

Accrued wages, bonuses and related expenses	$	9,373	$	8,035	$	12,276
Sales tax payable		2,049		6,374		2,571
Accrued rent and related expenses		4,579		4,307		2,603
Current income taxes payable		1,959		570		1,216
Total	$	17,960	$	19,286	$	18,666

Note 4 - Stock-based Compensation (Tables)

3 Months Ended

Apr. 02, 2016

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

	Options
	Shares		Weighted Average Exercise Price
Outstanding, January 2, 2016		574,851	$	8.30
Granted		211,995		13.69
Exercised		9,788		5.91
Forfeited		—		—
Canceled or expired		—		—
Outstanding, April 2, 2016		777,058	$	9.80

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

	Restricted Stock				Performance Shares
	Shares		Weighted Average Grant Date Fair Value		Shares		Weighted Average Grant Date Fair Value
Outstanding, January 2, 2016		276,553	$	11.93		84,062	$	20.70
Granted		157,160		13.47		175,945		13.69
Vested		89,748		10.67		7,039		20.56
Forfeited		—		—		—		—
Canceled or expired		—		—		12,493		20.56
Outstanding, April 2, 2016		343,965	$	12.97		240,475	$	15.58

Note 6 - Income Per Share (Tables)

3 Months Ended

Apr. 02, 2016

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

	Thirteen weeks ended
	April 2, 2016		April 4, 2015

NUMERATOR:
Net income before allocation of earnings to participating securities	$	3,518	$	6,822
Less: Earnings allocated to participating securities		73		161
Net income after allocation of earnings to participating securities	$	3,445	$	6,661

DENOMINATOR:
Weighted average number of common shares outstanding - basic		15,410,699		16,399,397
Dilutive effect of share-based awards		181,648		271,943
Weighted average number of common shares outstanding - dilutive		15,592,347		16,671,340
Basic income per common share attributable to Build-A-Bear Workshop, Inc. stockholders:	$	0.22	$	0.41
Diluted income per common share attributable to Build-A-Bear orkshop, Inc. stockholders	$	0.22	$	0.40

Note 8 - Segment Information (Tables)

3 Months Ended

Apr. 02, 2016

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

	Direct-to-		International
	Consumer		Franchising			Commercial		Total
Thirteen weeks ended April 2, 2016
Net sales to external customers	$	94,056	$	439		$	481	$	94,976
Income before income taxes		5,196		(67	)		143		5,272
Capital expenditures, net		6,179		6			-		6,185
Depreciation and amortization		3,769		41			1		3,811
Thirteen weeks ended April 4, 2015
Net sales to external customers	$	91,664	$	551		$	1,178	$	93,393
Income before income taxes		6,104		130			818		7,052
Capital expenditures, net		2,858		20			-		2,878
Depreciation and amortization		4,181		37			-		4,218

Total Assets as of:
April 2, 2016	$	188,999	$	1,711		$	5,305	$	196,015
April 4, 2015	$	184,615	$	2,510		$	4,912	$	192,037

Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]

	North
	America (1)		Europe (2)		Other (3)		Total
Thirteen weeks ended April 2, 2016
Net sales to external customers	$	79,507	$	15,208	$	261	$	94,976
Property and equipment, net		61,164		7,313		409		68,886
Thirteen weeks ended April 4, 2015
Net sales to external customers	$	76,646	$	16,416	$	331	$	93,393
Property and equipment, net		53,346		5,877		-		59,223

Note 1 - Basis of Preparation (Details Textual) $ in Millions	3 Months Ended
	Apr. 02, 2016 USD ($)
Restatement Adjustment [Member]
Increase Decrease In Equity Components	$ 4.4
Reclassification of Total Current Assets to Noncurrent Deferred Tax Assets [Member] \| April 4, 2015 [Member]
Prior Period Reclassification Adjustment	(1.8)
Reclassification of Noncurrent Deferred Tax Assets from Total Current Assets and Noncurrent Other Assets, Net [Member]
Prior Period Reclassification Adjustment	2.8
Reclassification of Noncurrent Other Assets, Net to Noncurrent Deferred Tax Assets [Member] \| April 4, 2015 [Member]
Prior Period Reclassification Adjustment	$ (1.0)

Note 2 - Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Apr. 02, 2016	Jan. 02, 2016	Apr. 04, 2015
Prepaid rent	$ 7,833	$ 7,852	$ 8,283
Short-term investment	12	1,458	984
Other	7,225	7,002	4,624
Total	$ 15,070	$ 16,312	$ 13,891

Note 3 - Accrued Expenses (Details) - USD ($) $ in Thousands	Apr. 02, 2016	Jan. 02, 2016	Apr. 04, 2015
Accrued wages, bonuses and related expenses	$ 9,373	$ 8,035	$ 12,276
Sales tax payable	2,049	6,374	2,571
Accrued rent and related expenses	4,579	4,307	2,603
Current income taxes payable	1,959	570	1,216
Total	$ 17,960	$ 19,286	$ 18,666

Note 4 - Stock-based Compensation (Details Textual) - USD ($) $ in Millions	3 Months Ended
	Apr. 02, 2016	Apr. 04, 2015
Selling, General and Administrative Expenses [Member]
Allocated Share-based Compensation Expense	$ 0.7	$ 0.5
Options and Restricted Stock [Member]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	$ 6.2
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	1 year 255 days
Time-based and Performance-based Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value	$ 1.2	$ 3.0
Performance Shares [Member]
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Grants In Period Shares Earned	21,118
Minimum [Member]
Performance-Based Shares, Payout Opportunity, Percentage	50.00%
Maximum [Member]
Performance-Based Shares, Payout Opportunity, Percentage	200.00%

Note 4 - Stock Option Activity (Details)	3 Months Ended
Note 4 - Stock Option Activity (Details)	Apr. 02, 2016 $ / shares shares
Outstanding, shares (in shares) \| shares	574,851
Outstanding, weighted-average exercise price (in dollars per share) \| $ / shares	$ 8.30
Granted, shares (in shares) \| shares	211,995
Granted, weighted-average exercise price (in dollars per share) \| $ / shares	$ 13.69
Exercised, shares (in shares) \| shares	9,788
Exercised, weighted-average exercise price (in dollars per share) \| $ / shares	$ 5.91
Forfeited, shares (in shares) \| shares
Forfeited, weighted-average exercise price (in dollars per share) \| $ / shares
Canceled or expired, shares (in shares) \| shares
Canceled or expired, weighted-average exercise price (in dollars per share) \| $ / shares
Outstanding, shares (in shares) \| shares	777,058
Outstanding, weighted-average exercise price (in dollars per share) \| $ / shares	$ 9.80

Note 4 - Summary of Plans Related to Unvested Restricted Stock (Details)	3 Months Ended
	Apr. 02, 2016 $ / shares shares
Restricted Stock [Member]
Outstanding, Number of Shares (in shares) \| shares	276,553
Outstanding, Weighted Average Grant Date Fair Value (in dollars per share) \| $ / shares	$ 11.93
Granted, Number of Shares (in shares) \| shares	157,160
Granted, Weighted Average Grant Date Fair Value (in dollars per share) \| $ / shares	$ 13.47
Vested, Number of Shares (in shares) \| shares	89,748
Vested, Weighted Average Grant Date Fair Value (in dollars per share) \| $ / shares	$ 10.67
Forfeited, Number of Shares (in shares) \| shares
Forfeited, Weighted Average Grant Date Fair Value (in dollars per share) \| $ / shares
Outstanding, Number of Shares (in shares) \| shares	343,965
Outstanding, Weighted Average Grant Date Fair Value (in dollars per share) \| $ / shares	$ 12.97
Performance Shares [Member]
Outstanding, Number of Shares (in shares) \| shares	84,062
Outstanding, Weighted Average Grant Date Fair Value (in dollars per share) \| $ / shares	$ 20.70
Granted, Number of Shares (in shares) \| shares	175,945
Granted, Weighted Average Grant Date Fair Value (in dollars per share) \| $ / shares	$ 13.69
Vested, Number of Shares (in shares) \| shares	7,039
Vested, Weighted Average Grant Date Fair Value (in dollars per share) \| $ / shares	$ 20.56
Forfeited, Number of Shares (in shares) \| shares
Forfeited, Weighted Average Grant Date Fair Value (in dollars per share) \| $ / shares
Canceled or expired, Number of Shares (in shares) \| shares	12,493
Canceled or expired, Weighted Average Grant Date Fair Value (in dollars per share) \| $ / shares	$ 20.56
Outstanding, Number of Shares (in shares) \| shares	240,475
Outstanding, Weighted Average Grant Date Fair Value (in dollars per share) \| $ / shares	$ 15.58

Note 5 - Income Taxes (Details Textual)	3 Months Ended
Note 5 - Income Taxes (Details Textual)	Apr. 02, 2016	Apr. 04, 2015
Effective Income Tax Rate Reconciliation, Percent	33.30%	3.30%

Note 6 - Income Per Share (Details Textual) - shares	3 Months Ended
Note 6 - Income Per Share (Details Textual) - shares	Apr. 02, 2016	Apr. 04, 2015
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	154,655	60,825

Note 6 - Computation Basic and Diluted Earnings per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Apr. 02, 2016	Apr. 04, 2015
Net income before allocation of earnings to participating securities	$ 3,518	$ 6,822
Less: Earnings allocated to participating securities	73	161
Net income after allocation of earnings to participating securities	$ 3,445	$ 6,661
Weighted average number of common shares outstanding - basic (in shares)	15,410,699	16,399,397
Dilutive effect of share-based awards (in shares)	181,648	271,943
Weighted average number of common shares outstanding - dilutive (in shares)	15,592,347	16,671,340
Basic income per common share attributable to Build-A-Bear Workshop, Inc. stockholders: (in dollars per share)	$ 0.22	$ 0.41
Diluted income per common share attributable to Build-A-Bear orkshop, Inc. stockholders (in dollars per share)	$ 0.22	$ 0.40

Note 7 - Comprehensive Income (Details Textual) - USD ($)	3 Months Ended
	Apr. 02, 2016	Apr. 04, 2015
Translation Adjustment Functional to Reporting Currency, Gain (Loss), Reclassified to Earnings, Net of Tax	$ 0	$ 0

Note 8 - Segment Information (Details Textual)	3 Months Ended
Note 8 - Segment Information (Details Textual)	Apr. 02, 2016
Number of Operating Segments	3
Number of Reportable Segments	3

Note 8 - Financial Information for the Company's Reportable Segments (Details) - USD ($) $ in Thousands	3 Months Ended
	Apr. 02, 2016	Apr. 04, 2015	Jan. 02, 2016
Retail [Member]
Net sales to external customers	$ 94,056	$ 91,664
Income before income taxes	5,196	6,104
Capital expenditures, net	6,179	2,858
Depreciation and amortization	3,769	4,181
Total Assets	188,999	184,615
International Franchising [Member]
Net sales to external customers	439	551
Income before income taxes	(67)	130
Capital expenditures, net	6	20
Depreciation and amortization	41	37
Total Assets	1,711	2,510
Commercial [Member]
Net sales to external customers	481	1,178
Income before income taxes	143	818
Capital expenditures, net
Depreciation and amortization	1
Total Assets	5,305	4,912
Net sales to external customers	94,976	93,393
Income before income taxes	5,272	7,052
Capital expenditures, net	6,185	2,878
Depreciation and amortization	3,811	4,218
Total Assets	$ 196,015	$ 192,037	$ 213,334

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

3 Months Ended

Apr. 02, 2016

Apr. 04, 2015

Jan. 02, 2016

North America [Member]

^[1]

$ 79,507

$ 76,646

^[1]

61,164

53,346

Europe [Member]

^[2]

15,208

16,416

Other Geographic Region [Member]

^[2]

7,313

5,877

^[3]

261

331

^[3]

409

94,976

93,393