Document And Entity Information (USD $)	12 Months Ended
Document And Entity Information (USD $)	Jan. 03, 2015	Mar. 13, 2015	Jun. 28, 2014
Document and Entity Information [Abstract]
Entity Registrant Name	BUILD A BEAR WORKSHOP INC
Document Type	10-K
Current Fiscal Year End Date	--01-03
Entity Common Stock, Shares Outstanding		17,412,152
Entity Public Float			$ 164,615,013
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	Yes
Document Period End Date	Jan. 03, 2015
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	FY

Consolidated Balance Sheets (USD $) In Thousands, unless otherwise specified	Jan. 03, 2015	Dec. 28, 2013
Current assets:
Cash and cash equivalents	$ 65,389	$ 44,665
Inventories	51,939	50,248
Receivables	11,461	14,542
Prepaid expenses and other current assets	15,611	11,547
Deferred tax assets	1,378	81
Total current assets	145,778	121,083
Property and equipment, net	62,766	70,163
Other intangible assets, net	304	518
Other assets, net	3,206	3,847
Total Assets	212,054	195,611
Current liabilities:
Accounts payable	38,107	34,977
Accrued expenses	24,058	16,380
Gift cards and customer deposits	34,268	33,786
Deferred revenue	2,654	4,687
Deferred tax liability		900
Total current liabilities	99,087	90,730
Deferred franchise revenue	945	905
Deferred rent	13,353	19,357
Other liabilities	1,044	229
Stockholders' equity:
Preferred stock, par value $0.01, Shares authorized: 15,000,000; No shares issued or outstanding at January 3, 2015 and December 28, 2013	0	0
Common stock, par value $0.01, Shares authorized: 50,000,000; Issued and outstanding: 17,360,635 and 17,386,920 shares, respectively	174	174
Additional paid-in capital	69,362	69,094
Accumulated other comprehensive loss	(8,698)	(7,303)
Retained earnings	36,787	22,425
Total stockholders' equity	97,625	84,390
Total Liabilities and Stockholders' Equity	$ 212,054	$ 195,611

Consolidated Balance Sheets (Parentheticals) (USD $)	Jan. 03, 2015	Dec. 28, 2013
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	17,360,635	17,386,920
Common stock, shares outstanding	17,360,635	17,386,920

Consolidated Statements of Operations (USD $) In Thousands, except Share data, unless otherwise specified	12 Months Ended
	Jan. 03, 2015	Dec. 28, 2013	Dec. 29, 2012
Revenues:
Net retail sales	$ 387,725	$ 373,173	$ 374,553
Franchise fees	2,531	3,564	3,598
Commercial revenue	2,098	2,332	2,790
Total revenues	392,354	379,069	380,941
Costs and expenses:
Cost of merchandise sold	211,832	220,738	230,181
Selling, general and administrative	164,445	160,708	165,516
Goodwill impairment			33,670
Interest expense (income), net	53	(259)	3
Total costs and expenses	376,330	381,187	429,370
Income (loss) before income taxes	16,024	(2,118)	(48,429)
Income tax expense (benefit)	1,662	(6)	866
Net income (loss)	$ 14,362	$ (2,112)	$ (49,295)
Income (loss) per common share:
Basic (in Dollars per share)	$ 0.82	$ (0.13)	$ (3.02)
Diluted (in Dollars per share)	$ 0.81	$ (0.13)	$ (3.02)
Shares used in computing common per share amounts:
Basic (in Shares)	16,908,001	16,465,138	16,331,672
Diluted (in Shares)	17,133,811	16,465,138	16,331,672

Consolidated Statements of Comprehensive Income (Loss) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Jan. 03, 2015	Dec. 28, 2013	Dec. 29, 2012
Net income (loss)	$ 14,362	$ (2,112)	$ (49,295)
Foreign currency translation adjustment	(1,395)	380	2,889
Reclass realized gain on liquidation of investment in a foreign entity			(407)
Other comprehensive (loss) income	(1,395)	380	2,482
Comprehensive income (loss)	$ 12,967	$ (1,732)	$ (46,813)

- Definition

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

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- Definition

Amount after tax, before reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.

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- Definition

Amount after tax of reclassification adjustment from accumulated other comprehensive income for translation gain (loss) realized upon the sale or liquidation of an investment in a foreign entity and foreign currency hedges that are designated and qualified as hedging instruments for hedges of the foreign currency exposure of a net investment in a foreign operation.

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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 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			2,482		2,482
Net 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			380		380
Net loss				(2,112)	(2,112)
Balance, at Dec. 28, 2013	174	69,094	(7,303)	22,425	84,390
Share repurchase	(3)	(3,361)			(3,364)
Stock-based compensation		2,051			2,051
Shares issued under employee stock plans	3	1,578			1,581
Other comprehensive			(1,395)		(1,395)
Net loss				14,362	14,362
Balance, at Jan. 03, 2015	$ 174	$ 69,362	$ (8,698)	$ 36,787	$ 97,625

- Definition

This element represents the amount of recognized equity-based compensation during the period, that is, the amount recognized as expense in the income statement (or as asset if compensation is capitalized). Alternate captions include the words "stock-based compensation".

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- Definition

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

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- Definition

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

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Consolidated Statements of Cash Flows (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Jan. 03, 2015	Dec. 28, 2013	Dec. 29, 2012
Cash flows from operating activities:
Net income (loss)	$ 14,362	$ (2,112)	$ (49,295)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	18,128	19,216	21,422
Stock-based compensation	2,051	2,849	3,611
Deferred taxes	(2,043)	76	109
Provision for doubtful accounts	1,432	1,109	219
Asset impairment	1,107	1,408	4,486
Trade credit utilization	548	498	515
Loss on disposal of property and equipment	120	715	292
Goodwill impairment			33,670
Losses from investment in affiliate			475
Change in assets and liabilities:
Inventories	(2,323)	(2,987)	5,298
Receivables	1,411	(5,836)	(1,739)
Prepaid expenses and other assets	(3,745)	2,778	1,263
Accounts payable and accrued expenses	11,131	695	(2,363)
Lease related liabilities	(5,986)	(1,863)	(3,120)
Gift cards and customer deposits	645	2,910	2,445
Deferred revenue	(1,954)	(398)	(746)
Net cash provided by operating activities	34,884	19,058	16,542
Cash flows from investing activities:
Purchases of property and equipment	(10,790)	(19,055)	(16,633)
Purchases of other assets and other intangible assets	(100)	(307)	(635)
Purchases of short term investments	(899)
Proceeds from sale or maturity of short term investments			2,647
Investment in unconsolidated affiliate			(475)
Cash flow used in investing activities	(11,789)	(19,362)	(15,096)
Cash flows from financing activities:
Proceeds from the exercise of employee stock options, net of withholding tax payments	1,581	348	(1,555)
Purchases of Company's common stock	(3,364)	(216)	(1,347)
Cash flow (used in) provided by financing activities	(1,783)	132	(2,902)
Effect of exchange rates on cash	(588)	(334)	260
Net increase (decrease) in cash and cash equivalents	20,724	(506)	(1,196)
Cash and cash equivalents, beginning of period	44,665	45,171	46,367
Cash and cash equivalents, end of period	65,389	44,665	45,171
Net cash paid during the period for income taxes	$ 1,024	$ 1,113	$ 182

Note 1 - Description of Business and Basis of Preparation

12 Months Ended

Jan. 03, 2015

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 324 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.

Reclassifications of prior year amounts related to the presentation of the provision for doubtful accounts in the statement of cash flows have been made to conform to current year presentation which do not impact total net cash provided by operating activities in any period.

Note 2 - Summary of Significant Accounting Policies

12 Months Ended

Jan. 03, 2015

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 January 3, 2015 (fiscal 2014), December 28, 2013 (fiscal 2013) and December 29, 2012 (fiscal 2012). Fiscal 2014 included 53 weeks. Fiscal 2013 and 2012 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 $2.7 million and $2.9 million as of January 3, 2015 and December 28, 2013, 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 established an allowance for doubtful accounts of $3.2 million and $1.9 million as of January 3, 2015 and December 28, 2013, respectively.

(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 a 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 loss before income taxes in the Retail segment. This represented the entire balance of the Company’s goodwill. There was no goodwill as of January 3, 2015 and December 28, 2013. 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, $0.2 million and $0.3 million for 2014, 2013 and 2012, 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. Historical patterns for points converting into awards and ultimate award redemption are applied to actual points and awards outstanding at the respective balance sheet date to calculate the liability and corresponding adjustment to net retail sales. In 2014, the Company changed the program to eliminate certain discounts and reduced its liability by $0.5 million with a corresponding increase to net retail sales and a $0.4 million increase to net income.

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 2014, 2013 and 2012, the deferred revenue liability was adjusted downward by $1.3 million, $0.1 million and $0.5 million, respectively, with corresponding increases to net retail sales. Net income was increased by $1.2 million ($0.07 per diluted share) in 2014 and net loss was decreased by $0.1 million ($0.00 per share) and $0.5 million ($0.03 per share), in 2013 and 2012, 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 $25.8 million, $23.7 million and $23.0 million for fiscal years 2014, 2013 and 2012, 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)

Income (Loss) Per Share

Under the two-class method, basic income (loss) per share is determined by dividing net income or loss allocated to common stockholders by the weighted average number of common shares outstanding during the period. In periods of net loss, no effect is given to the Company’s participating securities as they do not contractually participate in the losses of the Company. Diluted 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 2014, 2013 and 2012, selling, general and administrative expense includes $2.1 million, $2.8 million and $3.6 million, respectively, of stock-based compensation expense.

(u)

Comprehensive Income (Loss)

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

(v)

Deferred Compensation Plan

The Company maintains a Deferred Compensation Plan for the benefit of certain management employees. The investment funds offered to the participant generally correspond to the funds offered in the Company’s 401(k) plan, and the account balance fluctuates with the investment returns on those funds. The fair value of the assets, classified as trading securities, and corresponding liabilities are based on unadjusted quoted market prices for the funds in active markets with sufficient volume and frequency (Level 1). The current portions of the assets of the Deferred Compensation Plan and the related liabilities of $0.3 million as of January 3, 2015 are presented in prepaid expenses and other current assets and accrued expenses in the accompanying consolidated balance sheets. The non-current portions of the assets and the related liabilities of $0.5 million as of January 3, 2015 are presented in other assets, net and other liabilities in the accompanying consolidated balance sheets.

(w)

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, short term investments, accounts payable and accrued expenses, approximates book value at January 3, 2015 and December 28, 2013.

(x)

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 and the determination of deferred revenue under the Company’s customer loyalty program.

(y)

Sales Tax Policy

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

(z)

Foreign Currency

Assets and liabilities of the Company’s foreign operations with functional currencies other than the U.S. dollar are translated at the exchange rate in effect at the balance sheet date, while revenues and expenses are translated at average rates prevailing during the years. Translation adjustments are reported in accumulated other comprehensive income, a separate component of stockholders’ equity. Gains and losses resulting from foreign exchange transactions are recorded as a component of selling, general and administrative expenses. Losses in fiscal 2014 were $1.6 million. Foreign exchange transactional gains and losses were immaterial in 2013 and 2012.

(aa)

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 2014 or 2013. 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.

(bb)

Recent Accounting Pronouncements

In May 2014, the Financial Accounting Standards Board issued ASU 2014-09, Revenue from Contracts with Customers, which will replace most existing revenue recognition guidance in U.S. GAAP. The core principle of the ASU is that an entity should recognize revenue for the transfer of goods or services equal to the amount that it expects to be entitled to receive for those goods or services. The ASU requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments. The ASU will be effective for the Company beginning January 1, 2017, and allows for both retrospective and modified retrospective methods of adoption. The Company is in the process of determining the method of adoption and assessing the impact of this ASU on its consolidated financial statements.

- Definition

The entire disclosure for all significant accounting policies of the reporting entity.

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Note 4 - Property and Equipment

12 Months Ended

Jan. 03, 2015

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):

	2014		2013
Land	$	2,261	$	2,261
Furniture and fixtures		39,391		39,723
Computer hardware		22,720		21,722
Building		14,970		14,970
Leasehold improvements		119,894		124,068
Computer software		43,540		42,276
Construction in progress		5,034		2,655
		247,810		247,675
Less accumulated depreciation		185,044		177,512
	$	62,766	$	70,163

For 2014, 2013 and 2012, depreciation expense was $17.6 million, $18.6 million and $20.4 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 $0.4 million, $1.0 million and $0.9 million were recorded in 2014, 2013 and 2012, respectively, which are included in selling, general and administrative expenses as a component of income (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.

The Company reviews the operating performance and forecasts of future performance for the stores in its Retail segment. If as a result of that review, it is determined that any 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, the carrying value of the assets is reduced to fair value, calculated as the net present value of estimated future cash flows for each asset group, and asset impairment charges are recorded in cost of merchandise sold as a component of income or loss before income taxes in the Retail segment. Impairment charges related to this analysis in 2014 were immaterial. 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 $0.1 million in the fourth quarter of fiscal 2013 and $1.4 million in the fourth quarter of fiscal 2012.

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

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Note 5 - Other Intangible Assets

12 Months Ended

Jan. 03, 2015

Disclosure Text Block [Abstract]

Intangible Assets Disclosure [Text Block]

(5)

Other Intangible Assets

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

	2014		2013

Trademarks and other intellectual property	$	12,517	$	12,389
Less accumulated amortization		12,213		11,871
Total, net	$	304	$	518

Trademarks and intellectual property are amortized over three years. Amortization expense related to trademarks and intellectual property was $0.3 million, $0.4 million and $0.7 million in 2014, 2013 and 2012, respectively.

Note 6 - Other Non-current Assets

12 Months Ended

Jan. 03, 2015

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 January 3, 2015. 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 2014 fourth quarter and is included in selling, general and administrative expenses as a component of income (loss) 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 January 3, 2015 and December 28, 2013, $0.2 million and $0.7 million, respectively was included in prepaid expenses and other current assets and $-0- and $0.4 million, respectively, was included in other assets, net, related to these credits. Impairment charges of $0.3 million and $2.2 million were recorded in the fourth quarter of fiscal 2013 and 2012, respectively.

Note 7 - Accrued Expenses

12 Months Ended

Jan. 03, 2015

Payables and Accruals [Abstract]

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

(7)

Accrued Expenses

Accrued expenses consist of the following (in thousands):

	2014		2013

Accrued wages, bonuses and related expenses	$	11,858	$	9,745
Sales tax payable		7,694		5,979
Accrued rent and related expenses		3,365		429
Current income taxes payable		1,141		227
	$	24,058	$	16,380

Note 8 - Income Taxes

12 Months Ended

Jan. 03, 2015

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):

	2014			2013			2012

Current:
Federal	$	-		$	-		$	-
State		304			(68	)		165
Foreign		3,293			6			790
Deferred:
Federal		-			-			-
State		26			56			(928	)
Foreign		(1,961	)		-			839
Income tax expense (benefit)	$	1,662		$	(6	)	$	866

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

	2014			2013			2012

Income (loss) before income taxes	$	16,024		$	(2,118	)	$	(48,429	)
Statutory federal income tax rate		34	%		34	%		34	%
Income tax expense (benefit) at statutory federal rate		5,448			(720	)		(16,466	)
State income taxes, net of federal tax benefit		310			151			124
Permanent difference - Goodwill impairment		-			-			11,448
Valuation allowance		(5,415	)		386			4,739
Effect of lower foreign taxes		(372	)		497			296
Adjustment for unrecognized tax positions		397			(70	)		(23	)
Other items, net		1,294			(250	)		748
Income tax expense (benefit)	$	1,662		$	(6	)	$	866
Effective tax rate		10.4	%		0.3	%		(1.8	)%

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

	2014			2013

Deferred tax assets:
Deferred revenue	$	4,833		$	4,516
Accrued rents		1,746			1,682
Net operating loss carryforwards		613			6,462
Intangible assets		1,489			1,639
Deferred compensation		1,019			2,040
Accrued compensation		3,058			283
Carryforward of tax credits		4,250			5,453
Receivable write-offs		1,436			624
Stock compensation		-			179
Inventories		661			414
Other		3,270			1,858
		22,375			25,150
Less: Valuation allowance		15,572			20,987
Total deferred tax assets		6,803			4,163

Deferred tax liabilities:
Depreciation		(1,021	)		(184	)
Other		(2,975	)		(3,106	)
Total deferred tax liabilities		(3,996	)		(3,290	)
Net deferred tax asset	$	2,807		$	873

As of January 3, 2015, the Company maintained a valuation allowance on its deferred tax assets of $15.6 million. In fiscal 2014, the Company generated significant U.S. income and was approximately break-even on a three-year cumulative pre-tax income (loss) basis in the U.S. The historical losses are considered a significant piece of negative evidence and while management believes these losses are 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. While the current year income results are considered positive evidence, the Company does not believe this positive evidence outweighs the recent losses and as such, continues to maintain this valuation allowance. The Company released approximately $4.4 million of U.S. related valuation allowance in fiscal 2014 consistent with the level of income generated.

In addition to this release of valuation allowance in the U.S., in fiscal 2014, the Company recorded an income tax benefit of $1.1 million due to reductions in valuation allowances in foreign jurisdictions, primarily the UK and Canada. The Company reduced the valuation allowance in the UK and Canada because the weight of evidence regarding the future realizability of the deferred tax assets had become predominately positive and realization of the deferred tax assets was more likely than not. The positive evidence considered in our assessment of the realizability of the deferred tax assets included: 1) the generation of positive cumulative income in the respective UK legal entities for the three-year period ending with fiscal 2014, and 2) the implementation of tax planning strategies that would reduce certain management and royalty fees for Canada and generate increased future income in Canada. The negative evidence considered included historical losses in certain prior years; however, the positive evidence outweighed this negative evidence.

The fiscal 2013 income tax provision was impacted by the full valuation allowance position in most major jurisdictions.

Included in the deferred tax asset is $4.3 million related to tax credits for which a valuation allowance of $4.3 million has been recorded. The valuation allowance for the tax credits includes amounts for which subsequently recognized tax benefits will be applied directly to contributed capital. The valuation allowance on the U.S. 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.

Income taxes and remittance taxes have not been recorded on approximately $11.0 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.

As of January 3, 2015, the Company had total unrecognized tax benefits of $1.0 million compared to $0.7 million as of December 28, 2013. The Company reviews its uncertain tax positions periodically and accrues interest and penalties accordingly. In fiscal 2014, $0.3 million of interest and penalties were included in the unrecognized tax benefits, compared to $0.1 million in fiscal 2013.

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

Balance as of December 29, 2012	$	185
Lapse of statute		(139	)
Audit settlement release		(4	)
Addition to reserve		518
Balance as of December 28, 2013		560
Addition to reserve		200
Audit settlement release		(29	)
Lapse of statute		(12	)
Balance as of January 3, 2015	$	719

As of January 3, 2015, approximately $0.7 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 $0.5 million within the next 12 months.

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):

	2014		2013			2012
Domestic	$	12,973	$	(1,134	)	$	(11,550	)
Foreign		3,051		(984	)		(36,879	)
Total	$	16,024	$	(2,118	)	$	(48,429	)

The following tax years remain open in the Company’s major taxing jurisdictions as of January 3, 2015:

United States (Federal)	2011 through 2014
United Kingdom	2008 through 2014
Canada	2011 through 2014
Ireland	2007 through 2014

- Definition

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

+ References+ Details

Note 9 - Long-Term Debt

12 Months Ended

Jan. 03, 2015

Disclosure Text Block [Abstract]

Long-term Debt [Text Block]

(9)

Long-Term Debt

As of January 3, 2015, 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 expires on December 31, 2016 and 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. As of January 3, 2015: (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

Jan. 03, 2015

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 $46.7 million, $46.5 million and $48.2 million, and contingent rents were $1.8 million, $1.3 million and $1.2 million for 2014, 2013 and 2012, respectively.

Future minimum lease payments at January 3, 2015, were as follows (in thousands):

2015	$	39,776
2016		30,353
2017		23,122
2018		17,656
2019		15,190
Subsequent to 2019		50,020
	$	176,117

(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 January 3, 2015, $3.2 million had been paid in respect of the disputed duty and is included in receivables in the Retail segment.

- Definition

The entire disclosure for commitments and contingencies.

+ References+ Details

Note 11 - Earnings Per Share

12 Months Ended

Jan. 03, 2015

Earnings Per Share [Abstract]

Earnings Per Share [Text Block]

(11)

Earnings 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):

	2014		2013			2012
NUMERATOR:
Net income (loss) before allocation of earnings to participating securities	$	14,362	$	(2,112	)	$	(49,295	)
Less: Earnings allocated to participating securities		439		-			-
Net income (loss)	$	13,923	$	(2,112	)	$	(49,295	)

DENOMINATOR:
Weighted average number of common shares outstanding - basic		16,908,001		16,465,138			16,331,672
Dilutive effect of share-based awards:		225,810		-			-
Weighted average number of common shares outstanding - dilutive		17,133,811		16,465,138			16,331,672
Basic income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$	0.82	$	(0.13	)	$	(3.02	)
Diluted income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$	0.81	$	(0.13	)	$	(3.02	)

In calculating diluted earnings per share for fiscal 2014, 2013 and 2012, options to purchase 44,144; 1,065,012 and 1,155,239, 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 and 2012, 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.

- Definition

The entire disclosure for earnings per share.

+ References+ Details

Note 12 - Stock Incentive Plans

12 Months Ended

Jan. 03, 2015

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

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

(12)

Stock Incentive Plans

In 2003, the Company adopted the Build-A-Bear Workshop, Inc. 2002 Stock Incentive Plan (the 2002 Plan). In 2004, the Company adopted the Build-A-Bear Workshop, Inc. 2004 Stock Incentive Plan (the 2004 Plan)which the Company amended and restated in 2009 and 2014 (collectively, the Plans).

Under the Plans, as amended, from December 29, 2013, up to 1,475,000 shares of common stock, in addition to shares of stock subject to awards outstanding under the 2002 Plan and the 2004 Plan that may lapse, terminate, be forfeited or otherwise expire 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 and restricted stock. Options granted under the Plans expire no 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.

(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, 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

Granted

104,064

9.59

Exercised

351,856

6.64

Forfeited

96,019

21.54

Canceled or expired

6,750

8.78

Outstanding, January 3, 2015

714,451

8.14

5.3

8,270

Options Exercisable As Of:

January 3, 2015

443,612

8.55

5.0

5,295

The expense recorded related to options granted during fiscal 2014 and 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 2014 were: (a) dividend yield of 0%; (b) historical volatility of 65%; (c) risk-free interest rates ranging from 1.7% to 2.1%; and (d) an expected life ranging from 6 to 6.25 years. The grant date fair value of options granted in 2014 was approximately $0.6 million.

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 rate 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 total intrinsic value of options exercised in fiscal 2014 and fiscal 2013 was approximately $1.6 million and $0.4 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 1,323,925 and 471,327 at the end of 2014 and 2013, respectively.

(b)

Restricted Stock

Recipients of time-based restricted stock awards have the right to vote and receive dividends as to all unvested shares. 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