0001437749-21-028163 | 10-Q | XBRL Viewer

Business Description and Basis of Presentation [Text Block]

1. Basis of Presentation

The condensed consolidated financial statements included herein are unaudited and have been prepared by Build-A-Bear Workshop, Inc. and its subsidiaries (collectively, the “Company”) pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) have been condensed or omitted pursuant to such rules and regulations. The condensed consolidated balance sheet of the Company as of January 30, 2021 was derived from the Company’s audited consolidated balance sheet as of that date. All other condensed consolidated financial statements contained herein are unaudited and reflect all adjustments which are, in the opinion of management, necessary to summarize fairly the financial position of the Company and the results of the Company’s operations and cash flows for the periods presented. All of these adjustments are of a normal recurring nature. All significant intercompany balances and transactions have been eliminated in consolidation. Because of the seasonal nature of the Company’s operations, results of operations of any single reporting period should not be considered as indicative of results for a full year. These condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements for the fiscal year ended January 30, 2021, which were included in the Company’s Annual Report on Form 10-K filed with the SEC on April 15, 2021.

COVID Pandemic

The Company's results of operations in fiscal 2020 ended January 30, 2021 were significantly negatively impacted by COVID which was declared a global pandemic by the World Health Organization in March 2020. In the beginning of fiscal 2021 most of the Company's United States store portfolio was open and operating while its stores in the United Kingdom, Canada, and Ireland remained temporarily closed. In April 2021, stores in the United Kingdom reopened as the government lifted lockdown restrictions resulting in almost all of the Company's stores operating as of the end of the 2021 first fiscal quarter with the remaining stores in the United Kingdom and Ireland opening in the second fiscal quarter and ending the second fiscal quarter with all stores open. The majority of the Company's Canadian stores were temporarily closed to begin the second fiscal quarter with the majority reopening in June 2021 and with all stores open at the end of second fiscal quarter. During the third quarter, temporary, unplanned store closures occurred due to COVID exposures on a limited basis, with no stores temporarily closed as of the end of the third fiscal quarter.

Significant Accounting Policies

The Company's significant accounting policies are summarized in Note 2 to the consolidated financial statements included in its Form 10-K for the year ended January 30, 2021.

Government Grants

As a result of the pandemic, governments enacted relief legislation and stimulus packages to help combat the economic effects through such things as payroll expense reimbursement and business and restart grants. Due to the nature of these grants relating to income, they can be presented in one of two ways: (1) a credit in the income statement under a general heading such as "other income" or (2) as a reduction to the related expense. The Company applied for reimbursement of payroll expenses in certain jurisdictions through COVID related government programs for payroll paid to employees who were paid while not providing services to the Company and for business and restart grants from the United Kingdom government for businesses in the retail, hospitality and leisure sectors. The Company recorded a reduction of expenses of $0.4 million for the thirteen weeks ended October 30, 2021 related to these wages within the Selling, general and administrative line in the Condensed Consolidated Statement of Operations and Comprehensive Income (Loss) for employees in the United States upon receipt of cash from the U.S. Government and in Canada from the Canadian government. In the prior year, the Company did not record a reduction to expense for the full amount applied for under U.S. Government programs due to the new nature of the programs and uncertainty of collectability. As the cash was received in the current quarter for the full amount applied for, the Company recorded the reduction in expense not recorded in the prior year. For the thirteen weeks ended October 31, 2020, the Company recorded a reduction to expense of $0.3 million. For the thirty-nine weeks ended October 30, 2021 and October 31, 2020, the Company recorded a reduction of expense related to payroll reimbursements of $1.4 million and $3.3 million, respectively. The business and restart grants in the United Kingdom for businesses in the non-essential retail, hospitality and leisure sectors, were applied for on a per-property basis

to support businesses through the latest lockdown restrictions. The Company did not record income related to business or restart grants in the thirteen weeks ended October 30, 2021 and October 31, 2020. For the thirty-nine weeks ended October 30, 2021, the Company recorded $0.9 million of business and restart grants. This amount was recorded as "other income" within the Selling, general and administrative line in the Condensed Consolidated Statement of Operations and Comprehensive Income (Loss). The Company did not record income related to business or restart grants for the thirty-nine weeks ended October 31, 2020.

Entertainment Production Costs

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

Costs of entertainment productions are subject to recoverability assessments, which for content predominantly monetized individually, compare the estimated fair values with the unamortized cost, whenever events or changes in circumstances indicate that the fair value of the film may be less than the unamortized cost. The fair value is determined based on a discounted cash flow analysis of the cash flows directly attributable to the entertainment assets. The discounted cash flow analysis includes cash flow estimates of ultimate revenue as well as a discount rate (a Level 3 fair value measurement). The discount rate used in the Company’s discounted cash flow model will reflect the time value of money, expectations about variation in the amount or timing of the most likely cash flows, and the price market participants would seek for bearing the uncertainty inherent with the film asset. The amount by which the unamortized costs of entertainment assets exceed their estimated fair values are written off. As of October 30, 2021, January 30, 2021, and October 31, 2020, the Company had capitalized entertainment production costs of $0.8 million, $1.7 million, and $0.4 million, respectively. The October 30, 2021 balance for entertainment production costs is mostly comprised of several in-development entertainment projects.

In October 2021, the Company co-released the film Honey Girls and began recording film cost amortization. The Company does not have any history with this type of entertainment transaction, therefore the Company made a reasonable estimate of ultimate revenues for the film, and amortization of the film costs. The Company recorded an immaterial amount of net revenue and film cost amortization for the thirteen weeks ended October 30, 2021 as "other income/expense" within the Selling, general and administrative line in the Condensed Consolidated Statement of Operations and Comprehensive Income (Loss) and includes it in the financial information of the Commercial reportable segment presented in Note 11 - Segment Information. Additionally, as a result of the delivery and release of the film, the Company recorded receivables totaling approximately $4.0 million during the third quarter stemming from a refundable Canadian Film Tax Credit and other contractually obligations. These receivables were recorded as a reduction to the film costs associated with the movie as they relate directly to previously capitalized expenses. The remaining net production entertainment asset related the Honey Girls film as of October 30, 2021 is immaterial.

Note 2 - Revenue

9 Months Ended

Oct. 30, 2021

Revenue from Contract with Customer [Text Block]

2. Revenue

Currently, nearly all the Company’s revenue is derived from retail sales (including from its e-commerce sites) and is recognized when control of the merchandise is transferred to the customer. The Company's disaggregated revenue is fully disclosed as net sales to external customers by reporting segment and by geographic area (See Note 11 — Segment Information for additional information). The Company's direct-to-consumer reporting segment represents 96% of consolidated revenue for the third quarter of fiscal 2021. The majority of these sales transactions were single performance obligations that were recorded when control was transferred to the customer.

The following is a description of principal activities from which the Company generates its revenue, by reportable segment.

The Company’s direct-to-consumer segment includes the operating activities of corporately-managed stores, other retail-delivered operations and online sales. Direct-to-consumer revenue is recognized when control of the merchandise is transferred to the customer and for the Company's online sales, generally upon estimated delivery to the customer. Revenue is measured as the amount of consideration, including any discounts or incentives, the Company expects to receive in exchange for transferring the

merchandise. Product returns have historically averaged less than one-half of one percent due to the personalized and interactive nature of sales, where consumers customize their own stuffed animal. The Company has elected to exclude from revenue all collected sales, value added and other taxes paid by its customers.

For the Company’s gift cards, revenue, including any related gift card discounts, is deferred for single transactions until redemption. Historically, the vast majority of gift card redemptions have occurred within two years of acquisition and approximately 75% of gift cards have been redeemed within the first twelve months. In addition, unredeemed gift cards or breakage revenue is recorded in proportion to the customer’s redemption period using an estimated breakage rate based on historical experience. For certain qualifying transactions, a portion of revenue transactions are deferred for the obligation related to the Company’s loyalty program or when a material right in the form of a future discount is granted. In these transactions, the transaction price is allocated to the separate performance obligations based on the relative standalone selling price. The standalone selling price for the points earned for the Company's loyalty program is estimated using the net retail value of the merchandise purchased, adjusted for estimated breakage based on historical redemption patterns. The revenue associated with the initial merchandise purchased is recognized immediately and the v alue assigned to the points is deferred until the points are redeemed, forfeited or expired. In regard to the consolidated balance sheet, contract liabilities for gift cards are classified as gift cards and customer deposits, and deferred revenues for the Company's loyalty program are classified as deferred revenue and other.

The Company’s commercial segment includes transactions with other businesses and are mainly comprised of licensing the Company’s intellectual properties for third-party use and wholesale sales of merchandise, including supplies and fixtures. Revenue for wholesale sales is recognized when control of the merchandise or fixtures is transferred to the customer, which generally occurs upon delivery to the customer. The license agreements provide the customer with highly interrelated rights that are not distinct in the context of the contract and therefore, have been accounted for as a single performance obligation and recognized as licensee sales occur. If the contract includes a guaranteed minimum, the minimum guarantee is recognized on a straight-line basis over the guarantee term until such time as royalties earned through licensee sales exceed the minimum guarantee. The Company classifies these guaranteed minimum contract liabilities as deferred revenue on the consolidated balance sheet.

The Company’s international franchising segment includes the activities with franchisees who operate store locations in certain countries and includes development fees, sales-based royalties and merchandise, including supplies and fixture sales. The Company's obligations under the franchise agreements are ongoing and include operations and product development support and training, generally concentrated around initial store openings. These obligations are highly interrelated rights that are not distinct in the context of the contract and, therefore, have been accounted for as a single performance obligation and recognized as franchisee sales occur. If the contract includes an initial, one-time nonrefundable development fee, this fee is recognized on a straight-line basis over the term of the franchise agreement, which may extend for periods up to 25 years, or sooner if the agreement is terminated prior to the end of the term. The Company classifies these initial, one-time nonrefundable franchise fee contract liabilities as deferred revenue on its consolidated balance sheet. Revenue from merchandise and fixture sales is recognized when control is transferred to the franchisee which generally occurs upon delivery.

The Company also incurs expenses directly related to the startup of new franchises, which may include finder’s fees, legal and travel costs, expenses related to its ongoing support of the franchises and employee compensation. Accordingly, the Company’s policy is to capitalize any finder’s fee, an incremental cost, and expense all other costs as incurred. Additionally, the Company amortizes these capitalized costs into expense in the same pattern as the development fee's recording of revenue as described previously.

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

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Note 3 - Leases

9 Months Ended

Oct. 30, 2021

Lessee, Operating Leases [Text Block]

3. Leases

The majority of the Company's leases relate to retail stores and corporate offices. For leases with terms greater than 12 months, the Company records the related asset and obligation at the present value of lease payments over the term. Most new retail store leases have an original term of a five to ten-year base period and may include renewal options to extend the lease term beyond the initial base period. The extension periods are typically much shorter than the original lease term giving the Company's strategic decision to maintain a high level of lease optionality. Some leases also include early termination options, which can be exercised under specific conditions. Additionally, the Company may operate stores for a period of time on a month-to-month basis after the expiration of the lease term. The Company's lease agreements do not contain any material residual value guarantees or material restrictive covenants. Additionally, certain leases contain incentives, such as construction allowances from landlords and/or rent abatements subsequent to taking possession of the leased property.

The table below presents certain information related to the lease costs for operating leases for the thirteen and thirty-nine weeks ended October 30, 2021 and October 31, 2020 (in thousands).

	*Thirteen weeks ended*				*Thirty-nine weeks ended*
	*October 30, 2021*		*October 31, 2020*		*October 30, 2021*		*October 31, 2020*

Operating lease costs		8,537		8,880		25,849		28,464
Variable lease costs		1,596		1,000		3,762		1,422
Short term lease costs		16		17		46		111
Total Operating Lease costs	$	10,149	$	9,897	$	29,657	$	29,997

Other information

The table below presents supplemental cash flow information related to leases for the thirteen and thirty-nine weeks ended October 30, 2021 and October 31, 2020 (in thousands).

Thirteen weeks ended

Thirty-nine weeks ended

October 30, 2021

October 31, 2020

October 30, 2021

October 31, 2020

Operating cash flows for operating leases

10,817

9,949

33,289

25,878

Operating cash flow for operating leases for the third quarter and year-to-date fiscal 2021 exceeded expense recorded for the same periods, which is expected to continue for the remainder of fiscal 2021, as the Company's deferred rent obligations obtained during rent negotiations in fiscal 2020 are to be paid during fiscal 2021. The Company has approximately $0.7 million remaining of rent deferrals to be paid in the remainder of fiscal 2021, whose liability is recorded in the Operating lease liability short term line of the Condensed Consolidated Balance Sheet.

As of October 30, 2021 and October 31, 2020, the weighted-average remaining operating lease term was 4.5 years and 5.0 years, respectively, and the weighted-average discount rate was 6.0% and 6.0%, respectively, for operating leases recognized on the Company's Condensed Consolidated Balance Sheets.

For the thirteen and thirty-nine weeks ended October 30, 2021, the Company did not incur impairment charges against its right-of-use operating lease assets. For the thirteen and thirty-nine weeks ended October 31, 2020, the Company incurred right-of-use asset impairment charges of $0.1 million and $3.6 million, respectively.

Undiscounted cash flows

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

Operating Leases
2021		7,635
2022		32,407
2023		26,384
2024		21,980
2025		16,379
Thereafter		21,111
Total minimum lease payments		125,896
Less: amount of lease payments representing interest		(16,381	)
Present value of future minimum lease payments		109,515
Less: current obligations under leases		(26,815	)
Long-term lease obligations	$	82,700

As of October 30, 2021, the Company had additional executed leases that had not yet commenced with operating lease liabilities of $1.5 million. These leases are expected to commence in the fourth quarter of fiscal 2021 with lease terms ranging from five to ten years.

Note 4 - Other Assets

9 Months Ended

Oct. 30, 2021

Prepaid Expenses and Other Assets [Text Block]

4. Other Assets

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

	*October 30,*		*January 30,*		*October 31,*
	*2021*		*2021*		*2020*
Prepaid occupancy ⁽¹⁾	$	1,681	$	1,367	$	508
Prepaid taxes ⁽²⁾		2,855		473		415
Prepaid insurance		88		884		31
Prepaid gift card fees		1,142		1,291		1,312
Other ⁽³⁾		5,420		6,096		3,161
Total	$	11,186	$	10,111	$	5,427

	(1)	Prepaid occupancy consists of prepaid expenses related to non-lease components.
	(2)	Prepaid taxes consist of prepaid federal and state income tax and other taxes.
	(3)	Other consists primarily of prepaid expense related to IT maintenance contracts and software as a service.

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

	*October 30,*		*January 30,*		*October 31,*
	*2021*		*2021*		*2020*
Entertainment production asset	$	771	$	1,715	$	391
Deferred compensation		1,204		1,037		2,647
Other ⁽¹⁾		527		629		534
Total	$	2,502	$	3,381	$	3,572

(1)

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

Note 5 - Accrued Expenses

9 Months Ended

Oct. 30, 2021

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

5. Accrued Expenses

Accrued expenses consist of the following (in thousands):

	*October 30,*		*January 30,*		*October 31,*
	*2021*		*2021*		*2020*
Accrued wages, bonuses and related expenses	$	16,851	$	13,185	$	14,844
Sales and value added taxes payable		2,254		2,048		3,317
Accrued rent and related expenses ⁽¹⁾		890		1,993		1,596
Current income taxes payable		383		325		99
Total	$	20,378	$	17,551	$	19,856

(1)

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

Note 6 - Stock-based Compensation

9 Months Ended

Oct. 30, 2021

Share-based Payment Arrangement [Text Block]

6. Stock-based Compensation

On April 14, 2020, the Board of Directors (the “Board”) of Build-A-Bear Workshop, Inc. (the “Company”) adopted, subject to stockholder approval, the Build-A-Bear Workshop, Inc. 2020 Omnibus Incentive Plan (the “2020 Incentive Plan”). On June 11, 2020, at the Company’s 2020 Annual Meeting of Stockholders (the “Annual Meeting”), the Company’s stockholders approved the 2020 Incentive Plan. The 2020 Incentive Plan, which is administered by the Compensation and Development

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

For the thirteen weeks ended October 30, 2021 and October 31, 2020, Selling, general and administrative expense included stock-based compensation expense of $0.6 million and $0.5 million, respectively. For the thirty-nine weeks ended October 30, 2021 and October 31, 2020, Selling, general and administrative expense included stock-based compensation expense of $2.1 million and $1.3 million, respectively. As of October 30, 2021, there was $3.0 million of total unrecognized compensation expense related to unvested restricted stock and option awards which is expected to be recognized over a weighted-average period of 1.4 years.

The following table is a summary of the balances and activity for stock options for the thirty-nine weeks ended October 30, 2021:

	*Options*
	*Shares*			*Weighted Average Exercise Price*
Outstanding, January 30, 2021		805,701		$	9.96
Granted		-			-
Exercised		(356,289	)		7.20
Forfeited		-			-
Canceled or expired		(26,711	)		8.13
Outstanding, October 30, 2021		422,701		$	12.40

The following table is a summary of the balances and activity related to time-based and performance-based restricted stock for the thirty-nine weeks ended October 30, 2021:

	*Time-Based Restricted Stock*					*Performance-Based Restricted Stock*
	*Shares*			*Weighted Average Grant Date Fair Value*		*Shares*			*Weighted Average Grant Date Fair Value*
Outstanding, January 30, 2021		931,172		$	3.26		336,441		$	5.03
Granted		143,755			9.46		53,095			8.24
Vested		(606,443	)		3.14		(32,521	)		8.60
Forfeited		(9,850	)		6.35
Canceled or expired		-			-		(50,735	)		8.60
Outstanding, October 30, 2021		458,634		$	5.30		306,280		$	3.56

The total fair value of shares vested during the thirty-nine weeks ended October 30, 2021 and October 31, 2020 was $2.2 million and $2.3 million, respectively.

The outstanding performance shares as of October 30, 2021 consist of the following:

	*Performance Shares*

Unearned shares subject to performance-based restrictions at target:
2019 - 2021 consolidated pre-tax income growth objectives		95,811
2020 - 2022 consolidated liquidity and strategic performance objectives		89,168
2020 - 2022 consolidated earnings before interest and taxes (EBIT) objectives		68,206
2021 - 2023 consolidated, cumulative earnings before interest, taxes, depreciation and amortization (EBITDA) objectives		39,821
2021 - 2023 consolidated revenue growth objectives		13,274
Performance shares outstanding, October 30, 2021		306,280

Note 7 - Income Taxes

9 Months Ended

Oct. 30, 2021

Income Tax Disclosure [Text Block]

7. Income Taxes

The Company's effective tax rate was 25.1% and 24.3% for the thirteen and thirty-nine weeks ended October 30, 2021 compared to 0.6% and (8)% for the thirteen and thirty-nine weeks ended October 31, 2020. The 2021 effective tax rate differed from the statutory rate of 21% primarily due to state income tax expense partially offset by the tax impact of equity awards vesting. While the Company is still in a full valuation allowance globally, it recorded tax expense on the pretax income earned in the first thirty-nine weeks of fiscal 2021 based on its projected current tax expense. The first thirty-nine weeks of fiscal 2020 were impacted by a $3.3 million valuation allowance recorded on the beginning balance of the net deferred tax assets in certain jurisdictions, offset by $0.8 million of benefit as a result of the Coronavirus Aid, Relief, and Economic Security (“CARES”) Act. In addition, no tax benefit was recorded on the year-to-date pretax loss for the first thirty-nine weeks of fiscal 2020 as a full valuation allowance was recorded globally.

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.

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Note 8 - Stockholders' Equity

9 Months Ended

Oct. 30, 2021

Stockholders' Equity Note Disclosure [Text Block]

8. Stockholders’ Equity

The following table sets forth the changes in stockholders’ equity (in thousands) for the thirteen weeks ended October 30, 2021 and October 31, 2020 (in thousands):

	*For the thirteen weeks ended October 30, 2021*														*For the thirteen weeks ended October 31, 2020*

	*Common*									*Retained*					*Common*								*Retained*
	*stock*			*APIC (1)*			*AOCI (2)*			*earnings*		*Total*			*stock*		*APIC (1)*			*AOCI (2)*			*earnings/(deficit)*			*Total*
Balance, beginning	$	160		$	73,397		$	(12,579	)	$	24,157	$	85,135		$	156	$	71,906		$	(12,303	)	$	(5,188	)	$	54,571
Shares issued under employee stock plans		3			2,265								2,268			4		(4	)								-
Stock-based compensation					372								372					441									441
Shares withheld in lieu of tax withholdings		(1	)		(718	)							(719	)													-
Other		1											1					1									1
Other comprehensive income								84					84								26						26
Net income											5,923		5,923											1,660			1,660
Balance, ending	$	163		$	75,316		$	(12,495	)	$	30,080	$	93,064		$	160	$	72,344		$	(12,277	)	$	(3,528	)	$	56,699

(1) - Additional paid-in capital (“APIC”)

(2) - Accumulated other comprehensive income (loss) (“AOCI”)

The following table sets forth the changes in stockholders’ equity (in thousands) for the thirty-nine weeks ended October 30, 2021 and October 31, 2020 (in thousands):

	*For the thirty-nine weeks ended October 30, 2021*														*For the thirty-nine weeks ended October 31, 2020*

	*Common*									*Retained*					*Common*									*Retained*
	*stock*			*APIC (1)*			*AOCI (2)*			*earnings*		*Total*			*stock*			*APIC (1)*			*AOCI (2)*			*earnings/(deficit)*			*Total*
Balance, beginning	$	159		$	72,822		$	(12,615	)	$	6,942	$	67,308		$	152		$	70,633		$	(12,079	)	$	29,925		$	88,631
Shares issued under employee stock plans		8			2,838								2,846			8			491									499
Stock-based compensation					1,293								1,293						1,334									1,334
Shares withheld in lieu of tax withholdings		(2	)		(1,640	)							(1,642	)		(1	)		(114	)								(115	)
Other		(2	)		3								1			1												1
Other comprehensive income (loss)								120					120									(198	)					(198	)
Net income (loss)											23,138		23,138												(33,453	)		(33,453	)
Balance, ending	$	163		$	75,316		$	(12,495	)	$	30,080	$	93,064		$	160		$	72,344		$	(12,277	)	$	(3,528	)	$	56,699

(1) - Additional paid-in capital (“APIC”)

(2) - Accumulated other comprehensive income (loss) (“AOCI”)

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

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Note 9 - Income Per Share

9 Months Ended

Oct. 30, 2021

Earnings Per Share [Text Block]

9. Income per Share

The following table sets forth the computation of basic and diluted net income/(loss) per share (in thousands, except share and per share data):

	*Thirteen weeks ended*				*Thirty-nine weeks ended*
	*October 30,*		*October 31,*		*October 30,*		*October 31,*
	*2021*		*2020*		*2021*		*2020*
NUMERATOR:
Net income (loss)	$	5,923	$	1,660	$	23,138	$	(33,453	)

DENOMINATOR:
Weighted average number of common shares outstanding - basic		15,578,389		14,999,786		15,345,420		14,923,304
Dilutive effect of share-based awards:		658,512		220,646		697,527		-
Weighted average number of common shares outstanding - dilutive		16,236,901		15,220,432		16,042,947		14,923,304

Basic income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$	0.38	$	0.11	$	1.51	$	(2.24	)
Diluted income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$	0.36	$	0.11	$	1.44	$	(2.24	)

In calculating the diluted income per share for the thirteen and thirty-nine weeks ended October 30, 2021, options to purchase 52,812 and 242,445 shares of common stock, respectively, that were outstanding at the end of the period were not included in the computation of diluted income per share due to their anti-dilutive effect. For the thirteen and thirty-nine weeks ended October 31, 2020, options to purchase 822,360 and 849,351 shares of common stock, respectively, that were outstanding at the end of the period were not included in the computation of diluted income per share due to their anti-dilutive effect.

Note 10 - Comprehensive Income (Loss)

9 Months Ended

Oct. 30, 2021

Comprehensive Income (Loss) Note [Text Block]

10. Comprehensive Income (Loss)

The difference between comprehensive income or loss and net income or loss is the result of foreign currency translation adjustments on the balance sheets of subsidiaries whose functional currency is not the U.S. Dollar. The accumulated other comprehensive income (loss) balance at October 30, 2021 and October 31, 2020 was comprised entirely of foreign currency translation. For the thirteen weeks ended October 30, 2021 and October 31, 2020, the Company had no reclassifications out of accumulated other comprehensive income (loss).

Note 11 - Segment Information

9 Months Ended

Oct. 30, 2021

Segment Reporting Disclosure [Text Block]

11. Segment Information

The Company’s operations are conducted through three operating segments consisting of direct-to-consumer (“DTC”), commercial and international franchising. The DTC segment includes the operating activities of corporately-managed locations and other retail delivery operations in the United States (U.S.), Canada, Ireland and the United Kingdom (“U.K.”), including the Company’s e-commerce sites and temporary stores. The commercial segment includes the Company’s transactions with other businesses, mainly comprised of licensing the Company’s intellectual properties for third-party use and wholesale activities. The international franchising segment includes the licensing activities of the Company’s franchise agreements with store locations in Asia, Australia, the Middle East, Africa, and South America. The operating segments have discrete sources of revenue, different capital structures and different cost structures. These operating segments represent the basis on which the Company’s chief operating decision maker regularly evaluates the business in assessing performance, determining the allocation of resources and the pursuit of future growth opportunities. Accordingly, the Company has determined that each of its operating segments represent a reportable segment. The three reportable segments follow the same accounting policies used for the Company’s consolidated financial statements.

Following is a summary of the financial information for the Company’s reportable segments (in thousands):

	*Direct-to-*					*International*
	*Consumer*			*Commercial*		*Franchising*			*Total*
Thirteen weeks ended October 30, 2021
Net sales to external customers	$	91,551		$	2,749	$	839		$	95,139
Income before income taxes		7,011			561		335			7,907
Capital expenditures		3,091			0		0			3,091
Depreciation and amortization		3,021			11		0			3,032
Thirteen weeks ended October 31, 2020
Net sales to external customers	$	72,368		$	1,858	$	447		$	74,673
Income before income taxes		713			803		154			1,670
Capital expenditures		651			-		-			651
Depreciation and amortization		3,186			8		-			3,194

Thirty-nine weeks ended October 30, 2021
Net sales to external customers	$	272,052		$	7,804	$	1,704		$	281,560
Income before income taxes		27,524			2,727		310			30,561
Capital expenditures		4,644			-		-			4,644
Depreciation and amortization		9,129			23		-			9,152
Thirty-nine weeks ended October 31, 2020
Net sales to external customers	$	157,354		$	3,056	$	1,240		$	161,650
(Loss) Income before income taxes		(31,802	)		997		(172	)		(30,977	)
Capital expenditures		4,029			-		-			4,029
Depreciation and amortization		9,882			23		-			9,905
Total Assets as of:
October 30, 2021	$	254,697		$	6,095	$	11,206		$	271,998
January 30, 2021		246,341			6,353		8,678			261,372
October 31, 2020		244,030			7,088		8,319			259,437

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*
Thirteen weeks ended October 30, 2021
Net sales to external customers	$	79,576	$	14,753	$	810	$	95,139
Thirteen weeks ended October 31, 2020
Net sales to external customers	$	62,768	$	11,320	$	585	$	74,673

Thirty-nine weeks ended October 30, 2021
Net sales to external customers	$	247,508	$	32,257	$	1,795	$	281,560
Property and equipment, net		44,874		3,347		-		48,221
Thirty-nine weeks ended October 31, 2020
Net sales to external customers	$	137,404	$	23,126	$	1,120	$	161,650
Property and equipment, net		51,314		4,107		-		55,421

For purposes of this table only:

(1) North America includes corporately-managed locations in the United States and Canada.

(2) Europe includes corporately-managed locations in the U.K. and Ireland.

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

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.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Note 12 - Contingencies

9 Months Ended

Oct. 30, 2021

Commitments and Contingencies Disclosure [Text Block]

12. Contingencies

In the normal course of business, the Company is subject to legal proceedings, government inquiries and claims, and other commercial disputes. If one or more of these matters has an unfavorable resolution, it is possible that the results of operations, liquidity or financial position of the Company could be materially affected in any particular period. The Company accrues a liability for these types of contingencies when it believes that it is both probable that a liability has been incurred and that it can reasonably estimate the amount of the loss. Gain contingencies are recorded when the underlying uncertainty has been settled.

Assessments made by the U.K. customs authority in 2012 were appealed by the Company, which has paid the disputed duty, strictly under protest, pending the outcome of the continuing dispute, and this is included in receivables, net in the DTC segment. The U.K. customs authority contested the Company's appeal. Rulings by the First Tier Tribunal in November 2019 and Upper Tribunal in March 2021 held that duty was due on some, but not all, of the products at issue. The Company petitioned the Court of Appeals for permission to appeal certain elements of the Upper Tribunal decision and, in early November 2021, a judge granted the Company's petition for permission to appeal those elements of the Upper Tribunal decision on some, but not all, of the grounds of appeal that the Company had put forward. An appeal is expected to be heard by the Court of Appeals during fiscal 2022. The Company maintains a provision against the related receivable, based on a current evaluation of collectability, using the latest facts available in the dispute. As of October 30, 2021, the Company had a gross receivable balance of $4.9 million and a reserve of $3.7 million, leaving a net receivable of $1.2 million. The Company believes that the outcome of this dispute will not have a material adverse impact on the results of operations, liquidity or financial position of the Company.

Note 13 - Subsequent Events

9 Months Ended

Oct. 30, 2021

Subsequent Events [Text Block]

13. Subsequent Events

On November 30, 2021 the Company announced that its Board of Directors authorized a share repurchase program of up to $25 million. The primary source of funding for the share repurchase 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 authorizes the Company to repurchase shares through November 30, 2023, 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.

On November 30, 2021 the Company announced that its Board of Directors authorized a special cash dividend of $1.25 per share to be paid on December 27, 2021 to all shareholders of record as of December 10, 2021.

Note 3 - Leases (Tables)

9 Months Ended

Oct. 30, 2021

Lease, Cost [Table Text Block]

	*Thirteen weeks ended*				*Thirty-nine weeks ended*
	*October 30, 2021*		*October 31, 2020*		*October 30, 2021*		*October 31, 2020*

Operating lease costs		8,537		8,880		25,849		28,464
Variable lease costs		1,596		1,000		3,762		1,422
Short term lease costs		16		17		46		111
Total Operating Lease costs	$	10,149	$	9,897	$	29,657	$	29,997

Thirteen weeks ended

Thirty-nine weeks ended

October 30, 2021

October 31, 2020

October 30, 2021

October 31, 2020

Operating cash flows for operating leases

10,817

9,949

33,289

25,878

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

Operating Leases
2021		7,635
2022		32,407
2023		26,384
2024		21,980
2025		16,379
Thereafter		21,111
Total minimum lease payments		125,896
Less: amount of lease payments representing interest		(16,381	)
Present value of future minimum lease payments		109,515
Less: current obligations under leases		(26,815	)
Long-term lease obligations	$	82,700

Note 4 - Other Assets (Tables)

9 Months Ended

Oct. 30, 2021

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

	*October 30,*		*January 30,*		*October 31,*
	*2021*		*2021*		*2020*
Prepaid occupancy ⁽¹⁾	$	1,681	$	1,367	$	508
Prepaid taxes ⁽²⁾		2,855		473		415
Prepaid insurance		88		884		31
Prepaid gift card fees		1,142		1,291		1,312
Other ⁽³⁾		5,420		6,096		3,161
Total	$	11,186	$	10,111	$	5,427

Schedule of Other Assets, Noncurrent [Table Text Block]

	*October 30,*		*January 30,*		*October 31,*
	*2021*		*2021*		*2020*
Entertainment production asset	$	771	$	1,715	$	391
Deferred compensation		1,204		1,037		2,647
Other ⁽¹⁾		527		629		534
Total	$	2,502	$	3,381	$	3,572

Note 5 - Accrued Expenses (Tables)

9 Months Ended

Oct. 30, 2021

Schedule of Accrued Liabilities [Table Text Block]

	*October 30,*		*January 30,*		*October 31,*
	*2021*		*2021*		*2020*
Accrued wages, bonuses and related expenses	$	16,851	$	13,185	$	14,844
Sales and value added taxes payable		2,254		2,048		3,317
Accrued rent and related expenses ⁽¹⁾		890		1,993		1,596
Current income taxes payable		383		325		99
Total	$	20,378	$	17,551	$	19,856

Note 6 - Stock-based Compensation (Tables)

9 Months Ended

Oct. 30, 2021

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

	*Options*
	*Shares*			*Weighted Average Exercise Price*
Outstanding, January 30, 2021		805,701		$	9.96
Granted		-			-
Exercised		(356,289	)		7.20
Forfeited		-			-
Canceled or expired		(26,711	)		8.13
Outstanding, October 30, 2021		422,701		$	12.40

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

	*Time-Based Restricted Stock*					*Performance-Based Restricted Stock*
	*Shares*			*Weighted Average Grant Date Fair Value*		*Shares*			*Weighted Average Grant Date Fair Value*
Outstanding, January 30, 2021		931,172		$	3.26		336,441		$	5.03
Granted		143,755			9.46		53,095			8.24
Vested		(606,443	)		3.14		(32,521	)		8.60
Forfeited		(9,850	)		6.35
Canceled or expired		-			-		(50,735	)		8.60
Outstanding, October 30, 2021		458,634		$	5.30		306,280		$	3.56

Share-based Payment Arrangement, Performance Shares, Outstanding Activity [Table Text Block]

	*Performance Shares*

Unearned shares subject to performance-based restrictions at target:
2019 - 2021 consolidated pre-tax income growth objectives		95,811
2020 - 2022 consolidated liquidity and strategic performance objectives		89,168
2020 - 2022 consolidated earnings before interest and taxes (EBIT) objectives		68,206
2021 - 2023 consolidated, cumulative earnings before interest, taxes, depreciation and amortization (EBITDA) objectives		39,821
2021 - 2023 consolidated revenue growth objectives		13,274
Performance shares outstanding, October 30, 2021		306,280

Note 8 - Stockholders' Equity (Tables)

9 Months Ended

Oct. 30, 2021

Schedule of Stockholders Equity [Table Text Block]

	*For the thirteen weeks ended October 30, 2021*														*For the thirteen weeks ended October 31, 2020*

	*Common*									*Retained*					*Common*								*Retained*
	*stock*			*APIC (1)*			*AOCI (2)*			*earnings*		*Total*			*stock*		*APIC (1)*			*AOCI (2)*			*earnings/(deficit)*			*Total*
Balance, beginning	$	160		$	73,397		$	(12,579	)	$	24,157	$	85,135		$	156	$	71,906		$	(12,303	)	$	(5,188	)	$	54,571
Shares issued under employee stock plans		3			2,265								2,268			4		(4	)								-
Stock-based compensation					372								372					441									441
Shares withheld in lieu of tax withholdings		(1	)		(718	)							(719	)													-
Other		1											1					1									1
Other comprehensive income								84					84								26						26
Net income											5,923		5,923											1,660			1,660
Balance, ending	$	163		$	75,316		$	(12,495	)	$	30,080	$	93,064		$	160	$	72,344		$	(12,277	)	$	(3,528	)	$	56,699

	*For the thirty-nine weeks ended October 30, 2021*														*For the thirty-nine weeks ended October 31, 2020*

	*Common*									*Retained*					*Common*									*Retained*
	*stock*			*APIC (1)*			*AOCI (2)*			*earnings*		*Total*			*stock*			*APIC (1)*			*AOCI (2)*			*earnings/(deficit)*			*Total*
Balance, beginning	$	159		$	72,822		$	(12,615	)	$	6,942	$	67,308		$	152		$	70,633		$	(12,079	)	$	29,925		$	88,631
Shares issued under employee stock plans		8			2,838								2,846			8			491									499
Stock-based compensation					1,293								1,293						1,334									1,334
Shares withheld in lieu of tax withholdings		(2	)		(1,640	)							(1,642	)		(1	)		(114	)								(115	)
Other		(2	)		3								1			1												1
Other comprehensive income (loss)								120					120									(198	)					(198	)
Net income (loss)											23,138		23,138												(33,453	)		(33,453	)
Balance, ending	$	163		$	75,316		$	(12,495	)	$	30,080	$	93,064		$	160		$	72,344		$	(12,277	)	$	(3,528	)	$	56,699

Note 9 - Income Per Share (Tables)

9 Months Ended

Oct. 30, 2021

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

	*Thirteen weeks ended*				*Thirty-nine weeks ended*
	*October 30,*		*October 31,*		*October 30,*		*October 31,*
	*2021*		*2020*		*2021*		*2020*
NUMERATOR:
Net income (loss)	$	5,923	$	1,660	$	23,138	$	(33,453	)

DENOMINATOR:
Weighted average number of common shares outstanding - basic		15,578,389		14,999,786		15,345,420		14,923,304
Dilutive effect of share-based awards:		658,512		220,646		697,527		-
Weighted average number of common shares outstanding - dilutive		16,236,901		15,220,432		16,042,947		14,923,304

Basic income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$	0.38	$	0.11	$	1.51	$	(2.24	)
Diluted income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$	0.36	$	0.11	$	1.44	$	(2.24	)

Note 11 - Segment Information (Tables)

9 Months Ended

Oct. 30, 2021

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

	*Direct-to-*					*International*
	*Consumer*			*Commercial*		*Franchising*			*Total*
Thirteen weeks ended October 30, 2021
Net sales to external customers	$	91,551		$	2,749	$	839		$	95,139
Income before income taxes		7,011			561		335			7,907
Capital expenditures		3,091			0		0			3,091
Depreciation and amortization		3,021			11		0			3,032
Thirteen weeks ended October 31, 2020
Net sales to external customers	$	72,368		$	1,858	$	447		$	74,673
Income before income taxes		713			803		154			1,670
Capital expenditures		651			-		-			651
Depreciation and amortization		3,186			8		-			3,194

Thirty-nine weeks ended October 30, 2021
Net sales to external customers	$	272,052		$	7,804	$	1,704		$	281,560
Income before income taxes		27,524			2,727		310			30,561
Capital expenditures		4,644			-		-			4,644
Depreciation and amortization		9,129			23		-			9,152
Thirty-nine weeks ended October 31, 2020
Net sales to external customers	$	157,354		$	3,056	$	1,240		$	161,650
(Loss) Income before income taxes		(31,802	)		997		(172	)		(30,977	)
Capital expenditures		4,029			-		-			4,029
Depreciation and amortization		9,882			23		-			9,905
Total Assets as of:
October 30, 2021	$	254,697		$	6,095	$	11,206		$	271,998
January 30, 2021		246,341			6,353		8,678			261,372
October 31, 2020		244,030			7,088		8,319			259,437

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

	*North*
	*America (1)*		*Europe (2)*		*Other (3)*		*Total*
Thirteen weeks ended October 30, 2021
Net sales to external customers	$	79,576	$	14,753	$	810	$	95,139
Thirteen weeks ended October 31, 2020
Net sales to external customers	$	62,768	$	11,320	$	585	$	74,673

Thirty-nine weeks ended October 30, 2021
Net sales to external customers	$	247,508	$	32,257	$	1,795	$	281,560
Property and equipment, net		44,874		3,347		-		48,221
Thirty-nine weeks ended October 31, 2020
Net sales to external customers	$	137,404	$	23,126	$	1,120	$	161,650
Property and equipment, net		51,314		4,107		-		55,421

Note 1 - Basis of Presentation (Details Textual) Pure in Thousands, $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Oct. 30, 2021 USD ($)	Oct. 31, 2020 USD ($)	Oct. 30, 2021 USD ($)	Oct. 31, 2020 USD ($)	Jan. 30, 2021 USD ($)
Payroll Expense Reimbursement	$ 400	$ 300	$ 1,400	$ 3,300	$ 0
Business and Restart Grants, Income	0	0		0
Film, Capitalized Cost, Total	800	$ 400	800	$ 400	$ 1,700
Accounts Receivable, after Allowance for Credit Loss, Total	$ 4,000		4,000
Selling, General and Administrative Expenses [Member]
Business and Restart Grants, Income			$ 900
COVID-19 Pandemic [Member] \| CANADA
Number of Stores Closed	0		0

Note 2 - Revenue (Details Textual)	3 Months Ended	9 Months Ended
Note 2 - Revenue (Details Textual)	Oct. 30, 2021	Oct. 30, 2021
Gift Card Redemption Period (Year)		2 years
Estimated Percentage of Gift Card Redemptions Within First Twelve Months		75.00%
Direct to Consumer [Member]
Segment Revenue of Consolidated Revenue, Percentage	96.00%
International Franchising [Member]
Capitalized Contract Cost, Amortization Period (Year)	25 years	25 years

Note 3 - Leases (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Note 3 - Leases (Details Textual) - USD ($) $ in Thousands	Oct. 30, 2021	Oct. 31, 2020	Oct. 30, 2021	Oct. 31, 2020	Oct. 31, 2021
Lessee, Operating Lease, Rent Deferrals Liability, Payments Remainder of Fiscal Year	$ 700		$ 700
Operating Lease, Weighted Average Remaining Lease Term (Year)	4 years 6 months	5 years	4 years 6 months	5 years
Operating Lease, Weighted Average Discount Rate, Percent	6.00%	6.00%	6.00%	6.00%
Operating Lease, Impairment Loss	$ 0	$ 100	$ 0	$ 3,600
Lessee, Operating Lease, Lease Not yet Commenced, Amount					$ 1,500
Minimum [Member]
Lessee, Operating Lease, Term of Contract (Year)	5 years		5 years
Lessee, Operating Lease, Lease Not yet Commenced, Term of Contract (Year)	5 years		5 years
Maximum [Member]
Lessee, Operating Lease, Term of Contract (Year)	10 years		10 years
Lessee, Operating Lease, Lease Not yet Commenced, Term of Contract (Year)	10 years		10 years

Note 3 - Leases - Lease Costs (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 30, 2021	Oct. 31, 2020	Oct. 30, 2021	Oct. 31, 2020
Operating lease costs	$ 8,537	$ 8,880	$ 25,849	$ 28,464
Variable lease costs	1,596	1,000	3,762	1,422
Short term lease costs	16	17	46	111
Total Operating Lease costs	10,149	9,897	29,657	29,997
Operating cash flows for operating leases	$ 10,817	$ 9,949	$ 33,289	$ 25,878

Note 3 - Leases - Reconciliation of the Undiscounted Cash Flows From Operating Leases (Details) - USD ($) $ in Thousands	Oct. 30, 2021	Jan. 30, 2021	Oct. 31, 2020
2021	$ 7,635
2022	32,407
2023	26,384
2024	21,980
2025	16,379
Thereafter	21,111
Total minimum lease payments	125,896
Less: amount of lease payments representing interest	(16,381)
Present value of future minimum lease payments	109,515
Less: current obligations under leases	(26,815)	$ (32,402)	$ (35,489)
Long-term lease obligations	$ 82,700	$ 101,462	$ 107,653

Note 4 - Other Assets - Summary of Prepaid Expenses and Other Current Assets (Details) - USD ($)
$ in Thousands

Oct. 30, 2021

Jan. 30, 2021

Oct. 31, 2020

Prepaid occupancy

^[1]

$ 1,681

$ 1,367

$ 508

Prepaid taxes

^[2]

2,855

473

415

Prepaid insurance

884

Prepaid gift card fees

1,142

1,291

1,312

Entertainment production asset

^[3]

5,420

6,096

3,161

Total

$ 11,186

$ 10,111

$ 5,427

[1]	Prepaid occupancy consists of prepaid expenses related to non-lease components.
[2]	Prepaid taxes consist of prepaid federal and state income tax and other taxes.
[3]	Other consists primarily of prepaid expense related to IT maintenance contracts and software as a service.

Note 4 - Other Assets - Other Noncurrent Assets (Details) - USD ($)
$ in Thousands

Oct. 30, 2021

Jan. 30, 2021

Oct. 31, 2020

$ 771

$ 1,715

$ 391

Deferred compensation

1,204

1,037

2,647

Other (1)

^[1]

527

629

534

Total

$ 2,502

$ 3,381

$ 3,572

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

Note 5 - Accrued Expenses - Summary of Accrued Expenses (Details) - USD ($)
$ in Thousands

Oct. 30, 2021

Jan. 30, 2021

Oct. 31, 2020

Accrued wages, bonuses and related expenses

$ 16,851

$ 13,185

$ 14,844

Sales and value added taxes payable

2,254

2,048

3,317

Accrued rent and related expenses

^[1]

890

1,993

1,596

Current income taxes payable

383

325

Total

$ 20,378

$ 17,551

$ 19,856

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

Note 6 - Stock-based Compensation (Details Textual) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
	Oct. 30, 2021	Oct. 30, 2021	Oct. 31, 2020	Oct. 30, 2021	Oct. 31, 2020	Apr. 14, 2020
Options and Restricted Stock [Member]
Share-based Payment Arrangement, Expense		$ 0.6	$ 0.5	$ 2.1	$ 1.3
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total	$ 3.0	$ 3.0		3.0
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	1 year 4 months 24 days
Time-based and Performance-based Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value				$ 2.2	$ 2.3
Incentive Plan 2020 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)						1,000,000

Note 6 - Stock-based Compensation - Activity for Stock Options (Details)	9 Months Ended
	Oct. 30, 2021 $ / shares shares
Outstanding (in shares) \| shares	805,701
Outstanding, weighted average exercise price (in dollars per share) \| $ / shares	$ 9.96
Granted (in shares) \| shares	0
Granted, weighted average exercise price (in dollars per share) \| $ / shares	$ 0
Exercised (in shares) \| shares	(356,289)
Exercised, weighted average exercise price (in dollars per share) \| $ / shares	$ 7.20
Forfeited (in shares) \| shares	0
Forfeited, weighted average exercise price (in dollars per share) \| $ / shares	$ 0
Canceled or expired (in shares) \| shares	(26,711)
Canceled or expired, weighted average exercise price (in dollars per share) \| $ / shares	$ 8.13
Outstanding (in shares) \| shares	422,701
Outstanding, weighted average exercise price (in dollars per share) \| $ / shares	$ 12.40

Note 6 - Stock-based Compensation - Activity for Time-based and Performance-based Restricted Stock (Details)	9 Months Ended
	Oct. 30, 2021 $ / shares shares
Restricted Stock [Member]
Outstanding (in shares) \| shares	931,172
Outstanding, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 3.26
Granted (in shares) \| shares	143,755
Granted, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 9.46
Vested (in shares) \| shares	(606,443)
Vested, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 3.14
Forfeited (in shares) \| shares	(9,850)
Forfeited, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 6.35
Canceled or expired (in shares) \| shares	0
Canceled or expired, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 0
Outstanding (in shares) \| shares	458,634
Outstanding, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 5.30
Performance Shares [Member]
Outstanding (in shares) \| shares	336,441
Outstanding, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 5.03
Granted (in shares) \| shares	53,095
Granted, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 8.24
Vested (in shares) \| shares	(32,521)
Vested, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 8.60
Forfeited (in shares) \| shares
Forfeited, weighted average grant date fair value (in dollars per share) \| $ / shares
Canceled or expired (in shares) \| shares	(50,735)
Canceled or expired, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 8.60
Outstanding (in shares) \| shares	306,280
Outstanding, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 3.56

Note 6 - Stock-based Compensation - Outstanding Performance Shares (Details) - Performance Shares [Member] - shares	Oct. 30, 2021	Jan. 30, 2021
Performance shares (in shares)	306,280	336,441
Vesting Upon Achievement of 2019-2021 Consolidated Pre-tax Income Growth Objectives [Member]
Performance shares (in shares)	95,811
Vesting Upon Achievement of 2020-2022 Consolidated Liquidity and Strategic Performance Objectives [Member]
Performance shares (in shares)	89,168
Vesting Upon Achievement of 2020-2022 Consolidated Earnings Before Interest and Taxes (EBIT) Objectives [Member]
Performance shares (in shares)	68,206
Vesting Upon Achievement of 2021 - 2023 Consolidated, Cumulative Earnings Before Interest, Taxes, Depreciation and Amortization Objectives [Member]
Performance shares (in shares)	39,821
Vesting Upon Achievement of 2021 - 2023 Consolidated Growth Revenue Objectives [Member]
Performance shares (in shares)	13,274

Note 7 - Income Taxes (Details Textual) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 30, 2021	Oct. 31, 2020	Oct. 30, 2021	Oct. 31, 2020
Effective Income Tax Rate Reconciliation, Percent, Total	25.10%	0.60%	24.30%	(8.00%)
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent			21.00%
Effective Income Tax Rate Reconciliation, Coronavirus Aid, Amount				$ 0.8
North America [Member]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount				$ 3.3

Note 8 - Stockholders' Equity - Changes in Stockholders' Equity (Details) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Oct. 30, 2021

Oct. 31, 2020

Oct. 30, 2021

Oct. 31, 2020

$ 85,135

$ 54,571

$ 67,308

$ 88,631

2,268

^[1]

2,846

499

372

441

1,293

1,334

719

(0)

1,642

115

120

(198)

5,923

1,660

23,138

(33,453)

(719)

(1,642)

(115)

93,064

56,699

93,064

56,699

Common Stock [Member]

160

156

159

152

(2)

(1)

(2)

(1)

Additional Paid-in Capital [Member]

163

160

163

160

^[1]

73,397

71,906

72,822

70,633

^[1]

2,265

(4)

2,838

491

^[1]

372

441

1,293

1,334

^[1]

718

1,640

114

^[1]

^[1]

^[1]

^[1]

(718)

(1,640)

(114)

AOCI Attributable to Parent [Member]

^[1]

75,316

72,344

75,316

72,344

^[2]

(12,579)

(12,303)

(12,615)

(12,079)

^[2]

^[2]

^[2]

^[2]

120

(198)

^[2]

^[2]

Retained Earnings [Member]

^[2]

(12,495)

(12,277)

(12,495)

(12,277)

24,157

(5,188)

6,942

29,925

5,923

1,660

23,138

(33,453)

$ 30,080

$ (3,528)

$ 30,080

$ (3,528)

[1]	Additional paid-in capital (“APIC”)
[2]	Accumulated other comprehensive income (loss) (“AOCI”)

Note 9 - Income Per Share (Details Textual) - shares	3 Months Ended		9 Months Ended
Note 9 - Income Per Share (Details Textual) - shares	Oct. 30, 2021	Oct. 31, 2020	Oct. 30, 2021	Oct. 31, 2020
Share-based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	52,812	822,360	242,445	849,351

Note 9 - Income Per Share - Computation Basic and Diluted Earnings Per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 30, 2021	Oct. 31, 2020	Oct. 30, 2021	Oct. 31, 2020
Net income (loss)	$ 5,923	$ 1,660	$ 23,138	$ (33,453)
Weighted average number of common shares outstanding - basic (in shares)	15,578,389	14,999,786	15,345,420	14,923,304
Dilutive effect of share-based awards: (in shares)	658,512	220,646	697,527	0
Weighted average number of common shares outstanding - dilutive (in shares)	16,236,901	15,220,432	16,042,947	14,923,304
Basic income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders (in dollars per share)	$ 0.38	$ 0.11	$ 1.51	$ (2.24)
Diluted income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders (in dollars per share)	$ 0.36	$ 0.11	$ 1.44	$ (2.24)

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

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Note 10 - Comprehensive Income (Loss) (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Oct. 30, 2021	Oct. 31, 2020
Translation Adjustment Functional to Reporting Currency, Gain (Loss), Reclassified to Earnings, Net of Tax	$ 0	$ 0

Note 11 - Segment Information (Details Textual)	9 Months Ended
Note 11 - Segment Information (Details Textual)	Oct. 30, 2021
Number of Operating Segments	3
Number of Reportable Segments	3

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	Oct. 30, 2021	Oct. 31, 2020	Oct. 30, 2021	Oct. 31, 2020	Jan. 30, 2021
Net sales to external customers	$ 95,139	$ 74,673	$ 281,560	$ 161,650
Income before income taxes	7,907	1,670	30,561	(30,977)
Capital expenditures, net	3,091	651	4,644	4,029
Depreciation and amortization	3,032	3,194	9,152	9,905
Total assets	271,998	259,437	271,998	259,437	$ 261,372
Direct to Consumer [Member]
Net sales to external customers	91,551	72,368	272,052	157,354
Income before income taxes	7,011	713	27,524	(31,802)
Capital expenditures, net	3,091	651	4,644	4,029
Depreciation and amortization	3,021	3,186	9,129	9,882
Total assets	254,697	244,030	254,697	244,030	246,341
Commercial [Member]
Net sales to external customers	2,749	1,858	7,804	3,056
Income before income taxes	561	803	2,727	997
Capital expenditures, net	0	0	0	0
Depreciation and amortization	11	8	23	23
Total assets	6,095	7,088	6,095	7,088	6,353
International Franchising [Member]
Net sales to external customers	839	447	1,704	1,240
Income before income taxes	335	154	310	(172)
Capital expenditures, net	0	0	0	0
Depreciation and amortization	0	0	0	0
Total assets	$ 11,206	$ 8,319	$ 11,206	$ 8,319	$ 8,678

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

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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
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Note 11 - Segment Information - Sales to External Customers and Long-lived Assets by Geographic Area (Details) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Oct. 30, 2021

Oct. 31, 2020

Oct. 30, 2021

Oct. 31, 2020

Jan. 30, 2021

$ 95,139

$ 74,673

$ 281,560

$ 161,650

95,139

74,673

281,560

161,650

48,221

55,421

48,221

55,421

$ 52,973

North America [Member]

^[1]

79,576

62,768

247,508

137,404

^[1]

79,576

62,768

247,508

137,404

^[1]

44,874

51,314

44,874

51,314

Europe [Member]

^[2]

14,753

11,320

32,257

23,126

^[2]

14,753

11,320

32,257

23,126

Other Geographic Region [Member]

^[2]

3,347

4,107

3,347

4,107

^[3]

810

585

1,795

1,120

^[3]

810

585

1,795

1,120

^[3]

$ 0

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