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Prepaid Expenses and Other Assets [Text Block]

Prepaid Expenses and Other

Current

Assets

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

	September 30,		December 31,		October 1,
	2017		2016		2016
Prepaid rent	$	7,162	$	7,191	$	6,986
Other		6,203		5,546		6,766
Total	$	13,365	$	12,737	$	13,752

Note 3 - Accrued Expenses

9 Months Ended

Sep. 30, 2017

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

. Accrued Expenses

Accrued expenses consist of the following (in thousands):

	September 30,		December 31,		October 1,
	2017		2016		2016
Accrued wages, bonuses and related expenses	$	7,465	$	5,596	$	5,216
Sales tax payable		2,105		5,075		2,027
Accrued rent and related expenses		3,450		4,615		3,919
Current income taxes payable		35		611		756
Total	$	13,055	$	15,897	$	11,918

Note 4 - Stock-based Compensation

9 Months Ended

Sep. 30, 2017

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

. Stock-based Compensation

March 14, 2017,

the Company

’s Board of Directors (the Board) adopted, subject to stockholder approval, the Build-A-Bear Workshop, Inc.

2017

Omnibus Incentive Plan (the Incentive Plan). On

May 11, 2017,

at the Company’s

2017

Annual Meeting of Stockholders, the Company’s stockholders approved the Incentive Plan. The Incentive Plan, which is administered by the Compensation and Development Committee of the Board, permits the grant of stock options (including both incentive and non-qualified stock options), stock appreciation rights, restricted stock, cash and other stock-based awards, some of which

may

be performance-based pursuant to the terms of the Incentive Plan. The Board

may

amend, modify or terminate the Incentive Plan at any time, except as otherwise provided in the Incentive Plan. The Incentive Plan will terminate on

March 14, 2027,

unless earlier terminated by the Board. The number of shares of the Company’s common stock authorized for issuance under the Incentive Plan is

1,000,000,

plus shares of stock subject to outstanding awards made under the Company’s Third Amended and Restated

2004

Stock Incentive Plan that on or after

March 21, 2017

may

be forfeited, expire or be settled for cash.

For the

thirteen

and

thirty-nine

weeks ended

September 30, 2017,

selling, general and administrative expense includes

$0.8

million and

$2.7

million, respectively, of stock-based compensation expense. 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. As of

September 30, 2017,

there was

$4.6

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

1.5

years.

The follow

ing table is a summary of the balances and activity for stock options for the

thirty-nine

weeks ended

September 30, 2017:

	Options
	Shares		Weighted Average Exercise Price
Outstanding, December 31, 2016		757,784	$	9.91
Granted		72,051		8.85
Exercised		1,269		6.36
Forfeited		26,795		13.45
Canceled or expired		10,204		12.51
Outstanding, September 30, 2017		791,567	$	9.67

The following table is a summary of the balances and activity for the

plan related to time-based and performance-based restricted stock for the

thirty-nine

weeks ended

September 30, 2017:

	Restricted Stock				Performance Shares
	Shares		Weighted Average Grant Date Fair Value		Shares		Weighted Average Grant Date Fair Value
Outstanding, December 31, 2016		316,116	$	13.30		241,141	$	15.39
Granted		258,060		9.18		83,897		8.85
Vested		178,424		12.20		6,472		20.54
Forfeited		33,016		12.51		15,247		14.28
Canceled or expired		—		—		13,704		13.68
Outstanding, September 30, 2017		362,736	$	10.98		289,615	$	13.66

The total fair value of shares vested during the

thirty-nine

weeks ended

September 30, 2017

and

October 1, 2016

was

$2.3

million and

$1.7

million, respectively.

March

201

the Company awarded

three

-year performance-based restricted stock subject to the achievement of pre-established consolidated total pre-tax income goals for fiscal

2017,

2018

and

2019.

These shares have a payout opportunity ranging from

25%

200%

of the target number of shares. In

2016,

the Company awarded

one

and

three

-year performance-based restricted stock subject to the achievement of pre-established net income objectives for fiscal

2016.

2017,

13,704

of the

one

-year performance shares issued in fiscal

2016

were canceled as the pre-established pre-tax income objectives for

2016

were

not

achieved.

The

outstanding performance shares as of

September 30, 2017

consist of the following:

	Performance Shares
Earned shares subject to time-based restrictions at actual		6,325
Unearned shares subject to performance-based restrictions at target:
2015 - 2017 consolidated total revenues		50,000
2016 - 2018 consolidated total revenues		149,393
2017 - 2019 consolidated pre-tax income		83,897
Performance shares outstanding, September 30, 2017		289,615

Note 5 - Income Taxes	9 Months Ended
Note 5 - Income Taxes	Sep. 30, 2017
Notes to Financial Statements
Income Tax Disclosure [Text Block]	5 . Income Taxes The effective tax rate was 33.4% and 35.5% for the thirteen and thirty-nine weeks ended September 30, 2017, respectively, compared to 34.2% and 42.0% for the thirteen and thirty-nine weeks ended October 1, 2016, respectively. The 2017 effective tax rate differed from the statutory rate of 34% primarily due to the implementation of the new accounting standard related to the accounting for the tax impact of equity awards vesting and other discrete items. The fluctuation in the 2016 effective tax rate was due primarily to the effect of permanent differences.

Note 6 - Stockholders' Equity

9 Months Ended

Sep. 30, 2017

Stockholders' Equity Note Disclosure [Text Block]

Stockholders

’ Equity

The following table sets forth

the changes in stockholders’ equity (in thousands) for the

thirty-nine

weeks ended

September 30, 2017

and

October 1, 2016:

	Thirty-nine weeks ended
	September 30, 2017			October 1, 2016


Beginning balance	$	99,112		$	99,414
Stock-based compensation		2,681			2,259
Shares issued under employee stock plans		(465	)		(513	)
Adoption of new accounting standards		822			-
Share repurchase and retirement		(998	)		(1,469	)
Other comprehensive income (loss)		1,104			(2,023	)
Net income		2,673			1,058
Other		1			(2	)
Ending balance	$	104,930		$	98,724

August 21, 2017,

the

Company’s Board of Directors authorized a share repurchase program of up to

$20

million. Under this program, the Company repurchased

$1.0

million of shares through

September 30, 2017.

Under this program, the Company repurchased

112,325

shares at an average price of

$8.88

per share for an aggregate amount of

$1.0

million.

Note 7 - Income Per Share

9 Months Ended

Sep. 30, 2017

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,

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
	September 30, 2017		October 1, 2016		September 30, 2017		October 1, 2016

NUMERATOR:
Net income before allocation of earnings to participating securities	$	1,441	$	1,841	$	2,673	$	1,058
Less: Earnings allocated to participating securities		11		39		33		22
Net income after allocation of earnings to participating securities	$	1,430	$	1,802	$	2,640	$	1,036

DENOMINATOR:
Weighted average number of common shares outstanding - basic		15,633,290		15,518,115		15,600,184		15,471,759
Dilutive effect of share-based awards:		182,975		172,889		189,667		178,384
Weighted average number of common shares outstanding - dilutive		15,816,265		15,691,004		15,789,851		15,650,143
Basic income per common share attributable to Build-A-Bear Workshop, Inc. stockholders:	$	0.09	$	0.12	$	0.17	$	0.07
Diluted income per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$	0.09	$	0.11	$	0.17	$	0.07

In calculating diluted income per share for the

thirteen

and

thirty-nine

week periods ended

September 30, 2017,

options to purchase

382,317

and

321,998

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 1, 2016,

the number of options to purchase common shares that were excluded from the calculation was

302,628

and

253,374

shares, respectively.

Note 8 - Comprehensive Income (Loss)	9 Months Ended
Note 8 - Comprehensive Income (Loss)	Sep. 30, 2017
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	8 . Comprehensive Income (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 U .S. Dollar. The accumulated other comprehensive income (loss) balance at September 30, 2017 and October 1, 2016 was comprised entirely of foreign currency translation. For the thirteen and thirty-nine weeks ended September 30, 2017 and October 1, 2016, there were no reclassifications out of accumulated other comprehensive loss.

Note 9 - Segment Information

9 Months Ended

Sep. 30, 2017

Segment Reporting Disclosure [Text Block]

. Segment Information

The Company

’s operations are conducted through

three

operating segments consisting of direct-to-consumer (DTC), commercial and international franchising. The DTC segment includes the operating activities of company-owned stores in the United States, Canada, the United Kingdom, Ireland, Denmark and China 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		Commercial		Franchising		Total

Thirteen weeks ended September 30, 2017
Net sales to external customers	$	80,552	$	1,304	$	572	$	82,428
Income before income taxes		1,098		563		503		2,164
Capital expenditures		4,607		-		157		4,764
Depreciation and amortization		4,185		1		15		4,201
Thirteen weeks ended October 1, 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		6,321		-		10		6,331
Depreciation and amortization		3,935		1		18		3,954
Thirty-nine weeks ended September 30, 2017
Net sales to external customers	$	243,559	$	5,037	$	1,689	$	250,285
Income before income taxes		1,493		2,112		538		4,143
Capital expenditures		12,614		-		175		12,789
Depreciation and amortization		12,034		2		48		12,084
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		18,178		-		35		18,213
Depreciation and amortization		11,506		2		65		11,573
Total Assets as of:
September 30, 2017	$	176,159	$	5,998	$	2,184	$	184,341
October 1, 2016	$	174,510	$	5,968	$	2,419	$	182,897

The Company

’s reportable segments are primarily determined by the types of products and services that each offers. 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 September 30, 2017
Net sales to external customers	$	67,036	$	14,812	$	580	$	82,428
Property and equipment, net		67,073		9,612		33		76,718
Thirteen weeks ended October 1, 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
Thirty-nine weeks ended September 30, 2017
Net sales to external customers	$	207,863	$	40,905	$	1,517	$	250,285
Property and equipment, net		67,073		9,612		33		76,718
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

For purposes of this table only:

(

)

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

(

)

Europe includes the United Kingdom, Ireland, Denmark and franchise businesses in Europe

(

)

Other includes franchise businesses outside of North America and Europe and, beginning in

2016,

a company-owned store in China

Note 10 - Contingencies	9 Months Ended
Note 10 - Contingencies	Sep. 30, 2017
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	10 . 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. Gain contingencies are recorded when the underlying uncertainty has been settled. Assessments made by the United Kingdom customs authority in 2012 have been appealed by the Company, which has paid the 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, based on a current evaluation of collectability, using the latest facts available in the dispute. As of September 30, 2017, the Company had a gross receivable balance of $3.5 million and a reserve of $2.8 million, leaving a net receivable of $0.7 million. 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 11 - Recently Issued Accounting Pronouncements	9 Months Ended
Note 11 - Recently Issued Accounting Pronouncements	Sep. 30, 2017
Notes to Financial Statements
Description of New Accounting Pronouncements Not yet Adopted [Text Block]	1 1 . 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 under 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. In 2016, the Company established a cross-functional team to use a bottom-up approach to assess the impact of the new standard. The team has reviewed current accounting policies and practices to identify potential differences that would result from applying the provisions of the new standard to our existing revenue contracts. To date, management has reviewed all of the Company’s revenue sources and contracts. Internal controls have been designed and an accounting policy has been developed. The Company expects the most significant impact to result from changes to the accounting for deferred revenue, specifically related to gift cards. The Company will adopt ASU 2014 - 09 effective the first day of fiscal 2018 using the modified retrospective method. 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.

Note 12 - Subsequent Event	9 Months Ended
Note 12 - Subsequent Event	Sep. 30, 2017
Notes to Financial Statements
Subsequent Events [Text Block]	12. Subsequent Event On October 31, 2017, the Company drew $4.0 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.

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

9 Months Ended

Sep. 30, 2017

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

	September 30,		December 31,		October 1,
	2017		2016		2016
Prepaid rent	$	7,162	$	7,191	$	6,986
Other		6,203		5,546		6,766
Total	$	13,365	$	12,737	$	13,752

Note 3 - Accrued Expenses (Tables)

9 Months Ended

Sep. 30, 2017

Schedule of Accrued Liabilities [Table Text Block]

	September 30,		December 31,		October 1,
	2017		2016		2016
Accrued wages, bonuses and related expenses	$	7,465	$	5,596	$	5,216
Sales tax payable		2,105		5,075		2,027
Accrued rent and related expenses		3,450		4,615		3,919
Current income taxes payable		35		611		756
Total	$	13,055	$	15,897	$	11,918

Note 4 - Stock-based Compensation (Tables)

9 Months Ended

Sep. 30, 2017

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

	Options
	Shares		Weighted Average Exercise Price
Outstanding, December 31, 2016		757,784	$	9.91
Granted		72,051		8.85
Exercised		1,269		6.36
Forfeited		26,795		13.45
Canceled or expired		10,204		12.51
Outstanding, September 30, 2017		791,567	$	9.67

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, December 31, 2016		316,116	$	13.30		241,141	$	15.39
Granted		258,060		9.18		83,897		8.85
Vested		178,424		12.20		6,472		20.54
Forfeited		33,016		12.51		15,247		14.28
Canceled or expired		—		—		13,704		13.68
Outstanding, September 30, 2017		362,736	$	10.98		289,615	$	13.66

Share-based Compensation, Performance Shares Award Outstanding Activity [Table Text Block]

	Performance Shares
Earned shares subject to time-based restrictions at actual		6,325
Unearned shares subject to performance-based restrictions at target:
2015 - 2017 consolidated total revenues		50,000
2016 - 2018 consolidated total revenues		149,393
2017 - 2019 consolidated pre-tax income		83,897
Performance shares outstanding, September 30, 2017		289,615

Note 6 - Stockholders' Equity (Tables)

9 Months Ended

Sep. 30, 2017

Schedule of Stockholders Equity [Table Text Block]

	Thirty-nine weeks ended
	September 30, 2017			October 1, 2016


Beginning balance	$	99,112		$	99,414
Stock-based compensation		2,681			2,259
Shares issued under employee stock plans		(465	)		(513	)
Adoption of new accounting standards		822			-
Share repurchase and retirement		(998	)		(1,469	)
Other comprehensive income (loss)		1,104			(2,023	)
Net income		2,673			1,058
Other		1			(2	)
Ending balance	$	104,930		$	98,724

Note 7 - Income Per Share (Tables)

9 Months Ended

Sep. 30, 2017

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

	Thirteen weeks ended				Thirty-nine weeks ended
	September 30, 2017		October 1, 2016		September 30, 2017		October 1, 2016

NUMERATOR:
Net income before allocation of earnings to participating securities	$	1,441	$	1,841	$	2,673	$	1,058
Less: Earnings allocated to participating securities		11		39		33		22
Net income after allocation of earnings to participating securities	$	1,430	$	1,802	$	2,640	$	1,036

DENOMINATOR:
Weighted average number of common shares outstanding - basic		15,633,290		15,518,115		15,600,184		15,471,759
Dilutive effect of share-based awards:		182,975		172,889		189,667		178,384
Weighted average number of common shares outstanding - dilutive		15,816,265		15,691,004		15,789,851		15,650,143
Basic income per common share attributable to Build-A-Bear Workshop, Inc. stockholders:	$	0.09	$	0.12	$	0.17	$	0.07
Diluted income per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$	0.09	$	0.11	$	0.17	$	0.07

Note 9 - Segment Information (Tables)

9 Months Ended

Sep. 30, 2017

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

	Direct-to-				International
	Consumer		Commercial		Franchising		Total

Thirteen weeks ended September 30, 2017
Net sales to external customers	$	80,552	$	1,304	$	572	$	82,428
Income before income taxes		1,098		563		503		2,164
Capital expenditures		4,607		-		157		4,764
Depreciation and amortization		4,185		1		15		4,201
Thirteen weeks ended October 1, 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		6,321		-		10		6,331
Depreciation and amortization		3,935		1		18		3,954
Thirty-nine weeks ended September 30, 2017
Net sales to external customers	$	243,559	$	5,037	$	1,689	$	250,285
Income before income taxes		1,493		2,112		538		4,143
Capital expenditures		12,614		-		175		12,789
Depreciation and amortization		12,034		2		48		12,084
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		18,178		-		35		18,213
Depreciation and amortization		11,506		2		65		11,573
Total Assets as of:
September 30, 2017	$	176,159	$	5,998	$	2,184	$	184,341
October 1, 2016	$	174,510	$	5,968	$	2,419	$	182,897

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 September 30, 2017
Net sales to external customers	$	67,036	$	14,812	$	580	$	82,428
Property and equipment, net		67,073		9,612		33		76,718
Thirteen weeks ended October 1, 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
Thirty-nine weeks ended September 30, 2017
Net sales to external customers	$	207,863	$	40,905	$	1,517	$	250,285
Property and equipment, net		67,073		9,612		33		76,718
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

Note 1 - Basis of Presentation (Details Textual) $ in Millions	3 Months Ended
	Apr. 01, 2017 USD ($)
Increase Deferred Tax Assets [Member]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification	$ 1.0
Decrease Other Assets [Member]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification	2.3
Decrease Retained Earnings [Member]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification	1.3
Increase Deferred Tax Assets [Member]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification	1.6
Increase Additional Paid-in Capital [Member]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification	0.3
Increase Retained Earning [Member]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification	1.9
Decreases Taxes Payable [Member]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification	$ 0.6

Note 2 - Prepaid Expenses and Other Current Assets - Summary of Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016	Oct. 01, 2016
Prepaid rent	$ 7,162	$ 7,191	$ 6,986
Other	6,203	5,546	6,766
Total	$ 13,365	$ 12,737	$ 13,752

Note 3 - Accrued Expenses - Summary of Accrued Expenses (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016	Oct. 01, 2016
Accrued wages, bonuses and related expenses	$ 7,465	$ 5,596	$ 5,216
Sales tax payable	2,105	5,075	2,027
Accrued rent and related expenses	3,450	4,615	3,919
Current income taxes payable	35	611	756
Total	$ 13,055	$ 15,897	$ 11,918

Note 4 - Stock-based Compensation (Details Textual) - USD ($) $ in Millions	1 Months Ended	3 Months Ended		9 Months Ended			12 Months Ended
	Mar. 31, 2017	Sep. 30, 2017	Oct. 01, 2016	Sep. 30, 2017	Sep. 30, 2017	Oct. 01, 2016	Dec. 31, 2016	May 11, 2017
Minimum [Member]
Performance-based Shares, Payout Opportunity, Percentage	25.00%
Maximum [Member]
Performance-based Shares, Payout Opportunity, Percentage	200.00%
Options and Restricted Stock [Member]
Allocated Share-based Compensation Expense		$ 0.8	$ 0.8		$ 2.7	$ 2.3
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized		$ 4.6		$ 4.6	4.6
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition				1 year 182 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					$ 2.3	$ 1.7
Performance Shares [Member]
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Grants In Period Shares Earned					13,704
Performance Shares [Member] \| Vesting at End of Three-year Performance Period [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Performance Period	3 years						3 years
Performance Shares [Member] \| Vesting at End of One-year Performance Period [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Performance Period					1 year		1 year
The 2017 Omnibus Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized								1,000,000

Note 4 - Stock-based Compensation - Activity for Stock Options (Details)	9 Months Ended
	Sep. 30, 2017 $ / shares shares
Outstanding (in shares) \| shares	757,784
Outstanding, weighted average exercise price (in dollars per share) \| $ / shares	$ 9.91
Granted (in shares) \| shares	72,051
Granted, weighted average exercise price (in dollars per share) \| $ / shares	$ 8.85
Exercised (in shares) \| shares	1,269
Exercised, weighted average exercise price (in dollars per share) \| $ / shares	$ 6.36
Forfeited (in shares) \| shares	26,795
Forfeited, weighted average exercise price (in dollars per share) \| $ / shares	$ 13.45
Canceled or expired (in shares) \| shares	10,204
Canceled or expired, weighted average exercise price (in dollars per share) \| $ / shares	$ 12.51
Outstanding (in shares) \| shares	791,567
Outstanding, weighted average exercise price (in dollars per share) \| $ / shares	$ 9.67

Note 4 - Stock-based Compensation - Activity for Time-based and Performance-based Restricted Stock (Details)	9 Months Ended
	Sep. 30, 2017 $ / shares shares
Restricted Stock [Member]
Outstanding (in shares) \| shares	316,116
Outstanding (in dollars per share) \| $ / shares	$ 13.30
Granted (in shares) \| shares	258,060
Granted (in dollars per share) \| $ / shares	$ 9.18
Vested (in shares) \| shares	178,424
Vested (in dollars per share) \| $ / shares	$ 12.20
Forfeited (in shares) \| shares	33,016
Forfeited (in dollars per share) \| $ / shares	$ 12.51
Canceled or expired (in shares) \| shares
Canceled or expired (in dollars per share) \| $ / shares
Outstanding (in shares) \| shares	362,736
Outstanding (in dollars per share) \| $ / shares	$ 10.98
Performance Shares [Member]
Outstanding (in shares) \| shares	241,141
Outstanding (in dollars per share) \| $ / shares	$ 15.39
Granted (in shares) \| shares	83,897
Granted (in dollars per share) \| $ / shares	$ 8.85
Vested (in shares) \| shares	6,472
Vested (in dollars per share) \| $ / shares	$ 20.54
Forfeited (in shares) \| shares	15,247
Forfeited (in dollars per share) \| $ / shares	$ 14.28
Canceled or expired (in shares) \| shares	13,704
Canceled or expired (in dollars per share) \| $ / shares	$ 13.68
Outstanding (in shares) \| shares	289,615
Outstanding (in dollars per share) \| $ / shares	$ 13.66

Note 4 - Share-based Compensation - Outstanding Performance Shares (Details) - Performance Shares [Member] - shares	Sep. 30, 2017	Dec. 31, 2016
Performance shares (in shares)	289,615	241,141
Vesting Subject to Time-based Restrictions [Member]
Performance shares (in shares)	6,325
Vesting Upon Achievement of 2015-2017 Consolidated Revenues Target [Member]
Performance shares (in shares)	50,000
Vesting Upon Achievement of 2016-2018 Consolidated Revenues Target [Member]
Performance shares (in shares)	149,393
Vesting Upon Achievement of 2017-2019 Consolidated Pre-tax Income Target [Member]
Performance shares (in shares)	83,897

Note 5 - Income Taxes (Details Textual)	3 Months Ended		9 Months Ended
Note 5 - Income Taxes (Details Textual)	Sep. 30, 2017	Oct. 01, 2016	Sep. 30, 2017	Oct. 01, 2016
Effective Income Tax Rate Reconciliation, Percent	33.40%	34.20%	35.50%	42.00%
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent			34.00%

Note 6 - Stockholders' Equity (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2017	Oct. 01, 2016	Aug. 21, 2017
Stock Repurchased and Retired During Period, Value		$ 998	$ 1,469
The August 2017 Share Repurchase Program [Member]
Stock Repurchase Program, Authorized Amount				$ 20,000
Stock Repurchased and Retired During Period, Value	$ 1,000
Stock Repurchased and Retired During Period, Shares	112,325
Share Price	$ 8.88	$ 8.88

Note 6 - Stockholders' Equity - Changes in Stockholders' Equity (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017 USD ($)	Oct. 01, 2016 USD ($)	Sep. 30, 2017 USD ($)	Oct. 01, 2016 USD ($)
Beginning balance			$ 99,112	$ 99,414
Stock-based compensation			2,681	2,259
Shares issued under employee stock plans			(465)	(513)
Adoption of new accounting standards	$ 822		822
Share repurchase and retirement			(998)	(1,469)
Other comprehensive income (loss)			1,104	(2,023)
Net income	1,441	1,841	2,673	1,058
Other			1	(2)
Ending balance	$ 104,930	$ 98,724	$ 104,930	$ 98,724

Note 7 - Income Per Share (Details Textual) - shares	3 Months Ended		9 Months Ended
Note 7 - Income Per Share (Details Textual) - shares	Sep. 30, 2017	Oct. 01, 2016	Sep. 30, 2017	Oct. 01, 2016
Employee Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	382,317	302,628	321,998	253,374

Note 7 - Income Per Share - Computation Basic and Diluted Earnings per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Sep. 30, 2017	Oct. 01, 2016
Net income before allocation of earnings to participating securities	$ 1,441	$ 1,841	$ 2,673	$ 1,058
Less: Earnings allocated to participating securities	11	39	33	22
Net income after allocation of earnings to participating securities	$ 1,430	$ 1,802	$ 2,640	$ 1,036
Weighted average number of common shares outstanding - basic (in shares)	15,633,290	15,518,115	15,600,184	15,471,759
Dilutive effect of share-based awards: (in shares)	182,975	172,889	189,667	178,384
Weighted average number of common shares outstanding - dilutive (in shares)	15,816,265	15,691,004	15,789,851	15,650,143
Basic income per common share attributable to Build-A-Bear Workshop, Inc. stockholders: (in dollars per share)	$ 0.09	$ 0.12	$ 0.17	$ 0.07
Diluted income per common share attributable to Build-A-Bear Workshop, Inc. stockholders (in dollars per share)	$ 0.09	$ 0.11	$ 0.17	$ 0.07

Note 8 - Comprehensive Income (Loss) (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Sep. 30, 2017	Oct. 01, 2016
Translation Adjustment Functional to Reporting Currency, Gain (Loss), Reclassified to Earnings, Net of Tax	$ 0	$ 0	$ 0	$ 0

Note 9 - Segment Information (Details Textual)	9 Months Ended
Note 9 - Segment Information (Details Textual)	Sep. 30, 2017
Number of Operating Segments	3
Number of Reportable Segments	3

Note 9 - Segment Information - Financial Information for the Company's Reportable Segments (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Oct. 01, 2016	Sep. 30, 2017	Oct. 01, 2016	Dec. 31, 2016
Net sales to external customers	$ 82,428	$ 83,748	$ 250,285	$ 253,862
Income before income taxes	2,164	2,796	4,143	1,825
Capital expenditures, net	4,764	6,331	12,789	18,213
Depreciation and amortization	4,201	3,954	12,084	11,573
Total assets	184,341	182,897	184,341	182,897	$ 199,595
Retail [Member]
Net sales to external customers	80,552	81,870	243,559	249,854
Income before income taxes	1,098	1,881	1,493	429
Capital expenditures, net	4,607	6,321	12,614	18,178
Depreciation and amortization	4,185	3,935	12,034	11,506
Total assets	176,159	174,510	176,159	174,510
Commercial [Member]
Net sales to external customers	1,304	1,322	5,037	2,601
Income before income taxes	563	667	2,112	1,080
Capital expenditures, net
Depreciation and amortization	1	1	2	2
Total assets	5,998	5,968	5,998	5,968
International Franchising [Member]
Net sales to external customers	572	556	1,689	1,407
Income before income taxes	503	248	538	316
Capital expenditures, net	157	10	175	35
Depreciation and amortization	15	18	48	65
Total assets	$ 2,184	$ 2,419	$ 2,184	$ 2,419

Note 9 - Segment Information - Sales to External Customers and Long-lived Assets by Geographic Area (Details) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2017

Oct. 01, 2016

Sep. 30, 2017

Oct. 01, 2016

Dec. 31, 2016

$ 82,428

$ 83,748

$ 250,285

$ 253,862

76,718

71,984

76,718

71,984

$ 74,924

North America [Member]

^[1]

67,036

68,227

207,863

209,105

^[1]

67,073

62,377

67,073

62,377

Europe [Member]

^[2]

14,812

14,955

40,905

43,592

Other Geographic Region [Member]

^[2]

9,612

8,385

9,612

8,385

^[3]

580

566

1,517

1,165