0001437749-22-008972 | 10-K | XBRL Viewer

Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Jan. 29, 2022	Apr. 11, 2022	Jul. 30, 2021
Document Information [Line Items]
Entity Central Index Key	0001113809
Entity Registrant Name	BUILD-A-BEAR WORKSHOP INC
Amendment Flag	false
Current Fiscal Year End Date	--01-29
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Document Type	10-K
Document Annual Report	true
Document Period End Date	Jan. 29, 2022
Document Transition Report	false
Entity File Number	001-32320
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	43-1883836
Entity Address, Address Line One	415 South 18th St
Entity Address, City or Town	St. Louis
Entity Address, State or Province	MO
Entity Address, Postal Zip Code	63103
City Area Code	314
Local Phone Number	423-8000
Title of 12(b) Security	Common Stock, par value $0.01 per share
Trading Symbol	BBW
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	false
Entity Shell Company	false
Entity Public Float			$ 243,700,000
Entity Common Stock, Shares Outstanding		15,679,875
Auditor Name	Ernst & Young LLP
Auditor Location	St. Louis, Missouri
Auditor Firm ID	42

Consolidated Balance Sheets - USD ($) $ in Thousands	Jan. 29, 2022	Jan. 30, 2021
Current assets:
Cash, cash equivalents and restricted cash	$ 32,845	$ 34,840
Inventories, net	71,809	46,947
Receivables, net	11,701	8,295
Prepaid expenses and other current assets	13,643	10,111
Total current assets	129,998	100,193
Operating lease right-of-use asset	77,671	104,825
Property and equipment, net	48,966	52,973
Deferred tax assets	7,613	0
Other assets, net	2,076	3,381
Total Assets	266,324	261,372
Current liabilities:
Accounts payable	21,849	17,901
Accrued expenses	25,543	17,551
Operating lease liability short term	25,245	32,402
Gift cards and customer deposits	20,937	19,029
Deferred revenue and other	3,808	2,445
Total current liabilities	97,382	89,328
Operating lease liability long term	73,307	101,462
Deferred franchise revenue	734	920
Other liabilities	1,218	2,354
Stockholders' equity:
Preferred stock, par value $0.01, Shares authorized: 15,000,000; No shares issued or outstanding at January 29, 2022 and January 30, 2021	0	0
Common stock, par value $0.01, Shares authorized: 50,000,000; Issued and outstanding: 16,146,332 and 15,930,958 shares, respectively	162	159
Additional paid-in capital	75,490	72,822
Accumulated other comprehensive loss	(12,470)	(12,615)
Retained earnings	30,501	6,942
Total stockholders' equity	93,683	67,308
Total Liabilities and Stockholders' Equity	$ 266,324	$ 261,372

Consolidated Balance Sheets (Parentheticals) - $ / shares	Jan. 29, 2022	Jan. 30, 2021
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, authorized (in shares)	15,000,000	15,000,000
Preferred stock, issued (in shares)	0	0
Preferred stock, outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	50,000,000	50,000,000
Common stock, shares issued (in shares)	16,146,332	15,930,958
Common stock, shares outstanding (in shares)	16,146,332	15,930,958

Consolidated Statements of Operations and Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021
Revenues:
Revenue	$ 411,522	$ 255,310
Costs and expenses:
Cost of merchandise sold	193,567	157,901
Store asset impairment	0	7,346
Consolidated gross profit	217,955	97,409
Selling, general and administrative expense	167,250	117,585
Interest (income) expense, net	(5)	10
Total income (loss) before income taxes	50,710	(20,186)
Income tax expense	3,445	2,797
Net income (loss)	47,265	(22,983)
Foreign currency translation adjustment	145	(601)
Comprehensive income (loss)	$ 47,410	$ (23,584)
Income (loss) per common share:
Basic (in dollars per share)	$ 3.06	$ (1.54)
Diluted (in dollars per share)	$ 2.93	$ (1.54)
Shares used in computing common per share amounts:
Basic (in shares)	15,460,634	14,923,304
Diluted (in shares)	16,122,583	14,923,304
Retail [Member]
Revenues:
Revenue	$ 397,690	$ 249,210
Costs and expenses:
Cost of merchandise sold	186,382	147,783
Commercial Product and Service [Member]
Revenues:
Revenue	11,505	4,426
Costs and expenses:
Cost of merchandise sold	5,648	1,837
International Franchising [Member]
Revenues:
Revenue	2,327	1,674
Costs and expenses:
Cost of merchandise sold	$ 1,537	$ 935

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Balance at Feb. 01, 2020	$ 152	$ 70,633	$ (12,079)	$ 29,925	$ 88,631
Stock-based compensation expense	0	1,811	0	0	1,811
Shares issued under employee stock plans	8	491	0	0	499
Shares withheld in lieu of tax withholdings	(1)	(113)	0	0	(114)
Other comprehensive loss	0	0	(536)	0	(536)
Net income (loss)	0	0	0	(22,983)	(22,983)
Balance at Jan. 30, 2021	159	72,822	(12,615)	6,942	67,308
Stock-based compensation expense	0	1,691	0	0	1,691
Shares issued under employee stock plans	7	3,866	0	0	3,873
Shares withheld in lieu of tax withholdings	(2)	(1,757)	0	0	(1,759)
Other comprehensive loss	0	0	145	0	145
Net income (loss)	0	0	0	47,265	47,265
Repurchase of Company stock	(2)	(1,132)	0	(3,224)	(4,358)
Cash dividends	0	0	0	(20,482)	(20,482)
Balance at Jan. 29, 2022	$ 162	$ 75,490	$ (12,470)	$ 30,501	$ 93,683

- Definition

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

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- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

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+ Details

Consolidated Statements of Cash Flows - USD ($)
$ in Thousands

12 Months Ended

Jan. 29, 2022

Jan. 30, 2021

Cash flows provided by operating activities:

Net income (loss)

$ 47,265

$ (22,983)

Adjustments to reconcile net income to

Depreciation and amortization

12,276

13,292

Share-based and performance-based stock compensation expense

2,631

1,525

Impairment of right-of-use assets and fixed assets

7,346

Deferred taxes

(7,613)

3,388

Provision/adjustments for doubtful accounts

(297)

538

Loss on disposal of property and equipment

262

Change in assets and liabilities:

Inventories, net

(25,126)

6,785

Receivables, net

(3,233)

2,747

Prepaid expenses and other assets

(2,579)

(2,063)

Accounts payable and accrued expenses

9,561

4,028

Operating leases

(8,193)

201

Gift cards and customer deposits

1,917

(1,209)

Deferred revenue

1,371

(471)

Net cash provided by operating activities

28,077

13,386

Cash flows used in investing activities:

Capital expenditures

(8,130)

(5,046)

Net cash used in investing activities

(8,130)

(5,046)

Cash flows used in financing activities:

Proceeds from exercise of employee stock options

1,835

(114)

Purchases of common stock for retirement

(4,358)

Cash dividends paid

(19,933)

Net cash used in financing activities

(22,456)

(114)

Effect of exchange rates on cash

514

(112)

Net change in cash, cash equivalents and restricted cash

(1,995)

8,114

Cash, cash equivalents and restricted cash, beginning of period

34,840

^[1]

26,726

Cash, cash equivalents and restricted cash, end of period

^[1]

32,845

34,840

Reconciliation of cash, cash equivalents and restricted cash (1)

Cash and cash equivalents

^[1]

31,808

33,142

Restricted cash from long-term deposits

^[1]

1,037

1,698

Cash, cash equivalents and restricted cash, end of period

^[1]

32,845

34,840

Net cash paid (received) during the period for income taxes

$ 10,378

$ 41

[1]	See cash, cash equivalents and restricted cash in Note 2 - Summary of Significant Accounting Policies for further discussion.

Note 1 - Description of Business and Basis of Preparation

12 Months Ended

Jan. 29, 2022

Notes to Financial Statements

Business Description and Basis of Presentation [Text Block]

(1)

Description of Business and Basis of Preparation

Build-A-Bear Workshop, Inc. and subsidiaries (collectively, the “Company”) is a multi-channel retailer of plush animals and related products. The Company began operations in October 1997. The Company sells its products through its 346 corporately-managed locations operated primarily in leased mall locations in the U.S., Canada, Ireland, and the U.K. along with its e-commerce sites. With the closure of its one corporately-managed location in China in May 2021, as of the balance sheet date, operations in foreign countries where the Company does not have corporately-managed locations are through franchise agreements. The Company also sold product through its "third-party retail" model at 61 stores in which it sells its products on a wholesale basis to other companies that then in turn execute the Company's retail experience.

The Company’s consolidated financial statements have been prepared in accordance U.S. GAAP. Certain amounts in prior fiscal periods have been reclassified to conform to current year presentation with no impact to the consolidated statement of operations and comprehensive income (loss).

Note 2 - Summary of Significant Accounting Policies

12 Months Ended

Jan. 29, 2022

Notes to Financial Statements

Significant Accounting Policies [Text Block]

(2)

Summary of Significant Accounting Policies

For each accounting topic that is addressed in its own note, the description of the accounting policy may be found in the related note. The Company’s other significant accounting policies applied in the preparation of the accompanying consolidated financial statements are as follows:

Principles of Consolidation

The accompanying consolidated financial statements include the accounts of Build-A-Bear Workshop, Inc. and its wholly-owned subsidiaries. All intercompany accounts are eliminated in consolidation.

Fiscal Year

The Company operates on a 52- or 53-week fiscal year ending on the Saturday closest to January 31. The periods presented in these financial statements are fiscal 2021 (52 weeks ended January 29, 2022) and fiscal 2020 (52 weeks ended January 30, 2021). References to years in these financial statements relate to fiscal years or year ends rather than calendar years.

Cash, Cash Equivalents and Restricted Cash

Cash and cash equivalents include cash and short-term highly liquid investments with an original maturity of three months or less held in both domestic and foreign financial institutions. In addition, the Company has long-term deposits at multiple institutions to satisfy contractual terms with one landlord in China and the UK Customs Authority (unrelated to the matter discussed in Note 10 - Commitments and Contingencies). The Company also has deposits from franchisees under contractual agreements which are refundable. The long-term and franchisee deposits are considered restricted cash and disclosed within the supplemental disclosure within the consolidated statement of cash flows.

The majority of the Company’s cash and cash equivalents exceed federal deposit insurance limits. The Company has not experienced any losses in such accounts and management believes that the Company is not exposed to any significant credit risk on cash, cash equivalents, and restricted cash.

Inventories

Inventories are stated at the lower of cost or net realizable value, with cost determined on an average-cost basis. Inventory includes supplies of $4.4 million and $2.8 million as of January 29, 2022 and January 30, 2021, respectively. A reserve for estimated shortage is accrued throughout the year based on detailed historical averages. The inventory reserve was $0.9 million and $1.0 million as of January 29, 2022 and January 30, 2021, respectively.

Receivables

Receivables consist primarily of amounts due to the Company in relation to tenant allowances, wholesale and corporate product sales, franchisee royalties and product sales, certain amounts due from taxing authorities and licensing revenue. The Company assesses the collectability of all receivables on an ongoing basis by considering its historical credit loss experience, current economic conditions, and other relevant factors. Based on this analysis, the Company has established an allowance for doubtful accounts of $7.1 million and $7.4 million as of January 29, 2022 and January 30, 2021, respectively.

Property and Equipment

Property and equipment consist of leasehold improvements, furniture and fixtures, computer equipment and software, building and land and are stated at cost. Leasehold improvements are depreciated using the straight-line method over the shorter of the useful life of the assets or the life of the lease ranging from one to ten years. Furniture and fixtures and computer equipment are depreciated using the straight-line method over the estimated service lives ranging from three to seven years. Computer software includes certain costs, including internal payroll costs incurred in connection with the development or acquisition of software for internal use and is amortized using the straight-line method over a period of three to five years. New store construction deposits are recorded at the time the deposit is made as construction-in-progress and reclassified to the appropriate property and equipment category at the time of completion of construction, when operations of the store commence. Maintenance and repairs are expensed as incurred and improvements are capitalized. Gains or losses on the disposition of fixed assets are recorded upon disposal.

Leases

The majority of the Company's leases relate to retail stores and corporate offices. For leases with terms greater than 12 months, the Company records the related asset and obligation at the present value of lease payments over the term. Most retail store leases have an original term of five to ten-year base period and the term can be extended on a lease-by-lease basis with additional terms that are typically much shorter than the original lease term giving the Company lease optionality. The renewal options are not included in the measurement of the right of use assets and right of use liabilities unless the Company is reasonably certain to exercise the optional renewal periods. Some leases also include early termination options, which can be exercised under specific conditions. Additionally, the Company may operate stores for a period of time on a month-to-month basis after the expiration of the lease term. The Company's lease agreements do not contain any material residual value guarantees or material restrictive covenants. Additionally, certain leases contain incentives, such as construction allowances from landlords and/or rent abatements subsequent to taking possession of the leased property. These incentives reduce the right-of-use asset related to the lease and are amortized through the right-of-use asset as reductions of expense over the lease term.

The Company's leases typically contain rent escalations over the lease term and the Company recognizes expense for these leases on a straight-line basis over the lease term. The Company recognizes the related rental expense on a straight-line basis and records the difference between the recognized rental expense and amounts payable under the lease as part of the lease right-of-use asset. Some of the Company's leases include rent escalations based on inflation indexes and fair market value adjustments. Operating lease liabilities are calculated using the prevailing index or rate at lease commencement. Subsequent escalations in the index or rate and contingent rental payments are recognized as variable lease expenses. Certain leases contain contingent rental provisions that include a fixed base rent plus an additional percentage of the store’s sales in excess of stipulated amounts.

The Company has elected the practical expedient allowed by the standard to account for all fixed consideration in a lease as a single lease component. Therefore, the lease payments used to measure the lease liability for these leases include fixed minimum rentals along with fixed operating costs such as common area maintenance and utilities.

Most of the Company’s leases do not provide a readily available implicit interest rate. Therefore, the Company estimates the incremental borrowing discount rate based on information available at lease commencement. The discount rates used are indicative of a synthetic credit rating based on quantitative and qualitative analysis and adjusted one notch higher to estimate a secured credit rating. For non-U.S. locations, a risk-free rate yield based on the currency of the lease is used to adjust the estimate of the incremental borrowing rate.

Other Assets, net

Other assets consist primarily of the non-current portion of prepaid income taxes and deferred costs related to franchise agreements, financing agreements, and capitalized film production costs. Deferred franchise costs are initial costs related to the Company’s franchise agreements that are deferred and amortized over the life of the respective franchise agreement. Deferred financing costs are the initial issuance costs and fees incurred in obtaining the Company's new credit agreement. The Company had no outstanding borrowings at the beginning of the facility or at of the date of the first amendment, therefore these costs and fees incurred for the original agreement and amendment were recorded as a deferred asset and the unamortized costs will be amortized over the length of the amended agreement. Film production costs include capitalizable direct costs, production overhead, interest and development costs and are stated at the lower of cost, less accumulated amortization, or fair value.

Long-lived Assets

Whenever facts and circumstances indicate that the carrying value of a long-lived asset (asset group) and right-of-use operating lease assets may not be recoverable, the carrying value of those assets is reviewed for potential impairment. If this review indicates that the carrying value of the asset (asset group) will not be recovered, as determined based on projected undiscounted cash flows related to the asset (asset group) over its remaining life, the carrying value of the asset (asset group) is reduced to its estimated fair value. The Company typically performs an annual assessment of its store assets in the DTC segment, based on operating performance and forecasts of future performance. For the purposes of evaluating store assets for impairment, the Company has determined that each store location is an asset group, inclusive of the right-of-use asset attributable to each store. In periods where the Company identifies indicators of impairment for its store fleet, the Company performs a recoverability test for these assets by comparing the estimated undiscounted future cash flows over the remaining useful life of the asset (asset group) to the carry value of the asset (asset group). Based on this, the Company determines if certain stores had long-lived and right-of-use assets with carrying values that exceed their estimated undiscounted future cash flows for the remaining useful life of the respective assets.

An impairment charge is recognized to the extent the carrying value exceeded the fair value of the asset (asset group). The Company estimates fair values of these long-lived assets based on its discounted future cash flow analysis for the remaining useful life of the asset or its market rent assessment. For operating lease assets, the Company determines the fair value of the assets by comparing the contractual rent payments to estimated market rental rates. An individual asset within an asset group is not impaired below its estimated fair value. Asset impairment charges are recorded in Store asset impairment within the Consolidated Statement of Operations and Comprehensive Income (Loss). The Company's analysis identified no indicators of impairment and the Company incurred no impairment charges during fiscal 2021 for long-lived assets. The Company recorded total impairment charges for fiscal 2020 of approximately $7.3 million, with approximately $3.8 million for right-of-use lease assets and $3.5 million for fixed assets including leasehold improvements and fixtures, furniture and fixtures, machinery and equipment, and construction-in-progress.

The determination of estimated market rent used in the fair value estimate of the Company’s operating lease assets included within the respective store asset group requires significant management judgment. Changes in these estimates could have a significant impact on whether long-lived store assets should be further evaluated for impairment and could have a significant impact on the resulting impairment charge. The significant estimates, all of which are considered Level 3 inputs, used in the fair value methodology include: the Company’s expectations for future operations and projected cash flows, including revenues, operating expenses including market rents, and market conditions.

Entertainment Production Costs

Costs of producing entertainment assets, which include direct costs, production overhead and development costs, are capitalized when incurred and are stated at the lower of cost, less accumulated amortization, or fair value. For film related costs, the Company expects assets to be monetized individually and are amortized using the individual film-forecast-computation method which amortizes such costs in the same ratio that current period actual revenue bears to the estimated remaining unrecognized total revenues (ultimate revenue). Ultimate revenue includes estimates over a period not to exceed ten years from the date of initial release of the film. Participation costs and residuals are accrued and expensed over the applicable product life cycle based upon the ratio of the current period's revenues to the estimated remaining total revenues for each production.

Costs of entertainment productions are subject to recoverability assessments, whenever events or changes in circumstances indicate that the fair value of the film may be less than the unamortized cost, which for content predominantly monetized individually, involves comparing the estimated fair values with the unamortized cost. The fair value is determined based on a discounted cash flow analysis of the cash flows directly attributable to the entertainment assets. The discounted cash flow analysis includes cash flow estimates of ultimate revenue as well as a discount rate (a Level 3 fair value measurement). The discount rate used in the Company’s discounted cash flow model reflects the time value of money, expectations about variation in the amount or timing of the most likely cash flows, and the price market participants would seek for bearing the uncertainty inherent with the film asset. The amount by which the unamortized costs of entertainment assets exceed their estimated fair values are written off. As of January 29, 2022 and January 30, 2021, the Company had capitalized entertainment production costs of $0.8 million and $1.7 million, respectively. The January 29, 2022 balance for entertainment production costs is mostly comprised of several in-development entertainment projects.

In October 2021, the Company co-released the film Honey Girls and began recording film cost amortization. The Company does not have any history with this type of entertainment transaction, therefore the Company made a reasonable estimate of ultimate revenues for the film, and amortization of the film costs. The Company recorded an immaterial amount of net revenue and film cost amortization during fiscal 2021 within the Selling, general and administrative line in the Consolidated Statement of Operations and Comprehensive Income (Loss) and includes it in the financial information of the Commercial reportable segment presented in Note 15 - Segment Information. Additionally, as a result of the delivery and release of the film, the Company recorded receivables totaling approximately $4.0 million during the third quarter stemming from a refundable Canadian Film Tax Credit and other contractual obligations. These receivables were recorded as a reduction to the film costs associated with the movie as they relate directly to previously capitalized expenses. Cash was received in the fourth quarter for the receivables related to the contractual obligations. The refundable Canadian Film Tax Credit of approximately $1.0 million was outstanding as of January 29, 2022. The remaining net production entertainment asset related the Honey Girls film as of January 29, 2022 is immaterial to the consolidated financial statements.

Revenue

See Note 3 — Revenue for additional accounting information.

Cost of Merchandise Sold

Cost of merchandise sold - retail includes the cost of the merchandise, including royalties paid to licensors of third-party branded merchandise; store occupancy cost, including store depreciation; cost of warehousing and distribution; packaging; stuffing; damages and shortages; and shipping and handling costs incurred in shipment to customers. Cost of merchandise sold - commercial includes the cost of the merchandise, including royalties paid to licensors of third-party branded merchandise; cost of warehousing and distribution; packaging; stuffing; damages and shortages; and shipping and handling costs incurred in shipment to customers.

Selling, General, and Administrative Expenses

Selling, general, and administrative expenses include store payroll and related benefits, advertising, credit card fees, store supplies and store closing costs, as well as central office management payroll and related benefits, travel, information systems, accounting, insurance, legal, and public relations. It also includes depreciation and amortization of central office leasehold improvements, furniture, fixtures, and equipment. In addition, bad debt expenses and accounts receivable related charges are included. Further, it includes store preopening expenses which represent costs incurred prior to store openings, remodels and relocations including certain store set-up, labor and hiring costs, rental charges, payroll, marketing, travel and relocation costs.

Advertising

The costs of advertising and marketing programs are charged to operations in the first period the program takes place. Advertising expense was $16.4 million and $8.1 million for fiscal years 2021 and 2020, respectively.

Government Grants

As a result of the pandemic, governments enacted relief legislation and stimulus packages to help combat the economic effects through such things as payroll expense reimbursement and business and restart grants. Due to the nature of these grants relating to income, they can be presented in one of two ways: ( 1) a credit in the income statement under a general heading such as "other income" or ( 2) as a reduction to the related expense. The Company applied for reimbursement of payroll expenses in certain jurisdictions through COVID related government programs for payroll paid to employees who were paid while not providing services to the Company and for business and restart grants from the U.K government for businesses in the retail, hospitality and leisure sectors. The Company recorded a reduction of expenses of $ 0.9 million and $ 0.8 million for the fifty-two weeks ended January 29, 2022 and January 30, 2021, respectively, related to these wages within the Selling, general and administrative line in the Consolidated Statement of Operations and Comprehensive Income (Loss). The business and restart grants in the U.K. for businesses in the non-essential retail, hospitality and leisure sectors, were applied for on a per-property basis to support businesses through the latest lockdown restrictions. For the fifty-two weeks ended January 29, 2022 and January 30, 2021, the Company recorded business and restart grants of $ 1.4 million and $ 4.2 million, respectively. These amounts were recorded within the Selling, general and administrative line in the Condensed Consolidated Statement of Operations and Comprehensive Income (Loss).

Income Taxes

Income taxes are accounted for using a balance sheet approach known as the liability method. The liability method accounts for deferred income taxes by applying the rate, based on enacted tax law, that will be in effect in the period in which the temporary differences between the book basis and the tax basis of assets and liabilities reverse or are settled. Deferred taxes are reported on a jurisdictional basis.

Tax positions are reviewed at least quarterly and adjusted as new information becomes available. The recoverability of deferred tax assets is evaluated by assessing the adequacy of future expected taxable income from all sources, including reversal of taxable temporary differences, forecasted operating earnings and available tax planning strategies. These estimates of future taxable income inherently require significant judgment. To the extent it is considered more likely than not that a deferred tax asset will be not recovered, a valuation allowance is established.

The Company assesses its total liability for uncertain tax positions on a quarterly basis. The Company recognizes estimated interest and penalties related to unrecognized tax benefits in income tax expense. See Note 8—Income Taxes for further discussion.

Income Per Share

Basic income per share is determined by dividing net income allocated to common stockholders by the weighted average number of common shares outstanding during the period. In periods of net loss, no effect is given to the Company’s participating securities as they do not contractually participate in the losses of the Company. Diluted income per share reflects the potential dilution that could occur if options to issue common stock were exercised. In periods in which the inclusion of such instruments is anti-dilutive, the effect of such securities is not given consideration.

Stock-Based Compensation

The Company has share-based compensation plans covering certain management groups and its Board of Directors. The Company accounts for share-based payments utilizing the fair value recognition provisions of ASC 718 Compensation - Stock Compensation. The Company recognizes compensation cost for equity awards over the requisite service period for the entire award and forfeitures as they occur. See Note 12 — Stock Incentive Plans for additional information.

Comprehensive Income (Loss)

Comprehensive income (loss) is comprised of net income (loss) and foreign currency translation adjustments.

Deferred Compensation Plan

The Company maintains a Deferred Compensation Plan for the benefit of certain management employees. The investment funds offered to participants generally correspond to the funds offered in the Company’s 401(k) plan, and the account balance fluctuates with the investment returns on those funds. The fair value of the assets, classified as trading securities, and corresponding liabilities are based on unadjusted quoted market prices for the funds in active markets with sufficient volume and frequency (Level 1). As of January 29, 2022, the current portions of the assets and related liabilities of $0.4 million are presented in prepaid expenses and other current assets and accrued expenses in the accompanying Consolidated Balance Sheets, and the non-current portions of the assets and the related liabilities of $0.6 million are presented in other assets, net and other liabilities in the accompanying Consolidated Balance Sheets. As of January 30, 2021, the current portions of the assets and related liabilities of $0.4 million are presented in prepaid expenses and other current assets and accrued expenses in the accompanying Consolidated Balance Sheets, and the non-current portions of the assets and the related liabilities of $0.9 million are presented in other assets, net and other liabilities in the accompanying Consolidated Balance Sheets.

Fair Value of Financial Instruments

For purposes of financial reporting, management has determined that the fair value of financial instruments, including cash, cash equivalents and restricted cash, receivables, short term investments, accounts payable and accrued expenses, approximates book value at January 29, 2022 and January 30, 2021.

Use of Estimates

The preparation of the consolidated financial statements requires management of the Company to make a number of estimates and assumptions relating to the reported amount of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The assumptions used by management in future estimates could change significantly due to changes in circumstances, including, but not limited to, challenging economic conditions. Accordingly, future estimates may change significantly. Significant items subject to such estimates and assumptions include the calculation of revenue from gift card breakage, valuation of long-lived asset for asset impairments, income tax valuation allowances on deferred income tax assets, and the determination of deferred revenue under the Company’s customer loyalty program.

Sales Tax Policy

The Company’s revenues in the consolidated statement of operations are net of sales taxes.

Foreign Currency

Assets and liabilities of the Company’s foreign operations with functional currencies other than the U.S. dollar are translated at the exchange rate in effect at the balance sheet date, while revenues and expenses are translated at average rates prevailing during the year. Translation adjustments are reported in accumulated other comprehensive income, a separate component of stockholders’ equity. Gains and losses resulting from foreign exchange transactions, including the impact of the re-measurement of the Company’s balance sheet, are recorded as a component of selling, general and administrative expenses. The Company recorded a loss of $0.5 million and a gain of $0.6 million related to foreign currency in fiscal 2021 and 2020, respectively.

Recent Accounting Pronouncements – Adopted in the current year

In December 2019, the FASB issued ASU No. 2019-12, “Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes,” which simplifies the accounting for income taxes by eliminating certain exceptions related to intraperiod tax allocation, simplifies certain elements of accounting for basis differences and deferred tax liabilities during a business combination, and standardizes the classification of franchise taxes. The ASU is effective for fiscal years beginning after December 15, 2020, including interim periods within those fiscal years, and early adoption is permitted. The Company adopted this ASU effective January 31, 2021. The adoption of this ASU did not have a material impact on the Company's consolidated financial statements.

In November 2020, the SEC issued Rule 33-10890, “Management’s Discussion and Analysis, Selected Financial Data, and Supplementary Financial Information.” Registrants are required to apply the amended rules for their first fiscal year ending on or after August 9, 2021 and could be early adopted in its entirety as of February 10, 2021. This rule is effective for the Company's Annual Report on Form 10-K for the year ended January 29, 2022. The rule modernized, simplified and enhanced financial statement disclosures required by Regulation S-K. The Company adopted this rule in the fiscal 2021 Annual Report on Form 10-K which did not result in any material changes to the Company's Item 7. Management's Discussion and Analysis section due to its Smaller Reporting Company filing status. The Company provides narrative explanations for the full fiscal year's results as viewed by management, its material cash requirements, liquidity, and capital obligations, the effects of inflation on its business, and its critical accounting estimates, among other things, within Management's Discussion and Analysis that meet the required enhancements outlined in this Rule.

In November 2021, the FASB issued ASU No. 2021-10, "Government Assistance (Topic 832), Disclosures by Business Entities About Government Assistance", which requires entities to provide disclosures on material government assistance transactions for annual reporting periods. The disclosures included information around the nature of the assistance, the related accounting policies used to account for government assistance, the effect of government assistance on the entity's financial statements, and any significant terms and conditions of the agreements, including commitments and contingencies. The ASU is effective for fiscal years beginning after December 15, 2021 and early adoption is permitted with an entity either applying the update prospectively from the date of adoption or retrospectively to applicable transactions. The Company chose to early adopt this ASU upon its release using the retrospective transition option for the fiscal year beginning February 2, 2020 in the Annual Report on Form 10-K as of January 29, 2022 for the government grants it received in fiscal years 2020 and 2021 as part of COVID-related assistance programs. The Company has documented its accounting policy, the nature of the grants received, their effects on the financial statements, and the conditions of the grants within the "Government Grants" accounting policy. The adoption of this ASU did not have a material impact on the Company's consolidated financial statements.

Recent Accounting Pronouncements – Pending adoption

In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.” This ASU requires entities to report “expected” credit losses on financial instruments and other commitments to extend credit rather than the current “incurred loss” model. These expected credit losses for financial assets held at the reporting date are to be based on historical experience, current conditions and reasonable and supportable forecasts. This ASU will also require enhanced disclosures relating to significant estimates and judgments used in estimating credit losses, as well as the credit quality. As the Company is currently filing as a Smaller Reporting Company, this ASU is not effective until the fiscal year beginning after December 15, 2022. The Company is currently evaluating the impact the adoption of this ASU will have on its consolidated financial statements.

In March 2020 and January 2021, the FASB issued ASU No. 2020-04, "Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting" and ASU 2021-01, "Reference Rate Reform (Topic 848): Scope", respectively. The ASUs provide optional expedients and exceptions for applying U.S. GAAP to contracts, hedging relationships, and other transactions that reference the London Interbank Offered Rate ("LIBOR") or another reference rate expected to be discontinued because of reference rate reform, if certain criteria are met. The guidance in these ASUs were effective upon issuance and, once adopted, may be applied prospectively to contract modifications and hedging relationships through December 31, 2022. The Company's debt agreement, and the first amendment, currently utilizes LIBOR and, therefore, this ASU is not yet effective for the Company. To the extent the debt arrangement changes to another accepted rate, we will evaluate whether the option expedients and exceptions outlined in this ASU can be utilized.

We have reviewed all other recently issued, but not yet effective, accounting pronouncements and do not expect the future adoption of any such pronouncements will have a material impact on our financial condition or the results of our operations.

Note 3 - Revenue

12 Months Ended

Jan. 29, 2022

Notes to Financial Statements

Revenue from Contract with Customer [Text Block]

(3)

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 Topic 606, Revenue from Contracts with Customers. The Company's disaggregated revenue is fully disclosed as net sales to external customers by reporting segment and by geographic area (See Note 15 — Segment Information for additional information). The Company's direct-to-consumer reporting segment represents nearly 97% 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 and for the Company’s online sales, control generally transfers 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-half 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. Three-quarters of gift cards are redeemed within three years of issuance and over the last three years, approximately 60% of gift cards issued have been redeemed within the first twelve months. In addition, unredeemed gift cards or breakage revenue is recorded in proportion to the customer’s redemption pattern using an estimated breakage rate based on historical experience. Breakage rates are calculated annually at the end of the fiscal year and are used to record gift card breakage over the next fiscal year until the annual breakage rate update is performed. In regard to the consolidated balance sheet, contract liabilities for gift cards are classified as gift cards and customer deposits.

During fiscal 2021 and 2020, the Company experienced lower redemptions of its gift cards for all periods of outstanding activated cards compared to pre-COVID redemption patterns (fiscal year 2019 and earlier), which impacts the gift card breakage rate. The Company does not believe that the redemption pattern experienced in fiscal 2020 and 2021 reflects the pattern in the future and has adjusted the historical redemption data used to calculate the breakage rate. The Company utilizes historical redemption data to develop a model to analyze the amount of breakage expected for gift cards sold to customers and business partners. The Company continues to evaluate expected breakage annually and adjusts the breakage rates in the fourth quarter of each year, or other times, if significant changes in customer behavior are detected. Changes to breakage estimates impact revenue recognition prospectively. Further, given the magnitude of the Company's gift card liability, the changes in breakage rates could have a significant impact on the amount of breakage revenue recognized in future periods. For the fifty-two weeks ended January 29, 2022 and January 30, 2021, net retail sales included gift card breakage revenue of $6.5 million and $3.7 million, respectively.

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 net retail value of the merchandise purchased, 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. The Company issues certifications monthly for those loyalty program members who have earned 100 or more points in the previous month with certifications historically expiring in three months if not redeemed. The Company assesses the redemption rates of its certifications on a quarterly basis to update the rate at which loyalty program points turn into certifications and the rate that certifications are redeemed. In regard to the consolidated balance sheet, contract liabilities related to the loyalty program are classified as deferred revenue and other.

The Company’s commercial segment includes transactions with other businesses and are mainly comprised wholesale sales of merchandise, supplies and fixtures, licensing the Company’s intellectual properties for third-party use, and revenues generated from entertainment activities. 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 as licensee sales occur 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 and other on the consolidated balance sheet. Entertainment revenue is generated through the sale of entertainment assets directly to customers or through licensing agreements.

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, merchandise, 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 and other on the consolidated balance sheet. Revenue from merchandise and fixture sales is recognized when control is transferred to the franchisee which generally occurs upon delivery to the customer.

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.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

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-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130554-203045

+ Details

Note 4 - Leases

12 Months Ended

Jan. 29, 2022

Notes to Financial Statements

Lessee, Operating Leases [Text Block]

(4)	Leases

The table below presents information related to the lease costs for operating leases for the periods presented (in thousands).

	*For the Year Ended*
	*January 29, 2022*		*January 30, 2021*

Operating lease costs	$	34,183	$	35,923
Variable lease costs		6,718		2,808
Short term lease costs		56		44
Total Operating Lease costs	$	40,957	$	38,775

Other information

The table below presents supplemental cash flow information related to leases for the periods presented (in thousands).

	*For the Year Ended*
	*January 29, 2022*		*January 30, 2021*
Operating cash flows for operating leases	$	43,627		36,068

Operating cash flows for operating leases for fiscal 2021 exceeded expense recorded for the same period as the Company paid the majority of its deferred rent obligations obtained during rent negotiations in fiscal 2020. The Company had no deferred rent remaining to be paid as of the January 29, 2022.

As of January 29, 2022, the weighted-average remaining operating lease term was 4.3 years and the weighted-average discount rate was 6.0% for operating leases recognized on the consolidated balance sheet.

The Company recorded no impairment charges during fiscal 2021 against right-of-use operating lease assets. The Company recorded total impairment charges for fiscal 2020 of $3.8 million on right-of-use lease assets.

Undiscounted cash flows

The table below reconciles the undiscounted cash flows for each of the first five years and total remaining years to the operating lease liabilities recorded on the balance sheet (in thousands).

Operating Leases
2022		30,280
2023		25,741
2024		21,089
2025		15,468
2026		8,926
Thereafter		11,403
Total minimum lease payments		112,907
Less: amount of lease payments representing interest		(14,355	)
Present value of future minimum lease payments		98,552
Less: current obligations under leases		(25,245	)
Long-term lease obligations	$	73,307

As of January 29, 2022, the Company did not have executed leases that have not yet commenced.

Note 5 - Prepaid Expenses and Other Current Assets

12 Months Ended

Jan. 29, 2022

Notes to Financial Statements

Prepaid Expenses and Other Assets [Text Block]

(5)	Prepaid Expenses and Other Current Assets

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

	*January 29,*		*January 30,*
	*2022*		*2021*
Prepaid occupancy ⁽¹⁾	$	2,656	$	1,526
Prepaid income taxes		178		314
Prepaid insurance		929		884
Prepaid gift card fees		1,545		1,291
Prepaid royalties		607		242
Other ⁽²⁾		7,728		5,854
Total	$	13,643	$	10,111

(1) Prepaid occupancy consists of prepaid expenses related to non-lease components.

(2) Other consists primarily of prepaid expenses related to IT maintenance contracts and software as a service.

Other non-current assets consist of the following (in thousands):

	*January 29,*		*January 30,*
	*2022*		*2021*
Entertainment production asset	$	833	$	1,715
Deferred compensation		697		1,037
Other ⁽¹⁾		546		629
Total	$	2,076	$	3,381

(1) Other consists primarily of deferred financing costs related to the Company's credit facility.

Note 6 - Property and Equipment, Net

12 Months Ended

Jan. 29, 2022

Notes to Financial Statements

Property, Plant and Equipment Disclosure [Text Block]

(6)	Property and Equipment, net

Property and equipment, net consist of the following (in thousands):

	*January 29,*		*January 30,*
	*2022*		*2021*
Land	$	2,261	$	2,261
Furniture and fixtures		26,405		26,605
Machinery and equipment		15,355		15,101
Leasehold improvements		99,043		97,434
Building		14,970		14,970
Computer hardware		20,415		19,534
Computer software		23,924		22,358
Construction in progress		4,952		3,707
		207,325		201,970
Less accumulated depreciation		158,359		148,997
Total, net	$	48,966	$	52,973

For fiscal 2021 and 2020, depreciation expense was $12.3 million and $13.2 million, respectively.

The Company recorded no impairment charges during fiscal 2021 for long-lived assets. The Company recorded $3.5 million of property, plant, and equipment impairment charges during fiscal 2020, the majority of which related to the Company's retail stores in the U.S. and U.K.

Note 7 - Accrued Expenses

12 Months Ended

Jan. 29, 2022

Notes to Financial Statements

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

(7)	Accrued Expenses

Accrued expenses consist of the following (in thousands):

	*January 29,*		*January 30,*
	*2022*		*2021*
Accrued wages, bonuses and related expenses	$	21,688	$	13,185
Sales tax payable		2,146		2,048
Accrued rent and related expenses ⁽¹⁾		1,093		1,993
Current income taxes payable		616		325
Total	$	25,543	$	17,551

(1) Accrued rent and related expenses consist of accrued costs associated with non-lease components.

For fiscal 2021 and 2020, defined contribution expense was $1.1 million and $0.8 million, respectively, included within Accrued wages, bonuses and related expenses.

Note 8 - Income Taxes

12 Months Ended

Jan. 29, 2022

Notes to Financial Statements

Income Tax Disclosure [Text Block]

(8)	Income Taxes

The Company’s income (loss) before income taxes from domestic and foreign operations (which include the U.K., Canada, Ireland, China, and Denmark (prior to its closing in January 2021)), is as follows (in thousands):

	*Fiscal year ended*
	*January 29,*		*January 30,*
	*2022*		*2021*
Domestic	$	46,473	$	(21,774	)
Foreign		4,237		1,588
Total income (loss) before income taxes	$	50,710	$	(20,186	)

The components of the income tax expense are as follows (in thousands):

	*Fiscal year ended*
	*January 29,*			*January 30,*
	*2022*			*2021*

Current:
U.S. Federal	$	8,921		$	(876	)
U.S. State		2,017			321
Foreign		128			(12	)
Deferred:
U.S. Federal		(4,870	)		1,555
U.S. State		(2,140	)		1,232
Foreign		(611	)		577
Income tax expense	$	3,445		$	2,797

The provision for income taxes was $3.4 million in fiscal 2021 compared to $2.8 million in fiscal 2020. The 2021 effective rate of 6.8% differed from the statutory rate of 21% primarily due to the tax benefit resulting from the reversal of the valuation allowance in North America. The 2020 effective rate of (13.9%) differed from the statutory rate of 21% primarily due to no tax benefit being recorded on pretax loss as a full valuation allowance had been recorded globally. Fiscal 2020 was also impacted by the $3.3 million valuation allowance recorded on the beginning balance of the net deferred tax assets in North America.

The Company periodically assesses whether it is more likely than not that it will generate sufficient taxable income to realize its deferred income tax assets. In the fourth quarter of fiscal 2021, the Company performed an analysis of all available positive and negative evidence in this determination. As the Company was no longer in a cumulative loss position in North America for the three-year period ending January 29, 2022, the Company recorded a benefit of $7.8 million for the reversal of the beginning-of-the-year valuation allowance in North America based on the scheduled reversals of its deferred tax liabilities and projected future taxable income.

In the first quarter of fiscal 2020, as the Company had anticipated incurring a cumulative book loss in North America over the three-year period ended January 30, 2021, management evaluated the realizability of the Company’s North America deferred tax assets, including an analysis of all available positive and negative evidence. The three-year cumulative loss is a significant piece of negative evidence. ASC 740 requires objective historical evidence be given more weight than subjective evidence, such as forecasts of future income. Accordingly, in the first quarter of fiscal 2020, the Company recorded a $3.3 million valuation allowance on its North America deferred tax assets. During fiscal 2020, the Company recorded an additional $3.7 million valuation allowance globally due to cumulative losses and uncertainty about future earnings.

Temporary differences that gave rise to deferred tax assets and liabilities are as follows (in thousands):

	*January 29,*			*January 30,*
	*2022*			*2021*

Deferred tax assets:
Operating lease liability	$	27,504		$	33,058
Net operating loss carryforwards		3,496			3,422
Deferred revenue		3,228			3,903
Accrued compensation		2,678			1,098
Depreciation		1,636			2,412
Investment in affiliates		1,583			1,215
Deferred compensation		1,149			1,802
Accrued expenses		820			389
Receivables write-offs		704			830
Inventories		634			263
Intangible assets		321			388
Carryforward of tax credits		227			2,251
Other		920			39
Total gross deferred tax assets		44,900			51,070
Less: Valuation allowance		(9,795	)		(15,401	)
Total deferred tax assets, net of valuation allowance		35,105			35,669

Deferred tax liabilities:
Operating lease right-of-use assets		(21,395	)		(27,214	)
Depreciation		(4,369	)		(4,968	)
Deferred expense		(1,708	)		(1,767	)
Deferred revenue		-			(1,362	)
Other		(20	)		(358	)
Total deferred tax liabilities		(27,492	)		(35,669	)
Net deferred tax assets	$	7,613		$	-

As of January 29, 2022, the Company had gross net operating loss (NOL) carryforwards of approximately $13.8 million, most of which relate to the U.K. where NOLs have no expiration date.

The Company continues to assert its investments in foreign subsidiaries are permanent in duration and it is not practical to estimate the income tax liability on the outside basis differences.

As of January 29, 2022, the Company had total unrecognized tax benefits of $0.3 million, of which approximately $0.3 million would favorably impact the Company’s provision for income taxes if recognized. As of January 30, 2021, the Company had total unrecognized tax benefits of $0.2 million, of which approximately $0.2 million would favorably impact the Company’s provision for income taxes if recognized. The Company reviews its uncertain tax positions periodically and accrues interest and penalties accordingly. Accrued interest and penalties included within other liabilities in the consolidated balance sheets were less than $0.1 million for both years ended as of January 29, 2022 and January 30, 2021. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as a component of the provision for income taxes within the consolidated statement of operations. For the years ended January 29, 2022 and January 30, 2021, the Company recognized a benefit of less than $0.1 million for interest and penalties.

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):

	*January 29,*	*January 30,*
	*2022*	*2021*

Balance at beginning of year	170	178
Increases for prior year tax positions	164	46
Lapse of statute of limitations	-	(54)
Balance at end of year	334	170

Management estimates it is reasonably possible that the amount of unrecognized tax benefits could decrease by as much as $0.3 million in the next twelve months as a result of the resolution of audits currently in progress involving issues common to multinational corporations.

The following tax years remain open in the Company’s major taxing jurisdictions as of January 29, 2022:

United States (Federal)	2018 through 2021
United Kingdom	2017 through 2021

The Company also files tax returns in various other international jurisdictions and numerous states for which various tax years are subject to examination and currently involved in audits.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 21
-URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32857-109319

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-URI http://asc.fasb.org/extlink&oid=122134291&loc=d3e330215-122817

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 17
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32809-109319

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
-URI http://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32705-109319

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 270
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6424409&loc=d3e44925-109338

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-URI http://asc.fasb.org/topic&trid=2144680

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6424122&loc=d3e41874-109331

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

+ Details

Note 9 - Line of Credit

12 Months Ended

Jan. 29, 2022

Notes to Financial Statements

Long-term Debt [Text Block]

(9)	Line of Credit

On December 17, 2021, Build-A-Bear Workshop, Inc. (the “Company”), as borrowing agent; Build-A-Bear Retail Management, Inc., together with the Company, as borrowers (collectively, the “Borrowers”); and Build-A-Bear Workshop Franchise Holdings, Inc., Build-A-Bear Entertainment, LLC, Build-A-Bear Card Services, LLC and Build-A-Bear Workshop Canada, Ltd. (collectively, the “Guarantors”); entered into a First Amendment to Revolving Credit and Security Agreement (the “First Amendment”) with the lenders party thereto (the “Lenders”); and PNC Bank, National Association, as agent for Lenders (in such capacity, “Agent”). The First Amendment amended the Revolving Credit and Security Agreement (the “Original Credit Agreement,” and, as amended by the First Amendment, the “Credit Agreement”), dated as of August 25, 2020 among the Company, the Borrowers, the Guarantors, the Lenders, and the Agent.

The First Amendment (i) extended the maturity date of the Credit Agreement to December 17, 2026, (ii) eliminated the minimum interest payment requirement, (iii) reduced the facility fee related to undrawn availability, (iv) reduced the availability requirement under the financial covenant, (v) provided the Company with additional flexibility to make permitted investments, declare dividends, repay intercompany loans or repurchase its stock, (vi) increased the threshold amounts for certain events of default, and (vii) reduced the required frequency of various information and reporting requirements under certain circumstances.

The Credit Agreement continues to provide for a senior secured revolving loan in aggregate principal amount of up to $25,000,000 (subject to a borrowing base formula), which may be increased with the consent of the Lenders by an amount not to exceed $25,000,000, subject to the conditions set forth in the Credit Agreement (the “Increase Option”). The borrowing base under the Credit Agreement continues to be based on specified percentages of Eligible Credit Card Receivables, Eligible Inventory and, under certain circumstances, Eligible Foreign In-Transit Inventory and, in the discretion of the Agent, Eligible Receivables. The First Amendment eliminated certain eligibility requirements for Eligible Foreign In-Transit Inventory and Eligible Inventory. The Credit Agreement continues to provide for swingline loans of up to $5,000,000 and the issuance of standby or commercial letters of credit of up to $5,000,000.

Revolving advances under the Credit Agreement will continue to be secured (subject to permitted liens and certain other exceptions) by a first priority lien on substantially all of the personal property of the Company and all of its U.S. and Canadian subsidiaries, including certain receivables (including receivables from the sale inventory and credit card receivables but excluding certain franchise receivables), equipment and fixtures, intellectual property, inventory and equity interests held by the Borrowers and the Guarantors in their respective domestic and foreign subsidiaries.

Borrowings under the Credit Agreement continue to bear interest (a) at a base rate determined under the Credit Agreement, or (b) at the Borrower's option, at a rate based on LIBOR, plus in either case a margin based on average undrawn availability as determined in accordance with the Credit Agreement, but the First Amendment reduced such rates and reduced the LIBOR floor. A $500,000 minimum interest payment requirement has been eliminated and the Facility Fee Percentage which previously was either 0.50% or 0.375% depending on the Average Undrawn Availability was reduced to 0.25% by the First Amendment.

The Credit Agreement continues to require the Company to comply with one financial covenant. Previously, under the Original Credit Agreement, the Company was required to maintain availability (as determined in accordance with the Credit Agreement) at all times equal to or greater than the greater of (a) 12.5% of the Loan Cap and (b) $3,125,000 (subject to increase upon exercise of the Increase Option). The First Amendment revised that covenant to require the Company to maintain availability (as determined in accordance with the Credit Agreement) at all times equal to or greater than the greater of (a) 10.0% of the Loan Cap and (b) $1,875,000 (subject to increase upon exercise of the Increase Option). The “Loan Cap” is the lesser of (1) $25,000,000 less the outstanding amount of loans and letters of credit under the Credit Agreement and (2) the borrowing base from time to time under the Credit Agreement. The First Amendment reduced the required frequency of various information and reporting requirements under certain circumstances.

The Credit Agreement continues to contain customary events of default, including without limitation events of default based on payment obligations, material inaccuracies of representations and warranties, covenant defaults, final judgments and orders, unenforceability of the Credit Agreement, material ERISA events, change in control, insolvency proceedings, and defaults under certain other obligations and the First Amendment increased the threshold amounts for certain events of default. An event of default may cause the applicable interest rate and fees to increase by 2% until such event of default has been cured, waived, or amended.

The Credit Agreement continues to contain typical negative covenants, including, among other things, that the Borrower will not incur indebtedness except for permitted indebtedness or make any investments except for permitted investments, declare dividends or repurchase its stock except as permitted, acquire any subsidiaries except in connection with a permitted acquisition, or merge or consolidate with any other entity or acquire all or substantially all of the assets of any other company outside the ordinary course of business. The First Amendment provides the Company with additional flexibility to make permitted investments, declare dividends, repay intercompany loans and repurchase its stock.

At the closing date of the First Amendment, the Company had a $750,000 letter of credit issued and no outstanding indebtedness under the Credit Agreement; and' the Company is currently in compliance with the Credit Agreement covenants. As of January 29, 2022, the Company had a borrowing base of $23.3 million. As a result of a $750,000 letter of credit against the line of credit at the end of fiscal 2021, approximately $22.5 million was available for borrowing. The Company had no outstanding borrowings as of January 29, 2022.

In connection with the First Amendment, the Company incurred less than $0.1 million of costs and fees. As the Company had no outstanding borrowings as of the date of the First Amendment. These costs and fees were recorded as a deferred asset within the Other assets, net line within the Consolidated Balance Sheet; and, total remaining deferred asset balance will be amortized over the remaining term of the agreement.

Note 10 - Commitments and Contingencies

12 Months Ended

Jan. 29, 2022

Notes to Financial Statements

Commitments and Contingencies Disclosure [Text Block]

(10)	Commitments and Contingencies

Litigation

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 U.K. customs authority in 2012 were 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, net in the DTC segment. The U.K. customs authority contested the Company's appeal. Rulings by the trial court in November 2019 and upper tribunal in March 2021 held that duty was due on some, but not all, of the products at issue. The Company petitioned the Court of Appeal for

permission to appeal certain elements of the Upper Tribunal decision and, in early November 2021, a judge granted the Company's petition for permission to appeal those elements of the Upper Tribunal decision on some, but not all, of the grounds of appeal that the Company had put forward. An appeal is set to be heard by the Court of Appeal in May 2022. 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 January 29, 2022, the Company had a gross receivable balance of $4.5 million and a reserve of $3.5 million, leaving a net receivable of $1.0 million. The Company 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.

In August 2021, a putative class action lawsuit was filed against Build-A-Bear Workshop, Inc., asserting claims under the Telephone Consumer Protection Act (the "TCPA") alleging that the Company continued to send marketing text messages to mobile phone numbers registered on the National Do Not Call Registry after allegedly opting-out of receiving them. Statutory damages under the TCPA are assessed at $500 per violation (i.e. per text message), and up to $1,500 per violation if the violation was knowing or willful. No class has yet been certified in the matter and the litigation is in the early stages of discovery. Accordingly, as of January 29, 2022, the Company cannot determine a reasonable estimate of the amount of loss or range of loss, and therefore, nothing is accrued for this matter.

Note 11 - Net Income (Loss) Per Share

12 Months Ended

Jan. 29, 2022

Notes to Financial Statements

Earnings Per Share [Text Block]

(11)	Net Income (Loss) Per Share

The Company computes both basic and diluted earnings per common share. In periods of net loss, no effect is given to the Company’s participating securities as they do not contractually participate in the losses of the Company. The following table sets forth the computation of basic and diluted income (loss) per share (in thousands, except share and per share data):

	*Fiscal year ended*
	*January 29,*		*January 30,*
	*2022*		*2021*
NUMERATOR:
Net income (loss) before allocation of earnings to participating securities	$	47,265	$	(22,983	)
Less: Earnings allocated to participating securities		-		-
Net income (loss)	$	47,265	$	(22,983	)

DENOMINATOR:
Weighted average number of common shares outstanding - basic		15,460,634		14,923,304
Dilutive effect of share-based awards:		661,949		-
Weighted average number of common shares outstanding - dilutive		16,122,583		14,923,304
Basic income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$	3.06	$	(1.54	)
Diluted income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$	2.93	$	(1.54	)

In calculating diluted earnings per share for fiscal 2021 and 2020, options to purchase 52,812 and 841,401 shares of common stock, respectively, were outstanding at the end of the period, but were not included in the computation of diluted income per share due to their anti-dilutive effect under provisions of ASC 260-10.

Note 12 - Stock Incentive Plans

12 Months Ended

Jan. 29, 2022

Notes to Financial Statements

Share-based Payment Arrangement [Text Block]

(12)	Stock Incentive Plans

In 2004, the Company adopted the Build-A-Bear Workshop, Inc. 2004 Stock Incentive Plan which the Company amended and restated in 2009 and 2014 (collectively, the Incentive Plans). In 2017, the Company adopted the Build-A-Bear Workshop, Inc 2017 Omnibus Incentive Plan

On April 14, 2020, the Board of Directors (the “Board”) of Build-A-Bear Workshop, Inc. (the “Company”) adopted, subject to stockholder approval, the Build-A-Bear Workshop, Inc. 2020 Omnibus Incentive Plan (the “2020 Incentive Plan”). On June 11, 2020, at the Company’s 2020 Annual Meeting of Stockholders (the “Annual Meeting”), the Company’s stockholders approved the 2020 Incentive Plan. The 2020 Incentive Plan, which is administered by the Compensation and Development Committee of the Board (the "Compensation Committee"), permits the grant of stock options (including both incentive and non-qualified stock options), stock appreciation rights, other stock-based awards, including restricted stock and restricted stock units, cash-based awards, and performance awards pursuant to the terms of the 2020 Incentive Plan. The 2020 Incentive Plan will terminate on April 14, 2030, unless terminated earlier by the Board. The number of shares of the Company’s common stock authorized for issuance under the 2020 Incentive Plan is 1,000,000, plus shares of stock that remained available for issuance under the Build-A-Bear Workshop, Inc. 2017 Omnibus Incentive Plan (the “2017 Incentive Plan”) at the time the 2020 Incentive Plan was approved by the Company’s stockholders, and shares that are subject to outstanding awards made under the 2017 Incentive Plan that on or after April 14, 2020 may be forfeited, expire or be settled for cash.

For the fifty-two weeks ended January 29, 2022 and January 30, 2021, Selling, general and administrative expense included stock-based compensation expense of $2.6 million and $1.5 million, respectively. As of January 29, 2022, there was $2.5 million of total unrecognized compensation expense related to unvested stock awards which is expected to be recognized over a weighted-average period of 1.4 years.

(a)

Stock Options

The following table is a summary of the balance and activity for the Plans related to stock options for the periods presented:

	*Options*
	*Shares*			*Weighted Average Exercise Price*		*Weighted Average Remaining Contractual Term*		*Aggregate Intrinsic Value (in millions)*
Outstanding, February 1, 2021		805,701			9.96
Granted		-			-
Exercised		(460,421	)		7.81
Canceled or expired		(26,711	)		8.13
Outstanding, January 29, 2022		318,569		$	13.23		3.7	$	1.5

Options Exercisable as of:
January 29, 2022		318,569		$	13.23		3.7	$	1.5

There were no options granted during fiscal 2021 or 2020. The expense recorded related to options granted in fiscal 2018 and prior were determined using the Black-Scholes option pricing model and the provisions of SAB 107 and 110, which allow the use of a simplified method to estimate the expected term of “plain vanilla” options.

The total grant date fair value of options exercised in fiscal 2021 was $1.8 million and the total intrinsic value was $4.3 million. Total grant date fair value and intrinsic value for options exercised in fiscal 2020 was less than $0.1 million, respectively. The Company generally issues new shares to satisfy option exercises.

Future total shares available for option, non-vested stock and restricted stock grants were 416,391 and 568,523 at the end of 2021 and 2020, respectively.

(b)

Restricted Stock

The Company granted restricted stock awards that vest over a one to three-year period. Recipients of time-based restricted stock awards have the right to vote and receive dividends as to all unvested shares, although for a portion of these awards, receipt of such dividends is contingent on such time-based awards vesting. Recipients of performance-based restricted stock awards have the right to vote and receive dividends upon satisfaction of the performance criteria and certain of these awards’ dividend rights are also subject to time-based vesting. The following table is a summary of the balance and activity for the Plans related to unvested

time-based and performance-based restricted stock granted as compensation to employees and directors for the periods presented:

	*Time-Based Restricted Stock*					*Performance-Based Restricted Stock*
	*Shares*			*Weighted Average Grant Date Fair Value*		*Shares*			*Weighted Average Grant Date Fair Value*
Outstanding, February 1, 2021		931,172		$	3.26		336,441		$	5.03
Granted		148,701			9.71		53,095			8.24
Vested		(606,443	)		3.14		(32,521	)		8.60
Forfeited		(9,850	)		6.35		(50,735	)		8.60
Outstanding, January 29, 2022		463,580		$	5.43		306,280		$	3.56

In fiscal 2021, the Committee awarded three-year performance-based restricted stock, established specific profitability and revenue objectives for fiscal 2021, 2022, and 2023, and assigned a weighting to each objective. Profitability is measured by the Company’s achievement of established cumulative consolidated earnings before interest, taxes and depreciation and amortization (EBITDA) goals. Revenue will be measured by the Company's achievement of revenue growth, by meeting established compound annual growth rate targets for total web demand sales or cumulative total revenue objectives. The target number of shares awarded was 53,095 with a weighted average grant date fair value of $8.24 per share. If profitability and revenue exceed the threshold objectives, the performance-based restricted stock award has a payout opportunity ranging from 25% to 200% of the target number of shares.

In fiscal 2020, the Committee awarded three-year performance-based restricted stock subject to the achievement liquidity, profitability and strategic performance objectives for fiscal 2020, 2021, and 2022. The target number of shares awarded was 157,374 with a weighted average grant date fair value of $2.78 per share. If liquidity, profitability and strategic performance exceeds the threshold objectives, the performance-based restricted stock award has a payout opportunity ranging from 25% to 183.3% of the target number of shares.

In fiscal 2019, the Committee awarded three-year performance-based restricted stock subject to the achievement of pre-established consolidated pre-tax income growth objectives for fiscal 2019, 2020, and 2021 and cumulatively across the same three fiscal years. The target number of shares awarded was 95,811 with a weighted average grant date fair value of $5.61 per share. If consolidated pre-tax income growth exceeds the threshold objective, the performance-based restricted stock award has a payout opportunity ranging from 25% to 200% of the target number of shares.

As of January 29, 2022, the Company had recorded aggregate expense for the fiscal 2019, 2020, and 2021 three-year performance-based restricted stock awards of $1.0 million.

The vesting date fair value of shares that vested in fiscal 2021 and 2020 was $2.2 million and $2.3 million, respectively.

Note 13 - Stockholders' Equity

12 Months Ended

Jan. 29, 2022

Notes to Financial Statements

Stockholders' Equity Note Disclosure [Text Block]

(13)	Stockholders’ Equity

The following table summarizes the changes in outstanding shares of common stock for fiscal 2020 and fiscal 2021:

	*Common*
	*Stock*

Shares as of February 1, 2020		15,205,981
Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding		724,977
Repurchase of Company shares		-
Shares as of January 30, 2021		15,930,958
Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding		460,928
Repurchase of Company shares		(245,554	)
Shares as of January 29, 2022		16,146,332

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

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+ Details

Note 14 - Major Vendors

12 Months Ended

Jan. 29, 2022

Notes to Financial Statements

Concentration Risk Disclosure [Text Block]

(14)

Major Vendors

Four vendors, each of whose primary manufacturing facilities are located in Asia, accounted for approximately 74% and 77% of inventory purchases in 2021 and 2020, respectively.

Note 15 - Segment Information

12 Months Ended

Jan. 29, 2022

Notes to Financial Statements

Segment Reporting Disclosure [Text Block]

(15)

Segment Information

The Company’s operations are conducted through three operating segments consisting of DTC, commercial and international franchising. The DTC segment includes the operating activities of corporately-managed locations and other retail delivery operations in the U.S., Canada, China, Denmark, Ireland and the U.K., including the Company’s e-commerce sites and temporary stores. The singles store locations in Denmark and China closed in January 2021 and May 2021, respectively. The commercial segment includes the Company’s transactions with other businesses, mainly comprised of licensing the Company’s intellectual properties for third party use and wholesale activities. The international franchising segment includes the licensing activities of the Company’s franchise agreements with store locations in Europe (outside of the U.K. and Ireland), Asia, Australia, the Middle East and Africa. 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 reporting segments (in thousands):

	*Direct-to-*					*International*
	*Consumer*			*Commercial*		*Franchising*			*Total*

Fifty-two weeks ended January 29, 2022
Net sales to external customers	$	397,690		$	11,505	$	2,327		$	411,522
Income before income taxes		47,229			2,690		791			50,710
Capital expenditures		8,130			-		-			8,130
Depreciation and amortization		12,232			44		-			12,276
Fifty-two weeks ended January 30, 2021
Net sales to external customers	$	249,210		$	4,426	$	1,674		$	255,310
Income (loss) before income taxes		(21,480	)		1,402		(108	)		(20,186	)
Capital expenditures		5,046			-		-			5,046
Depreciation and amortization		13,262			30		-			13,292

Total Assets as of:
January 29, 2022	$	249,998		$	4,677	$	11,649		$	266,324
January 30, 2021		246,341			6,353		8,678			261,372

The Company’s reportable segments are primarily determined by the types of products and services that they offer. Each reportable segment may operate in many geographic areas. Revenues are recognized in the 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*

Fifty-two weeks ended January 29, 2022
Net sales to external customers	$	357,839	$	51,275	$	2,408	$	411,522
Property and equipment, net		45,789		3,177		-		48,966
Fifty-two weeks ended January 30, 2021
Net sales to external customers		219,889		33,784		1,637	$	255,310
Property and equipment, net		48,955		4,018		-		52,973

For purposes of this table only:

(1)	North America includes the United States, Canada, and Puerto Rico.

(2)	Europe includes the U.K. and Ireland and includes a corporately-managed location in Denmark that closed in January 2021.

(3)	Other includes franchise businesses outside of North America and Europe and includes a corporately-managed location in China that closed in May 2021.

(a)(2) Financial Statement Schedules

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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+ Details

Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Jan. 29, 2022

Notes to Financial Statements

SEC Schedule, 12-09, Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

Schedule II – Valuation and Qualifying Accounts

	*Beginning Balance*		*Charged to cost and expenses*			*Other (1) (2)*			*Ending Balance*
Deferred Tax Asset Valuation Allowance
2021	$	15,401	$	(8,133	)	$	2,527		$	9,795
2020		6,774		8,522			105			15,401

Receivables Allowance for Doubtful Accounts
2021	$	7,369	$	896		$	(1,209	)	$	7,056
2020		6,280		1,405			(316	)	$	7,369

(1) Other deferred tax asset valuation allowance represents reserves utilized and the impact of currency translation.

(2) Other receivables allowance for doubtful accounts represent uncollectible accounts written off, recoveries and the impact of currency translation.

Significant Accounting Policies (Policies)	12 Months Ended
Significant Accounting Policies (Policies)	Jan. 29, 2022
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	*Principles of Consolidation* The accompanying consolidated financial statements include the accounts of Build-A-Bear Workshop, Inc. and its wholly-owned subsidiaries. All intercompany accounts are eliminated in consolidation.
Fiscal Period, Policy [Policy Text Block]	*Fiscal Year* The Company operates on a 52- or 53-week fiscal year ending on the Saturday closest to January 31. The periods presented in these financial statements are fiscal 2021 (52 weeks ended January 29, 2022) and fiscal 2020 (52 weeks ended January 30, 2021). References to years in these financial statements relate to fiscal years or year ends rather than calendar years.
Cash and Cash Equivalents, Policy [Policy Text Block]	*Cash, Cash Equivalents and Restricted Cash* Cash and cash equivalents include cash and short-term highly liquid investments with an original maturity of three months or less held in both domestic and foreign financial institutions. In addition, the Company has long-term deposits at multiple institutions to satisfy contractual terms with one landlord in China and the UK Customs Authority (unrelated to the matter discussed in Note 10 - Commitments and Contingencies). The Company also has deposits from franchisees under contractual agreements which are refundable. The long-term and franchisee deposits are considered restricted cash and disclosed within the supplemental disclosure within the consolidated statement of cash flows. The majority of the Company’s cash and cash equivalents exceed federal deposit insurance limits. The Company has not experienced any losses in such accounts and management believes that the Company is not exposed to any significant credit risk on cash, cash equivalents, and restricted cash.
Inventory, Policy [Policy Text Block]	*Inventories* Inventories are stated at the lower of cost or net realizable value, with cost determined on an average-cost basis. Inventory includes supplies of $4.4 million and $2.8 million as of January 29, 2022 and January 30, 2021, respectively. A reserve for estimated shortage is accrued throughout the year based on detailed historical averages. The inventory reserve was $0.9 million and $1.0 million as of January 29, 2022 and January 30, 2021, respectively.
Receivable [Policy Text Block]	*Receivables* Receivables consist primarily of amounts due to the Company in relation to tenant allowances, wholesale and corporate product sales, franchisee royalties and product sales, certain amounts due from taxing authorities and licensing revenue. The Company assesses the collectability of all receivables on an ongoing basis by considering its historical credit loss experience, current economic conditions, and other relevant factors. Based on this analysis, the Company has established an allowance for doubtful accounts of $7.1 million and $7.4 million as of January 29, 2022 and January 30, 2021, respectively.
Property, Plant and Equipment, Policy [Policy Text Block]	*Property and Equipment* Property and equipment consist of leasehold improvements, furniture and fixtures, computer equipment and software, building and land and are stated at cost. Leasehold improvements are depreciated using the straight-line method over the shorter of the useful life of the assets or the life of the lease ranging from one to ten years. Furniture and fixtures and computer equipment are depreciated using the straight-line method over the estimated service lives ranging from three to seven years. Computer software includes certain costs, including internal payroll costs incurred in connection with the development or acquisition of software for internal use and is amortized using the straight-line method over a period of three to five years. New store construction deposits are recorded at the time the deposit is made as construction-in-progress and reclassified to the appropriate property and equipment category at the time of completion of construction, when operations of the store commence. Maintenance and repairs are expensed as incurred and improvements are capitalized. Gains or losses on the disposition of fixed assets are recorded upon disposal.
Lessee, Leases [Policy Text Block]	Leases The majority of the Company's leases relate to retail stores and corporate offices. For leases with terms greater than 12 months, the Company records the related asset and obligation at the present value of lease payments over the term. Most retail store leases have an original term of five to ten-year base period and the term can be extended on a lease-by-lease basis with additional terms that are typically much shorter than the original lease term giving the Company lease optionality. The renewal options are not included in the measurement of the right of use assets and right of use liabilities unless the Company is reasonably certain to exercise the optional renewal periods. Some leases also include early termination options, which can be exercised under specific conditions. Additionally, the Company may operate stores for a period of time on a month-to-month basis after the expiration of the lease term. The Company's lease agreements do not contain any material residual value guarantees or material restrictive covenants. Additionally, certain leases contain incentives, such as construction allowances from landlords and/or rent abatements subsequent to taking possession of the leased property. These incentives reduce the right-of-use asset related to the lease and are amortized through the right-of-use asset as reductions of expense over the lease term. The Company's leases typically contain rent escalations over the lease term and the Company recognizes expense for these leases on a straight-line basis over the lease term. The Company recognizes the related rental expense on a straight-line basis and records the difference between the recognized rental expense and amounts payable under the lease as part of the lease right-of-use asset. Some of the Company's leases include rent escalations based on inflation indexes and fair market value adjustments. Operating lease liabilities are calculated using the prevailing index or rate at lease commencement. Subsequent escalations in the index or rate and contingent rental payments are recognized as variable lease expenses. Certain leases contain contingent rental provisions that include a fixed base rent plus an additional percentage of the store’s sales in excess of stipulated amounts. The Company has elected the practical expedient allowed by the standard to account for all fixed consideration in a lease as a single lease component. Therefore, the lease payments used to measure the lease liability for these leases include fixed minimum rentals along with fixed operating costs such as common area maintenance and utilities. Most of the Company’s leases do not provide a readily available implicit interest rate. Therefore, the Company estimates the incremental borrowing discount rate based on information available at lease commencement. The discount rates used are indicative of a synthetic credit rating based on quantitative and qualitative analysis and adjusted one notch higher to estimate a secured credit rating. For non-U.S. locations, a risk-free rate yield based on the currency of the lease is used to adjust the estimate of the incremental borrowing rate.
Other Assets [Policy Text Block]	*Other Assets, net* Other assets consist primarily of the non-current portion of prepaid income taxes and deferred costs related to franchise agreements, financing agreements, and capitalized film production costs. Deferred franchise costs are initial costs related to the Company’s franchise agreements that are deferred and amortized over the life of the respective franchise agreement. Deferred financing costs are the initial issuance costs and fees incurred in obtaining the Company's new credit agreement. The Company had no outstanding borrowings at the beginning of the facility or at of the date of the first amendment, therefore these costs and fees incurred for the original agreement and amendment were recorded as a deferred asset and the unamortized costs will be amortized over the length of the amended agreement. Film production costs include capitalizable direct costs, production overhead, interest and development costs and are stated at the lower of cost, less accumulated amortization, or fair value.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	*Long-lived Assets* Whenever facts and circumstances indicate that the carrying value of a long-lived asset (asset group) and right-of-use operating lease assets may not be recoverable, the carrying value of those assets is reviewed for potential impairment. If this review indicates that the carrying value of the asset (asset group) will not be recovered, as determined based on projected undiscounted cash flows related to the asset (asset group) over its remaining life, the carrying value of the asset (asset group) is reduced to its estimated fair value. The Company typically performs an annual assessment of its store assets in the DTC segment, based on operating performance and forecasts of future performance. For the purposes of evaluating store assets for impairment, the Company has determined that each store location is an asset group, inclusive of the right-of-use asset attributable to each store. In periods where the Company identifies indicators of impairment for its store fleet, the Company performs a recoverability test for these assets by comparing the estimated undiscounted future cash flows over the remaining useful life of the asset (asset group) to the carry value of the asset (asset group). Based on this, the Company determines if certain stores had long-lived and right-of-use assets with carrying values that exceed their estimated undiscounted future cash flows for the remaining useful life of the respective assets. An impairment charge is recognized to the extent the carrying value exceeded the fair value of the asset (asset group). The Company estimates fair values of these long-lived assets based on its discounted future cash flow analysis for the remaining useful life of the asset or its market rent assessment. For operating lease assets, the Company determines the fair value of the assets by comparing the contractual rent payments to estimated market rental rates. An individual asset within an asset group is not impaired below its estimated fair value. Asset impairment charges are recorded in Store asset impairment within the Consolidated Statement of Operations and Comprehensive Income (Loss). The Company's analysis identified no indicators of impairment and the Company incurred no impairment charges during fiscal 2021 for long-lived assets. The Company recorded total impairment charges for fiscal 2020 of approximately $7.3 million, with approximately $3.8 million for right-of-use lease assets and $3.5 million for fixed assets including leasehold improvements and fixtures, furniture and fixtures, machinery and equipment, and construction-in-progress. The determination of estimated market rent used in the fair value estimate of the Company’s operating lease assets included within the respective store asset group requires significant management judgment. Changes in these estimates could have a significant impact on whether long-lived store assets should be further evaluated for impairment and could have a significant impact on the resulting impairment charge. The significant estimates, all of which are considered Level 3 inputs, used in the fair value methodology include: the Company’s expectations for future operations and projected cash flows, including revenues, operating expenses including market rents, and market conditions.
Entertainment Production Costs [Policy Text Block]	Entertainment Production Costs Costs of producing entertainment assets, which include direct costs, production overhead and development costs, are capitalized when incurred and are stated at the lower of cost, less accumulated amortization, or fair value. For film related costs, the Company expects assets to be monetized individually and are amortized using the individual film-forecast-computation method which amortizes such costs in the same ratio that current period actual revenue bears to the estimated remaining unrecognized total revenues (ultimate revenue). Ultimate revenue includes estimates over a period not to exceed ten years from the date of initial release of the film. Participation costs and residuals are accrued and expensed over the applicable product life cycle based upon the ratio of the current period's revenues to the estimated remaining total revenues for each production. Costs of entertainment productions are subject to recoverability assessments, whenever events or changes in circumstances indicate that the fair value of the film may be less than the unamortized cost, which for content predominantly monetized individually, involves comparing the estimated fair values with the unamortized cost. The fair value is determined based on a discounted cash flow analysis of the cash flows directly attributable to the entertainment assets. The discounted cash flow analysis includes cash flow estimates of ultimate revenue as well as a discount rate (a Level 3 fair value measurement). The discount rate used in the Company’s discounted cash flow model reflects the time value of money, expectations about variation in the amount or timing of the most likely cash flows, and the price market participants would seek for bearing the uncertainty inherent with the film asset. The amount by which the unamortized costs of entertainment assets exceed their estimated fair values are written off. As of January 29, 2022 and January 30, 2021, the Company had capitalized entertainment production costs of $0.8 million and $1.7 million, respectively. The January 29, 2022 balance for entertainment production costs is mostly comprised of several in-development entertainment projects. In October 2021, the Company co-released the film Honey Girls and began recording film cost amortization. The Company does not have any history with this type of entertainment transaction, therefore the Company made a reasonable estimate of ultimate revenues for the film, and amortization of the film costs. The Company recorded an immaterial amount of net revenue and film cost amortization during fiscal 2021 within the Selling, general and administrative line in the Consolidated Statement of Operations and Comprehensive Income (Loss) and includes it in the financial information of the Commercial reportable segment presented in Note 15 - Segment Information. Additionally, as a result of the delivery and release of the film, the Company recorded receivables totaling approximately $4.0 million during the third quarter stemming from a refundable Canadian Film Tax Credit and other contractual obligations. These receivables were recorded as a reduction to the film costs associated with the movie as they relate directly to previously capitalized expenses. Cash was received in the fourth quarter for the receivables related to the contractual obligations. The refundable Canadian Film Tax Credit of approximately $1.0 million was outstanding as of January 29, 2022. The remaining net production entertainment asset related the Honey Girls film as of January 29, 2022 is immaterial to the consolidated financial statements.
Revenue from Contract with Customer [Policy Text Block]	*Revenue* See Note 3 — Revenue for additional accounting information.
Cost of Goods and Service [Policy Text Block]	*Cost of Merchandise Sold* Cost of merchandise sold - retail includes the cost of the merchandise, including royalties paid to licensors of third-party branded merchandise; store occupancy cost, including store depreciation; cost of warehousing and distribution; packaging; stuffing; damages and shortages; and shipping and handling costs incurred in shipment to customers. Cost of merchandise sold - commercial includes the cost of the merchandise, including royalties paid to licensors of third-party branded merchandise; cost of warehousing and distribution; packaging; stuffing; damages and shortages; and shipping and handling costs incurred in shipment to customers.
Selling, General and Administrative Expenses, Policy [Policy Text Block]	*Selling, General, and Administrative Expenses* Selling, general, and administrative expenses include store payroll and related benefits, advertising, credit card fees, store supplies and store closing costs, as well as central office management payroll and related benefits, travel, information systems, accounting, insurance, legal, and public relations. It also includes depreciation and amortization of central office leasehold improvements, furniture, fixtures, and equipment. In addition, bad debt expenses and accounts receivable related charges are included. Further, it includes store preopening expenses which represent costs incurred prior to store openings, remodels and relocations including certain store set-up, labor and hiring costs, rental charges, payroll, marketing, travel and relocation costs.
Advertising Cost [Policy Text Block]	*Advertising* The costs of advertising and marketing programs are charged to operations in the first period the program takes place. Advertising expense was $16.4 million and $8.1 million for fiscal years 2021 and 2020, respectively.
Government Grants Policy [Policy Text Block]	Government Grants As a result of the pandemic, governments enacted relief legislation and stimulus packages to help combat the economic effects through such things as payroll expense reimbursement and business and restart grants. Due to the nature of these grants relating to income, they can be presented in one of two ways: ( 1) a credit in the income statement under a general heading such as "other income" or ( 2) as a reduction to the related expense. The Company applied for reimbursement of payroll expenses in certain jurisdictions through COVID related government programs for payroll paid to employees who were paid while not providing services to the Company and for business and restart grants from the U.K government for businesses in the retail, hospitality and leisure sectors. The Company recorded a reduction of expenses of $ 0.9 million and $ 0.8 million for the fifty-two weeks ended January 29, 2022 and January 30, 2021, respectively, related to these wages within the Selling, general and administrative line in the Consolidated Statement of Operations and Comprehensive Income (Loss). The business and restart grants in the U.K. for businesses in the non-essential retail, hospitality and leisure sectors, were applied for on a per-property basis to support businesses through the latest lockdown restrictions. For the fifty-two weeks ended January 29, 2022 and January 30, 2021, the Company recorded business and restart grants of $ 1.4 million and $ 4.2 million, respectively. These amounts were recorded within the Selling, general and administrative line in the Condensed Consolidated Statement of Operations and Comprehensive Income (Loss).
Income Tax, Policy [Policy Text Block]	*Income Taxes* Income taxes are accounted for using a balance sheet approach known as the liability method. The liability method accounts for deferred income taxes by applying the rate, based on enacted tax law, that will be in effect in the period in which the temporary differences between the book basis and the tax basis of assets and liabilities reverse or are settled. Deferred taxes are reported on a jurisdictional basis. Tax positions are reviewed at least quarterly and adjusted as new information becomes available. The recoverability of deferred tax assets is evaluated by assessing the adequacy of future expected taxable income from all sources, including reversal of taxable temporary differences, forecasted operating earnings and available tax planning strategies. These estimates of future taxable income inherently require significant judgment. To the extent it is considered more likely than not that a deferred tax asset will be not recovered, a valuation allowance is established. The Company assesses its total liability for uncertain tax positions on a quarterly basis. The Company recognizes estimated interest and penalties related to unrecognized tax benefits in income tax expense. See Note 8—Income Taxes for further discussion.
Earnings Per Share, Policy [Policy Text Block]	Income *Per Share* Basic income per share is determined by dividing net income allocated to common stockholders by the weighted average number of common shares outstanding during the period. In periods of net loss, no effect is given to the Company’s participating securities as they do not contractually participate in the losses of the Company. Diluted income per share reflects the potential dilution that could occur if options to issue common stock were exercised. In periods in which the inclusion of such instruments is anti-dilutive, the effect of such securities is not given consideration.
Share-based Payment Arrangement [Policy Text Block]	*Stock-Based Compensation* The Company has share-based compensation plans covering certain management groups and its Board of Directors. The Company accounts for share-based payments utilizing the fair value recognition provisions of ASC 718 Compensation - Stock Compensation. The Company recognizes compensation cost for equity awards over the requisite service period for the entire award and forfeitures as they occur. See Note 12 — Stock Incentive Plans for additional information.
Comprehensive Income, Policy [Policy Text Block]	*Comprehensive* *Income (Los**s) Comprehensive income (loss) is comprised of net income (loss) and foreign currency translation adjustments.*
Deferred Charges, Policy [Policy Text Block]	Deferred Compensation Plan The Company maintains a Deferred Compensation Plan for the benefit of certain management employees. The investment funds offered to participants generally correspond to the funds offered in the Company’s 401(k) plan, and the account balance fluctuates with the investment returns on those funds. The fair value of the assets, classified as trading securities, and corresponding liabilities are based on unadjusted quoted market prices for the funds in active markets with sufficient volume and frequency (Level 1). As of January 29, 2022, the current portions of the assets and related liabilities of $0.4 million are presented in prepaid expenses and other current assets and accrued expenses in the accompanying Consolidated Balance Sheets, and the non-current portions of the assets and the related liabilities of $0.6 million are presented in other assets, net and other liabilities in the accompanying Consolidated Balance Sheets. As of January 30, 2021, the current portions of the assets and related liabilities of $0.4 million are presented in prepaid expenses and other current assets and accrued expenses in the accompanying Consolidated Balance Sheets, and the non-current portions of the assets and the related liabilities of $0.9 million are presented in other assets, net and other liabilities in the accompanying Consolidated Balance Sheets.
Fair Value of Financial Instruments, Policy [Policy Text Block]	*Fair Value of Financial Instruments* For purposes of financial reporting, management has determined that the fair value of financial instruments, including cash, cash equivalents and restricted cash, receivables, short term investments, accounts payable and accrued expenses, approximates book value at January 29, 2022 and January 30, 2021.
Use of Estimates, Policy [Policy Text Block]	*Use of Estimates* The preparation of the consolidated financial statements requires management of the Company to make a number of estimates and assumptions relating to the reported amount of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The assumptions used by management in future estimates could change significantly due to changes in circumstances, including, but not limited to, challenging economic conditions. Accordingly, future estimates may change significantly. Significant items subject to such estimates and assumptions include the calculation of revenue from gift card breakage, valuation of long-lived asset for asset impairments, income tax valuation allowances on deferred income tax assets, and the determination of deferred revenue under the Company’s customer loyalty program.
Sales Tax Policy [Policy Text Block]	*Sales Tax Policy* The Company’s revenues in the consolidated statement of operations are net of sales taxes.
Foreign Currency Transactions and Translations Policy [Policy Text Block]	*Foreign Currency* Assets and liabilities of the Company’s foreign operations with functional currencies other than the U.S. dollar are translated at the exchange rate in effect at the balance sheet date, while revenues and expenses are translated at average rates prevailing during the year. Translation adjustments are reported in accumulated other comprehensive income, a separate component of stockholders’ equity. Gains and losses resulting from foreign exchange transactions, including the impact of the re-measurement of the Company’s balance sheet, are recorded as a component of selling, general and administrative expenses. The Company recorded a loss of $0.5 million and a gain of $0.6 million related to foreign currency in fiscal 2021 and 2020, respectively.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements – Adopted in the current year In December 2019, the FASB issued ASU No. 2019-12, “Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes,” which simplifies the accounting for income taxes by eliminating certain exceptions related to intraperiod tax allocation, simplifies certain elements of accounting for basis differences and deferred tax liabilities during a business combination, and standardizes the classification of franchise taxes. The ASU is effective for fiscal years beginning after December 15, 2020, including interim periods within those fiscal years, and early adoption is permitted. The Company adopted this ASU effective January 31, 2021. The adoption of this ASU did not have a material impact on the Company's consolidated financial statements. In November 2020, the SEC issued Rule 33-10890, “Management’s Discussion and Analysis, Selected Financial Data, and Supplementary Financial Information.” Registrants are required to apply the amended rules for their first fiscal year ending on or after August 9, 2021 and could be early adopted in its entirety as of February 10, 2021. This rule is effective for the Company's Annual Report on Form 10-K for the year ended January 29, 2022. The rule modernized, simplified and enhanced financial statement disclosures required by Regulation S-K. The Company adopted this rule in the fiscal 2021 Annual Report on Form 10-K which did not result in any material changes to the Company's Item 7. Management's Discussion and Analysis section due to its Smaller Reporting Company filing status. The Company provides narrative explanations for the full fiscal year's results as viewed by management, its material cash requirements, liquidity, and capital obligations, the effects of inflation on its business, and its critical accounting estimates, among other things, within Management's Discussion and Analysis that meet the required enhancements outlined in this Rule. In November 2021, the FASB issued ASU No. 2021-10, "Government Assistance (Topic 832), Disclosures by Business Entities About Government Assistance", which requires entities to provide disclosures on material government assistance transactions for annual reporting periods. The disclosures included information around the nature of the assistance, the related accounting policies used to account for government assistance, the effect of government assistance on the entity's financial statements, and any significant terms and conditions of the agreements, including commitments and contingencies. The ASU is effective for fiscal years beginning after December 15, 2021 and early adoption is permitted with an entity either applying the update prospectively from the date of adoption or retrospectively to applicable transactions. The Company chose to early adopt this ASU upon its release using the retrospective transition option for the fiscal year beginning February 2, 2020 in the Annual Report on Form 10-K as of January 29, 2022 for the government grants it received in fiscal years 2020 and 2021 as part of COVID-related assistance programs. The Company has documented its accounting policy, the nature of the grants received, their effects on the financial statements, and the conditions of the grants within the "Government Grants" accounting policy. The adoption of this ASU did not have a material impact on the Company's consolidated financial statements. Recent Accounting Pronouncements – Pending adoption In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.” This ASU requires entities to report “expected” credit losses on financial instruments and other commitments to extend credit rather than the current “incurred loss” model. These expected credit losses for financial assets held at the reporting date are to be based on historical experience, current conditions and reasonable and supportable forecasts. This ASU will also require enhanced disclosures relating to significant estimates and judgments used in estimating credit losses, as well as the credit quality. As the Company is currently filing as a Smaller Reporting Company, this ASU is not effective until the fiscal year beginning after December 15, 2022. The Company is currently evaluating the impact the adoption of this ASU will have on its consolidated financial statements. In March 2020 and January 2021, the FASB issued ASU No. 2020-04, "Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting" and ASU 2021-01, "Reference Rate Reform (Topic 848): Scope", respectively. The ASUs provide optional expedients and exceptions for applying U.S. GAAP to contracts, hedging relationships, and other transactions that reference the London Interbank Offered Rate ("LIBOR") or another reference rate expected to be discontinued because of reference rate reform, if certain criteria are met. The guidance in these ASUs were effective upon issuance and, once adopted, may be applied prospectively to contract modifications and hedging relationships through December 31, 2022. The Company's debt agreement, and the first amendment, currently utilizes LIBOR and, therefore, this ASU is not yet effective for the Company. To the extent the debt arrangement changes to another accepted rate, we will evaluate whether the option expedients and exceptions outlined in this ASU can be utilized. We have reviewed all other recently issued, but not yet effective, accounting pronouncements and do not expect the future adoption of any such pronouncements will have a material impact on our financial condition or the results of our operations.

Note 4 - Leases (Tables)

12 Months Ended

Jan. 29, 2022

Notes Tables

Lease, Cost [Table Text Block]

	*For the Year Ended*
	*January 29, 2022*		*January 30, 2021*

Operating lease costs	$	34,183	$	35,923
Variable lease costs		6,718		2,808
Short term lease costs		56		44
Total Operating Lease costs	$	40,957	$	38,775

	*For the Year Ended*
	*January 29, 2022*		*January 30, 2021*
Operating cash flows for operating leases	$	43,627		36,068

Lessee, Operating Lease, Liability, Maturity [Table Text Block]

Operating Leases
2022		30,280
2023		25,741
2024		21,089
2025		15,468
2026		8,926
Thereafter		11,403
Total minimum lease payments		112,907
Less: amount of lease payments representing interest		(14,355	)
Present value of future minimum lease payments		98,552
Less: current obligations under leases		(25,245	)
Long-term lease obligations	$	73,307

Note 5 - Prepaid Expenses and Other Current Assets (Tables)

12 Months Ended

Jan. 29, 2022

Notes Tables

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

	*January 29,*		*January 30,*
	*2022*		*2021*
Prepaid occupancy ⁽¹⁾	$	2,656	$	1,526
Prepaid income taxes		178		314
Prepaid insurance		929		884
Prepaid gift card fees		1,545		1,291
Prepaid royalties		607		242
Other ⁽²⁾		7,728		5,854
Total	$	13,643	$	10,111

Schedule of Other Assets, Noncurrent [Table Text Block]

	*January 29,*		*January 30,*
	*2022*		*2021*
Entertainment production asset	$	833	$	1,715
Deferred compensation		697		1,037
Other ⁽¹⁾		546		629
Total	$	2,076	$	3,381

Note 6 - Property and Equipment, Net (Tables)

12 Months Ended

Jan. 29, 2022

Notes Tables

Property, Plant and Equipment [Table Text Block]

	*January 29,*		*January 30,*
	*2022*		*2021*
Land	$	2,261	$	2,261
Furniture and fixtures		26,405		26,605
Machinery and equipment		15,355		15,101
Leasehold improvements		99,043		97,434
Building		14,970		14,970
Computer hardware		20,415		19,534
Computer software		23,924		22,358
Construction in progress		4,952		3,707
		207,325		201,970
Less accumulated depreciation		158,359		148,997
Total, net	$	48,966	$	52,973

Note 7 - Accrued Expenses (Tables)

12 Months Ended

Jan. 29, 2022

Notes Tables

Schedule of Accrued Liabilities [Table Text Block]

	*January 29,*		*January 30,*
	*2022*		*2021*
Accrued wages, bonuses and related expenses	$	21,688	$	13,185
Sales tax payable		2,146		2,048
Accrued rent and related expenses ⁽¹⁾		1,093		1,993
Current income taxes payable		616		325
Total	$	25,543	$	17,551

Note 8 - Income Taxes (Tables)

12 Months Ended

Jan. 29, 2022

Notes Tables

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

	*Fiscal year ended*
	*January 29,*		*January 30,*
	*2022*		*2021*
Domestic	$	46,473	$	(21,774	)
Foreign		4,237		1,588
Total income (loss) before income taxes	$	50,710	$	(20,186	)

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	*Fiscal year ended*
	*January 29,*			*January 30,*
	*2022*			*2021*

Current:
U.S. Federal	$	8,921		$	(876	)
U.S. State		2,017			321
Foreign		128			(12	)
Deferred:
U.S. Federal		(4,870	)		1,555
U.S. State		(2,140	)		1,232
Foreign		(611	)		577
Income tax expense	$	3,445		$	2,797

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	*January 29,*			*January 30,*
	*2022*			*2021*

Deferred tax assets:
Operating lease liability	$	27,504		$	33,058
Net operating loss carryforwards		3,496			3,422
Deferred revenue		3,228			3,903
Accrued compensation		2,678			1,098
Depreciation		1,636			2,412
Investment in affiliates		1,583			1,215
Deferred compensation		1,149			1,802
Accrued expenses		820			389
Receivables write-offs		704			830
Inventories		634			263
Intangible assets		321			388
Carryforward of tax credits		227			2,251
Other		920			39
Total gross deferred tax assets		44,900			51,070
Less: Valuation allowance		(9,795	)		(15,401	)
Total deferred tax assets, net of valuation allowance		35,105			35,669

Deferred tax liabilities:
Operating lease right-of-use assets		(21,395	)		(27,214	)
Depreciation		(4,369	)		(4,968	)
Deferred expense		(1,708	)		(1,767	)
Deferred revenue		-			(1,362	)
Other		(20	)		(358	)
Total deferred tax liabilities		(27,492	)		(35,669	)
Net deferred tax assets	$	7,613		$	-

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

	*January 29,*	*January 30,*
	*2022*	*2021*

Balance at beginning of year	170	178
Increases for prior year tax positions	164	46
Lapse of statute of limitations	-	(54)
Balance at end of year	334	170

Summary of Income Tax Examinations [Table Text Block]

United States (Federal)	2018 through 2021
United Kingdom	2017 through 2021

Note 11 - Net Income (Loss) Per Share (Tables)

12 Months Ended

Jan. 29, 2022

Notes Tables

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

	*Fiscal year ended*
	*January 29,*		*January 30,*
	*2022*		*2021*
NUMERATOR:
Net income (loss) before allocation of earnings to participating securities	$	47,265	$	(22,983	)
Less: Earnings allocated to participating securities		-		-
Net income (loss)	$	47,265	$	(22,983	)

DENOMINATOR:
Weighted average number of common shares outstanding - basic		15,460,634		14,923,304
Dilutive effect of share-based awards:		661,949		-
Weighted average number of common shares outstanding - dilutive		16,122,583		14,923,304
Basic income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$	3.06	$	(1.54	)
Diluted income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$	2.93	$	(1.54	)

Note 12 - Stock Incentive Plans (Tables)

12 Months Ended

Jan. 29, 2022

Notes Tables

Share-based Payment Arrangement, Option, Activity [Table Text Block]

	*Options*
	*Shares*			*Weighted Average Exercise Price*		*Weighted Average Remaining Contractual Term*		*Aggregate Intrinsic Value (in millions)*
Outstanding, February 1, 2021		805,701			9.96
Granted		-			-
Exercised		(460,421	)		7.81
Canceled or expired		(26,711	)		8.13
Outstanding, January 29, 2022		318,569		$	13.23		3.7	$	1.5

Options Exercisable as of:
January 29, 2022		318,569		$	13.23		3.7	$	1.5

Share-based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity [Table Text Block]

	*Time-Based Restricted Stock*					*Performance-Based Restricted Stock*
	*Shares*			*Weighted Average Grant Date Fair Value*		*Shares*			*Weighted Average Grant Date Fair Value*
Outstanding, February 1, 2021		931,172		$	3.26		336,441		$	5.03
Granted		148,701			9.71		53,095			8.24
Vested		(606,443	)		3.14		(32,521	)		8.60
Forfeited		(9,850	)		6.35		(50,735	)		8.60
Outstanding, January 29, 2022		463,580		$	5.43		306,280		$	3.56

Note 13 - Stockholders' Equity (Tables)

12 Months Ended

Jan. 29, 2022

Notes Tables

Schedule of Common Stock Outstanding Roll Forward [Table Text Block]

	*Common*
	*Stock*

Shares as of February 1, 2020		15,205,981
Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding		724,977
Repurchase of Company shares		-
Shares as of January 30, 2021		15,930,958
Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding		460,928
Repurchase of Company shares		(245,554	)
Shares as of January 29, 2022		16,146,332

Note 15 - Segment Information (Tables)

12 Months Ended

Jan. 29, 2022

Notes Tables

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

	*Direct-to-*					*International*
	*Consumer*			*Commercial*		*Franchising*			*Total*

Fifty-two weeks ended January 29, 2022
Net sales to external customers	$	397,690		$	11,505	$	2,327		$	411,522
Income before income taxes		47,229			2,690		791			50,710
Capital expenditures		8,130			-		-			8,130
Depreciation and amortization		12,232			44		-			12,276
Fifty-two weeks ended January 30, 2021
Net sales to external customers	$	249,210		$	4,426	$	1,674		$	255,310
Income (loss) before income taxes		(21,480	)		1,402		(108	)		(20,186	)
Capital expenditures		5,046			-		-			5,046
Depreciation and amortization		13,262			30		-			13,292

Total Assets as of:
January 29, 2022	$	249,998		$	4,677	$	11,649		$	266,324
January 30, 2021		246,341			6,353		8,678			261,372

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

	*North*
	*America (1)*		*Europe (2)*		*Other (3)*		*Total*

Fifty-two weeks ended January 29, 2022
Net sales to external customers	$	357,839	$	51,275	$	2,408	$	411,522
Property and equipment, net		45,789		3,177		-		48,966
Fifty-two weeks ended January 30, 2021
Net sales to external customers		219,889		33,784		1,637	$	255,310
Property and equipment, net		48,955		4,018		-		52,973

Schedule II - Valuation and Qualifying Accounts (Tables)

12 Months Ended

Jan. 29, 2022

Notes Tables

Valuation Allowances and Reserves [Table Text Block]

	*Beginning Balance*		*Charged to cost and expenses*			*Other (1) (2)*			*Ending Balance*
Deferred Tax Asset Valuation Allowance
2021	$	15,401	$	(8,133	)	$	2,527		$	9,795
2020		6,774		8,522			105			15,401

Receivables Allowance for Doubtful Accounts
2021	$	7,369	$	896		$	(1,209	)	$	7,056
2020		6,280		1,405			(316	)	$	7,369

Note 2 - Summary of Significant Accounting Policies (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021	Oct. 30, 2021
Inventory, Supplies, Net of Reserves	$ 4,400	$ 2,800
Inventory Valuation Reserves, Ending Balance	900	1,000
Accounts Receivable, Allowance for Credit Loss, Current	7,100	7,400
Store Asset Impairment	0	7,346
Operating Lease, Impairment Loss	0	3,800
Impairment of Long-Lived Assets Held-for-use	0	3,500
Film, Monetized on Its Own, Capitalized Cost, Production	800	1,700
Advertising Expense	16,400	8,100
Deferred Compensation Plan Assets	697	1,037
Foreign Currency Transaction Gain (Loss), before Tax, Total	500	600
Prepaid Expenses and Other Current Assets [Member]
Deferred Compensation Plan Assets	400	400
Accrued Liabilities, Current [Member]
Deferred Compensation Liability, Current, Total	400	400
Other Noncurrent Assets [Member]
Deferred Compensation Plan Assets	600	900
Other Noncurrent Liabilities [Member]
Deferred Compensation Liability, Classified, Noncurrent, Total	600	900
Canadian Film Tax Credit [Member]
Tax Credit Carryforward, Amount	1,000
Canadian Film Tax Credit and Other Contractual Obligations [Member]
Other Receivables			$ 4,000
Store Asset Impairment [Member]
Operating Lease, Impairment Loss		3,800
Impairment of Long-Lived Assets Held-for-use		3,500
Selling, General and Administrative Expenses [Member]
Payroll Expense Reimbursement	900	800
Business Grants	$ 1,400	$ 4,200
Minimum [Member]
Lessee, Operating Lease, Term of Contract (Year)	5 years
Maximum [Member]
Lessee, Operating Lease, Term of Contract (Year)	10 years
Leasehold Improvements [Member] \| Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	1 year
Leasehold Improvements [Member] \| Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	10 years
Furniture and Fixtures [Member] \| Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	3 years
Furniture and Fixtures [Member] \| Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	7 years
Software and Software Development Costs [Member] \| Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	3 years
Software and Software Development Costs [Member] \| Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	5 years

Note 3 - Revenue (Details Textual) - USD ($) $ in Thousands	12 Months Ended
Note 3 - Revenue (Details Textual) - USD ($) $ in Thousands	Jan. 29, 2022	Jan. 30, 2021	Oct. 30, 2021
Gift Card Redemption Period (Year)	3 years
Estimated Percentage of Gift Card Redemptions Within First Twelve Months	60.00%
Revenue from Contract with Customer, Excluding Assessed Tax, Total	$ 411,522	$ 255,310
Gift Card Breakage [Member]
Revenue from Contract with Customer, Excluding Assessed Tax, Total	$ 6,500	3,700
Direct to Consumer [Member]
Segment Revenue of Consolidated Revenue, Percentage	97.00%
Revenue from Contract with Customer, Excluding Assessed Tax, Total	$ 397,690	249,210
International Franchising [Member]
Revenue from Contract with Customer, Excluding Assessed Tax, Total	$ 2,327	$ 1,674
Capitalized Contract Cost, Amortization Period (Year)			25 years

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a)
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 1
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-URI http://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856

+ Details

Note 4 - Leases (Details Textual) - USD ($) $ in Thousands	12 Months Ended
Note 4 - Leases (Details Textual) - USD ($) $ in Thousands	Jan. 29, 2022	Jan. 30, 2021
Lessee, Operating Lease, Rent Deferrals Liability, Payments Remainder of Fiscal Year	$ 0
Operating Lease, Weighted Average Remaining Lease Term (Year)	4 years 3 months 18 days
Operating Lease, Weighted Average Discount Rate, Percent	6.00%
Operating Lease, Impairment Loss	$ 0	$ 3,800
Lessee, Operating Lease, Lease Not yet Commenced, Amount	$ 0

Note 4 - Leases - Lease Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021
Operating lease costs	$ 34,183	$ 35,923
Variable lease costs	6,718	2,808
Short term lease costs	56	44
Total Operating Lease costs	40,957	38,775
Operating cash flows for operating leases	$ 43,627	$ 36,068

Note 4 - Leases - Reconciliation of the Undiscounted Cash Flows From Operating Leases (Details) - USD ($) $ in Thousands	Jan. 29, 2022	Jan. 30, 2021
2022	$ 30,280
2023	25,741
2024	21,089
2025	15,468
2026	8,926
Thereafter	11,403
Total minimum lease payments	112,907
Less: amount of lease payments representing interest	(14,355)
Present value of future minimum lease payments	98,552
Less: current obligations under leases	(25,245)	$ (32,402)
Long-term lease obligations	$ 73,307	$ 101,462

Note 5 - Other Assets - Summary of Prepaid Expenses and Other Current Assets (Details) - USD ($)
$ in Thousands

Jan. 29, 2022

Jan. 30, 2021

Prepaid occupancy

^[1]

$ 2,656

$ 1,526

Prepaid income taxes

178

314

Prepaid insurance

929

884

Prepaid gift card fees

1,545

1,291

Prepaid royalties

607

242

Other

^[2]

7,728

5,854

Total

$ 13,643

$ 10,111

[1]	Prepaid occupancy consists of prepaid expenses related to non-lease components.
[2]	Other consists primarily of prepaid expense related to IT maintenance contracts and software as a service.

Note 5 - Other Assets - Other Noncurrent Assets (Details) - USD ($)
$ in Thousands

Jan. 29, 2022

Jan. 30, 2021

Entertainment production asset

$ 833

$ 1,715

Deferred compensation

697

1,037

Other (1)

^[1]

546

629

Total

$ 2,076

$ 3,381

[1]	Other consists primarily of deferred financing costs related to the Company's credit facility

Note 6 - Property and Equipment, Net (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021
Depreciation, Total	$ 12,300	$ 13,200
Impairment of Long-Lived Assets Held-for-use	$ 0	$ 3,500

Note 6 - Property and Equipment, Net - Property and Equipment (Details) - USD ($) $ in Thousands	Jan. 29, 2022	Jan. 30, 2021
Property, plant and equipment, gross	$ 207,325	$ 201,970
Less accumulated depreciation	158,359	148,997
Total, net	48,966	52,973
Land [Member]
Property, plant and equipment, gross	2,261	2,261
Furniture and Fixtures [Member]
Property, plant and equipment, gross	26,405	26,605
Machinery and Equipment [Member]
Property, plant and equipment, gross	15,355	15,101
Leasehold Improvements [Member]
Property, plant and equipment, gross	99,043	97,434
Building [Member]
Property, plant and equipment, gross	14,970	14,970
Computer Equipment [Member]
Property, plant and equipment, gross	20,415	19,534
Software and Software Development Costs [Member]
Property, plant and equipment, gross	23,924	22,358
Construction in Progress [Member]
Property, plant and equipment, gross	$ 4,952	$ 3,707

Note 7 - Accrued Expenses (Details Textual) - USD ($) $ in Millions	Jan. 29, 2022	Jan. 30, 2021
Liability, Pension and Other Postretirement and Postemployment Benefits, Current	$ 1.1	$ 0.8

Note 7 - Accrued Expenses - Summary of Accrued Expenses (Details) - USD ($)
$ in Thousands

Jan. 29, 2022

Jan. 30, 2021

Accrued wages, bonuses and related expenses

$ 21,688

$ 13,185

Sales tax payable

2,146

2,048

Accrued rent and related expenses

^[1]

1,093

1,993

Current income taxes payable

616

325

Total

$ 25,543

$ 17,551

[1]	Accrued rent and related expenses consist of accrued costs associated with non-lease components.

Note 8 - Income Taxes (Details Textual) - USD ($)
$ in Thousands

3 Months Ended

12 Months Ended

May 02, 2020

Jan. 29, 2022

Jan. 30, 2021

Feb. 01, 2020

Income Tax Expense (Benefit), Total

$ 3,445

$ 2,797

Effective Income Tax Rate Reconciliation, Percent, Total

6.80%

(13.90%)

Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent

21.00%

Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount

$ 3,700

Operating Loss Carryforwards, Total

$ 13,800

Unrecognized Tax Benefits, Ending Balance

334

^[1]

170

^[1]

$ 178

Unrecognized Tax Benefits that Would Impact Effective Tax Rate

300

200

Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued, Total

100

Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense, Total

100

Significant Change in Unrecognized Tax Benefits is Reasonably Possible, Amount of Unrecorded Benefit

300

North America [Member]

Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount

$ 3,300

Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount

$ (7,800)

[1]	For the five week transition period ending February 3, 2018, there was no activity.

Note 8 - Income Taxes - Income Before Income Taxes From Domestic and Foreign Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021
Domestic	$ 46,473	$ (21,774)
Foreign	4,237	1,588
Total income (loss) before income taxes	$ 50,710	$ (20,186)

- Definition

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
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-Paragraph 32
-Subparagraph (c)
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Note 8 - Income Taxes - Components of the Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021
U.S. Federal	$ 8,921	$ (876)
U.S. State	2,017	321
Foreign	128	(12)
U.S. Federal	(4,870)	1,555
U.S. State	(2,140)	1,232
Foreign	(611)	577
Income tax expense	$ 3,445	$ 2,797

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Note 8 - Income Taxes - Temporary Differences That Gave Rise to Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Jan. 29, 2022	Jan. 30, 2021
Operating lease liability	$ 27,504	$ 33,058
Net operating loss carryforwards	3,496	3,422
Deferred revenue	3,228	3,903
Accrued compensation	2,678	1,098
Depreciation	1,636	2,412
Investment in affiliates	1,583	1,215
Deferred compensation	1,149	1,802
Accrued expenses	820	389
Receivables write-offs	704	830
Inventories	634	263
Intangible assets	321	388
Carryforward of tax credits	227	2,251
Other	920	39
Total gross deferred tax assets	44,900	51,070
Less: Valuation allowance	(9,795)	(15,401)
Total deferred tax assets, net of valuation allowance	35,105	35,669
Operating lease right-of-use assets	(21,395)	(27,214)
Depreciation	(4,369)	(4,968)
Deferred expense	(1,708)	(1,767)
Deferred revenue	0	(1,362)
Other	(20)	(358)
Total deferred tax liabilities	(27,492)	(35,669)
Net deferred tax assets	$ 7,613	$ 0

Note 8 - Income Taxes - Reconciliation of Unrecognized Tax Benefits (Details) - USD ($)
$ in Thousands

12 Months Ended

Jan. 29, 2022

Jan. 30, 2021

Balance at beginning of year

$ 170

^[1]

$ 178

Increases for prior year tax positions

164

Lapse of statute of limitations

(54)

Balance

^[1]

$ 334

$ 170

[1]	For the five week transition period ending February 3, 2018, there was no activity.

Note 8 - Income Taxes - Open Tax Year (Details)	12 Months Ended
Note 8 - Income Taxes - Open Tax Year (Details)	Jan. 29, 2022
Domestic Tax Authority [Member] \| Internal Revenue Service (IRS) [Member]
Open tax year	2018 2019 2020 2021
Foreign Tax Authority [Member] \| Her Majesty's Revenue and Customs (HMRC) [Member]
Open tax year	2017 2018 2019 2020 2021

Note 9 - Line of Credit (Details Textual) - PNC Bank [Member] - USD ($)	Dec. 17, 2021	Aug. 25, 2020	Jan. 29, 2022
Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity		$ 25,000,000
Line of Credit Facility, Maximum Increase in Borrowing Capacity		$ 25,000,000
Line of Credit Facility, Periodic Payment, Interest, Amount Eliminated	$ 500,000
Line of Credit Facility, Commitment Fee Percentage	0.25%
Debt Instrument, Covenant, Availability Percentage	10.00%	12.50%
Debt Instrument, Covenant, Availability, Amount	$ 1,875,000	$ 3,125,000
Debt Instrument, Default, Increase in Interest Rate and Fees		2.00%
Letters of Credit Outstanding, Amount			$ 750,000
Long-term Line of Credit, Total		$ 0	0
Line of Credit Facility, Remaining Borrowing Capacity			23,300,000
Line of Credit Facility, Current Borrowing Capacity			$ 22,500,000
Debt Issuance Costs, Net, Total		$ 100,000
Revolving Credit Facility [Member] \| Maximum [Member]
Line of Credit Facility, Commitment Fee Percentage		0.50%
Revolving Credit Facility [Member] \| Minimum [Member]
Line of Credit Facility, Commitment Fee Percentage		0.375%
Swingline Loans [Member]
Line of Credit Facility, Maximum Borrowing Capacity		$ 5,000,000
Letter of Credit [Member]
Line of Credit Facility, Maximum Borrowing Capacity		5,000,000
Letters of Credit Outstanding, Amount		$ 750,000

Note 10 - Commitments and Contingencies (Details Textual) $ in Millions	Jan. 29, 2022 USD ($)
Litigation Receivable, Gross	$ 4.5
Litigation Receivables, Reserve	3.5
Litigation Receivables, Net	$ 1.0

Note 11 - Net Income (Loss) Per Share (Details Textual) - shares	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	52,812	841,401

Note 11 - Income Per Share - Computation Basic and Diluted Earnings Per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021
Net income (loss)	$ 47,265	$ (22,983)
Less: Earnings allocated to participating securities	0	0
Net income (loss)	$ 47,265	$ (22,983)
Weighted average number of common shares outstanding - basic (in shares)	15,460,634	14,923,304
Dilutive effect of share-based awards: (in shares)	661,949	0
Weighted average number of common shares outstanding - dilutive (in shares)	16,122,583	14,923,304
Basic income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders (in dollars per share)	$ 3.06	$ (1.54)
Diluted income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders (in dollars per share)	$ 2.93	$ (1.54)

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 40
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- Definition

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

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

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Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.

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+ Details

Note 12 - Stock Incentive Plans (Details Textual) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021	Feb. 01, 2020	Apr. 14, 2020
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercised in Period, Grant Date Fair Value	$ 1.8
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	$ 4.3
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)	416,391	568,523
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value	$ 2.2	$ 2.3
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercised in Period, Grant Date Fair Value		0.1
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value		0.1
Options and Restricted Stock [Member]
Share-based Payment Arrangement, Expense	2.6	$ 1.5
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total	$ 2.5
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	1 year 4 months 24 days
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	148,701
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)	$ 9.71
Restricted Stock [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)	3 years
Restricted Stock [Member] \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)	1 year
Performance Shares [Member]
Share-based Payment Arrangement, Expense	$ 1.0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	53,095
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)	$ 8.24
Performance Shares [Member] \| Vesting at End of Three-year Performance Period [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Performance Period (Year)	3 years	3 years	3 years
First Target Number of Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	53,095	157,374	95,811
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)	$ 8.24	$ 2.78	$ 5.61
First Target Number of Performance Shares [Member] \| Maximum [Member]
Performance-based Shares, Payout Opportunity, Percentage	200.00%	183.30%	200.00%
First Target Number of Performance Shares [Member] \| Minimum [Member]
Performance-based Shares, Payout Opportunity, Percentage	25.00%	25.00%	25.00%
Incentive Plan 2020 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)				1,000,000

Note 12 - Stock Incentive Plans - Activity for Stock Options (Details)	12 Months Ended
	Jan. 29, 2022 $ / shares shares
Outstanding (in shares) \| shares	805,701
Outstanding, weighted average exercise price (in dollars per share) \| $ / shares	$ 9.96
Granted (in shares) \| shares	0
Granted, weighted average exercise price (in dollars per share) \| $ / shares	$ 0
Exercised (in shares) \| shares	(460,421)
Exercised, weighted average exercise price (in dollars per share) \| $ / shares	$ 7.81
Canceled or expired (in shares) \| shares	(26,711)
Canceled or expired (in dollars per share) \| $ / shares	$ 8.13
Outstanding (in shares) \| shares	318,569
Outstanding, weighted average exercise price (in dollars per share) \| $ / shares	$ 13.23
Outstanding, weighted average remaining contractual term (Year)	3 years 8 months 12 days
Exercisable (in shares) \| shares	318,569
Exercisable, weighted average exercise price (in dollars per share) \| $ / shares	$ 13.23
January 29, 2022 (Year)	3 years 8 months 12 days

Note 12 - Stock-based Compensation - Activity for Time-based and Performance-based Restricted Stock (Details)	12 Months Ended
	Jan. 29, 2022 $ / shares shares
Restricted Stock [Member]
Outstanding, February 1, 2021 (in shares) \| shares	931,172
Outstanding, February 1, 2021 (in dollars per share) \| $ / shares	$ 3.26
Granted (in shares) \| shares	148,701
Granted, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 9.71
Vested (in shares) \| shares	(606,443)
Vested, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 3.14
Forfeited (in shares) \| shares	(9,850)
Forfeited, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 6.35
Outstanding (in shares) \| shares	463,580
Outstanding, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 5.43
Performance Shares [Member]
Outstanding, February 1, 2021 (in shares) \| shares	336,441
Outstanding, February 1, 2021 (in dollars per share) \| $ / shares	$ 5.03
Granted (in shares) \| shares	53,095
Granted, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 8.24
Vested (in shares) \| shares	(32,521)
Vested, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 8.60
Forfeited (in shares) \| shares	(50,735)
Forfeited, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 8.60
Outstanding (in shares) \| shares	306,280
Outstanding, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 3.56

Note 13 - Stockholders' Equity - Summary Changes in Outstanding Shares of Common Stock (Details) - shares	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021
Shares outstanding (in shares)	15,930,958	15,205,981
Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding (in shares)	460,928	724,977
Repurchase of Company shares (in shares)	245,554	0
Repurchase of Company shares (in shares)	(245,554)	0
Shares outstanding (in shares)	16,146,332	15,930,958

Note 14 - Major Vendors (Details Textual)	12 Months Ended
Note 14 - Major Vendors (Details Textual)	Jan. 29, 2022	Jan. 30, 2021
Inventory Purchases [Member] \| Supplier Concentration Risk [Member] \| Four Vendors [Member]
Concentration Risk, Percentage	74.00%	77.00%

Note 15 - Segment Information (Details Textual)	12 Months Ended
Note 15 - Segment Information (Details Textual)	Jan. 29, 2022
Number of Operating Segments	3
Number of Reportable Segments	3

Note 15 - Segment Information - Financial Information for the Company's Reportable Segments (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021
Net sales to external customers	$ (411,522)	$ (255,310)
Income before income taxes	50,710	(20,186)
Capital expenditures, net	8,130	5,046
Depreciation and amortization	12,276	13,292
Revenue from Contract with Customer, Excluding Assessed Tax, Total	411,522	255,310
Total assets	266,324	261,372
Direct to Consumer [Member]
Net sales to external customers	(397,690)	(249,210)
Income before income taxes	47,229	(21,480)
Capital expenditures, net	8,130	5,046
Depreciation and amortization	12,232	13,262
Revenue from Contract with Customer, Excluding Assessed Tax, Total	397,690	249,210
Total assets	249,998	246,341
Commercial [Member]
Net sales to external customers	(11,505)	(4,426)
Income before income taxes	2,690	1,402
Capital expenditures, net	0	0
Depreciation and amortization	44	30
Revenue from Contract with Customer, Excluding Assessed Tax, Total	11,505	4,426
Total assets	4,677	6,353
International Franchising [Member]
Net sales to external customers	(2,327)	(1,674)
Income before income taxes	791	(108)
Capital expenditures, net	0	0
Depreciation and amortization	0	0
Revenue from Contract with Customer, Excluding Assessed Tax, Total	2,327	1,674
Total assets	$ 11,649	$ 8,678

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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-Paragraph 1B
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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
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-Subparagraph (a)
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Reference 20: http://www.xbrl.org/2003/role/disclosureRef
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Reference 22: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
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Note 15 - Segment Information - Sales to External Customers and Long-lived Assets by Geographic Area (Details) - USD ($)
$ in Thousands

12 Months Ended

Jan. 29, 2022

Jan. 30, 2021

Revenue from Contract with Customer, Excluding Assessed Tax, Total

$ 411,522

$ 255,310

Property and equipment, net

48,966

52,973

North America [Member]

Revenue from Contract with Customer, Excluding Assessed Tax, Total

^[1]

357,839

219,889

Property and equipment, net

^[1]

45,789

48,955

Europe [Member]

Revenue from Contract with Customer, Excluding Assessed Tax, Total

^[2]

51,275

33,784

Property and equipment, net

^[2]

3,177

4,018

Other Geographic Region [Member]

Revenue from Contract with Customer, Excluding Assessed Tax, Total

^[3]

2,408

1,637

Property and equipment, net

^[3]

$ 0

[1]	North America includes corporately-managed locations in the United States and Canada.
[2]	Europe includes corporately-managed locations in the U.K. and Ireland.
[3]	Other includes franchise businesses outside of North America and Europe and includes a corporately-managed location in China that closed in May 2021.

- Definition

+ References

+ Details

Schedule II - Valuation and Qualifying Accounts - Summary of Valuation and Qualifying Accounts (Details) - USD ($)
$ in Thousands

12 Months Ended

Jan. 29, 2022

Jan. 30, 2021

SEC Schedule, 12-09, Valuation Allowance, Deferred Tax Asset [Member]

2021

$ 15,401

$ 6,774

2021

(8,133)

8,522

2021

2,527

105

^[1],[2]

2021

9,795

15,401

SEC Schedule, 12-09, Allowance, Credit Loss [Member]

2021

7,369

6,280

2021

896

1,405

2021

(1,209)

(316)

^[1],[2]

2021

$ 7,056

$ 7,369

[1]	Other deferred tax asset valuation allowance represents reserves utilized, ASC842 adoption, and the impact of currency translation
[2]	Other receivables allowance for doubtful accounts represent uncollectible accounts written off, recoveries and the impact of currency translation