View Filing Data

Foreign currency translation adjustment

2,796

1,368

1,825

7,981

Income tax expense

955

301

767

721

Net income

1,841

1,067

1,058

7,260

(298)

(770)

(2,023)

(574)

Comprehensive income (loss)

$ 1,543

$ 297

$ (965)

$ 6,686

Income per common share:

Basic (in dollars per share)

$ 0.12

$ 0.06

$ 0.07

$ 0.42

Diluted (in dollars per share)

$ 0.11

$ 0.06

$ 0.07

$ 0.42

Shares used in computing common per share amounts:

Basic (in shares)

15,518,115

16,670,358

15,471,759

16,834,968

Diluted (in shares)

15,691,004

16,890,722

15,650,143

17,071,591

[1]	Europe includes the United Kingdom, Ireland, Denmark and franchise businesses in Europe
[2]	North America includes the United States, Canada, Puerto Rico and franchise business in Mexico
[3]	Other includes franchise businesses outside of North America and Europe and, beginning in 2016, a company-owned store in China

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Oct. 01, 2016	Oct. 03, 2015
Cash flows from operating activities:
Net income	$ 1,058	$ 7,260
Adjustments to reconcile net income to net cash from operating activities:
Depreciation and amortization	11,573	12,262
Stock-based compensation	2,259	1,533
Deferred taxes	(236)	40
Impairment of store assets	298	296
Provision for doubtful accounts		14
Trade credit utilization		185
Loss on disposal of property and equipment	269	199
Change in assets and liabilities:
Inventories	(6,296)	(3,877)
Receivables	4,079	3,317
Prepaid expenses and other assets	363	(768)
Accounts payable and accrued expenses	(22,663)	(16,662)
Lease related liabilities	3,621	(1,018)
Gift cards and customer deposits	(7,986)	(5,302)
Deferred revenue	(684)	(176)
Net cash used in operating activities	(14,345)	(2,697)
Cash flows from investing activities:
Purchases of property and equipment	(17,647)	(11,645)
Purchases of other assets and other intangible assets	(566)	(1,219)
Purchases of short term investments		(1,551)
Proceeds from sale or maturitiy of short term investments	1,461	793
Cash used in investing activities	(16,752)	(13,622)
Cash flows from financing activities:
Proceeds from the exercise of employee stock options, net of withholding tax payments	(513)	(479)
Purchases of Company's common stock	(1,469)	(11,084)
Net cash used in financing activities	(1,982)	(11,563)
Effect of exchange rates on cash	(337)	(361)
Net decrease in cash and cash equivalents	(33,416)	(28,243)
Cash and cash equivalents, beginning of period	45,196	65,389
Cash and cash equivalents, end of period	$ 11,780	$ 37,146

Note 1 - Basis of Preparation	9 Months Ended
Note 1 - Basis of Preparation	Oct. 01, 2016
Notes to Financial Statements
Business Description and Basis of Presentation [Text Block]	1. Basis of Presentation The condensed consolidated financial statements included herein are unaudited and have been prepared by Build-A-Bear Workshop, Inc. and its subsidiaries (collectively, the Company) pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (SEC). Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles (GAAP) have been condensed or omitted pursuant to such rules and regulations. The condensed consolidated balance sheet of the Company as of January 2, 2016 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 January 2, 2016, which were included in the Company’s annual report on Form 10-K filed with the SEC on March 17, 2016. A reclassification was made in the current year presentation of the consolidated balance sheet as of October 3, 2015. The Company adjusted the classification of the impact of shares repurchased, which had previously been recorded as a deduction to additional paid-in capital, to a deduction which was allocated between additional paid-in capital and retained earnings. As a result of this reclassification, retained earnings were reduced by $10.5 million and additional paid-in capital was increased by the same amount. Additionally, the Company early adopted ASU 2015-17, Balance Sheet Classification of Deferred Taxes , effective January 2, 2016, retrospectively. Adoption resulted in a $1.7 million decrease in total current assets, a $2.7 million increase in non-current deferred tax assets and a $1.0 million decrease in non-current other assets, net on the Consolidated Balance Sheet as of October 3, 2015, compared to the prior period presentation. The adoption had no impact on results of operations.

Note 2 - Prepaid Expenses and Other Current Assets

9 Months Ended

Oct. 01, 2016

Prepaid Expenses and Other Assets [Text Block]

2. Prepaid Expenses and Other

Current

Assets

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

	October 1,		January 2,		October 3,
	2016		2016		2015
Prepaid rent	$	6,986	$	7,852	$	8,328
Short-term investment		-		1,458		1,512
Other		6,766		7,002		6,811
Total	$	13,752	$	16,312	$	16,651

Note 3 - Accrued Expenses

9 Months Ended

Oct. 01, 2016

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

. Accrued Expenses

Accrued expenses consist of the following (in thousands):

	October 1,		January 2,		October 3,
	2016		2016		2015
Accrued wages, bonuses and related expenses	$	5,216	$	8,035	$	7,376
Sales tax payable		2,027		6,374		2,375
Accrued rent and related expenses		3,919		4,307		3,819
Current income taxes payable		756		570		627
Total	$	11,918	$	19,286	$	14,197

Note 4 - Stock-based Compensation

9 Months Ended

Oct. 01, 2016

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

. Stock-based Compensation

For the thirteen and thirty-nine weeks ended

October 1, 2016, selling, general and administrative expense includes $0.8 million and $2.3 million, respectively, of stock-based compensation expense. For the thirteen and thirty-nine weeks ended October 3, 2015, selling, general and administrative expense includes $0.6 million and $1.5 million, respectively, of stock-based compensation expense. As of October 1, 2016, there was $4.8 million of total unrecognized compensation expense related to unvested restricted stock and option awards which is expected to be recognized over a weighted-average period of 1.4 years.

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 thirty-nine weeks ended October 1, 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		201,978		13.59		175,945		13.69
Vested		152,155		11.21		7,039		20.56
Forfeited		10,191		13.46		—		—
Canceled or expired		—		—		12,493		20.56
Outstanding, October 1, 2016		316,185	$	13.31		240,475	$	15.58

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.

The total fair value of shares vested during the

thirty-nine weeks ended October 1, 2016 and October 3, 2015 was $1.7 million and $4.0 million, respectively.

The follow

ing table is a summary of the balances and activity for stock options for the thirty-nine weeks ended October 1, 2016:

	Options
	Shares		Weighted Average Exercise Price
Outstanding, January 2, 2016		574,851	$	8.30
Granted		211,995		13.69
Exercised		24,103		5.92
Forfeited		—		—
Canceled or expired		—		—
Outstanding, October 1, 2016		762,743	$	9.88

- 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	9 Months Ended
Note 5 - Income Taxes	Oct. 01, 2016
Notes to Financial Statements
Income Tax Disclosure [Text Block]	5 . Income Taxes In years prior to 2015, the Company recorded a valuation allowance on substantially all of its domestic deferred tax assets. The effective tax rate was 34.2% and 42.0% for the thirteen and thirty-nine weeks ended October 1, 2016, respectively, compared to 22.0% and 9.0% for the thirteen and thirty-nine weeks ended October 3, 2015, respectively. The 2016 effective tax rate differed from the statutory rate of 34% primarily due to the effect of permanent differences. The 2015 effective tax rate differed from the statutory rate primarily attributable to the partial release of the valuation allowance on its domestic deferred tax assets as of October 3, 2015.

Note 6 - Income Per Share

9 Months Ended

Oct. 01, 2016

Earnings Per Share [Text Block]

Income

per Share

The Company uses the two-class method to compute basic and diluted

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

	Thirteen weeks ended				Thirty-nine weeks ended
	October 1,		October 3,		October 1,		October 3,
	2016		2015		2016		2015

NUMERATOR:
Net income before allocation of earnings to participating securities	$	1,841	$	1,067	$	1,058	$	7,260
Less: Earnings allocated to participating securities		39		18		22		140
Net income after allocation of earnings to participating securities	$	1,802	$	1,049	$	1,036	$	7,120

DENOMINATOR:
Weighted average num ber of common shares outstanding - basic		15,518,115		16,670,358		15,471,759		16,834,968
Dilutive effect of share-based awards		172,889		220,364		178,384		236,623
Weighted average number of common shares outstanding - dilutive		15,691,004		16,890,722		15,650,143		17,071,591
Basic income per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$	0.12	$	0.06	$	0.07	$	0.42
Diluted income per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$	0.11	$	0.06	$	0.07	$	0.42

In calculating diluted income per share for the thirteen and thirty-nine week periods ended October 1, 2

016, options to purchase 302,628 and 253,374 shares of common stock, respectively, 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. For the thirteen and thirty-nine week periods ended October 3, 2015, the number of options to purchase common shares that were excluded from the calculation was 71,366 and 61,569 shares, respectively.

Note 7 - Comprehensive Income	9 Months Ended
Note 7 - Comprehensive Income	Oct. 01, 2016
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	7 . Comprehensive Income 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 October 1, 2016, January 2, 2016 and October 3, 2015 is comprised entirely of foreign currency translation. For the thirteen and thirty-nine weeks ended October 1, 2016 and October 3, 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

9 Months Ended

Oct. 01, 2016

Segment Reporting Disclosure [Text Block]

. 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 and other retail delivery operations in the United States, Canada, the United Kingdom, Ireland, Denmark and China, 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 (outside of China), 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):

					International
	Retail		Commercial		Franchising		Total
Thirteen weeks ended October 2, 2016
Net sales to external customers	$	81,870	$	1,322	$	556	$	83,748
Income before income taxes		1,881		667		248		2,796
Capital expenditures, net		6,321		-		10		6,331
Depreciation and amortization		3,935		1		18		3,954

Thirteen weeks ended October 3, 2015
Net sales to external customers	$	84,303	$	795	$	525	$	85,623
Income before income taxes		1,120		182		66		1,368
Capital expenditures, net		6,753		7		25		6,785
Depreciation and amortization		3,996		1		32		4,029

Thirty-nine weeks ended October 1, 2016
Net sales to external customers	$	249,854	$	2,601	$	1,407	$	253,862
Income before income taxes		429		1,080		316		1,825
Capital expenditures, net		18,178		-		35		18,213
Depreciation and amortization		11,506		2		65		11,573

Thirty-nine weeks ended October 3, 2015
Net sales to external customers	$	256,246	$	2,159	$	1,624	$	260,029
Income before income taxes		6,539		1,003		439		7,981
Capital expenditures, net		12,800		7		57		12,864
Depreciation and amortization		12,159		1		102		12,262

Total Assets as of:
October 1, 2016	$	174,510	$	5,968	$	2,419	$	182,897
October 3, 2015	$	177,067	$	4,765	$	1,472	$	183,304

The Company

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

	North
	America (1)		Europe (2)		Other (3)		Total
Thirteen weeks ended October 2, 2016
Net sales to external customers	$	68,227	$	14,955	$	566	$	83,748
Property and equipment, net		62,377		8,385		1,222		71,984
Thirteen weeks ended October 3, 2015
Net sales to external customers	$	66,202	$	19,065	$	356	$	85,623
Property and equipment, net		53,544		6,546		-		60,090
Thirty-nine weeks ended October 1, 2016
Net sales to external customers	$	209,105	$	43,592	$	1,165	$	253,862
Property and equipment, net		62,377		8,385		1,222		71,984
Thirty-nine weeks ended October 3, 2015
Net sales to external customers	$	207,321	$	51,693	$	1,015	$	260,029
Property and equipment, net		53,544		6,546		-		60,090

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 and, beginning in 2016, a company-owned store in China

- 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	9 Months Ended
Note 9 - Contingencies	Oct. 01, 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 $ 2.6 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	9 Months Ended
Note 10 - Recently Issued Accounting Pronouncements	Oct. 01, 2016
Notes to Financial Statements
Description of New Accounting Pronouncements Not yet Adopted [Text Block]	1 0 . 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 in 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 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. In October 2016, the FASB issued Accounting Standards Update No. 2016-16, Income Taxes – Intra-Entity Transfers of Assets Other Than Inventory (ASU 2016-16). The standard is intended to address diversity in practice and complexity in financial reporting, particularly for intra-entity transfers of intellectual property. ASU 2016-16 will be effective for the Company beginning with the interim periods of fiscal 2018 and requires the modified retrospective method of adoption. Early adoption is permitted. The Company is in the process of determining timing of adoption and assessing the impact of ASU 2016-16 on its consolidated financial statements.

Note 11 - Subsequent Event	9 Months Ended
Note 11 - Subsequent Event	Oct. 01, 2016
Notes to Financial Statements
Subsequent Events [Text Block]	1 1 . Subsequent Event On November 2, 2016, the Company drew $ 3.9 million on its line of credit. This balance is expected to fluctuate throughout the remainder of the fourth quarter and is expected to be repaid before the end of the year.

Significant Accounting Policies (Policies)	9 Months Ended
Significant Accounting Policies (Policies)	Oct. 01, 2016
Accounting Policies [Abstract]
New Accounting Pronouncements, Policy [Policy Text Block]	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 in 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 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. In October 2016, the FASB issued Accounting Standards Update No. 2016-16, Income Taxes – Intra-Entity Transfers of Assets Other Than Inventory (ASU 2016-16). The standard is intended to address diversity in practice and complexity in financial reporting, particularly for intra-entity transfers of intellectual property. ASU 2016-16 will be effective for the Company beginning with the interim periods of fiscal 2018 and requires the modified retrospective method of adoption. Early adoption is permitted. The Company is in the process of determining timing of adoption and assessing the impact of ASU 2016-16 on its consolidated financial statements.

Note 2 - Prepaid Expenses and Other Current Assets (Tables)

9 Months Ended

Oct. 01, 2016

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

	October 1,		January 2,		October 3,
	2016		2016		2015
Prepaid rent	$	6,986	$	7,852	$	8,328
Short-term investment		-		1,458		1,512
Other		6,766		7,002		6,811
Total	$	13,752	$	16,312	$	16,651

Note 3 - Accrued Expenses (Tables)

9 Months Ended

Oct. 01, 2016

Schedule of Accrued Liabilities [Table Text Block]

	October 1,		January 2,		October 3,
	2016		2016		2015
Accrued wages, bonuses and related expenses	$	5,216	$	8,035	$	7,376
Sales tax payable		2,027		6,374		2,375
Accrued rent and related expenses		3,919		4,307		3,819
Current income taxes payable		756		570		627
Total	$	11,918	$	19,286	$	14,197

Note 4 - Stock-based Compensation (Tables)

9 Months Ended

Oct. 01, 2016

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		201,978		13.59		175,945		13.69
Vested		152,155		11.21		7,039		20.56
Forfeited		10,191		13.46		—		—
Canceled or expired		—		—		12,493		20.56
Outstanding, October 1, 2016		316,185	$	13.31		240,475	$	15.58

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		24,103		5.92
Forfeited		—		—
Canceled or expired		—		—
Outstanding, October 1, 2016		762,743	$	9.88

Note 6 - Income Per Share (Tables)

9 Months Ended

Oct. 01, 2016

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

	Thirteen weeks ended				Thirty-nine weeks ended
	October 1,		October 3,		October 1,		October 3,
	2016		2015		2016		2015

NUMERATOR:
Net income before allocation of earnings to participating securities	$	1,841	$	1,067	$	1,058	$	7,260
Less: Earnings allocated to participating securities		39		18		22		140
Net income after allocation of earnings to participating securities	$	1,802	$	1,049	$	1,036	$	7,120

DENOMINATOR:
Weighted average num ber of common shares outstanding - basic		15,518,115		16,670,358		15,471,759		16,834,968
Dilutive effect of share-based awards		172,889		220,364		178,384		236,623
Weighted average number of common shares outstanding - dilutive		15,691,004		16,890,722		15,650,143		17,071,591
Basic income per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$	0.12	$	0.06	$	0.07	$	0.42
Diluted income per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$	0.11	$	0.06	$	0.07	$	0.42

Note 8 - Segment Information (Tables)

9 Months Ended

Oct. 01, 2016

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

					International
	Retail		Commercial		Franchising		Total
Thirteen weeks ended October 2, 2016
Net sales to external customers	$	81,870	$	1,322	$	556	$	83,748
Income before income taxes		1,881		667		248		2,796
Capital expenditures, net		6,321		-		10		6,331
Depreciation and amortization		3,935		1		18		3,954

Thirteen weeks ended October 3, 2015
Net sales to external customers	$	84,303	$	795	$	525	$	85,623
Income before income taxes		1,120		182		66		1,368
Capital expenditures, net		6,753		7		25		6,785
Depreciation and amortization		3,996		1		32		4,029

Thirty-nine weeks ended October 1, 2016
Net sales to external customers	$	249,854	$	2,601	$	1,407	$	253,862
Income before income taxes		429		1,080		316		1,825
Capital expenditures, net		18,178		-		35		18,213
Depreciation and amortization		11,506		2		65		11,573

Thirty-nine weeks ended October 3, 2015
Net sales to external customers	$	256,246	$	2,159	$	1,624	$	260,029
Income before income taxes		6,539		1,003		439		7,981
Capital expenditures, net		12,800		7		57		12,864
Depreciation and amortization		12,159		1		102		12,262

Total Assets as of:
October 1, 2016	$	174,510	$	5,968	$	2,419	$	182,897
October 3, 2015	$	177,067	$	4,765	$	1,472	$	183,304

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 October 2, 2016
Net sales to external customers	$	68,227	$	14,955	$	566	$	83,748
Property and equipment, net		62,377		8,385		1,222		71,984
Thirteen weeks ended October 3, 2015
Net sales to external customers	$	66,202	$	19,065	$	356	$	85,623
Property and equipment, net		53,544		6,546		-		60,090
Thirty-nine weeks ended October 1, 2016
Net sales to external customers	$	209,105	$	43,592	$	1,165	$	253,862
Property and equipment, net		62,377		8,385		1,222		71,984
Thirty-nine weeks ended October 3, 2015
Net sales to external customers	$	207,321	$	51,693	$	1,015	$	260,029
Property and equipment, net		53,544		6,546		-		60,090

Note 1 - Basis of Preparation (Details Textual) $ in Millions	9 Months Ended
	Oct. 01, 2016 USD ($)
Restatement Adjustment [Member]
Increase Decrease In Equity Components	$ 10.5
Reclassification of Total Current Assets to Noncurrent Deferred Tax Assets [Member]
Prior Period Reclassification Adjustment	(1.7)
Reclassification of Noncurrent Deferred Tax Assets from Total Current Assets and Noncurrent Other Assets, Net [Member]
Prior Period Reclassification Adjustment	2.7
Reclassification of Noncurrent Other Assets, Net to Noncurrent Deferred Tax Assets [Member]
Prior Period Reclassification Adjustment	$ 1.0

Note 2 - Prepaid Expenses and Other Current Assets - Summary of Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Oct. 01, 2016	Jan. 02, 2016	Oct. 03, 2015
Prepaid rent	$ 6,986	$ 7,852	$ 8,328
Short-term investment		1,458	1,512
Other	6,766	7,002	6,811
Total	$ 13,752	$ 16,312	$ 16,651

Note 3 - Accrued Expenses - Summary of Accrued Expenses (Details) - USD ($) $ in Thousands	Oct. 01, 2016	Jan. 02, 2016	Oct. 03, 2015
Accrued wages, bonuses and related expenses	$ 5,216	$ 8,035	$ 7,376
Sales tax payable	2,027	6,374	2,375
Accrued rent and related expenses	3,919	4,307	3,819
Current income taxes payable	756	570	627
Total	$ 11,918	$ 19,286	$ 14,197

Note 4 - Stock-based Compensation (Details Textual) - USD ($) $ in Millions	1 Months Ended	3 Months Ended		9 Months Ended
	Mar. 31, 2016	Oct. 01, 2016	Oct. 03, 2015	Oct. 01, 2016	Oct. 03, 2015
Selling, General and Administrative Expenses [Member]
Allocated Share-based Compensation Expense		$ 0.8	$ 0.6	$ 2.3	$ 1.5
Options and Restricted Stock [Member]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized		$ 4.8		$ 4.8
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition				1 year 146 days
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	3 years
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Grants In Period Shares Earned				21,118
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				$ 1.7	$ 4.0
Minimum [Member]
Performance-Based Shares, Payout Opportunity, Percentage	50.00%
Maximum [Member]
Performance-Based Shares, Payout Opportunity, Percentage	200.00%

Note 4 - Stock-based Compensation - Summary of Plans Related to Unvested Restricted Stock (Details)	9 Months Ended
	Oct. 01, 2016 $ / shares shares
Restricted Stock [Member]
Outstanding (in shares) \| shares	276,553
Outstanding (in dollars per share) \| $ / shares	$ 11.93
Granted (in shares) \| shares	201,978
Granted (in dollars per share) \| $ / shares	$ 13.59
Vested (in shares) \| shares	152,155
Vested (in dollars per share) \| $ / shares	$ 11.21
Forfeited (in shares) \| shares	10,191
Forfeited (in dollars per share) \| $ / shares	$ 13.46
Canceled or expired (in shares) \| shares
Canceled or expired (in dollars per share) \| $ / shares
Outstanding (in shares) \| shares	316,185
Outstanding (in dollars per share) \| $ / shares	$ 13.31
Performance Shares [Member]
Outstanding (in shares) \| shares	84,062
Outstanding (in dollars per share) \| $ / shares	$ 20.70
Granted (in shares) \| shares	175,945
Granted (in dollars per share) \| $ / shares	$ 13.69
Vested (in shares) \| shares	7,039
Vested (in dollars per share) \| $ / shares	$ 20.56
Forfeited (in shares) \| shares
Forfeited (in dollars per share) \| $ / shares
Canceled or expired (in shares) \| shares	12,493
Canceled or expired (in dollars per share) \| $ / shares	$ 20.56
Outstanding (in shares) \| shares	240,475
Outstanding (in dollars per share) \| $ / shares	$ 15.58

Note 4 - Stock-based Compensation - Summary of Stock Option Plan (Details)	9 Months Ended
	Oct. 01, 2016 $ / shares shares
Outstanding (in shares) \| shares	574,851
Outstanding (in dollars per share) \| $ / shares	$ 8.30
Granted (in shares) \| shares	211,995
Granted (in dollars per share) \| $ / shares	$ 13.69
Exercised (in shares) \| shares	24,103
Exercised (in dollars per share) \| $ / shares	$ 5.92
Outstanding (in shares) \| shares	762,743
Outstanding (in dollars per share) \| $ / shares	$ 9.88

Note 5 - Income Taxes (Details Textual)	3 Months Ended		9 Months Ended
Note 5 - Income Taxes (Details Textual)	Oct. 01, 2016	Oct. 03, 2015	Oct. 01, 2016	Oct. 03, 2015
Effective Income Tax Rate Reconciliation, Percent	34.20%	22.00%	42.00%	9.00%
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent			34.00%

Note 6 - Income Per Share (Details Textual) - shares	3 Months Ended		9 Months Ended
Note 6 - Income Per Share (Details Textual) - shares	Oct. 01, 2016	Oct. 03, 2015	Oct. 01, 2016	Oct. 03, 2015
Employee Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	302,628	71,366	253,374	61,569

Note 6 - Income Per Share - Computation Basic and Diluted Earnings per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2016	Oct. 03, 2015	Oct. 01, 2016	Oct. 03, 2015
Net income	$ 1,841	$ 1,067	$ 1,058	$ 7,260
Less: Earnings allocated to participating securities	39	18	22	140
Net income after allocation of earnings to participating securities	$ 1,802	$ 1,049	$ 1,036	$ 7,120
Basic (in shares)	15,518,115	16,670,358	15,471,759	16,834,968
Dilutive effect of share-based awards (in shares)	172,889	220,364	178,384	236,623
Weighted average number of common shares outstanding - dilutive (in shares)	15,691,004	16,890,722	15,650,143	17,071,591
Basic income per common share attributable to Build-A-Bear Workshop, Inc. stockholders (in dollars per share)	$ 0.12	$ 0.06	$ 0.07	$ 0.42
Diluted income per common share attributable to Build-A-Bear Workshop, Inc. stockholders (in dollars per share)	$ 0.11	$ 0.06	$ 0.07	$ 0.42

Note 7 - Comprehensive Income (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Oct. 01, 2016	Oct. 03, 2015	Oct. 01, 2016	Oct. 03, 2015
Translation Adjustment Functional to Reporting Currency, Gain (Loss), Reclassified to Earnings, Net of Tax	$ 0	$ 0	$ 0	$ 0

Note 8 - Segment Information (Details Textual)	9 Months Ended
Note 8 - Segment Information (Details Textual)	Oct. 01, 2016
Number of Operating Segments	3
Number of Reportable Segments	3

Note 8 - Segment Information - Financial Information for the Company's Reportable Segments (Details) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Oct. 01, 2016

Oct. 03, 2015

Oct. 01, 2016

Oct. 03, 2015

Jan. 02, 2016

Retail [Member]

$ 81,870

$ 84,303

$ 249,854

$ 256,246

1,881

1,120

429

6,539

6,321

6,753

18,178

12,800

3,935

3,996

11,506

12,159

174,510

177,067

174,510

177,067

Commercial [Member]

1,322

795

2,601

2,159

667

182

1,080

1,003

International Franchising [Member]

5,968

4,765

5,968

4,765

556

525

1,407

1,624

248

316

439

102

2,419

1,472

2,419

1,472

83,748

85,623

253,862

260,029

^[1],[2],[3]

2,796

1,368

1,825

7,981

6,331

6,785

18,213

12,864

3,954

4,029

11,573

12,262

$ 182,897

$ 183,304

$ 182,897

$ 183,304

$ 213,334

[1]	Europe includes the United Kingdom, Ireland, Denmark and franchise businesses in Europe
[2]	North America includes the United States, Canada, Puerto Rico and franchise business in Mexico
[3]	Other includes franchise businesses outside of North America and Europe and, beginning in 2016, a company-owned store in China

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

3 Months Ended

9 Months Ended

Oct. 01, 2016

Oct. 03, 2015

Oct. 01, 2016

Oct. 03, 2015

Jan. 02, 2016

North America [Member]

^[1]

$ 68,227

$ 66,202

$ 209,105

$ 207,321

^[2],[3]

^[1]

62,377

53,544

62,377

53,544

Europe [Member]

^[2]

14,955

19,065

43,592

51,693

^[1],[3]

Other Geographic Region [Member]

^[2]

8,385

6,546

8,385

6,546

^[3]

566

356

1,165

1,015

^[1],[2]

^[3]

1,222

83,748

85,623

253,862

260,029

^[1],[2],[3]