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Other intangible assets, net

76,157

77,751

75,854

Deferred tax assets

4,847

6,381

9,879

1,013

995

1,302

Other assets, net

2,182

2,633

2,500

Total Assets

174,809

197,989

182,285

Current liabilities:

Accounts payable

15,046

18,942

16,388

12,482

^[1]

15,189

^[2]

10,806

Deferred revenue and other

14,502

^[1]

33,926

28,919

2,154

1,806

1,887

Total current liabilities

44,184

69,863

58,000

Deferred rent

18,342

17,906

17,838

Deferred franchise revenue

1,100

1,208

529

Other liabilities

1,854

1,697

1,554

Commitments and contingencies

Stockholders' equity:

Preferred stock, par value $0.01, Shares authorized: 15,000,000; No shares issued or outstanding at August 4, 2018, December 30, 2017 and July 29, 2017

Common stock, par value $0.01, Shares authorized: 50,000,000; Issued and outstanding: 14,972,136, 15,515,960 and 16,033,667 shares, respectively

150

155

160

Additional paid-in capital

67,383

68,962

69,936

Accumulated other comprehensive loss

(12,015)

(11,562)

(11,901)

Retained earnings

53,811

^[1]

49,760

46,169

Total stockholders' equity

109,329

107,315

104,364

Total Liabilities and Stockholders' Equity

$ 174,809

$ 197,989

$ 182,285

[1]	The impact on the balances without adoption of ASC 606 includes the activity for the twenty-six weeks ended August 4, 2018 and the December 31, 2017 adjustment.
[2]	The impact on the balances due to the adoption of ASC 606 includes income tax payable.

Condensed Consolidated Balance Sheets (Unaudited) (Parentheticals) - $ / shares	Aug. 04, 2018	Dec. 30, 2017	Jul. 29, 2017
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	15,000,000	15,000,000	15,000,000
Preferred stock, shares issued (in shares)	0	0	0
Preferred stock, shares outstanding (in shares)	0	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	50,000,000	50,000,000	50,000,000
Common stock, shares issued (in shares)	14,972,136	15,515,960	16,033,667
Common stock, shares outstanding (in shares)	14,972,136	15,515,960	16,033,667

Condensed Consolidated Statements of Income and Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Aug. 04, 2018	Jul. 29, 2017	Aug. 04, 2018	Jul. 29, 2017
Revenues:
Revenue	$ 83,178	$ 79,180	$ 166,362	$ 170,383
Costs and expenses:
Cost of merchandise sold	47,779	43,574	93,975	91,131
Consolidated gross profit	35,399	35,606	72,387	79,252
Selling, general and administrative expense	37,928	35,780	74,265	75,008
Interest expense (income), net	16	(10)	21	(16)
Income (loss) before income taxes	(2,545)	(164)	(1,899)	4,260
Income tax expense (benefit)	(745)	(208)	(453)	1,587
Net income (loss)	(1,800)	44	(1,446)	2,673
Foreign currency translation adjustment	(468)	160	(1,215)	596
Comprehensive (loss) income	$ (2,268)	$ 204	$ (2,661)	$ 3,269
Income (loss) per common share:
Basic (in dollars per share)	$ (0.12)	$ 0	$ (0.10)	$ 0.17
Diluted (in dollars per share)	$ (0.12)	$ 0	$ (0.10)	$ 0.17
Shares used in computing common per share amounts:
Basic (in shares)	14,618,582	15,646,014	14,600,578	15,603,909
Diluted (in shares)	14,618,582	15,871,274	14,600,578	15,785,939
Retail [Member]
Revenues:
Revenue	$ 81,037	$ 76,383	$ 162,462	$ 165,126
Costs and expenses:
Cost of merchandise sold	46,601	42,339	91,986	88,795
Commercial Product and Service [Member]
Revenues:
Revenue	1,055	2,086	2,074	4,124
Costs and expenses:
Cost of merchandise sold	591	978	1,070	2,079
International Franchising [Member]
Revenues:
Revenue	1,086	711	1,826	1,133
Costs and expenses:
Cost of merchandise sold	$ 587	$ 257	$ 919	$ 257

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Aug. 04, 2018	Jul. 29, 2017
Cash flows from operating activities:
Net loss	$ (1,446)	$ 2,673
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	8,138	7,892
Stock-based compensation	1,689	2,039
Asset impairment		69
Deferred taxes	(1,264)	1,133
Provision for doubtful accounts		112
Loss on disposal of property and equipment	30	67
Change in assets and liabilities:
Inventories	9,343	(2,128)
Receivables	(326)	2,269
Prepaid expenses and other assets	(632)	(5,388)
Accounts payable and accrued expenses	(4,246)	(10,692)
Lease related liabilities	867	2,201
Gift cards and customer deposits	(4,717)	(5,320)
Deferred revenue	326	(270)
Net cash provided by (used in) operating activities	7,762	(5,343)
Cash flows from investing activities:
Purchases of property and equipment	(7,111)	(9,178)
Purchases of other assets and other intangible assets		(148)
Proceeds from property insurance	82
Cash flow used in investing activities	(7,029)	(9,326)
Cash flows from financing activities:
Proceeds from the exercise of employee stock options, net of withholding tax payments	(357)	(456)
Payments made under capital leases	(47)	(39)
Purchases of Company's common stock	(1,429)
Cash flow used in financing activities	(1,833)	(495)
Effect of exchange rates on cash	(1)	(296)
Net decrease in cash and cash equivalents	(1,101)	(15,460)
Cash and cash equivalents, beginning of period	21,499	27,696
Cash and cash equivalents, end of period	20,398	12,236
Supplemental disclosure of cash flow information:
Net cash paid during the period for income taxes	$ 1,721	$ 928

Note 1 - Basis of Presentation

6 Months Ended

Aug. 04, 2018

Business Description and Basis of Presentation [Text Block]

Basis of Presentation

The condensed consolidated financial statements included herein are unaudited and have been prepared by Build-A-Bear Workshop, Inc. and its subsidiaries (collectively, the “Company”) pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) have been condensed or omitted pursuant to such rules and regulations. The condensed consolidated balance sheet of the Company as of

December 30, 2017

was derived from the Company’s audited consolidated balance sheet as of that date. All other condensed consolidated financial statements contained herein are unaudited and reflect all adjustments which are, in the opinion of management, necessary to summarize fairly the financial position of the Company and the results of the Company’s operations and cash flows for the periods presented. All of these adjustments are of a normal recurring nature. All significant intercompany balances and transactions have been eliminated in consolidation. Because of the seasonal nature of the Company’s operations, results of operations of any single reporting period should

not

be considered as indicative of results for a full year. These condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements for the fiscal year ended

December 30, 2017,

which were included in the Company’s Annual Report on Form

-K filed with the SEC on

March 15, 2018.

Certain amounts in prior fiscal periods have been reclassified to conform with the presentation adopted in the current fiscal year.

Change in Fiscal Year

January 2018,

the Company's Board of Directors approved a change in the Company’s fiscal year-end, which previously ended on the Saturday closest to

December 31,

to the Saturday closest to

January 31.

This change was effective following the end of the Company's

2017

fiscal year. The

first

-month fiscal year under the new calendar will encompass

February 4, 2018

through

February 2, 2019.

Recast historical unaudited financial information for the

thirteen

and

twenty-six

weeks ended

July 29, 2017

is included in the consolidated financial statements and accompanying notes.

Recent Accounting Pronouncements – Adopted in the current year

March 2018,

the FASB issued Accounting Standards Update (“ASU”)

2018

05,

Income Taxes (Topic

740

)—Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin

No.

118,

that codified SEC Staff Accounting Bulletin (“SAB”)

No.

118,

as it relates to allowing for recognition of provisional amounts related to the U.S. Tax Cuts and Jobs Act (“TCJA”) in the event that the accounting is

not

complete and a reasonable estimate can be made. Where necessary information is

not

available, prepared, or analyzed to determine a reasonable estimate,

provisional amount should be recorded. The guidance allows for a measurement period of up to

one

year from the enactment date to finalize the accounting related to the TCJA. The Company has applied the guidance in this update to its financial statements for the

twenty-six

weeks ended

August 4, 2018

and will finalize and record any adjustments related to the TCJA within the

one

year measurement period.

Effective

December 31, 2017,

the Company adopted Accounting Standards Codification (“ASC”)

606,

Revenue from Contracts with Customers, and all the related amendments using the modified retrospective method for contracts that were

not

completed as of

December 31, 2017.

ASC

606

requires an entity to 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. The standard also 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. Nearly all of the Company’s revenue is derived from retail sales (including e-commerce sites) and is recognized when control of the merchandise is transferred to the customer.

The Company’s most significant ASC

606

impact relates to accounting for gift card breakage. The Company's adjustment for gift card breakage reflects the impact of the change to recognize gift card breakage proportionately as gift card balances are used rather than when it is deemed remote that the unused gift card balance would be redeemed, as done for certain categories of gift cards under the previous standards. In addition, the Company has identified minor changes to the timing of revenues for certain outbound licensing arrangements and international franchise agreements.

As a result of this change, the Company expects a negative impact to revenue and pre-tax income of

$3.9

million in fiscal

2018

with the remaining balance of the cumulative effect adjustment predominantly impacting fiscal years

2019

and

2020.

The comparative historical financial information has

not

been restated and continues to be reported under the accounting standards in effect for those periods. As a result of applying the modified retrospective method to transition to ASC

606,

the following adjustments were made to the consolidated balance sheet as of

December 31, 2017 (

dollars in thousands):

Balance Sheet	Balance as of December 30, 2017		Adjustments due to ASC 606			Balance as of December 31, 2017

Assets
Prepaid expenses and other current assets	$	13,346	$	(13	)	$	13,333
Deferred tax assets		6,381		(2,880	)		3,501
Adjustment: assets			$	(2,893	)

Liabilities
Accrued expenses (1)		15,189		151			15,340
Gift cards and customer deposits		33,926		(12,297	)		21,629

Stockholders' equity
Retained Earnings		49,760		9,253			59,013
Adjustment: liabilities and stockholders' equity			$	(2,893	)

(

) - The impact on the balances due to the adoption of ASC

606

includes income tax payable.

The following tables reflect the impact of adoption of ASC

606

for select accounts on the Company’s condensed consolidated statement of income for the

thirteen

and

twenty-six

weeks ended

August 4, 2018

and its condensed consolidated balance sheet as of

August 4, 2018

and the amounts as if the previous standards were in effect (“Without Adoption of ASC

606”

) (dollars in thousands):

	For the thirteen weeks ended August 4, 2018									For the twenty-six weeks ended August 4, 2018
	As Reported			Without Adoption of ASC 606			Effect of Change			As Reported			Without Adoption of ASC 606			Effect of Change
Select income statement
Revenues
Net retail sales	$	81,037		$	81,779		$	(742	)	$	162,462		$	163,803		$	(1,341	)
Commercial revenue		1,055			1,055			–			2,074			2,074			–
International franchising revenue		1,086			1,086			–			1,826			1,826			–
Total revenues		83,178			83,920			(742	)		166,362			167,703			(1,341	)

Total costs and expenses		–			–			–			–			–			–
Income tax expense		(745	)		(528	)		217			(453	)		(133	)		320
Net loss	$	(1,800	)	$	(1,275	)	$	(525	)	$	(1,446	)	$	(425	)	$	(1,021	)

	August 4, 2018
	As Reported		Without Adoption of ASC 606		Effect of Change
Select balance sheet
Liabilities
Accrued expenses (1)	$	12,482	$	12,651	$	169
Gift cards and customer deposits (1)		14,502		25,458		10,956

Stockholders' equity
Retained earnings (1)		53,811		45,579		(8,232	)
Net effect of Change on Liabilities and Stockholders’ equity					$	2,893

(

) - The impact on the balances without adoption of ASC

606

includes the activity for the

twenty-six

weeks ended

August 4, 2018

and the

December 31, 2017

adjustment.

The impact of adoption of ASC

606

on the Company's condensed consolidated statement of cash flows from operating activities for the

thirteen

and

twenty-six

weeks ended

August 4, 2018

was

not

significant.

Recently Issued Accounting Pronouncements

February 2016,

the FASB issued Accounting Standards Update (“ASU”)

No.

2016

02,

Leases (ASU

2016

), 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

will be effective for the Company beginning in fiscal

2019.

2017,

the Company established a cross-functional team to use a detailed approach to assess the impact of the new standard. The Company is in the process of implementing new lease accounting software to assess the portfolio of leases, assist in the quantification of the expected impact on the consolidated balance sheet and to facilitate the calculations of the related accounting entries and disclosures. Lease data, required for lease accounting, has been extracted and loaded into the software solution. While the Company has

not

yet completed its evaluation of the impact the new lease accounting guidance will have on its consolidated financial statements, the Company expects to recognize a material impact to the consolidated balance sheet with the addition of significant right-of-use assets and related liabilities because the Company's retail location leases are currently deemed to be operating leases.

Note 2 - Revenue	6 Months Ended
Note 2 - Revenue	Aug. 04, 2018
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	2. Revenue Nearly all of the Company’s revenue is derived from retail sales (including e-commerce sites) and is recognized when control of the merchandise is transferred to the customer. The Company accounts for revenue in accordance with ASC 606 which was adopted December 31, 2017 ( See Note 1— Basis of Presentation and Note 7 — Stockholder's Equity for additional information). The Company's disaggregated revenue is fully disclosed as net sales to external customers by reporting segment and by geographic area (See Note 10 — Segment Information for additional information). The Company's direct-to-consumer reporting segment represents nearly 98% of consolidated revenue. The majority of these sales transactions are single performance obligations that are recorded when control is transferred to the customer. The following is a description of principal activities from which the Company generates its revenue, by reportable segment. The Company’s direct-to-consumer segment includes the operating activities of corporately-managed stores, other retail-delivered operations and online sales. Direct-to-consumer revenue is recognized when control of the merchandise is transferred to the customer. For the Company’s online sales, revenue is recognized when control of the merchandise is transferred to the customer, which generally occurs upon delivery to the customer. Revenue is measured as the amount of consideration, including any discounts or incentives, the Company expects to receive in exchange for transferring the merchandise. Product returns have historically averaged less than one - tenth of one percent due to the interactive nature of sales, where consumers customize their own stuffed animal. The Company has elected to exclude from revenue all collected sales, value add and other taxes paid by its customers. For the Company’s gift cards, revenue is deferred for single transactions until redemption including any related gift card discounts. Historically, gift card redemptions have occurred within three years of acquisition and approximately 75% of gift cards have been redeemed within the first twelve months. In addition, unredeemed gift cards or breakage revenue will be recorded in proportion to the customer’s redemption period using an estimated breakage rate based on historical experience. For certain qualifying transactions, a portion of revenue transactions are deferred for the obligation related to the Company’s loyalty program or when a material right in the form of a future discount is granted. In these transactions, the transaction price is allocated to the separate performance obligations based on the relative standalone selling price. The standalone selling price for the points earned for the Company's loyalty program is estimated using the retail value of the merchandise earned, adjusted for estimated breakage based on historical redemption patterns. The revenue associated with the initial merchandise purchased is recognized immediately and the value assigned to the points is deferred until the points are redeemed, forfeited or expired. In regards to the consolidated balance sheet, contract liabilities for gift cards are classified as gift cards and customer deposits. The Company’s commercial segment includes transactions with other businesses and are mainly comprised of licensing the Company’s intellectual properties for third -party use and wholesale sales of merchandise, including supplies and fixtures. Revenue for wholesale sales is recognized when control of the merchandise or fixtures is transferred to the customer, which generally occurs upon delivery to the customer. The license agreements provide the customer with highly interrelated rights that are not distinct in the context of the contract and therefore, have been accounted for as a single performance obligation and recognized as licensee sales occur. If the contract includes a guaranteed minimum, the minimum guarantee is recognized on a straight-line basis over the guarantee term until such time as royalties earned through licensee sales exceed the minimum guarantee. The Company classifies these guaranteed minimum contract liabilities as deferred revenue on the consolidated balance sheet. The Company’s international franchising segment includes the activities with franchisees who operate store locations in certain countries and includes development fees, sales-based royalties and merchandise, including supplies and fixture sales. The Company's obligations under the franchise agreement are ongoing and include operations and product development support and training, generally concentrated around new store openings. These obligations are highly interrelated rights that are not distinct in the context of the contract and, therefore, have been accounted for as a single performance obligation and recognized as franchisee sales occur. If the contract includes an initial, one -time nonrefundable development fee, this fee is recognized on a straight-line basis over the term of the franchise agreement, which may extend for periods up to 25 years. The Company classifies these initial, one -time nonrefundable franchise fee contract liabilities as deferred revenue on the consolidated balance sheet. Revenue from merchandise and fixture sales is recognized when control is transferred to the franchisee. The Company also incurs expenses directly related to the startup of new franchises, including finder’s fees, legal and travel costs as well as expenses related to its ongoing support of the franchisees, predominantly travel and employee compensation. Accordingly, the Company’s policy is to capitalize the finder’s fee, an incremental cost, and expense all other costs as incurred. Additionally, the Company amortizes these capitalized costs into expense in the same pattern as the development fee's recording of revenue as described previously.

Note 3 - Prepaid Expenses and Other Current Assets

6 Months Ended

Aug. 04, 2018

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):

	August 4,		December 30,		July 29,
	2018		2017		2017
Prepaid occupancy	$	7,137	$	7,688	$	7,069
Other		6,549		5,658		5,720
Total	$	13,686	$	13,346	$	12,789

Note 4 - Accrued Expenses

6 Months Ended

Aug. 04, 2018

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

Accrued Expenses

Accrued expenses consist of the following (in thousands):

	August 4,		December 30,		July 29,
	2018		2017		2017
Accrued wages, bonuses and related expenses	$	5,864	$	5,863	$	5,908
Sales and cross-border taxes payable		3,050		4,858		1,882
Accrued rent and related expenses		3,294		3,679		3,016
Current income taxes payable		274		789		–
Total	$	12,482	$	15,189	$	10,806

Note 5 - Stock-based Compensation

6 Months Ended

Aug. 04, 2018

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

twenty-six

weeks ended

August

2018,

selling, general and administrative expense includes

$0.9

million and

$1.7

million, respectively, of stock-based compensation expense. For the

thirteen

and

twenty-six

weeks ended

July

29,

2017,

selling, general and administrative expense includes

$0.8

million and

$2.0

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

August 4, 2018,

there was

$4.7

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

twenty-six

weeks ended

August 4, 2018:

	Options
	Shares			Weighted Average Exercise Price
Outstanding, February 4, 2018		791,567		$	9.67
Granted		213,687			8.60
Exercised		(8,604	)		5.65
Forfeited		—			—
Canceled or expired		—			—
Outstanding, August 4, 2018		996,650		$	9.47

The following table is a summary of the balances and activity related to time-based and performance-based restricted stock for the

twenty-six

weeks ended

August 4, 2018:

	Restricted Stock					Performance Shares
	Shares			Weighted Average Grant Date Fair Value		Shares			Weighted Average Grant Date Fair Value
Outstanding, February 4, 2018		357,412		$	10.96		289,615		$	13.66
Granted		205,434			8.67		83,256			8.60
Vested		(176,769	)		11.80		(6,323	)		20.58
Forfeited		(1,208	)		13.63		(1,280	)		13.69
Canceled or expired		—			—		(50,000	)		20.80
Outstanding, August 4, 2018		384,869		$	9.35		315,268		$	11.05

The total fair value of shares vested during the

twenty-six

weeks ended

August 4, 2018

and

July

29,

2017

was

$2.2

million and

$2.3

million, respectively.

March 2018,

the Company awarded

three

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

2018,

2019

and

2020.

In addition, the Company awarded

three

-year performance-based restricted stock subject to the achievement of pre-established consolidated revenue growth objectives for fiscal

2018,

2019

and

2020.

These shares have a payout opportunity ranging from

25%

200%

of the target number of shares. In

2017,

the Company awarded

three

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

2017,

2018

and

2019.

2016,

the Company awarded

three

-year performance-based restricted stock subject to the achievement of pre-established cumulative total revenue goals for fiscal

2016,

2017

and

2018.

The outstanding performance shares as of

August 4, 2018

consist of the following:

	August 4, 2018
Earned shares subject to time-based restrictions at actual		—

Unearned shares subject to performance-based restrictions at target:
2015 - 2017 consolidated pre-tax income		—
2016 - 2018 consolidated cumulative total revenues		148,115
2017 - 2019 consolidated pre-tax income growth objectives		83,897
2018 - 2020 consolidated total revenues growth objectives		20,756
2018 - 2020 consolidated pre-tax income growth objectives		62,500
Performance shares outstanding, August 4, 2018		315,268

Note 6 - Income Taxes	6 Months Ended
Note 6 - Income Taxes	Aug. 04, 2018
Notes to Financial Statements
Income Tax Disclosure [Text Block]	6. Income Taxes The effective tax rate was 29.3% and 23.9% for the thirteen and twenty-six weeks ended August 4, 2018, respectively, compared to 126.8% and 37.3% for the thirteen and twenty-six weeks ended July 29, 2017, respectively. The 2018 effective tax differed from the statutory rate of 21% primarily due to the jurisdictional mix of earnings. The fiscal 2017 effective tax rate differed from the statutory rate of 34% primarily due to the effect of discrete tax items. On December 22, 2017, the Tax Cuts and Job Act (“Tax Reform Act”) was enacted, which significantly changes U.S. tax law effective by, among other things, lowering the maximum corporate income tax statutory rate from 35% to 21%, implementing a territorial tax system and imposing a repatriation tax on deemed repatriated earnings of foreign subsidiaries. The Tax Reform Act was effective as of January 1, 2018. The Company recorded a provisional tax charge of $1.4 million for the re-measurement of its U.S. net deferred tax assets in fiscal 2017 but it does not anticipate a significant charge for the one -time transition tax on the deemed repatriation of foreign earnings. The Global Intangible Low-Taxed Income (“GILTI”) provisions of the Tax Reform Act require a company to include in its U.S. income tax return foreign subsidiary earnings in excess of an allowable return on the foreign subsidiary’s tangible assets. The Base-Eroding Anti-abuse Tax (“BEAT”) provisions of the Tax Reform Act assess tax on certain payments made by a U.S. company to a related foreign company. The Company does not expect the incremental tax charge due to GILTI or BEAT to be significant. In accordance with SAB 118 and ASU 2018 - 05, the financial reporting impact of the Tax Reform Act is expected to be completed in the fourth quarter of fiscal 2018.

Note 7 - Stockholders' Equity

6 Months Ended

Aug. 04, 2018

Stockholders' Equity Note Disclosure [Text Block]

Stockholders’ Equity

The following table sets forth the changes in stockholders’ equity (in thousands) for the

twenty-six

week periods ended

August 4, 2018

and

July

29,

2017:

	Twenty-six week periods
	February 3, 2018 to			January 28, 2017 to
	August 4, 2018			July 29, 2017
Beginning balance	$	112,102		$	99,514
Stock-based compensation		1,689			2,038
Shares issued under employee stock plans		(376	)		(457	)
Share repurchase and retirement		(1,429	)		-
Other comprehensive income (loss)		(1,215	)		596
Net income (loss)		(1,446	)		2,673
Other		4			-
Ending balance	$	109,329		$	104,364

August 2017,

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

$20

million. From the date of such authorization through

August 4, 2018,

the Company has repurchased

1.2

million shares at an average price of

$8.77

per share for an aggregate amount of

$10.7

million.

Note 8 - Income Per Share

6 Months Ended

Aug. 04, 2018

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					Twenty-six weeks ended
	August 4,			July 29,		August 4,			July 29,
	2018			2017		2018			2017
NUMERATOR:
Net income (loss) before allocation of earnings to participating securities	$	(1,800	)	$	44	$	(1,446	)	$	2,673
Less: Earnings allocated to participating securities		-			-		-			33
Net income (loss)	$	(1,800	)	$	44	$	(1,446	)	$	2,640

DENOMINATOR:
Weighted average number of common shares outstanding - basic		14,618,582			15,646,014		14,600,578			15,603,909
Dilutive effect of share-based awards:		-			225,260		-			182,030
Weighted average number of common shares outstanding - dilutive		14,618,582			15,871,274		14,600,578			15,785,939
Basic income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$	(0.12	)	$	0.00	$	(0.10	)	$	0.17
Diluted income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$	(0.12	)	$	0.00	$	(0.10	)	$	0.17

In calculating diluted income per share for the

thirteen

and

twenty-six

week periods ended

August 4, 2018,

options to purchase

594,411

and

548,400

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

twenty-six

week periods ended

July

29,

2017,

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

339,772

and

323,598

shares, respectively.

Note 9 - Comprehensive Income (Loss)	6 Months Ended
Note 9 - Comprehensive Income (Loss)	Aug. 04, 2018
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	9. 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 August 4, 2018 and July 29, 2017 was comprised entirely of foreign currency translation. For the thirteen and twenty-six weeks ended August 4, 2018 and July 29, 2017, there were no reclassifications out of accumulated other comprehensive loss.

Note 10 - Segment Information

6 Months Ended

Aug. 04, 2018

Segment Reporting Disclosure [Text Block]

10.

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 corporately-managed 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 activities of the Company’s franchisees 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 August 4, 2018
Net sales to external customers	$	81,037		$	1,055	$	1,086		$	83,178
Income (loss) before income taxes		(3,148	)		289		314			(2,545	)
Capital expenditures		4,081			-		-			4,081
Depreciation and amortization		4,021			-		2			4,023
Thirteen weeks ended July 29, 2017
Net sales to external customers	$	76,383		$	2,086	$	711		$	79,180
Income (loss) before income taxes		(1,006	)		930		(88	)		(164	)
Capital expenditures		5,518			-		-			5,518
Depreciation and amortization		3,970			-		15			3,985
Twenty-six weeks ended August 4, 2018
Net sales to external customers	$	162,462		$	2,074	$	1,826		$	166,362
Income (loss) before income taxes		(3,171	)		651		621			(1,899	)
Capital expenditures		7,111			-		-			7,111
Depreciation and amortization		8,137			1		-			8,138
Twenty-six weeks ended July 29, 2017
Net sales to external customers	$	165,126			4,124		1,133			170,383
Income (loss) before income taxes		2,472			1,722		66			4,260
Capital expenditures		9,326			-		-			9,326
Depreciation and amortization		7,859			1		32			7,892
Total Assets as of:
August 4, 2018	$	163,907		$	5,847	$	5,055		$	174,809
July 29, 2017		174,017			6,041		2,227			182,285

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 August 4, 2018
Net sales to external customers	$	71,964	$	10,604	$	610	$	83,178
Thirteen weeks ended July 29, 2017
Net sales to external customers		66,220		12,466		494		79,180

Twenty-six weeks ended August 4, 2018
Net sales to external customers		141,932		23,430		1,000		166,362
Property and equipment, net		66,606		9,530		21		76,157
Twenty-six weeks ended July 29, 2017
Net sales to external customers		142,963		26,502		918		170,383
Property and equipment, net		66,203		9,617		34		75,854

For purposes of this table only:

(

) North America includes the United States, Canada, Puerto Rico and international franchising revenue in Mexico

(

) Europe includes the United Kingdom, Ireland, Denmark and international franchising revenue in Europe

(

) Other includes international franchising revenue outside of North America and Europe and a corporately-managed store in China

Note 11 - Contingencies	6 Months Ended
Note 11 - Contingencies	Aug. 04, 2018
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	11. Contingencies In the normal course of business, the Company is subject to legal proceedings, government inquiries and claims, and other commercial disputes. If one or more of these matters 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 these types of contingencies 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 August 4, 2018, the Company had a gross receivable balance of $3.7 million and a reserve of $2.9 million, leaving a net receivable of $0.8 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 1 - Basis of Presentation (Tables)

6 Months Ended

Aug. 04, 2018

Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]

Balance Sheet	Balance as of December 30, 2017		Adjustments due to ASC 606			Balance as of December 31, 2017

Assets
Prepaid expenses and other current assets	$	13,346	$	(13	)	$	13,333
Deferred tax assets		6,381		(2,880	)		3,501
Adjustment: assets			$	(2,893	)

Liabilities
Accrued expenses (1)		15,189		151			15,340
Gift cards and customer deposits		33,926		(12,297	)		21,629

Stockholders' equity
Retained Earnings		49,760		9,253			59,013
Adjustment: liabilities and stockholders' equity			$	(2,893	)

	For the thirteen weeks ended August 4, 2018									For the twenty-six weeks ended August 4, 2018
	As Reported			Without Adoption of ASC 606			Effect of Change			As Reported			Without Adoption of ASC 606			Effect of Change
Select income statement
Revenues
Net retail sales	$	81,037		$	81,779		$	(742	)	$	162,462		$	163,803		$	(1,341	)
Commercial revenue		1,055			1,055			–			2,074			2,074			–
International franchising revenue		1,086			1,086			–			1,826			1,826			–
Total revenues		83,178			83,920			(742	)		166,362			167,703			(1,341	)

Total costs and expenses		–			–			–			–			–			–
Income tax expense		(745	)		(528	)		217			(453	)		(133	)		320
Net loss	$	(1,800	)	$	(1,275	)	$	(525	)	$	(1,446	)	$	(425	)	$	(1,021	)

	August 4, 2018
	As Reported		Without Adoption of ASC 606		Effect of Change
Select balance sheet
Liabilities
Accrued expenses (1)	$	12,482	$	12,651	$	169
Gift cards and customer deposits (1)		14,502		25,458		10,956

Stockholders' equity
Retained earnings (1)		53,811		45,579		(8,232	)
Net effect of Change on Liabilities and Stockholders’ equity					$	2,893

Note 3 - Prepaid Expenses and Other Current Assets (Tables)

6 Months Ended

Aug. 04, 2018

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

	August 4,		December 30,		July 29,
	2018		2017		2017
Prepaid occupancy	$	7,137	$	7,688	$	7,069
Other		6,549		5,658		5,720
Total	$	13,686	$	13,346	$	12,789

Note 4 - Accrued Expenses (Tables)

6 Months Ended

Aug. 04, 2018

Schedule of Accrued Liabilities [Table Text Block]

	August 4,		December 30,		July 29,
	2018		2017		2017
Accrued wages, bonuses and related expenses	$	5,864	$	5,863	$	5,908
Sales and cross-border taxes payable		3,050		4,858		1,882
Accrued rent and related expenses		3,294		3,679		3,016
Current income taxes payable		274		789		–
Total	$	12,482	$	15,189	$	10,806

Note 5 - Stock-based Compensation (Tables)

6 Months Ended

Aug. 04, 2018

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

	Options
	Shares			Weighted Average Exercise Price
Outstanding, February 4, 2018		791,567		$	9.67
Granted		213,687			8.60
Exercised		(8,604	)		5.65
Forfeited		—			—
Canceled or expired		—			—
Outstanding, August 4, 2018		996,650		$	9.47

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, February 4, 2018		357,412		$	10.96		289,615		$	13.66
Granted		205,434			8.67		83,256			8.60
Vested		(176,769	)		11.80		(6,323	)		20.58
Forfeited		(1,208	)		13.63		(1,280	)		13.69
Canceled or expired		—			—		(50,000	)		20.80
Outstanding, August 4, 2018		384,869		$	9.35		315,268		$	11.05

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

	August 4, 2018
Earned shares subject to time-based restrictions at actual		—

Unearned shares subject to performance-based restrictions at target:
2015 - 2017 consolidated pre-tax income		—
2016 - 2018 consolidated cumulative total revenues		148,115
2017 - 2019 consolidated pre-tax income growth objectives		83,897
2018 - 2020 consolidated total revenues growth objectives		20,756
2018 - 2020 consolidated pre-tax income growth objectives		62,500
Performance shares outstanding, August 4, 2018		315,268

Note 7 - Stockholders' Equity (Tables)

6 Months Ended

Aug. 04, 2018

Schedule of Stockholders Equity [Table Text Block]

	Twenty-six week periods
	February 3, 2018 to			January 28, 2017 to
	August 4, 2018			July 29, 2017
Beginning balance	$	112,102		$	99,514
Stock-based compensation		1,689			2,038
Shares issued under employee stock plans		(376	)		(457	)
Share repurchase and retirement		(1,429	)		-
Other comprehensive income (loss)		(1,215	)		596
Net income (loss)		(1,446	)		2,673
Other		4			-
Ending balance	$	109,329		$	104,364

Note 8 - Income Per Share (Tables)

6 Months Ended

Aug. 04, 2018

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

	Thirteen weeks ended					Twenty-six weeks ended
	August 4,			July 29,		August 4,			July 29,
	2018			2017		2018			2017
NUMERATOR:
Net income (loss) before allocation of earnings to participating securities	$	(1,800	)	$	44	$	(1,446	)	$	2,673
Less: Earnings allocated to participating securities		-			-		-			33
Net income (loss)	$	(1,800	)	$	44	$	(1,446	)	$	2,640

DENOMINATOR:
Weighted average number of common shares outstanding - basic		14,618,582			15,646,014		14,600,578			15,603,909
Dilutive effect of share-based awards:		-			225,260		-			182,030
Weighted average number of common shares outstanding - dilutive		14,618,582			15,871,274		14,600,578			15,785,939
Basic income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$	(0.12	)	$	0.00	$	(0.10	)	$	0.17
Diluted income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$	(0.12	)	$	0.00	$	(0.10	)	$	0.17

Note 10 - Segment Information (Tables)

6 Months Ended

Aug. 04, 2018

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

	Direct-to-					International
	Consumer			Commercial		Franchising			Total

Thirteen weeks ended August 4, 2018
Net sales to external customers	$	81,037		$	1,055	$	1,086		$	83,178
Income (loss) before income taxes		(3,148	)		289		314			(2,545	)
Capital expenditures		4,081			-		-			4,081
Depreciation and amortization		4,021			-		2			4,023
Thirteen weeks ended July 29, 2017
Net sales to external customers	$	76,383		$	2,086	$	711		$	79,180
Income (loss) before income taxes		(1,006	)		930		(88	)		(164	)
Capital expenditures		5,518			-		-			5,518
Depreciation and amortization		3,970			-		15			3,985
Twenty-six weeks ended August 4, 2018
Net sales to external customers	$	162,462		$	2,074	$	1,826		$	166,362
Income (loss) before income taxes		(3,171	)		651		621			(1,899	)
Capital expenditures		7,111			-		-			7,111
Depreciation and amortization		8,137			1		-			8,138
Twenty-six weeks ended July 29, 2017
Net sales to external customers	$	165,126			4,124		1,133			170,383
Income (loss) before income taxes		2,472			1,722		66			4,260
Capital expenditures		9,326			-		-			9,326
Depreciation and amortization		7,859			1		32			7,892
Total Assets as of:
August 4, 2018	$	163,907		$	5,847	$	5,055		$	174,809
July 29, 2017		174,017			6,041		2,227			182,285

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 August 4, 2018
Net sales to external customers	$	71,964	$	10,604	$	610	$	83,178
Thirteen weeks ended July 29, 2017
Net sales to external customers		66,220		12,466		494		79,180

Twenty-six weeks ended August 4, 2018
Net sales to external customers		141,932		23,430		1,000		166,362
Property and equipment, net		66,606		9,530		21		76,157
Twenty-six weeks ended July 29, 2017
Net sales to external customers		142,963		26,502		918		170,383
Property and equipment, net		66,203		9,617		34		75,854

Note 1 - Basis of Presentation (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Aug. 04, 2018	Jul. 29, 2017	Aug. 04, 2018	Jul. 29, 2017	Feb. 02, 2019
Revenue from Contract with Customer, Excluding Assessed Tax, Total	$ 83,178	$ 79,180	$ 166,362	$ 170,383
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest, Total	(2,545)	$ (164)	(1,899)	$ 4,260
Difference between Revenue Guidance in Effect before and after Topic 606 [Member]
Revenue from Contract with Customer, Excluding Assessed Tax, Total	$ (742)		$ (1,341)
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] \| Scenario, Forecast [Member] \| Accounting Standards Update 2014-09 [Member]
Revenue from Contract with Customer, Excluding Assessed Tax, Total					$ (3,900)
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest, Total					$ (3,900)

Note 1 - Basis of Presentation - Adoption of ASC 606 (Details) - USD ($)
$ in Thousands

3 Months Ended

6 Months Ended

Aug. 04, 2018

Jul. 29, 2017

Aug. 04, 2018

Jul. 29, 2017

Dec. 31, 2017

Dec. 30, 2017

Prepaid expenses and other current assets

$ 13,686

$ 12,789

$ 13,686

$ 12,789

$ 13,333

$ 13,346

Deferred tax assets

4,847

9,879

4,847

9,879

3,501

6,381

Adjustment: assets

174,809

182,285

174,809

182,285

197,989

12,482

^[1]

10,806

12,482

^[1]

10,806

15,340

^[2]

15,189

^[2]

14,502

^[1]

28,919

14,502

^[1]

28,919

21,629

33,926

Adjustment: liabilities and stockholders' equity

53,811

^[1]

46,169

53,811

^[1]

46,169

59,013

49,760

174,809

182,285

174,809

182,285

197,989

Net effect of Change on Liabilities and Stockholders’ equity

83,178

79,180

166,362

170,383

Total costs and expenses

Income tax expense

(745)

(208)

(453)

1,587

Net loss

(1,800)

(1,446)

2,673

174,809

182,285

174,809

182,285

$ 197,989

Calculated under Revenue Guidance in Effect before Topic 606 [Member]

^[1]

12,651

^[1]

25,458

^[1]

45,579

Difference between Revenue Guidance in Effect before and after Topic 606 [Member]

83,920

167,703

Total costs and expenses

Income tax expense

(528)

(133)

Net loss

(1,275)

(425)

(742)

(1,341)

Total costs and expenses

Income tax expense

217

320

Net loss

(525)

(1,021)

Retail [Member]

Retail [Member] | Calculated under Revenue Guidance in Effect before Topic 606 [Member]

81,037

76,383

162,462

165,126

Retail [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member]

81,779

163,803

Commercial Product and Service [Member]

(742)

(1,341)

Commercial Product and Service [Member] | Calculated under Revenue Guidance in Effect before Topic 606 [Member]

1,055

2,086

2,074

4,124

Commercial Product and Service [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member]

1,055

2,074

International Franchising [Member]

International Franchising [Member] | Calculated under Revenue Guidance in Effect before Topic 606 [Member]

1,086

$ 711

1,826

$ 1,133

International Franchising [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member]

1,086

1,826

Accounting Standards Update 2014-09 [Member]

Prepaid expenses and other current assets

(13)

Deferred tax assets

(2,880)

Adjustment: assets

(2,893)

^[2]

151

(12,297)

Adjustment: liabilities and stockholders' equity

9,253

(2,893)

Net effect of Change on Liabilities and Stockholders’ equity

$ (2,893)

Accounting Standards Update 2014-09 [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member]

^[1]

169

^[1]

10,956

Adjustment: liabilities and stockholders' equity

^[1]

(8,232)

2,893

Net effect of Change on Liabilities and Stockholders’ equity

$ 2,893

[1]	The impact on the balances without adoption of ASC 606 includes the activity for the twenty-six weeks ended August 4, 2018 and the December 31, 2017 adjustment.
[2]	The impact on the balances due to the adoption of ASC 606 includes income tax payable.

Note 2 - Revenue (Details Textual)	6 Months Ended
Note 2 - Revenue (Details Textual)	Aug. 04, 2018
Gift Card Redemption Period	3 years
Estimated Percentage of Gift Card Redemptions Within First Twelve Months	75.00%
Direct to Consumer [Member]
Segment Revenue of Consolidated Revenue, Percentage	98.00%
International Franchising [Member]
Capitalized Contract Cost, Amortization Period	25 years

Note 3 - Prepaid Expenses and Other Current Assets - Summary of Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Aug. 04, 2018	Dec. 31, 2017	Dec. 30, 2017	Jul. 29, 2017
Prepaid occupancy	$ 7,137		$ 7,688	$ 7,069
Other	6,549		5,658	5,720
Total	$ 13,686	$ 13,333	$ 13,346	$ 12,789

Note 4 - Accrued Expenses - Summary of Accrued Expenses (Details) - USD ($)
$ in Thousands

Aug. 04, 2018

Dec. 31, 2017

^[2]

Dec. 30, 2017

Jul. 29, 2017

Accrued wages, bonuses and related expenses

$ 5,864

$ 5,863

$ 5,908

Sales and cross-border taxes payable

3,050

4,858

1,882

Accrued rent and related expenses

3,294

3,679

3,016

Current income taxes payable

274

789

Total

$ 12,482

^[1]

$ 15,340

$ 15,189

^[2]

$ 10,806

[1]	The impact on the balances without adoption of ASC 606 includes the activity for the twenty-six weeks ended August 4, 2018 and the December 31, 2017 adjustment.
[2]	The impact on the balances due to the adoption of ASC 606 includes income tax payable.

Note 5 - Stock-based Compensation (Details Textual) - USD ($) $ in Millions	1 Months Ended	3 Months Ended		6 Months Ended
	Mar. 31, 2018	Aug. 04, 2018	Jul. 29, 2017	Aug. 04, 2018	Jul. 29, 2017	May 11, 2017
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition				1 year 182 days
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, Total		$ 0.9	$ 0.8	$ 1.7	$ 2.0
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Total		$ 4.7		4.7
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				$ 2.2	$ 2.3
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
The 2017 Omnibus Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized						1,000,000

Note 5 - Stock-based Compensation - Activity for Stock Options (Details)	6 Months Ended
	Aug. 04, 2018 $ / shares shares
Outstanding, beginning of period (in shares) \| shares	791,567
Outstanding, beginning of period, weighted average exercise price (in dollars per share) \| $ / shares	$ 9.67
Granted (in shares) \| shares	213,687
Granted, weighted average exercise price (in dollars per share) \| $ / shares	$ 8.60
Exercised (in shares) \| shares	(8,604)
Exercised, weighted average exercise price (in dollars per share) \| $ / shares	$ 5.65
Forfeited (in shares) \| shares
Forfeited, weighted average exercise price (in dollars per share) \| $ / shares
Canceled or expired (in shares) \| shares
Canceled or expired, weighted average exercise price (in dollars per share) \| $ / shares
Outstanding, end of period (in shares) \| shares	996,650
Outstanding, end of period, weighted average exercise price (in dollars per share) \| $ / shares	$ 9.47

Note 5 - Stock-based Compensation - Activity for Time-based and Performance-based Restricted Stock (Details)	6 Months Ended
	Aug. 04, 2018 $ / shares shares
Restricted Stock [Member]
Outstanding, beginning of period (in shares) \| shares	357,412
Outstanding, beginning of period (in dollars per share) \| $ / shares	$ 10.96
Granted (in shares) \| shares	205,434
Granted (in dollars per share) \| $ / shares	$ 8.67
Vested (in shares) \| shares	(176,769)
Vested (in dollars per share) \| $ / shares	$ 11.80
Forfeited (in shares) \| shares	(1,208)
Forfeited (in dollars per share) \| $ / shares	$ 13.63
Canceled or expired (in shares) \| shares
Canceled or expired (in dollars per share) \| $ / shares
Outstanding, end of period (in shares) \| shares	384,869
Outstanding, end of period (in dollars per share) \| $ / shares	$ 9.35
Performance Shares [Member]
Outstanding, beginning of period (in shares) \| shares	289,615
Outstanding, beginning of period (in dollars per share) \| $ / shares	$ 13.66
Granted (in shares) \| shares	83,256
Granted (in dollars per share) \| $ / shares	$ 8.60
Vested (in shares) \| shares	(6,323)
Vested (in dollars per share) \| $ / shares	$ 20.58
Forfeited (in shares) \| shares	(1,280)
Forfeited (in dollars per share) \| $ / shares	$ 13.69
Canceled or expired (in shares) \| shares	(50,000)
Canceled or expired (in dollars per share) \| $ / shares	$ 20.80
Outstanding, end of period (in shares) \| shares	315,268
Outstanding, end of period (in dollars per share) \| $ / shares	$ 11.05

Note 5 - Share-based Compensation - Outstanding Performance Shares (Details) - Performance Shares [Member] - shares	Aug. 04, 2018	Feb. 03, 2018
Performance shares (in shares)	315,268	289,615
Vesting Subject to Time-based Restrictions [Member]
Performance shares (in shares)
Vesting Upon Achievement of 2015-2017 Consolidated Pre-tax Income Target [Member]
Performance shares (in shares)
Vesting Upon Achievement of 2016-2018 Consolidated Revenues Target [Member]
Performance shares (in shares)	148,115
Vesting Upon Achievement of 2017-2019 Consolidated Pre-tax Income Target [Member]
Performance shares (in shares)	83,897
Vesting Upon Achievement of 2018-2020 Consolidated Total Revenues Growth Objectives [Member]
Performance shares (in shares)	20,756
Vesting Upon Achievement of 2018-2020 Consolidated Pre-tax Income Growth Objectives [Member]
Performance shares (in shares)	62,500

Note 6 - Income Taxes (Details Textual) - USD ($) $ in Millions	3 Months Ended			6 Months Ended		12 Months Ended
	Aug. 04, 2018	Dec. 30, 2017	Jul. 29, 2017	Aug. 04, 2018	Jul. 29, 2017	Feb. 02, 2019	Dec. 30, 2017
Effective Income Tax Rate Reconciliation, Percent, Total	29.30%		126.80%	23.90%	37.30%
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent							34.00%
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Amount		$ 1.4
Scenario, Forecast [Member]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent						21.00%

Note 7 - Stockholders' Equity (Details Textual) - USD ($) $ / shares in Units, $ in Thousands, shares in Millions	6 Months Ended		12 Months Ended
	Aug. 04, 2018	Jul. 29, 2017	Aug. 04, 2018	Aug. 31, 2017
Stock Repurchased and Retired During Period, Value	$ 1,429
The August 2017 Share Repurchase Program [Member]
Stock Repurchase Program, Authorized Amount				$ 20,000
Stock Repurchased and Retired During Period, Shares			1.2
Share Price	$ 8.77		$ 8.77
Stock Repurchased and Retired During Period, Value			$ 10,700

Note 7 - Stockholders' Equity - Changes in Stockholders' Equity (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Aug. 04, 2018	Jul. 29, 2017	Aug. 04, 2018	Jul. 29, 2017
Beginning balance			$ 112,102	$ 99,514
Stock-based compensation			1,689	2,038
Shares issued under employee stock plans			(376)	(457)
Share repurchase and retirement			(1,429)
Other comprehensive income (loss)			(1,215)	596
Net loss	$ (1,800)	$ 44	(1,446)	2,673
Other			4
Ending balance	$ 109,329	$ 104,364	$ 109,329	$ 104,364

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

+ References + Details

Note 8 - Income Per Share (Details Textual) - shares	3 Months Ended		6 Months Ended
Note 8 - Income Per Share (Details Textual) - shares	Aug. 04, 2018	Jul. 29, 2017	Aug. 04, 2018	Jul. 29, 2017
Employee Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	594,411	339,772	548,400	323,598

Note 8 - Income Per Share - Computation Basic and Diluted Earnings Per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Aug. 04, 2018	Jul. 29, 2017	Aug. 04, 2018	Jul. 29, 2017
Net income (loss) before allocation of earnings to participating securities	$ (1,800)	$ 44	$ (1,446)	$ 2,673
Less: Earnings allocated to participating securities				33
Net income (loss)	$ (1,800)	$ 44	$ (1,446)	$ 2,640
Weighted average number of common shares outstanding - basic (in shares)	14,618,582	15,646,014	14,600,578	15,603,909
Dilutive effect of share-based awards: (in shares)		225,260		182,030
Weighted average number of common shares outstanding - dilutive (in shares)	14,618,582	15,871,274	14,600,578	15,785,939
Basic income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders (in dollars per share)	$ (0.12)	$ 0	$ (0.10)	$ 0.17
Diluted income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders (in dollars per share)	$ (0.12)	$ 0	$ (0.10)	$ 0.17

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

+ References

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+ Details

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

+ References

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+ Details

Revenue from Contract with Customer, Excluding Assessed Tax, Total

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

+ References + Details

Note 9 - Comprehensive Income (Loss) (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Aug. 04, 2018	Jul. 29, 2017	Aug. 04, 2018	Jul. 29, 2017
Translation Adjustment Functional to Reporting Currency, Gain (Loss), Reclassified to Earnings, Net of Tax	$ 0	$ 0	$ 0	$ 0

Note 10 - Segment Information (Details Textual)	6 Months Ended
Note 10 - Segment Information (Details Textual)	Aug. 04, 2018
Number of Operating Segments	3
Number of Reportable Segments	3

Note 10 - Segment Information - Financial Information for the Company's Reportable Segments (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Aug. 04, 2018	Jul. 29, 2017	Aug. 04, 2018	Jul. 29, 2017	Dec. 30, 2017
Revenue from Contract with Customer, Excluding Assessed Tax, Total	$ 83,178	$ 79,180	$ 166,362	$ 170,383
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest, Total	(2,545)	(164)	(1,899)	4,260
Capital expenditures, net	4,081	5,518	7,111	9,326
Depreciation and amortization	4,023	3,985	8,138	7,892
Total assets	174,809	182,285	174,809	182,285	$ 197,989
Direct to Consumer [Member]
Revenue from Contract with Customer, Excluding Assessed Tax, Total	81,037	76,383	162,462	165,126
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest, Total	(3,148)	(1,006)	(3,171)	2,472
Capital expenditures, net	4,081	5,518	7,111	9,326
Depreciation and amortization	4,021	3,970	8,137	7,859
Total assets	163,907	174,017	163,907	174,017
Commercial [Member]
Revenue from Contract with Customer, Excluding Assessed Tax, Total	1,055	2,086	2,074	4,124
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest, Total	289	930	651	1,722
Capital expenditures, net
Depreciation and amortization			1	1
Total assets	5,847	6,041	5,847	6,041
International Franchising [Member]
Revenue from Contract with Customer, Excluding Assessed Tax, Total	1,086	711	1,826	1,133
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest, Total	314	(88)	621	66
Capital expenditures, net
Depreciation and amortization	2	15		32
Total assets	$ 5,055	$ 2,227	$ 5,055	$ 2,227

Note 10 - Segment Information - Sales to External Customers and Long-lived Assets by Geographic Area (Details) - USD ($)
$ in Thousands

3 Months Ended

6 Months Ended

Aug. 04, 2018

Jul. 29, 2017

Aug. 04, 2018

Jul. 29, 2017

Dec. 30, 2017

$ 83,178

$ 79,180

$ 166,362

$ 170,383

Revenue from Contract with Customer, Excluding Assessed Tax, Total

76,157

75,854

76,157

75,854

$ 77,751

North America [Member]

^[1]

71,964

66,220

141,932

142,963

Revenue from Contract with Customer, Excluding Assessed Tax, Total

^[1]

66,606

66,203

66,606

66,203

Europe [Member]

^[2]

10,604

12,466

23,430

26,502

Other Geographic Region [Member]

^[2]

9,530

9,617

9,530

9,617

Revenue from Contract with Customer, Excluding Assessed Tax, Total

^[3]

610

494

1,000

918