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Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Dec. 28, 2013	Mar. 07, 2014	Jun. 29, 2013
Document and Entity Information [Abstract]
Entity Registrant Name	BUILD A BEAR WORKSHOP INC
Document Type	10-K
Current Fiscal Year End Date	--12-28
Entity Common Stock, Shares Outstanding		17,400,528
Entity Public Float			$ 72,341,234
Amendment Flag	false
Entity Central Index Key	0001113809
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 28, 2013
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	FY

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 28, 2013	Dec. 29, 2012
Current assets:
Cash and cash equivalents	$ 44,665	$ 45,171
Inventories	50,248	46,904
Receivables	14,542	9,428
Prepaid expenses and other current assets	11,547	14,216
Deferred tax assets	753	987
Total current assets	121,755	116,706
Property and equipment, net	70,163	71,459
Other intangible assets, net	518	633
Other assets, net	2,206	3,304
Total Assets	194,642	192,102
Current liabilities:
Accounts payable	34,977	38,984
Accrued expenses	16,380	11,570
Gift cards and customer deposits	33,786	30,849
Deferred revenue	4,687	4,800
Total current liabilities	89,830	86,203
Deferred franchise revenue	905	1,177
Deferred rent	19,357	20,843
Other liabilities	160	742
Commitments and contingencies
Stockholders' equity:
Preferred stock, par value $0.01, Shares authorized: 15,000,000; No shares issued or outstanding at December 28, 2013 and December 29, 2012
Common stock, par value $0.01, Shares authorized: 50,000,000; Issued and outstanding: 17,386,920 and 17,068,182 shares, respectively	174	171
Additional paid-in capital	69,094	66,112
Accumulated other comprehensive loss	(7,303)	(7,683)
Retained earnings	22,425	24,537
Total stockholders' equity	84,390	83,137
Total Liabilities and Stockholders' Equity	$ 194,642	$ 192,102

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 28, 2013	Dec. 29, 2012
Preferred stock, par value (in Dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized	15,000,000	15,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in Dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	17,386,920	17,068,182
Common stock, shares outstanding	17,386,920	17,068,182

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2013	Dec. 29, 2012	Dec. 31, 2011
Revenues:
Net retail sales	$ 373,173	$ 374,553	$ 387,041
Franchise fees	3,564	3,598	3,391
Commercial revenue	2,332	2,790	3,943
Total revenues	379,069	380,941	394,375
Costs and expenses:
Cost of merchandise sold	220,738	230,181	234,227
Selling, general, and administrative	160,708	165,516	162,881
Goodwill impairment		33,670
Interest expense (income), net	(259)	3	(81)
Total costs and expenses	381,187	429,370	397,027
Loss before income taxes	(2,118)	(48,429)	(2,652)
Income tax expense (benefit)	(6)	866	14,410
Net loss	$ (2,112)	$ (49,295)	$ (17,062)
Loss per common share:
Basic (in Dollars per share)	$ (0.13)	$ (3.02)	$ (0.98)
Diluted (in Dollars per share)	$ (0.13)	$ (3.02)	$ (0.98)
Shares used in computing per common share amounts:
Basic (in Shares)	16,465,138	16,331,672	17,371,315
Diluted (in Shares)	16,465,138	16,331,672	17,371,315

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2013	Dec. 29, 2012	Dec. 31, 2011
Net loss	$ (2,112)	$ (49,295)	$ (17,062)
Foreign currency translation adjustment	380	2,889	(206)
Reclass realized gain on liquidation of investment in a foreign entity		(407)
Other comprehensive income (loss)	380	2,482	(206)
Comprehensive loss	$ (1,732)	$ (46,813)	$ (17,268)

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6518256

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 230
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-Section 45
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Retained Earnings [Member]	Total
Balance at Jan. 01, 2011	$ 196	$ 76,582	$ (9,959)	$ 90,894	$ 157,713
Share repurchase	(25)	(14,977)			(15,002)
Stock-based compensation		4,605			4,605
Shares issued under employee stock plans	3	(808)			(805)
Other comprehensive income (loss)			(206)		(206)
Net income (loss)				(17,062)	(17,062)
Balance at Dec. 31, 2011	174	65,402	(10,165)	73,832	129,243
Share repurchase	(4)	(1,343)			(1,347)
Stock-based compensation		3,611			3,611
Shares issued under employee stock plans	1	(1,558)			(1,557)
Other comprehensive income (loss)			2,482		2,482
Net income (loss)				(49,295)	(49,295)
Balance at Dec. 29, 2012	171	66,112	(7,683)	24,537	83,137
Share repurchase	0	(216)			(216)
Stock-based compensation		2,849			2,849
Shares issued under employee stock plans	3	349			352
Other comprehensive income (loss)			380		380
Net income (loss)				(2,112)	(2,112)
Balance at Dec. 28, 2013	$ 174	$ 69,094	$ (7,303)	$ 22,425	$ 84,390

- Definition

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

+ References

+ Details

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2013	Dec. 29, 2012	Dec. 31, 2011
Cash flows from operating activities:
Net loss	$ (2,112)	$ (49,295)	$ (17,062)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	19,216	21,422	24,232
Goodwill impairment		33,670
Asset impairment	1,408	4,486	416
Deferred taxes	76	109	14,560
Losses from investment in affiliate		475
Loss on disposal of property and equipment	715	292	624
Stock-based compensation	2,849	3,611	4,605
Trade credit utilization	498	515	253
Change in assets and liabilities:
Inventories	(2,987)	5,298	(5,477)
Receivables	(4,727)	(1,520)	35
Prepaid expenses and other assets	2,778	1,263	1,279
Accounts payable and accrued expenses	695	(2,363)	737
Lease related liabilities	(1,863)	(3,120)	(4,743)
Gift cards and customer deposits	2,910	2,445	(561)
Deferred revenue	(398)	(746)	(1,664)
Net cash provided by operating activities	19,058	16,542	17,234
Cash flows from investing activities:
Purchases of property and equipment	(19,055)	(16,633)	(12,035)
Purchases of other assets and other intangible assets	(307)	(635)	(213)
Proceeds from sale or maturity of short term investments		2,647	4,829
Purchases of short term investments			(5,899)
Investment in unconsolidated affiliate		(475)
Cash flow used in investing activities	(19,362)	(15,096)	(13,318)
Cash flows from financing activities:
Proceeds from the exercise of employee stock options, net of withholding tax payments	348	(1,555)	(809)
Purchases of Company's common stock	(216)	(1,347)	(15,002)
Cash flow provided by (used in) financing activities	132	(2,902)	(15,811)
Effect of exchange rates on cash	(334)	260	(493)
Net decrease in cash and cash equivalents	(506)	(1,196)	(12,388)
Cash and cash equivalents, beginning of period	45,171	46,367	58,755
Cash and cash equivalents, end of period	44,665	45,171	46,367
Supplemental disclosure of cash flow information:
Net cash paid (received) during the period for income taxes	$ 1,113	$ 182	$ (98)

Note 1 - Description of Business and Basis of Preparation

12 Months Ended

Dec. 28, 2013

Disclosure Text Block [Abstract]

Business Description and Basis of Presentation [Text Block]

(1)

Description of Business and Basis of Preparation

Build-A-Bear Workshop, Inc. (the Company) is a specialty retailer of plush animals and related products. The Company began operations in October 1997. The Company sells its products through its 323 company-owned stores operated primarily in leased locations in malls in the United States, Canada, Puerto Rico, the United Kingdom and Ireland along with its Web sites. Operations in foreign countries where the Company does not have company-owned stores are through franchise agreements.

Certain reclassifications of prior year amounts have been made to conform to current year presentation, none of which impact net loss in any period.

Note 2 - Summary of Significant Accounting Policies

12 Months Ended

Dec. 28, 2013

Accounting Policies [Abstract]

Significant Accounting Policies [Text Block]

(2)

Summary of Significant Accounting Policies

A summary of the Company’s significant accounting policies applied in the preparation of the accompanying consolidated financial statements follows:

(a)

Principles of Consolidation

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

(b)

Fiscal Year

The Company operates on a 52- or 53-week fiscal year ending on the Saturday closest to December 31. The periods presented in these financial statements are the fiscal years ended December 28, 2013 (fiscal 2013), December 29, 2012 (fiscal 2012) and December 31, 2011 (fiscal 2011). All fiscal years presented included 52 weeks. References to years in these financial statements relate to fiscal years or year ends rather than calendar years.

(c)

Cash and Cash Equivalents

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.

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 and cash equivalents.

(d)

Inventories

Inventories are stated at the lower of cost or market, with cost determined on an average-cost basis. Inventory includes supplies of $2.9 million and $3.5 million as of December 28, 2013 and December 29, 2012, respectively. A reserve for estimated shortage is accrued throughout the year based on detailed historical averages.

(e)

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 determined that no material allowance for doubtful accounts was necessary at either December 28, 2013 and December 29, 2012.

(f)

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 which is generally 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 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.

(g)

Goodwill

Goodwill is tested for impairment annually or more frequently if events or changes in circumstances indicate that the asset might be impaired. This testing requires comparison of the carrying value of the reporting unit to its fair value and a reconciliation to the Company’s total market capitalization, and when appropriate, the carrying value of impaired assets is reduced to fair value. The calculation of fair value requires multiple assumptions regarding our future operations to determine future cash flows, including but not limited to, sales volume, margin rates, store growth rates and discount rates, all of which are Level 3 fair value inputs. In 2012, we performed our annual evaluation of our goodwill as of December 29, 2012. As a result of the sustained decline in the market price of our common stock, coupled with the decline in the performance of the UK reporting unit, we determined that the fair value of the reporting unit, estimated using discounted cash flow analysis and reconciled to our market capitalization, was less than its carrying value. As a result, an impairment charge of $33.7 million was recorded as a component of net loss before income taxes in the Retail segment. This represented the entire balance of the Company’s goodwill. There was no tax-deductible goodwill as of December 28, 2013 and December 29, 2012. This does not change our long-term outlook for the UK reporting unit.

(h)

Other Intangible Assets

Other intangible assets consist primarily of initial costs related to trademarks and other intellectual property. Trademarks and other intellectual property represent third-party costs that are capitalized and amortized over their estimated lives ranging from one to three years using the straight-line method.

(i)

Other Assets

Other assets consist primarily of deferred leasing fees, deferred costs related to franchise agreements and trade credits. Deferred leasing fees are initial, direct costs related to the Company’s operating leases and are amortized over the term of the related leases. 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. Amortization expense related to other assets was $0.2 million, $0.3 million and $0.5 million for 2013, 2012 and 2011, respectively. See Note 6 – Other Non-current Assets for further discussion regarding trade credits.

(j)

Long-lived Assets

Whenever facts and circumstances indicate that the carrying value of a long-lived asset may not be recoverable, the carrying value is reviewed. If this review indicates that the carrying value of the asset will not be recovered, as determined based on projected undiscounted cash flows related to the asset over its remaining life, the carrying value of the asset is reduced to its estimated fair value. See Note 4 – Property and Equipment and Note 6 – Other Non-current Assets for further discussion regarding the impairment of long-lived assets.

The calculation of fair value requires multiple assumptions regarding our future operations to determine future cash flows, including but not limited to, sales volume, margin rates and discount rates. If different assumptions were used in the analysis, it is possible that the amount of the impairment charge may have been significantly different than what was recorded.

(k)

Deferred Rent

Certain of the Company’s operating leases contain predetermined fixed escalations of minimum rentals during the original lease terms. For these leases, the Company recognizes the related rental expense on a straight-line basis over the life of the lease and records the difference between the amounts charged to operations and amounts paid as deferred rent. The Company also receives certain lease incentives in conjunction with entering into operating leases. These lease incentives are recorded as deferred rent at the beginning of the lease term and recognized as a reduction of rent expense over the lease term. In addition, certain of the Company’s leases contain future contingent increases in rentals. Such increases in rental expense are recorded in the period that it is probable that store sales will meet or exceed the specified target that triggers contingent rental expense.

(l)

Franchises

The Company defers initial, one-time nonrefundable franchise fees and amortizes them over the initial term of the respective franchise agreements, which extend for periods up to 25 years. The Company’s obligations under the contract are ongoing and include operations and product development support and training, generally concentrated around new store openings. Continuing franchise fees are recognized as revenue as the fees are earned.

(m)

Retail Revenue Recognition

Net retail sales are net of discounts, exclude sales tax, and are recognized at the time of sale. Shipping and handling costs billed to customers are included in net retail sales.

Revenues from the sale of gift cards are recognized at the time of redemption. Unredeemed gift cards are included in gift cards and customer deposits on the consolidated balance sheets. The company escheats a portion of unredeemed gift cards according to the escheatment regulations of the relevant authority that generally require remittance of the cost of merchandise portion of unredeemed gift cards over five years old. The difference between the value of gift cards and the amount escheated is recorded as income in the consolidated statement of operations.

The Company has a customer loyalty program, the Stuff Fur Stuff club, whereby guests enroll in the program and receive one point for every dollar spent and receive awards for various discounts on future purchases after achieving defined point thresholds. An estimate of the obligation related to the program, based on historical redemption patterns, is recorded as deferred revenue and a reduction of net retail sales.

For 2013, 2012 and 2011, historical rates for points converting into awards and ultimate award redemption were applied to actual points and awards outstanding at the respective balance sheet date to calculate the liability and corresponding adjustment to net retail sales. Management reviews these patterns and assesses the adequacy of the deferred revenue liability at the end of each fiscal quarter. Due to the estimates involved in these assessments, adjustments to the historical rates are generally made no more often than annually in order to allow time for more definite trends to emerge.

Based on the assessment at the end of 2013, 2012 and 2011, the deferred revenue liability was adjusted downward by $0.1 million,$0.5 million and $1.5 million, respectively, with corresponding increases to net retail sales, and net loss was decreased by $0.1 million, $0.5 million and $1.5 million, respectively.

(n)

Cost of Merchandise Sold

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

(o)

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, as well as amortization of trademarks and intellectual property.

(p)

Store Preopening Expenses

Store preopening expenses, including store set-up, certain labor and hiring costs, and rental charges incurred prior to store openings are expensed as incurred and are included in selling, general and administrative expenses.

(q)

Advertising

The costs of advertising and marketing programs are charged to operations in the first period the program takes place. Advertising expense was $23.7 million, $23.0 million and $19.3 million for fiscal years 2013, 2012 and 2011, respectively.

(r)

Income Taxes

Income taxes are accounted for using a balance sheet approach known as the asset and liability method. The asset and liability method accounts for deferred income taxes by applying the statutory tax rates in effect at the date of the consolidated balance sheets to differences between the book basis and the tax basis of assets and liabilities. Deferred taxes are reported on a jurisdictional basis. Noncurrent deferred tax assets are included in other assets, net and noncurrent deferred tax liabilities are included in other liabilities.

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 accounts for its total liability for uncertain tax positions according to the provisions of ASC section 740-10-25. The Company recognizes estimated interest and penalties related to uncertain tax positions in income tax expense. See Note 8—Income Taxes for further discussion.

(s)

Loss Per Share

Under the two-class method, basic loss per share is determined by dividing net loss allocated to common stockholders by the weighted average number of common shares outstanding during the period since our participating securities do not contractually participate in losses. Diluted earnings or loss 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.

(t)

Stock-Based Compensation

The Company has share-based compensation plans covering the majority of its management groups and its Board of Directors. The Company accounts for share-based payments utilizing the fair value recognition provisions of ASC section 718. The Company recognizes compensation cost for equity awards over the requisite service period for the entire award. See Note 12 – Stock Incentive Plans. For fiscal 2013, 2012 and 2011, selling, general and administrative expense includes $2.8 million, $3.6 million and $4.6 million, respectively, of stock-based compensation expense.

(u)

Comprehensive Loss

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

(v)

Fair Value of Financial Instruments

For purposes of financial reporting, management has determined that the fair value of financial instruments, including cash and cash equivalents, receivables, accounts payable and accrued expenses, approximates book value at December 28, 2013 and December 29, 2012.

(w)

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 valuation of long-lived assets, including trade credits and deferred income tax assets, inventories, and the determination of deferred revenue under the Company’s customer loyalty program.

(x)

Sales Tax Policy

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

(y)

Foreign Currency Translation

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 years. Translation adjustments are reported in accumulated other comprehensive income, a separate component of stockholders’ equity.

(z)

Investment in Affiliate

The Company holds a minority interest in Ridemakerz, LLC of approximately 21%, which is accounted for under the equity method. In 2009, the carrying value of this investment was reduced to $-0-. No income or loss allocations, impairments or other charges related to Ridemakerz were recorded in fiscal 2013 or 2011. In 2012, certain investors exercised a put option on 1.25 million shares, requiring an additional investment of $0.5 million, which was immediately impaired and included in selling, general and administrative expenses as a component of net loss before income taxes in the Retail segment. Under the current agreements, the Company could, at its discretion, own up to approximately 28% of fully diluted equity in Ridemakerz. The Company has no further obligations relating to its investment in Ridemakerz.

Note 3 - Prepaid Expenses and Other Assets

12 Months Ended

Dec. 28, 2013

Prepaid Expenses And Other Assets [Abstract]

Prepaid Expenses And Other Assets [Text Block]

(3)

Prepaid Expenses and Other Assets

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

	2013		2012
Prepaid rent	$	4,608	$	8,736
Prepaid income taxes		280		-
Other		6,659		5,480
	$	11,547	$	14,216

Note 4 - Property and Equipment

12 Months Ended

Dec. 28, 2013

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

(4)

Property and Equipment

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

	2013		2012
Land	$	2,261	$	2,261
Furniture and fixtures		39,723		40,516
Computer hardware		21,722		23,120
Building		14,970		14,970
Leasehold improvements		124,068		136,402
Computer software		42,276		40,943
Construction in progress		2,655		2,381
		247,675		260,593
Less accumulated depreciation		177,512		189,134
	$	70,163	$	71,459

For 2013, 2012 and 2011, depreciation expense was $18.6 million, $20.4 million and $22.8 million, respectively.

In 2012, the Company made the decision to close a number of stores. The Company considers a more likely than not assessment that an individual location will close as a triggering event to review the store asset group for recoverability. As a result of these reviews, it was determined that certain stores would not be able to recover the carrying value of store leasehold improvements through expected undiscounted cash flows over the shortened remaining life of the related assets. Accordingly, the carrying value of the assets was reduced to fair value, calculated as the net present value of estimated future cash flows for each asset group, and asset impairment charges of $1.0 million and $0.9 million were recorded in fiscal 2013 and fiscal 2012, respectively, which are included in selling, general and administrative expenses as a component of net loss before income taxes in the Retail segment. Any remaining net book value is depreciated over the shortened expected life. The inputs used to determine the fair value of the assets are Level 3 fair value inputs as defined by ASC section 820-10.

During 2013, the Company reviewed the operating performance and forecasts of future performance for the stores in its Retail segment. As a result of that review, it was determined that several stores would not be able to recover the carrying value of certain store leasehold improvements through expected undiscounted cash flows over the remaining life of the related assets. Accordingly, the carrying value of the assets was reduced to fair value, calculated as the net present value of estimated future cash flows for each asset group, and asset impairment charges of $0.1 million were recorded in the fourth quarter of fiscal 2013, which are included in cost of merchandise sold as a component of net loss before income taxes in the Retail segment. The inputs used to determine the fair value of the assets are Level 3 fair value inputs as defined by ASC section 820-10. In the event that we decide to close any or all of these stores in the future, we may be required to record additional impairments, lease termination charges, severance charges and other charges. The Company recorded asset impairment charges of $1.4 million in the fourth quarter of fiscal 2012 and $0.4 million in the fourth quarter of fiscal 2011.

Note 5 - Other Intangible Assets

12 Months Ended

Dec. 28, 2013

Disclosure Text Block [Abstract]

Intangible Assets Disclosure [Text Block]

(5)

Other Intangible Assets

Other intangible assets consist of the following (in thousands):

	2013		2012

Trademarks and other intellectual property	$	12,389	$	12,151
Less accumulated amortization		11,871		11,518
Total, net	$	518	$	633

Trademarks and intellectual property are amortized over three years. Amortization expense related to trademarks and intellectual property was $0.4 million, $0.7 million and $0.9 million in 2013, 2012 and 2011, respectively.

Note 6 - Other Non-current Assets

12 Months Ended

Dec. 28, 2013

Disclosure Text Block Supplement [Abstract]

Other Assets Disclosure [Text Block]

(6)

Other Non-current Assets

In 2010, certain other non-current assets were obtained through a series of wholesale transactions whereby the Company exchanged $6.4 million of inventory, at cost, with a third-party vendor for $4.9 million of trade credits and $1.5 million in cash. The transaction was accounted for based upon the fair values of the assets involved in the transaction. In accordance with Accounting Standards Codification (ASC) Section 845-10, in an exchange transaction for trade credits, the fair value of the asset being surrendered cannot exceed its carrying value, meaning that the sale of the inventory was recorded at its cost in the Commercial segment. The trade credits expire in 2015.

The Company evaluated its trade credits to determine if an impairment existed at December 28, 2013. Based on current utilization expectations, the Company determined that the full value of the asset was not recoverable. Accordingly, the carrying value of the trade credits was reduced to fair value, calculated as the expected present value of estimated future utilization. An impairment charge of $0.3 million was recorded in the fiscal 2013 fourth quarter and is included in selling, general and administrative expenses as a component of net income before income taxes in the Commercial segment. The inputs used to determine the fair value of the asset are level 3 fair value inputs as defined by ASC 820-10. As of December 28, 2013 and December 29, 2012, $0.7 million and $0.7 million, respectively was included in prepaid expenses and other current assets and $0.4 million and $1.2 million, respectively, was included in other assets, net, related to these credits. An impairment charge of $2.2 million was recorded in the fiscal 2012 fourth quarter.

Note 7 - Accrued Expenses

12 Months Ended

Dec. 28, 2013

Payables and Accruals [Abstract]

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

(7)

Accrued Expenses

Accrued expenses consist of the following (in thousands):

	2013		2012
Accrued wages, bonuses and related expenses	$	9,745	$	5,455
Sales tax payable		5,979		5,216
Accrued rent and related expenses		429		811
Current income taxes payable		227		88
	$	16,380	$	11,570

Note 8 - Income Taxes

12 Months Ended

Dec. 28, 2013

Income Tax Disclosure [Abstract]

Income Tax Disclosure [Text Block]

(8)

Income Taxes

The components of the provision for income taxes are as follows (in thousands):

	2013			2012			2011
Current:
Federal	$	-		$	-		$	-
State		(68	)		165			(439	)
Foreign		6			790			906
Deferred:
Federal		-			-			11,592
State		56			(928	)		2,281
Foreign		-			839			70
Income tax expense (benefit)	$	(6	)	$	866		$	14,410

A reconciliation between the statutory federal income tax rate and the effective income tax rate is as follows (in thousands):

	2013			2012			2011
Loss before income taxes	$	(2,118	)	$	(48,429	)	$	(2,652	)
Statutory federal income tax rate		34	%		34	%		34	%
Income tax expense (benefit) at statutory federal rate		(720	)		(16,466	)		(902	)
State income taxes, net of federal tax benefit		151			124			2
Permanent difference - Goodwill impairment		-			11,448			-
Valuation allowance		386			4,739			15,565
Effect of lower foreign taxes		497			296			(231	)
Release of state tax reserves		(70	)		(23	)		(47	)
Other items, net		(250	)		748			23
Income tax expense (benefit)	$	(6	)	$	866		$	14,410
Effective tax rate		0.3	%		(1.8	)%		(543.4	)%

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

	2013			2012
Deferred tax assets:
Deferred revenue	$	4,516		$	4,676
Accrued rents		1,682			1,884
Net operating loss carryforwards		6,462			4,336
Intangible assets		1,639			1,799
Deferred compensation		2,040			2,089
Carryforward of tax credits		5,453			4,585
Receivable and investment write-offs		624			641
Stock compensation		179			179
Depreciation		-			1,871
Other		2,555			2,054
		25,150			24,114
Less: Valuation allowance		20,987			20,865
Total deferred tax assets		4,163			3,249

Deferred tax liabilities:
Depreciation		(184	)		-
Other		(3,106	)		(2,321	)
Total deferred tax liabilities		(3,290	)		(2,321	)
Net deferred tax asset	$	873		$	928

We evaluate the realizability of our deferred tax assets on a quarterly basis. The Company performed an analysis of all available evidence, both positive and negative, consistent with the provisions under the Income Taxes topic of the ASC. Some of the evidence evaluated includes our historical operating performance, the macroeconomic factors contributing to the recent fiscal loss and our forecast of future taxable income, including the availability of prudent and feasible tax planning strategies. In fiscal 2013, the Company remained in a three-year cumulative loss position, which represents negative evidence. The three-year cumulative loss is a significant piece of negative evidence and while management believes that it is primarily a result of losses that were primarily attributable to the recent significant economic conditions and not an indication of continuing operations, ASC 740 requires that objective historical evidence be given more weight than subjective evidence, such as forecasts of future income. Accordingly, in fiscal 2013, the Company continues to maintain a valuation allowance on most of its deferred tax assets. The valuation allowance on deferred tax assets will continue to fluctuate as a result of temporary differences between the financial reporting and tax basis of the assets and liabilities as well as the generation of net operating loss and tax credit carryforwards.

Included in the deferred tax asset is $6.5 million related to federal, state and foreign net operating loss carryforwards for which a valuation allowance of $6.5 million has been recorded. US federal net operating loss carryforwards total $14.0 million as of December 28, 2013, and expire in 2032 and 2033. As of December 28, 2013, foreign net operating loss carry forwards total $2.0 million, of which $1.2 million expire in 2034 and $0.8 million do not expire. Also included in the deferred tax asset is $5.5 million related to tax credits for which a valuation allowance of $5.5 million has been recorded.

Income taxes and remittance taxes have not been recorded on approximately $8.0 million of undistributed earnings of foreign operations of the Company, because the Company intends to reinvest those earnings indefinitely. It is not practicable to estimate the income tax liability that might be incurred if such earnings were remitted to the United States.

The Company had total unrecognized tax benefits of $0.2 million as of December 28, 2013 and December 29, 2012. The Company reviews its uncertain tax positions periodically and accrues interest and penalties accordingly in income tax expense.

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

	Tax Reserve
Balance as of December 31, 2011	$	213
Lapse of statute		(28	)
Addition to reserve		-
Balance as of December 29, 2012		185
Lapse of statute		(139	)
Audit settlement release		(4	)
Addition to reserve		7
Balance as of December 28, 2013	$	49

As of December 28, 2013, approximately $0.2 million of the unrecognized tax benefits would impact the Company’s provision for income taxes and effective tax rate if recognized. Management estimates that it is reasonably possible that the total amount of uncertain tax benefits could decrease by as much as $0.1 million within the next 12 months, primarily as a result of the resolution of audits currently in progress and the lapsing of the statute of limitations in certain jurisdictions.

The Company’s income before income taxes from domestic and foreign operations (which include the United Kingdom, Canada, France and Ireland), are as follows (in thousands):

	2013			2012			2011
Domestic	$	(1,134	)	$	(11,550	)	$	(6,200	)
Foreign		(984	)		(36,879	)		3,548
Total	$	(2,118	)	$	(48,429	)	$	(2,652	)

The following tax years remain open in the Company’s major taxing jurisdictions as of December 28, 2013:

United States (Federal)	2010 through 2013
United Kingdom	2007 through 2013
Canada	2010 through 2013
Ireland	2008 through 2013

Note 9 - Long-Term Debt

12 Months Ended

Dec. 28, 2013

Disclosure Text Block [Abstract]

Long-term Debt [Text Block]

(9)

Long-Term Debt

As of December 28, 2013, the Company has a bank line of credit that provides borrowing capacity of $35 million. Borrowings under the credit agreement are secured by our assets and a pledge of 65% of the Company’s ownership interest in foreign subsidiaries. The credit agreement contains various restrictions on indebtedness, liens, guarantees, redemptions, mergers, acquisitions or sale of assets, loans, transactions with affiliates, and investments. It prohibits the Company from declaring dividends without the bank’s prior consent, unless such payment of dividends would not violate any terms of the credit agreement. The Company is also prohibited from repurchasing shares of its common stock unless such purchase would not violate any terms of the credit agreement; the Company may not use proceeds of the line of credit to repurchase shares. Borrowings bear interest at LIBOR plus 1.8%. Financial covenants include maintaining a minimum tangible net worth, maintaining a minimum fixed charge coverage ratio (as defined in the credit agreement) and not exceeding a maximum funded debt to earnings before interest, depreciation and amortization ratio. On January 22, 2014, the Company amended the existing credit agreement, extending the term to December 31, 2015 and increasing the fixed charge coverage ratio. As of December 28, 2013: (i) the Company was in compliance with these covenants; (ii) there were no borrowings under the line of credit; and (iii) there was a standby letter of credit of approximately $1.1 million outstanding under the credit agreement. Giving effect to this standby letter of credit, there was approximately $33.9 million available for borrowing under the line of credit.

Note 10 - Commitments and Contingencies

12 Months Ended

Dec. 28, 2013

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies Disclosure [Text Block]

(10)

Commitments and Contingencies

(a)

Operating Leases

The Company leases its retail stores and corporate offices under agreements which expire at various dates through 2030. The majority of leases contain provisions for base rent plus contingent payments based on defined sales as well as scheduled escalations. Total office and retail store base rent expense was $46.5 million, $48.2 million and $48.2 million, and contingent rents were $1.3 million, $1.2 million and $1.2 million for 2013, 2012 and 2011, respectively.

Future minimum lease payments at December 28, 2013, were as follows (in thousands):

2014	$	43,551
2015		37,617
2016		28,809
2017		21,573
2018		15,889
Subsequent to 2018		53,330
	$	200,769

(b)

Litigation

In the normal course of business, the Company is subject to certain claims or lawsuits. Except as noted below, management is not aware of any claims or lawsuits that may have a material adverse effect on the consolidated financial position or results of operations of the Company.

In the normal course of business, the Company is subject to regular examination by various taxing authorities for years not closed by the statute of limitations, including an ongoing customs audit in the United Kingdom in which the Company is contesting audit findings. The Company accrues a liability for this type of contingency when it believes that it is both probable that a liability has been incurred and that it can reasonably estimate the amount of the loss. In 2012, the Company received notification from the customs authority that it intended to make an assessment for unpaid duty, penalties and interest. The assessment was made in 2013. The Company has appealed this determination and continues to believe that the ultimate outcome of these matters will not have a material adverse impact on the results of operations, liquidity or financial position of the Company. However, if one or more of these examinations has an unfavorable resolution, it is possible that the results of operation, liquidity or financial position of the Company could be materially affected in any particular period. Since the date of the notification in the third quarter of fiscal 2012, the Company has been required to pay the disputed duty, pending resolution of the appeal. As of December 28, 2013, $2.9 million had been paid in respect of the disputed duty and is included in receivables in the Retail segment.

Note 11 - Earnings (Loss) Per Share

12 Months Ended

Dec. 28, 2013

Earnings Per Share [Abstract]

Earnings Per Share [Text Block]

(11)

Loss Per Share

The Company uses the two-class method to compute 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 earnings per share (in thousands, except share and per share data):

	2013			2012			2011

NUMERATOR:
Net loss	$	(2,112	)	$	(49,295	)	$	(17,062	)

DENOMINATOR:
Weighted average number of common shares outstanding - basic		16,465,138			16,331,672			17,371,315
Dilutive effect of share-based awards:		-			-			-
Weighted average number of common shares outstanding - dilutive		16,465,138			16,331,672			17,371,315
Basic loss per common share attributable to Build-A-Bear Workshop, Inc., stockholders	$	(0.13	)	$	(3.02	)	$	(0.98	)
Diluted loss per common share attributable to Build-A-Bear Workshop, Inc., stockholders	$	(0.13	)	$	(3.02	)	$	(0.98	)

In calculating diluted earnings per share for fiscal 2013, 2012 and 2011, options to purchase 1,065,012; 1,155,239 and 1,210,816, respectively, shares of common stock were outstanding at the end of the period, but were not included in the computation of diluted earnings per share due to their anti-dilutive effect under provisions of ASC 260-10.

Due to the net loss in fiscal 2013, 2012 and 2011, the denominator for diluted earnings per common share is the same as the denominator for basic earnings per common share for those periods because the inclusion of stock options and unvested restricted shares would be anti-dilutive.

Note 12 - Stock Incentive Plans

12 Months Ended

Dec. 28, 2013

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

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

(12)

Stock Incentive Plans

On April 3, 2000, the Company adopted the 2000 Stock Option Plan. In 2003, the Company adopted the Build-A-Bear Workshop, Inc. 2002 Stock Incentive Plan, in 2004, the Company adopted the Build-A-Bear Workshop, Inc. 2004 Stock Incentive Plan and in 2009, the Company amended and restated the Build-A-Bear Workshop, Inc. 2004 Stock Incentive Plan (collectively, the Plans).

Under the Plans, as amended, from January 3, 2009, up to 3,230,000 shares of common stock were reserved and may be granted to employees and nonemployees of the Company. The Plans allow for the grant of incentive stock options, nonqualified stock options, stock appreciation rights (SAR) and restricted stock. Options granted under the Plans expire later than 10 years from the date of the grant. The exercise price of each incentive stock option shall not be less than 100% of the fair value of the stock subject to the option on the date the option is granted. The exercise price of all options shall be the fair market value on the date of the grant. The vesting provision of individual awards is at the discretion of the compensation committee of the board of directors and generally ranges from one to four years. Each share of stock awarded pursuant to an option or subject to the exercised portion of a SAR reduces the number of shares available by one share. Each share of stock awarded pursuant to any other stock-based awards, including restricted stock grants, reduces the number of shares available by 1.27 shares.

(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:

					Weighted		Aggregate
			Weighted		Average		Intrinsic
	Number of		Average		Remaining		Value
	Shares		Exercise Price		Contractual Term		(in thousands)
Outstanding, January 1, 2011		1,125,223	$	8.73
Granted		305,727		6.22
Exercised		55,501		5.13
Forfeited		164,633		7.04
Outstanding, December 31, 2011		1,210,816		8.49
Granted		228		8.32
Exercised		—		-
Forfeited		55,805		7.79
Outstanding, December 29, 2012		1,155,239		8.53
Granted		195,512		6.56
Exercised		204,658		5.60
Forfeited		39,931		8.20
Canceled or expired		41,150		9.10
Outstanding, December 28, 2013		1,065,012	$	8.72		5.9	$	1,339

Options Exercisable As Of:
December 28, 2013		678,794	$	10.00		4.7	$	938

The expense recorded related to options granted during fiscal 2013 was determined using the Black-Scholes option pricing model and the provisions of Staff Accounting Bulletin (SAB) 107 and 110, which allow the use of a simplified method to estimate the expected term of “plain vanilla” options. The assumptions used in the option pricing model during fiscal 2013 were: (a) dividend yield of 0%; (b) historical volatility of 65%; (c) risk-free interest rates of 1.3%; and (d) an expected life of 6.25 years. The grant date fair value of options granted in 2013 was approximately $0.7 million.

The expense recorded related to options granted during fiscal 2012 was immaterial. The assumptions used in the option pricing model during fiscal 2011 were: (a) dividend yield of 0%; (b) historical volatility of 65%; (c) risk-free interest rates ranging from 1.2% to 2.5%; and (d) an expected life of 6.25 years. The grant date fair value of options granted in 2011 was approximately $1.2 million.

The total intrinsic value of options exercised in fiscal 2013 and fiscal 2011 was approximately $0.4 million and $0.1 million, respectively. No options were exercised in 2012. The Company generally issues new shares to satisfy option exercises.

Shares available for future option, non-vested stock and restricted stock grants were 471,327 and 608,864 at the end of 2013 and 2012, respectively.

(b)

Restricted Stock

The following table is a summary of the balance and activity for the Plans related to unvested restricted stock granted as compensation to employees and directors for the periods presented:

			Weighted
			Average
	Number of		Grant Date
	Shares		Fair Value
Outstanding, January 1, 2011		1,468,373	$	6.32
Granted		532,791		6.46
Vested		394,766		8.52
Forfeited		168,267		5.68
Outstanding, December 31, 2011		1,438,131		5.85
Granted		366,270		4.97
Vested		874,852		5.53
Forfeited		69,224		6.03
Outstanding, December 29, 2012		860,325		5.78
Granted		321,664		6.00
Vested		399,405		5.39
Forfeited		62,386		5.78
Outstanding, December 28, 2013		720,198	$	5.91

The vesting date fair value of shares that vested in fiscal 2013, 2012 and 2011was $2.2 million, $4.6 million and $2.5 million, respectively. The aggregate unearned compensation expense related to options and restricted stock was $3.3 million as of December 28, 2013 and is expected to be recognized over a weighted average period of 1.1 years

Note 13 - Stockholders' Equity

12 Months Ended

Dec. 28, 2013

Stockholders' Equity Note [Abstract]

Stockholders' Equity Note Disclosure [Text Block]

(13)

Stockholders’ Equity

The following table summarizes the changes in outstanding shares of common stock for fiscal 2011, 2012 and 2013:

	Common
	Stock
Shares as of January 1, 2011		19,631,623
Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding		302,007
Repurchase of shares		(2,528,360	)
Shares as of December 31, 2011		17,405,270
Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding		29,612
Repurchase of shares		(366,700	)
Shares as of December 29, 2012		17,068,182
Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding		346,271
Repurchase of shares		(27,533	)
Shares as of December 28, 2013		17,386,920

- 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(d),(e))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 505
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-SubTopic 10
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-Subparagraph (SAB TOPIC 4.E)
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.29-31)
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Subparagraph (SX 210.3-04)
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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-Topic 505
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-URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Preferred Stock
-URI http://asc.fasb.org/extlink&oid=6521494

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph d
-Article 4

Reference 15: http://www.xbrl.org/2003/role/presentationRef
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-Name Regulation S-X (SX)
-Number 210
-Section 02
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Reference 16: http://www.xbrl.org/2003/role/presentationRef
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Reference 17: http://www.xbrl.org/2003/role/presentationRef
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Reference 18: http://www.xbrl.org/2003/role/presentationRef
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Reference 19: http://www.xbrl.org/2003/role/presentationRef
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-Number 210
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+ Details

Note 14 - Related-Party Transactions

12 Months Ended

Dec. 28, 2013

(14)

Related-Party Transactions

The Company bought fixtures for new stores and furniture for the corporate offices from a related party. The total payments to this related party for fixtures and furniture amounted to $1.3 million, $0.9 million and $0.5 million, in fiscal 2013, 2012 and 2011, respectively. The total amount due to this related party as of December 28, 2013 and December 29, 2012 was immaterial.

The Company collected $2.1 million, $2.2 million and $2.4 million in 2013, 2012 and 2011, respectively, from its guests on behalf of charitable foundations controlled by certain executive officers of the Company. Substantially all of the contributions are collected from guests at the point of sale via pin pad prompts or as a portion of the proceeds of specifically identified products. The foundations support a variety of children’s causes, domestic animal shelters, disaster relief and other concerns. The foundations distribute grants to qualifying charitable organizations based upon decisions of their respective contribution committees most of whose members are employees of the Company. The total due to the charitable foundations as of December 28, 2013 and December 29, 2012 was $0.5 million and $0.7 million, respectively.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References + Details

Note 15 - Major Vendors

12 Months Ended

Dec. 28, 2013

Risks and Uncertainties [Abstract]

Concentration Risk Disclosure [Text Block]

(15)

Major Vendors

Three vendors, each of whose primary manufacturing facilities are located in China, accounted for approximately 79%, 80% and 81% of inventory purchases in fiscal 2013, 2012 and 2011, respectively.

Note 16 - Segment Information

12 Months Ended

Dec. 28, 2013

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]

(16)

Segment Information

The Company’s operations are conducted through three operating segments consisting of retail, international franchising, and commercial. The retail segment includes the operating activities of company-owned stores in the United States, Canada, the United Kingdom and Ireland and other retail delivery operations, including the Company’s web store, temporary stores and non-traditional store locations. The international franchising segment includes the licensing activities of the Company’s franchise agreements with store locations in Europe, Asia, Australia, Africa, the Middle East and Mexico. The commercial segment has been established to market the naming and branding rights of the Company’s intellectual properties for third party use. 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 one reportable segment. The 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):

				International
	Retail			Franchising		Commercial			Total
Fiscal 2013
Net sales to external customers	$	373,173		$	3,564	$	2,332		$	379,069
Net income (loss) before income taxes		(5,028	)		2,018		892			(2,118	)
Capital expenditures		19,178			184		-			19,362
Depreciation and amortization		19,016			200		-			19,216
Fiscal 2012
Net sales to external customers	$	374,553		$	3,598	$	2,790		$	380,941
Net income (loss) before income taxes		(49,215	)		1,993		(1,207	)		(48,429	)
Capital expenditures		17,116			152		-			17,268
Depreciation and amortization		21,243			179		-			21,422
Fiscal 2011
Net sales to external customers	$	387,041		$	3,391	$	3,943		$	394,375
Net income (loss) before income taxes		(6,553	)		1,961		1,940			(2,652	)
Capital expenditures		12,137			111		-			12,248
Depreciation and amortization		23,992			240		-			24,232

Total Assets as of:
December 28, 2013	$	185,943		$	2,712	$	5,987		$	194,642
December 29, 2012	$	182,186		$	2,818	$	7,098		$	192,102

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
Fiscal 2013
Net sales to external customers	$	302,216	$	75,133	$	1,720	$	379,069
Property and equipment, net		62,152		8,011		-		70,163
Fiscal 2012
Net sales to external customers	$	306,049	$	72,788	$	2,104	$	380,941
Property and equipment, net		61,995		9,464		-		71,459
Fiscal 2011
Net sales to external customers	$	316,853	$	75,469	$	2,053	$	394,375
Property and equipment, net		65,902		11,543		-		77,445

For purposes of this table only:

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

(2)	Europe includes the United Kingdom, Ireland, franchise businesses in Europe

(3)	Other includes franchise businesses outside of North America and Europe

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
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-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
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-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599

Reference 6: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

+ Details

Note 17 - Subsequent Event

12 Months Ended

Dec. 28, 2013

Subsequent Events [Abstract]

Subsequent Events [Text Block]

(17)

Subsequent Event

On February 24, 2014, the Company announced the extension of its previously announced $50 million share repurchase program until March 31, 2015, subject to further extension by the Company’s Board of Directors. The Company currently intends to purchase up to $50 million of its common stock in the open market (including through 10b5-1 plans), through privately negotiated transactions or through an accelerated repurchase transaction. The primary source of funding for the program is expected to be cash on hand. The timing and amount of share repurchases, if any, will depend on price, market conditions, applicable regulatory requirements, and other factors. The program does not require the Company to repurchase any specific number of shares and may be modified, suspended or terminated at any time without prior notice. Shares repurchased under the program will be subsequently retired. As of March 7, 2014, there was $6.4 million of availability remaining under the program.

Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 28, 2013

Valuation and Qualifying Accounts [Abstract]

Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

Schedule II – Valuation and Qualifying Accounts

Deferred Tax Asset Valuation Allowance -
Balance as of December 31, 2011	$	16,126
Charged to cost and expenses		4,739
Charged to other accounts		-
Deductions		-
Balance as of December 29, 2012		20,865

Charged to cost and expenses		122
Charged to other accounts		-
Deductions		-
Balance as of December 28, 2013	$	20,987

Accounting Policies, by Policy (Policies)

12 Months Ended

Dec. 28, 2013

Accounting Policies [Abstract]

Consolidation, Policy [Policy Text Block]

a)	*Principles of Consolidation*

Fiscal Period, Policy [Policy Text Block]

b)	*Fiscal Year*

Cash and Cash Equivalents, Policy [Policy Text Block]

c)	*Cash and Cash Equivalents*

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.

Inventory, Policy [Policy Text Block]

d)	*Inventories*

Receivables, Policy [Policy Text Block]

e)	*Receivables*

Property, Plant and Equipment, Policy [Policy Text Block]

f)	*Property and Equipment*

Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]

g)	*Goodwill*

Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]

h)	*Other Intangible Assets*

Deferred Charges, Policy [Policy Text Block]

i)	*Other Assets*

Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]

j)	*Long-lived Assets*

Lease, Policy [Policy Text Block]

k)	*Deferred Rent*

Revenue Recognition, Services, Franchise Fees [Policy Text Block]

l)	*Franchises*

Revenue Recognition, Policy [Policy Text Block]

m)	*Retail Revenue Recognition*

Net retail sales are net of discounts, exclude sales tax, and are recognized at the time of sale. Shipping and handling costs billed to customers are included in net retail sales.

Cost of Sales, Policy [Policy Text Block]

n)	*Cost of Merchandise Sold*

Selling, General and Administrative Expenses, Policy [Policy Text Block]

o)	*Selling, General, and Administrative Expenses*

Start-up Activities, Cost Policy [Policy Text Block]

p)	*Store Preopening Expenses*

Advertising Costs, Policy [Policy Text Block]

q)	*Advertising*

Income Tax, Policy [Policy Text Block]

r)	*Income Taxes*

Earnings Per Share, Policy [Policy Text Block]

s)	*Loss Per Share*

Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]

t)	*Stock-Based Compensation*

Comprehensive Income, Policy [Policy Text Block]

u)	*Comprehensive Loss*

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

Fair Value of Financial Instruments, Policy [Policy Text Block]

v)	*Fair Value of Financial Instruments*

Use of Estimates, Policy [Policy Text Block]

w)	*Use of Estimates*

Sales Tax Policy [Policy Text Block]

x)	*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]

y)	*Foreign Currency Translation*

Equity Method Investments, Policy [Policy Text Block]

z)	*Investment in Affiliate*

Note 3 - Prepaid Expenses and Other Assets (Tables)

12 Months Ended

Dec. 28, 2013

Prepaid Expenses And Other Assets [Abstract]

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

	2013		2012
Prepaid rent	$	4,608	$	8,736
Prepaid income taxes		280		-
Other		6,659		5,480
	$	11,547	$	14,216

Note 4 - Property and Equipment (Tables)

12 Months Ended

Dec. 28, 2013

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment [Table Text Block]

	2013		2012
Land	$	2,261	$	2,261
Furniture and fixtures		39,723		40,516
Computer hardware		21,722		23,120
Building		14,970		14,970
Leasehold improvements		124,068		136,402
Computer software		42,276		40,943
Construction in progress		2,655		2,381
		247,675		260,593
Less accumulated depreciation		177,512		189,134
	$	70,163	$	71,459

Note 5 - Other Intangible Assets (Tables)

12 Months Ended

Dec. 28, 2013

Disclosure Text Block [Abstract]

Schedule of Finite-Lived Intangible Assets [Table Text Block]

	2013		2012

Trademarks and other intellectual property	$	12,389	$	12,151
Less accumulated amortization		11,871		11,518
Total, net	$	518	$	633

Note 7 - Accrued Expenses (Tables)

12 Months Ended

Dec. 28, 2013

Payables and Accruals [Abstract]

Schedule of Accrued Liabilities [Table Text Block]

	2013		2012
Accrued wages, bonuses and related expenses	$	9,745	$	5,455
Sales tax payable		5,979		5,216
Accrued rent and related expenses		429		811
Current income taxes payable		227		88
	$	16,380	$	11,570

Note 8 - Income Taxes (Tables)

12 Months Ended

Dec. 28, 2013

Income Tax Disclosure [Abstract]

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

	2013			2012			2011
Current:
Federal	$	-		$	-		$	-
State		(68	)		165			(439	)
Foreign		6			790			906
Deferred:
Federal		-			-			11,592
State		56			(928	)		2,281
Foreign		-			839			70
Income tax expense (benefit)	$	(6	)	$	866		$	14,410

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	2013			2012			2011
Loss before income taxes	$	(2,118	)	$	(48,429	)	$	(2,652	)
Statutory federal income tax rate		34	%		34	%		34	%
Income tax expense (benefit) at statutory federal rate		(720	)		(16,466	)		(902	)
State income taxes, net of federal tax benefit		151			124			2
Permanent difference - Goodwill impairment		-			11,448			-
Valuation allowance		386			4,739			15,565
Effect of lower foreign taxes		497			296			(231	)
Release of state tax reserves		(70	)		(23	)		(47	)
Other items, net		(250	)		748			23
Income tax expense (benefit)	$	(6	)	$	866		$	14,410
Effective tax rate		0.3	%		(1.8	)%		(543.4	)%

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

	2013			2012
Deferred tax assets:
Deferred revenue	$	4,516		$	4,676
Accrued rents		1,682			1,884
Net operating loss carryforwards		6,462			4,336
Intangible assets		1,639			1,799
Deferred compensation		2,040			2,089
Carryforward of tax credits		5,453			4,585
Receivable and investment write-offs		624			641
Stock compensation		179			179
Depreciation		-			1,871
Other		2,555			2,054
		25,150			24,114
Less: Valuation allowance		20,987			20,865
Total deferred tax assets		4,163			3,249

Deferred tax liabilities:
Depreciation		(184	)		-
Other		(3,106	)		(2,321	)
Total deferred tax liabilities		(3,290	)		(2,321	)
Net deferred tax asset	$	873		$	928

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

	Tax Reserve
Balance as of December 31, 2011	$	213
Lapse of statute		(28	)
Addition to reserve		-
Balance as of December 29, 2012		185
Lapse of statute		(139	)
Audit settlement release		(4	)
Addition to reserve		7
Balance as of December 28, 2013	$	49

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

	2013			2012			2011
Domestic	$	(1,134	)	$	(11,550	)	$	(6,200	)
Foreign		(984	)		(36,879	)		3,548
Total	$	(2,118	)	$	(48,429	)	$	(2,652	)

Note 10 - Commitments and Contingencies (Tables)

12 Months Ended

Dec. 28, 2013

Commitments and Contingencies Disclosure [Abstract]

Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]

2014	$	43,551
2015		37,617
2016		28,809
2017		21,573
2018		15,889
Subsequent to 2018		53,330
	$	200,769

Note 11 - Earnings (Loss) Per Share (Tables)

12 Months Ended

Dec. 28, 2013

Earnings Per Share [Abstract]

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

	2013			2012			2011

NUMERATOR:
Net loss	$	(2,112	)	$	(49,295	)	$	(17,062	)

DENOMINATOR:
Weighted average number of common shares outstanding - basic		16,465,138			16,331,672			17,371,315
Dilutive effect of share-based awards:		-			-			-
Weighted average number of common shares outstanding - dilutive		16,465,138			16,331,672			17,371,315
Basic loss per common share attributable to Build-A-Bear Workshop, Inc., stockholders	$	(0.13	)	$	(3.02	)	$	(0.98	)
Diluted loss per common share attributable to Build-A-Bear Workshop, Inc., stockholders	$	(0.13	)	$	(3.02	)	$	(0.98	)

Note 12 - Stock Incentive Plans (Tables)

12 Months Ended

Dec. 28, 2013

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

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

					Weighted		Aggregate
			Weighted		Average		Intrinsic
	Number of		Average		Remaining		Value
	Shares		Exercise Price		Contractual Term		(in thousands)
Outstanding, January 1, 2011		1,125,223	$	8.73
Granted		305,727		6.22
Exercised		55,501		5.13
Forfeited		164,633		7.04
Outstanding, December 31, 2011		1,210,816		8.49
Granted		228		8.32
Exercised		—		-
Forfeited		55,805		7.79
Outstanding, December 29, 2012		1,155,239		8.53
Granted		195,512		6.56
Exercised		204,658		5.60
Forfeited		39,931		8.20
Canceled or expired		41,150		9.10
Outstanding, December 28, 2013		1,065,012	$	8.72		5.9	$	1,339

Options Exercisable As Of:
December 28, 2013		678,794	$	10.00		4.7	$	938

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

			Weighted
			Average
	Number of		Grant Date
	Shares		Fair Value
Outstanding, January 1, 2011		1,468,373	$	6.32
Granted		532,791		6.46
Vested		394,766		8.52
Forfeited		168,267		5.68
Outstanding, December 31, 2011		1,438,131		5.85
Granted		366,270		4.97
Vested		874,852		5.53
Forfeited		69,224		6.03
Outstanding, December 29, 2012		860,325		5.78
Granted		321,664		6.00
Vested		399,405		5.39
Forfeited		62,386		5.78
Outstanding, December 28, 2013		720,198	$	5.91

Note 13 - Stockholders' Equity (Tables)

12 Months Ended

Dec. 28, 2013

Stockholders' Equity Note [Abstract]

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

	Common
	Stock
Shares as of January 1, 2011		19,631,623
Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding		302,007
Repurchase of shares		(2,528,360	)
Shares as of December 31, 2011		17,405,270
Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding		29,612
Repurchase of shares		(366,700	)
Shares as of December 29, 2012		17,068,182
Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding		346,271
Repurchase of shares		(27,533	)
Shares as of December 28, 2013		17,386,920

Note 16 - Segment Information (Tables)

12 Months Ended

Dec. 28, 2013

Segment Reporting [Abstract]

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

				International
	Retail			Franchising		Commercial			Total
Fiscal 2013
Net sales to external customers	$	373,173		$	3,564	$	2,332		$	379,069
Net income (loss) before income taxes		(5,028	)		2,018		892			(2,118	)
Capital expenditures		19,178			184		-			19,362
Depreciation and amortization		19,016			200		-			19,216
Fiscal 2012
Net sales to external customers	$	374,553		$	3,598	$	2,790		$	380,941
Net income (loss) before income taxes		(49,215	)		1,993		(1,207	)		(48,429	)
Capital expenditures		17,116			152		-			17,268
Depreciation and amortization		21,243			179		-			21,422
Fiscal 2011
Net sales to external customers	$	387,041		$	3,391	$	3,943		$	394,375
Net income (loss) before income taxes		(6,553	)		1,961		1,940			(2,652	)
Capital expenditures		12,137			111		-			12,248
Depreciation and amortization		23,992			240		-			24,232

Total Assets as of:
December 28, 2013	$	185,943		$	2,712	$	5,987		$	194,642
December 29, 2012	$	182,186		$	2,818	$	7,098		$	192,102

Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]

	North
	America (1)		Europe (2)		Other (3)		Total
Fiscal 2013
Net sales to external customers	$	302,216	$	75,133	$	1,720	$	379,069
Property and equipment, net		62,152		8,011		-		70,163
Fiscal 2012
Net sales to external customers	$	306,049	$	72,788	$	2,104	$	380,941
Property and equipment, net		61,995		9,464		-		71,459
Fiscal 2011
Net sales to external customers	$	316,853	$	75,469	$	2,053	$	394,375
Property and equipment, net		65,902		11,543		-		77,445

Note 1 - Description of Business and Basis of Preparation (Details)	Dec. 28, 2013
Disclosure Text Block [Abstract]
Number of Stores	323

Note 2 - Summary of Significant Accounting Policies (Details)	12 Months Ended
	Dec. 28, 2013
Furniture and Fixtures and Computer Equipment [Member] \| Minimum [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Furniture and Fixtures and Computer Equipment [Member] \| Maximum [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Property, Plant and Equipment, Useful Life	7 years
Software and Software Development Costs [Member] \| Minimum [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Software and Software Development Costs [Member] \| Maximum [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Minimum [Member] \| Trademarks and Intellectual Property [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life	1 year
Maximum [Member] \| Trademarks and Intellectual Property [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life	3 years

Note 3 - Prepaid Expenses and Other Assets (Details) - Prepaid Expenses and Other Current Assets - USD ($) $ in Thousands	Dec. 28, 2013	Dec. 29, 2012
Prepaid Expenses and Other Current Assets [Abstract]
Prepaid rent	$ 4,608	$ 8,736
Prepaid income taxes	280
Other	6,659	5,480
	$ 11,547	$ 14,216

Note 4 - Property and Equipment (Details) - USD ($) $ in Millions	3 Months Ended			12 Months Ended
	Dec. 28, 2013	Dec. 29, 2012	Dec. 31, 2011	Dec. 28, 2013	Dec. 29, 2012	Dec. 31, 2011
Property and Equipment [Member] \| Selling, General and Administrative Expenses [Member]
Note 4 - Property and Equipment (Details) [Line Items]
Impairment of Long-Lived Assets to be Disposed of				$ 1.0	$ 0.9
Property and Equipment [Member] \| Cost of Sales [Member]
Note 4 - Property and Equipment (Details) [Line Items]
Impairment of Long-Lived Assets Held-for-use	$ 0.1	$ 1.4	$ 0.4
Depreciation				$ 18.6	$ 20.4	$ 22.8

Note 4 - Property and Equipment (Details) - Property and Equipment - USD ($) $ in Thousands	Dec. 28, 2013	Dec. 29, 2012	Dec. 31, 2011
Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 2,261	$ 2,261
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	39,723	40,516
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	21,722	23,120
Building [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	14,970	14,970
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	124,068	136,402
Software and Software Development Costs [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	42,276	40,943
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	2,655	2,381
Property, plant and equipment	247,675	260,593
Less accumulated depreciation	177,512	189,134
	$ 70,163	$ 71,459	$ 77,445

Note 5 - Other Intangible Assets (Details) - Trademarks and Intellectual Property [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2013	Dec. 29, 2012	Dec. 31, 2011
Note 5 - Other Intangible Assets (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life	3 years
Amortization of Intangible Assets	$ 0.4	$ 0.7	$ 0.9

Note 5 - Other Intangible Assets (Details) - Other Intangible Assets - USD ($) $ in Thousands	Dec. 28, 2013	Dec. 29, 2012
Other Intangible Assets [Abstract]
Trademarks and other intellectual property	$ 12,389	$ 12,151
Less accumulated amortization	11,871	11,518
Total, net	$ 518	$ 633

Note 6 - Other Non-current Assets (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 28, 2013	Dec. 29, 2012	Dec. 28, 2013	Dec. 29, 2012	Dec. 31, 2011	Jan. 01, 2011
Selling, General and Administrative Expenses [Member] \| Credits Received for Future Media Purchases During Exchange [Member]
Note 6 - Other Non-current Assets (Details) [Line Items]
Asset Impairment Charges	$ 300	$ 2,200
Credits Received for Future Media Purchases During Exchange [Member]
Note 6 - Other Non-current Assets (Details) [Line Items]
Prepaid Expense and Other Assets, Current	700	700	$ 700	$ 700
Other Assets, Noncurrent	400	1,200	400	1,200
Cost of Inventory Given, During Exchange						$ 6,400
Other Significant Noncash Transaction, Value of Consideration Received						4,900
Cash Received During Exchange						$ 1,500
Asset Impairment Charges			1,408	4,486	$ 416
Prepaid Expense and Other Assets, Current	11,547	14,216	11,547	14,216
Other Assets, Noncurrent	$ 2,206	$ 3,304	$ 2,206	$ 3,304

Note 7 - Accrued Expenses (Details) - Accrued Expenses - USD ($) $ in Thousands	Dec. 28, 2013	Dec. 29, 2012
Accrued Expenses [Abstract]
Accrued wages, bonuses and related expenses	$ 9,745	$ 5,455
Sales tax payable	5,979	5,216
Accrued rent and related expenses	429	811
Current income taxes payable	227	88
	$ 16,380	$ 11,570

Note 8 - Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
Note 8 - Income Taxes (Details) - USD ($) $ in Thousands	Dec. 28, 2013	Dec. 29, 2012
NOL Carryforwards Expiring in 2034 [Member] \| Foreign Tax Authority [Member]
Note 8 - Income Taxes (Details) [Line Items]
Operating Loss Carryforwards	$ 1,200
NOL Carryforwards Do Not Expire [Member] \| Foreign Tax Authority [Member]
Note 8 - Income Taxes (Details) [Line Items]
Operating Loss Carryforwards	$ 800
Start Year [Member] \| Internal Revenue Service (IRS) [Member]
Note 8 - Income Taxes (Details) [Line Items]
Open Tax Year	2010
Start Year [Member] \| UNITED KINGDOM
Note 8 - Income Taxes (Details) [Line Items]
Open Tax Year	2007
Start Year [Member] \| CANADA
Note 8 - Income Taxes (Details) [Line Items]
Open Tax Year	2010
Start Year [Member] \| IRELAND
Note 8 - Income Taxes (Details) [Line Items]
Open Tax Year	2008
End Year [Member] \| Internal Revenue Service (IRS) [Member]
Note 8 - Income Taxes (Details) [Line Items]
Open Tax Year	2013
End Year [Member] \| UNITED KINGDOM
Note 8 - Income Taxes (Details) [Line Items]
Open Tax Year	2013
End Year [Member] \| CANADA
Note 8 - Income Taxes (Details) [Line Items]
Open Tax Year	2013
End Year [Member] \| IRELAND
Note 8 - Income Taxes (Details) [Line Items]
Open Tax Year	2013
Deferred Tax Assets, Tax Credits [Member]
Note 8 - Income Taxes (Details) [Line Items]
Deferred Tax Assets, Valuation Allowance	$ 5,500
Internal Revenue Service (IRS) [Member]
Note 8 - Income Taxes (Details) [Line Items]
Operating Loss Carryforwards	14,000
Foreign Tax Authority [Member]
Note 8 - Income Taxes (Details) [Line Items]
Operating Loss Carryforwards	2,000
Deferred Tax Assets, Operating Loss Carryforwards	6,462	$ 4,336
Operating Loss Carryforwards, Valuation Allowance	6,500
Deferred Tax Assets, Tax Credit Carryforwards	5,453	4,585
Deferred Tax Assets, Valuation Allowance	20,987	20,865
Undistributed Earnings of Foreign Subsidiaries	8,000
Unrecognized Tax Benefits	200	200
Unrecognized Tax Benefits that Would Impact Effective Tax Rate		$ 200
Significant Change in Unrecognized Tax Benefits is Reasonably Possible, Estimated Range of Change, Upper Bound	$ 100

Note 8 - Income Taxes (Details) - Components of the Provision For Income Taxes - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2013	Dec. 29, 2012	Dec. 31, 2011
Current:
State	$ (68)	$ 165	$ (439)
Foreign	6	790	906
Deferred:
Federal			11,592
State	56	(928)	2,281
Foreign		839	70
Income tax expense (benefit)	$ (6)	$ 866	$ 14,410

Note 8 - Income Taxes (Details) - Reconciliation Between the Statutory Federal Income Tax Rate and Effective Income Tax Rate - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2013	Dec. 29, 2012	Dec. 31, 2011
Reconciliation Between the Statutory Federal Income Tax Rate and Effective Income Tax Rate [Abstract]
Loss before income taxes	$ (2,118)	$ (48,429)	$ (2,652)
Statutory federal income tax rate	34.00%	34.00%	34.00%
Income tax expense (benefit) at statutory federal rate	$ (720)	$ (16,466)	$ (902)
State income taxes, net of federal tax benefit	151	124	2
Permanent difference - Goodwill impairment		11,448
Valuation allowance	386	4,739	15,565
Effect of lower foreign taxes	497	296	(231)
Release of state tax reserves	(70)	(23)	(47)
Other items, net	(250)	748	23
Income tax expense (benefit)	$ (6)	$ 866	$ 14,410
Effective tax rate	0.30%	(1.80%)	(543.40%)

Note 8 - Income Taxes (Details) - Temporary Differences That Gave Rise to Deferred Tax Assets and Liabilities - USD ($) $ in Thousands	Dec. 28, 2013	Dec. 29, 2012
Deferred tax assets:
Deferred revenue	$ 4,516	$ 4,676
Accrued rents	1,682	1,884
Net operating loss carryforwards	6,462	4,336
Intangible assets	1,639	1,799
Deferred compensation	2,040	2,089
Carryforward of tax credits	5,453	4,585
Receivable and investment write-offs	624	641
Stock compensation	179	179
Depreciation		1,871
Other	2,555	2,054
	25,150	24,114
Less: Valuation allowance	20,987	20,865
Total deferred tax assets	4,163	3,249
Deferred tax liabilities:
Depreciation	(184)
Other	(3,106)	(2,321)
Total deferred tax liabilities	(3,290)	(2,321)
Net deferred tax asset	$ 873	$ 928

Note 8 - Income Taxes (Details) - Reconciliation of Unrecognized Tax Benefits - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2013	Dec. 29, 2012
Tax Reserve [Member]
Note 8 - Income Taxes (Details) - Reconciliation of Unrecognized Tax Benefits [Line Items]
Balance	$ 49	$ 185
Lapse of statute	(139)	(28)
Audit settlement release	(4)
Addition to reserve	7
Balance	$ 200	$ 200

Note 8 - Income Taxes (Details) - Income Before Income Taxes From Domestic and Foreign Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2013	Dec. 29, 2012	Dec. 31, 2011
Income Before Income Taxes From Domestic and Foreign Operations [Abstract]
Domestic	$ (1,134)	$ (11,550)	$ (6,200)
Foreign	(984)	(36,879)	3,548
Total	$ (2,118)	$ (48,429)	$ (2,652)

Note 9 - Long-Term Debt (Details)	12 Months Ended
Note 9 - Long-Term Debt (Details)	Dec. 28, 2013 USD ($)
London Interbank Offered Rate (LIBOR) [Member] \| Line of Credit [Member]
Note 9 - Long-Term Debt (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.80%
Line of Credit Facility, Maximum Borrowing Capacity	$ 35,000,000
Pledge of Ownership Interest in Foreign Subsidiaries	65.00%
Line of Credit Facility, Amount Outstanding	$ 0
Letters of Credit Outstanding, Amount	1,100,000
Line of Credit Facility, Remaining Borrowing Capacity	$ 33,900,000

Note 10 - Commitments and Contingencies (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2013	Dec. 29, 2012	Dec. 31, 2011
Commitments and Contingencies Disclosure [Abstract]
Operating Leases, Rent Expense, Minimum Rentals	$ 46.5	$ 48.2	$ 48.2
Operating Leases, Rent Expense, Contingent Rentals	1.3	$ 1.2	$ 1.2
Receivable Disputed Duty Paid	$ 2.9

- Definition

The increases or decreases in lease payments that result from changes occurring after the inception of the lease in the factors (other than the passage of time) on which lease payments are based, except that any escalation of minimum lease payments relating to increases in construction or acquisition cost of the leased property or for increases in some measure of cost or value during the construction or preconstruction period, are excluded from contingent rentals. Contingent rentals also may include amounts for which the triggering events have not yet occurred or the specified targets for which have not yet been achieved (such as sales based percentage rent), but which events are considered probable of occurring or which specified targets are considered probable of being achieved.

+ References + Details

Note 10 - Commitments and Contingencies (Details) - Future Minimum Lease Payments $ in Thousands	Dec. 28, 2013 USD ($)
Future Minimum Lease Payments [Abstract]
2014	$ 43,551
2015	37,617
2016	28,809
2017	21,573
2018	15,889
Subsequent to 2018	53,330
	$ 200,769

Note 11 - Earnings (Loss) Per Share (Details) - shares	12 Months Ended
Note 11 - Earnings (Loss) Per Share (Details) - shares	Dec. 28, 2013	Dec. 29, 2012	Dec. 31, 2011
Earnings Per Share [Abstract]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	1,065,012	1,155,239	1,210,816

Note 11 - Earnings (Loss) Per Share (Details) - Computation Basic and Diluted Earnings Per Common Share - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 28, 2013	Dec. 29, 2012	Dec. 31, 2011
NUMERATOR:
Net loss (in Dollars)	$ (2,112)	$ (49,295)	$ (17,062)
DENOMINATOR:
Weighted average number of common shares outstanding - basic	16,465,138	16,331,672	17,371,315
Weighted average number of common shares outstanding - dilutive	16,465,138	16,331,672	17,371,315
Basic loss per common share attributable to Build-A-Bear Workshop, Inc., stockholders (in Dollars per share)	$ (0.13)	$ (3.02)	$ (0.98)
Diluted loss per common share attributable to Build-A-Bear Workshop, Inc., stockholders (in Dollars per share)	$ (0.13)	$ (3.02)	$ (0.98)

- Definition

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

+ References + Details

Note 12 - Stock Incentive Plans (Details) - Employee Stock Option [Member]		12 Months Ended
	Jan. 03, 2009	Dec. 31, 2011
Minimum [Member]
Note 12 - Stock Incentive Plans (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	1 year
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate		1.20%
Maximum [Member]
Note 12 - Stock Incentive Plans (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	4 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate		2.50%

Note 12 - Stock Incentive Plans (Details) - Summary of the Balance and Activity for the Plans Related to Stock Options - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 28, 2013	Dec. 29, 2012	Dec. 31, 2011
Summary of the Balance and Activity for the Plans Related to Stock Options [Abstract]
Outstanding Number of Shares	1,065,012	1,155,239	1,210,816
Outstanding Weighted Average Exercise Price (in Dollars per share)	$ 8.72	$ 8.53	$ 8.49
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2	5 years 328 days
Outstanding Aggregate Intrinsic Value (in Dollars)	$ 1,339
Options Exercisable As Of:
December 28, 2013	678,794
December 28, 2013 (in Dollars per share)	$ 10.00
December 28, 2013	4 years 255 days
December 28, 2013 (in Dollars)	$ 938
Granted Number of Shares	195,512	228	305,727
Granted Weighted Average Exercise Price (in Dollars per share)	$ 6.56	$ 8.32	$ 6.22
Exercised Number of Shares	204,658		55,501
Exercised Weighted Average Exercise Price (in Dollars per share)	$ 5.60		$ 5.13
Forfeited Number of Shares	39,931	55,805	164,633
Forfeited Weighted Average Exercise Price (in Dollars per share)	$ 8.20	$ 7.79	$ 7.04
Canceled or expired	41,150
Canceled or expired (in Dollars per share)	$ 9.10

Note 12 - Stock Incentive Plans (Details) - Summary of Plans Related to Unvested Restricted Stock - Restricted Stock [Member] - $ / shares	12 Months Ended
	Dec. 28, 2013	Dec. 29, 2012	Dec. 31, 2011
Note 12 - Stock Incentive Plans (Details) - Summary of Plans Related to Unvested Restricted Stock [Line Items]
Outstanding Number of Shares	720,198	860,325	1,438,131
Outstanding Weighted Average Grant Date Fair Value (in Dollars per share)	$ 5.91	$ 5.78	$ 5.85
Granted Number of Shares	321,664	366,270	532,791
Granted Weighted Average Grant Date Fair Value (in Dollars per share)	$ 6.00	$ 4.97	$ 6.46
Vested Number of Shares	399,405	874,852	394,766
Vested Weighted Average Grant Date Fair Value (in Dollars per share)	$ 5.39	$ 5.53	$ 8.52
Forfeited Number of Shares	62,386	69,224	168,267
Forfeited Weighted Average Grant Date Fair Value (in Dollars per share)	$ 5.78	$ 6.03	$ 5.68

Note 13 - Stockholders' Equity (Details) - Summary Changes in Outstanding Shares of Common Stock - shares	12 Months Ended
	Dec. 28, 2013	Dec. 29, 2012	Dec. 31, 2011
Stock
Shares, common stock	17,386,920	17,068,182	17,405,270
Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding	346,271	29,612	302,007
Repurchase of shares	(27,533)	(366,700)	(2,528,360)

Note 14 - Related-Party Transactions (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2013	Dec. 29, 2012	Dec. 31, 2011
Charitable Contribution Collected on Behalf of Related Party [Member] \| Charitable Foundations Controlled by Executive Officers [Member]
Note 14 - Related-Party Transactions (Details) [Line Items]
Related Party Transaction, Amounts of Transaction	$ 2.1	$ 2.2	$ 2.4
Charitable Foundations Controlled by Executive Officers [Member]
Note 14 - Related-Party Transactions (Details) [Line Items]
Due to Related Parties	0.5	0.7
Related Party Transaction, Purchases from Related Party	$ 1.3	$ 0.9	$ 0.5

Note 15 - Major Vendors (Details)	12 Months Ended
Note 15 - Major Vendors (Details)	Dec. 28, 2013	Dec. 29, 2012	Dec. 31, 2011
Supplier Concentration Risk [Member] \| Inventory Purchases [Member]
Note 15 - Major Vendors (Details) [Line Items]
Concentration Risk, Percentage	79.00%	80.00%	81.00%
Number of Major Vendors	3

Note 16 - Segment Information (Details)	12 Months Ended
Note 16 - Segment Information (Details)	Dec. 28, 2013
Segment Reporting [Abstract]
Number of Reportable Segments	3

Note 16 - Segment Information (Details) - Financial Information for the Company’s Reportable Segments - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2013	Dec. 29, 2012	Dec. 31, 2011
Retail [Member]
Fiscal 2013
Net sales to external customers, by segments	$ 373,173	$ 374,553	$ 387,041
Income (loss) before income taxes, by segments	(5,028)	(49,215)	(6,553)
Capital expenditures, by segments	19,178	17,116	12,137
Depreciation and amortization, by segments	19,016	21,243	23,992
Total Assets as of:
Total Assets, by segments	185,943	182,186
International Franchising [Member]
Fiscal 2013
Net sales to external customers, by segments	3,564	3,598	3,391
Income (loss) before income taxes, by segments	2,018	1,993	1,961
Capital expenditures, by segments	184	152	111
Depreciation and amortization, by segments	200	179	240
Total Assets as of:
Total Assets, by segments	2,712	2,818
Commercial [Member]
Fiscal 2013
Net sales to external customers, by segments	2,332	2,790	3,943
Income (loss) before income taxes, by segments	892	(1,207)	1,940
Total Assets as of:
Total Assets, by segments	5,987	7,098
Net sales to external customers, by segments	379,069	380,941	394,375
Income (loss) before income taxes, by segments	(2,118)	(48,429)	(2,652)
Capital expenditures, by segments	19,362	17,268	12,248
Depreciation and amortization, by segments	19,216	21,422	$ 24,232
Total Assets, by segments	$ 194,642	$ 192,102

Note 16 - Segment Information (Details) - Sales to External Customers and Long-lived Assets by Geographic Area - USD ($)
$ in Thousands

12 Months Ended

Dec. 28, 2013

Dec. 29, 2012

Dec. 31, 2011

North America [Member]

Fiscal 2013

Net sales to external customers, by geographic areas

^[1]

$ 302,216

$ 306,049

$ 316,853

Property and equipment, net, by geographic areas

^[1]

62,152

61,995

65,902

Europe [Member]

Fiscal 2013

Net sales to external customers, by geographic areas

^[2]

75,133

72,788

75,469

Property and equipment, net, by geographic areas

^[2]

8,011

9,464

11,543

Other Geographic Region [Member]

Fiscal 2013

Net sales to external customers, by geographic areas

^[3]

1,720

2,104

2,053

Property and equipment, net, by geographic areas

^[3]

Net sales to external customers, by geographic areas

379,069

380,941

394,375

Property and equipment, net, by geographic areas

$ 70,163

$ 71,459

$ 77,445

[1]	North America includes the United States, Canada, Puerto Rico and franchise business in Mexico
[2]	Europe includes the United Kingdom, Ireland, franchise businesses in Europe
[3]	Other includes franchise businesses outside of North America and Europe

Note 17 - Subsequent Event (Details) - Subsequent Event [Member] - USD ($) $ in Millions		1 Months Ended
	Mar. 07, 2014	Feb. 24, 2014
Note 17 - Subsequent Event (Details) [Line Items]
Stock Repurchase Program, Authorized Amount		$ 50.0
Stock Repurchase Program, Remaining Authorized Repurchase Amount	$ 6.4

Schedule II - Valuation and Qualifying Accounts (Details) - Schedule II – Valuation and Qualifying Accounts - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2013	Dec. 29, 2012	Dec. 31, 2011
Deferred Tax Asset Valuation Allowance -
Balance as of December	$ 20,987	$ 20,865	$ 16,126
Charged to cost and expenses	$ 122	$ 4,739

Label	Element	Value
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue	$ 400,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue	100,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue	0
Advertising Expense	us-gaap_AdvertisingExpense	23,700,000
Advertising Expense	us-gaap_AdvertisingExpense	23,000,000
Advertising Expense	us-gaap_AdvertisingExpense	19,300,000
GrantDateFairValueOfOptions	bbw_GrantDateFairValueOfOptions	700,000
GrantDateFairValueOfOptions	bbw_GrantDateFairValueOfOptions	1,200,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized	$ 3,300,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice	$ 8.73
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized	3,230,000
ChangesInNetIncomeRelatingToDeferredRevenueLiabilityAdjustment	bbw_ChangesInNetIncomeRelatingToDeferredRevenueLiabilityAdjustment	$ 100,000
ChangesInNetIncomeRelatingToDeferredRevenueLiabilityAdjustment	bbw_ChangesInNetIncomeRelatingToDeferredRevenueLiabilityAdjustment	500,000
ChangesInNetIncomeRelatingToDeferredRevenueLiabilityAdjustment	bbw_ChangesInNetIncomeRelatingToDeferredRevenueLiabilityAdjustment	1,500,000
Goodwill	us-gaap_Goodwill	0
Goodwill	us-gaap_Goodwill	0
Deferred Revenue, Period Increase (Decrease)	us-gaap_DeferredRevenuePeriodIncreaseDecrease	(100,000)
Deferred Revenue, Period Increase (Decrease)	us-gaap_DeferredRevenuePeriodIncreaseDecrease	(500,000)
Deferred Revenue, Period Increase (Decrease)	us-gaap_DeferredRevenuePeriodIncreaseDecrease	$ (1,500,000)
FranchiseExtensionPeriod	bbw_FranchiseExtensionPeriod	25 years
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1	1 year 36 days
Amortization of Deferred Charges	us-gaap_AmortizationOfDeferredCharges	$ 200,000
Amortization of Deferred Charges	us-gaap_AmortizationOfDeferredCharges	300,000
Amortization of Deferred Charges	us-gaap_AmortizationOfDeferredCharges	$ 500,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant	471,327
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant	608,864
Share-based Compensation Arrangement by Share-based Payment Award, Purchase Price of Common Stock, Percent	us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent	100.00%
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber	1,125,223
Inventory, Supplies, Net of Reserves	us-gaap_InventorySuppliesNetOfReserves	$ 2,900,000
Inventory, Supplies, Net of Reserves	us-gaap_InventorySuppliesNetOfReserves	$ 3,500,000
Leasehold Improvements [Member]
Property, Plant and Equipment, Useful Life	us-gaap_PropertyPlantAndEquipmentUsefulLife	10 years
Tax Reserve [Member]
Unrecognized Tax Benefits	us-gaap_UnrecognizedTaxBenefits	$ 213,000
Ridemakerz [Member]
Equity Method Investments	us-gaap_EquityMethodInvestments	$ 0
Equity Method Investment, Ownership Percentage	us-gaap_EquityMethodInvestmentOwnershipPercentage	21.00%
Ridemakerz [Member] \| Maximum Amount Of Equity To Own [Member]
Equity Method Investment, Ownership Percentage	us-gaap_EquityMethodInvestmentOwnershipPercentage	28.00%
Ridemakerz [Member] \| Put Option [Member]
Open Option Contracts Written, Number of Shares	us-gaap_OpenOptionContractsWrittenNumberOfShares	1,250,000
Selling, General and Administrative Expenses [Member]
Allocated Share-based Compensation Expense	us-gaap_AllocatedShareBasedCompensationExpense	$ 2,800,000
Allocated Share-based Compensation Expense	us-gaap_AllocatedShareBasedCompensationExpense	3,600,000
Allocated Share-based Compensation Expense	us-gaap_AllocatedShareBasedCompensationExpense	4,600,000
Selling, General and Administrative Expenses [Member] \| Ridemakerz [Member]
Losses from investment in affiliate	us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment	0
Losses from investment in affiliate	us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment	0
Losses from investment in affiliate	us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment	500,000
Income (Loss) from Equity Method Investments	us-gaap_IncomeLossFromEquityMethodInvestments	0
Income (Loss) from Equity Method Investments	us-gaap_IncomeLossFromEquityMethodInvestments	$ 0
Stock Appreciation Rights (SARs) [Member]
ReductionInNumberOfSharesForStockAward	bbw_ReductionInNumberOfSharesForStockAward	1
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate	1.30%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1	6 years 3 months
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1	6 years 3 months
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate	0.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate	0.00%
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod	10 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate	65.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate	65.00%
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber	1,468,373
ReductionInNumberOfSharesForStockAward	bbw_ReductionInNumberOfSharesForStockAward	1.27
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue	$ 2,200,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue	4,600,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue	$ 2,500,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue	$ 6.32