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Note 9 - Income Per Share - Computation Basic and Diluted Earnings Per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Apr. 29, 2023	Apr. 30, 2022
Net income	$ 14,608	$ 14,191
Weighted average number of common shares outstanding - basic (in shares)	14,457,858	15,475,731
Dilutive effect of share-based awards: (in shares)	517,072	488,702
Weighted average number of common shares outstanding - dilutive (in shares)	14,974,930	15,964,433
Basic net income per common share attributable to Build-A-Bear Workshop, Inc. stockholders (in dollars per share)	$ 1.01	$ 0.92
Diluted net income per common share attributable to Build-A-Bear Workshop, Inc. stockholders (in dollars per share)	$ 0.98	$ 0.89

- Definition

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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- Definition

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

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- Definition

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

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+ Details

Note 10 - Comprehensive Income (Loss)	3 Months Ended
Apr. 29, 2023
Notes to Financial Statements
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 on April 29, 2023 and April 30, 2022 was comprised entirely of foreign currency translation. For the thirteen weeks ended April 29, 2023 and April 30, 2022, the Company had no reclassifications out of accumulated other comprehensive income (loss).

Note 10 - Comprehensive Income (Loss)

3 Months Ended

Apr. 29, 2023

Notes to Financial Statements

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 on April 29, 2023 and April 30, 2022 was comprised entirely of foreign currency translation. For the thirteen weeks ended April 29, 2023 and April 30, 2022, the Company had no reclassifications out of accumulated other comprehensive income (loss).

Note 4 - Other Assets

3 Months Ended

Apr. 29, 2023

Notes to Financial Statements

Prepaid Expenses and Other Assets [Text Block]

4. Other Assets

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

	*April 29,*		*January 28,*		*April 30,*
	*2023*		*2023*		*2022*
Prepaid occupancy ⁽¹⁾	$	3,352	$	2,196	$	3,594
Prepaid merchandise (2)		-		6,047		44
Prepaid insurance		526		1,221		589
Prepaid gift card fees		768		835		1,305
Prepaid royalties		449		301		732
Prepaid taxes (3)		28		73		94
Other (4)		8,380		8,701		6,078
Total	$	13,503	$	19,374	$	12,436

	(1)	Prepaid occupancy consists of prepaid expenses related to variable non-lease components.
	(2)	Prepaid merchandise consists of prepaid purchase orders of inventory that are not in transit.
	(3)	Prepaid taxes consist of prepaid federal and state income tax.
	(4)	Other consists primarily of prepaid expense related to information technology maintenance contracts and software as a service.

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

	*April 29,*		*January 28,*		*April 30,*
	*2023*		*2023*		*2022*
Entertainment production asset	$	3,500	$	2,939	$	1,122
Deferred compensation		885		853		622
Other ⁽¹⁾		400		429		522
Total	$	4,785	$	4,221	$	2,266

(1)

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

Note 5 - Accrued Expenses (Tables)

3 Months Ended

Apr. 29, 2023

Notes Tables

Schedule of Accrued Liabilities [Table Text Block]

	*April 29,*		*January 28,*		*April 30,*
	*2023*		*2023*		*2022*
Accrued wages, bonuses and related expenses	$	12,602	$	23,767	$	15,045
Sales and value added taxes payable		2,148		4,561		2,629
Accrued rent and related expenses ⁽¹⁾		898		1,512		1,383
Current income taxes payable		7,524		3,418		4,387
Accrued Expense - Other ⁽²⁾		4,100		4,100		-
Total	$	27,272	$	37,358	$	23,444

Note 8 - Stockholders' Equity (Details Textual) - USD ($) $ / shares in Units, $ in Thousands			3 Months Ended
	Apr. 06, 2023	Nov. 30, 2021	Apr. 29, 2023	Apr. 30, 2022
Payments for Repurchase of Common Stock			$ 3,099	$ 8,138
Stock Repurchased During Period, Shares (in shares)			132,385
Stock Repurchase Program, Authorized Amount			$ 50,000
Dividends Payable, Amount Per Share (in dollars per share)	$ 1.50	$ 1.25
Dividends Payable, Date to be Paid	Apr. 06, 2023
Dividends Payable, Date of Record	Mar. 23, 2023
Dividends Payable, Date Declared		Nov. 30, 2021
Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member] \| Retained Earnings [Member]
Stockholders' Equity, Period Increase (Decrease)			$ 800

Note 3 - Leases

3 Months Ended

Apr. 29, 2023

Notes to Financial Statements

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 given 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 weeks ended April 29, 2023 and April 30, 2022 (in thousands).

	*Thirteen weeks ended*
	*April 29, 2023*		*April 30, 2022*

Operating lease costs		8,982		8,344
Variable lease costs (1)		2,126		2,130
Short term lease costs		15		18
Total Operating Lease costs	$	11,123	$	10,492

(1)

Variable lease costs consist of leases with variable rent structures, which are intended to increase flexibility in an environment with expected high sales volatility and provide a natural hedge against potential sales declines.

Other information

The table below presents supplemental cash flow information related to leases for the thirteen weeks ended April 29, 2023 and April 30, 2022 (in thousands).

	*Thirteen weeks ended*
	*April 29, 2023*		*April 30, 2022*
Operating cash flows for operating leases		9,684		8,741

As of April 29, 2023 and April 30, 2022, the weighted-average remaining operating lease term was 4.0 years and 4.5 years, respectively, and the weighted-average discount rate was 6.3% and 6.0%, respectively, for operating leases recognized on the Company's Condensed Consolidated Balance Sheets.

For the thirteen weeks ended April 29, 2023 and April 30, 2022 the Company did not incur impairment charges against its right-of-use operating lease assets.

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
2023		24,580
2024		27,976
2025		18,437
2026		11,291
2027		6,650
Thereafter		9,817
Total minimum lease payments		98,751
Less: amount of lease payments representing interest		11,878
Present value of future minimum lease payments		86,873
Less: current obligations under leases		(27,843	)
Long-term lease obligations	$	59,030

As of April 29, 2023, the Company had additional executed leases that had not yet commenced with operating lease liabilities of $0.4 million. These leases are expected to commence in the second quarter of fiscal 2023 with lease terms of two to five years.

Note 11 - Segment Information (Details Textual)	3 Months Ended
Note 11 - Segment Information (Details Textual)	Apr. 29, 2023
Number of Operating Segments	3
Number of Reportable Segments	3

Note 7 - Income Taxes

3 Months Ended

Apr. 29, 2023

Notes to Financial Statements

Income Tax Disclosure [Text Block]

7. Income Taxes

The Company's effective tax rate was 24.5% for the thirteen weeks ended April 29, 2023 compared to 22.0% for the thirteen weeks ended April 30, 2022. In the first quarter of fiscal 2023, the effective tax rate differed from the statutory rate of 21% primarily due to state income tax expense. In the first quarter of fiscal 2022, the 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. In addition, in the first quarter of fiscal 2023 and 2022, the Company maintains a full valuation allowance for its deferred tax assets in certain foreign jurisdictions.

- 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.

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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-2

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482603/740-30-50-2

+ Details

Note 11 - Segment Information - Sales to External Customers and Long-lived Assets by Geographic Area (Details) - USD ($)
$ in Thousands

3 Months Ended

Apr. 29, 2023

Apr. 30, 2022

Jan. 28, 2023

Net sales to external customers

$ 120,050

$ 117,662

Property and equipment, net

50,385

46,691

$ 50,759

North America [Member]

Net sales to external customers

^[1]

106,864

103,174

Property and equipment, net

^[1]

47,780

43,899

Europe [Member]

Net sales to external customers

^[2]

12,658

13,995

Property and equipment, net

^[2]

2,605

2,792

Other Geographic Region [Member]

Net sales to external customers

^[3]

528

493

Property and equipment, net

^[3]

$ 0

[1]	North America includes corporately-operated locations in the United States and Canada.
[2]	Europe includes corporately-operated locations in the U.K. and Ireland.
[3]	Other includes franchise businesses outside of North America and Europe

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 924
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479941/924-10-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (a)
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (b)
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-SubTopic 10
-Name Accounting Standards Codification
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-Paragraph 32
-Subparagraph (b)
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-Topic 280
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-Paragraph 40
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-Section 50
-Paragraph 4
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-4

+ Details

Note 1 - Basis of Presentation

3 Months Ended

Apr. 29, 2023

Notes to Financial Statements

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 28, 2023 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 28, 2023, which were included in the Company’s Annual Report on Form 10-K filed with the SEC on April 13, 2023.

Certain prior period amounts in the notes to the condensed consolidated financial statements have been reclassified to conform to the current period presentation. These reclassifications did not affect net earnings attributable to Build-A-Bear Workshop, Inc.

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 28, 2023. An update and supplement to these policies is needed for the Company's accounting for credit impairment as a result of a recently adopted accounting standard during the first quarter of fiscal 2023.

Cash, Cash Equivalents, and Restricted Cash

Cash and cash equivalents include cash, money market funds, and short-term highly liquid investments with an original maturity of three months or less held in both domestic and foreign financial institutions. In addition, the Company has a long-term deposit to satisfy contractual terms with the UK Customs Authority (unrelated to the matter discussed in Note 10 - Commitments and Contingencies). The Company also has deposits from franchisees under contractual agreements which are refundable. The long-term and franchisee deposits are considered restricted cash and disclosed within the supplemental disclosure within the consolidated statement of cash flows. Cash equivalents also include amounts due from third-party financial institutions for credit and debit card transactions. The carrying amount of cash and cash equivalents approximates fair value, given the short maturity of those instruments

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

Receivables

Receivables consist primarily of amounts due to the Company in relation to wholesale and corporate product sales, franchisee royalties and product sales, tenant allowances, certain amounts due from taxing authorities, receivables due from insurance providers, 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. At the beginning of fiscal 2023, the Company adopted ASU No. 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.” This ASU requires entities to report “expected” credit losses on financial instruments and other commitments to extend credit rather than the current “incurred loss” model. These expected credit losses for financial assets held at the reporting date are to be based on historical experience, current conditions, and reasonable and supportable forecasts. Upon adoption, the Company recognized a charge of $0.8 million to the opening balance of retained earnings which represents a reduction in its account receivable balance associated with expected credit losses.

Note 6 - Stock-based Compensation - Outstanding Performance Shares (Details) - shares	Apr. 29, 2023	Jan. 28, 2023
Earned Restricted Shares [Member]
Performance shares (in shares)	215,130
Performance Shares [Member]
Performance shares (in shares)	202,929	295,048
Performance Shares [Member] \| Vesting Upon Achievement of 2021 - 2023 Consolidated, Cumulative Earnings Before Interest, Taxes, Depreciation and Amortization Objectives [Member]
Performance shares (in shares)	39,821
Performance Shares [Member] \| Vesting Upon Achievement of 2021 - 2023 Consolidated Growth Revenue Objectives [Member]
Performance shares (in shares)	13,274
Performance Shares [Member] \| Vesting Upon Achievement of 2022 - 2024 Consolidated, Cumulative Earnings Before Interest, Taxes, Depreciation and Amortization Objectives [Member]
Performance shares (in shares)	63,435
Performance Shares [Member] \| Vesting Upon Achievement of 2022 - 2024 Consolidated Growth Revenue Objectives [Member]
Performance shares (in shares)	21,145
Performance Shares [Member] \| Vesting Upon Achievement of 2023 - 2025 Pretax Income Growth Objectives [Member]
Performance shares (in shares)	42,415
Performance Shares [Member] \| Vesting Upon Achievement of 2023 - 2025 Consolidated Revenue Growth Objectives [Member]
Performance shares (in shares)	22,839

Note 1 - Basis of Presentation (Details Textual) - USD ($) $ in Thousands	Apr. 29, 2023	Jan. 29, 2023	Jan. 28, 2023	Apr. 30, 2022
Retained Earnings (Accumulated Deficit)	$ 50,676		$ 61,375	$ 38,872
Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member]
Retained Earnings (Accumulated Deficit)		$ (800)

- Definition

Amount of accumulated undistributed earnings (deficit).

+ References + Details

Note 9 - Income Per Share (Tables)

3 Months Ended

Apr. 29, 2023

Notes Tables

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

	*Thirteen weeks ended*
	*April 29,*		*April 30,*
	*2023*		*2022*
NUMERATOR:
Net income	$	14,608	$	14,191

DENOMINATOR:
Weighted average number of common shares outstanding - basic		14,457,858		15,475,731
Dilutive effect of share-based awards:		517,072		488,702
Weighted average number of common shares outstanding - dilutive		14,974,930		15,964,433

Basic net income per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$	1.01	$	0.92
Diluted net income per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$	0.98	$	0.89

Note 6 - Stock-based Compensation (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Apr. 29, 2023	Apr. 30, 2022	Apr. 14, 2020
Options and Restricted Stock [Member]
Share-Based Payment Arrangement, Expense	$ 1,100	$ 700
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 4,800
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	2 years 1 month 6 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	$ 0	$ 1,600
Performance Shares [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Granted in Period, Fair Value	$ 600
Incentive Plan 2020 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)			1,000,000

Note 12 - Contingencies

3 Months Ended

Apr. 29, 2023

Notes to Financial Statements

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 Appeal for permission to appeal certain elements of the Upper Tribunal decision and, in early November 2021, a judge granted the Company's petition for permission to appeal those elements of the Upper Tribunal decision on some, but not all, of the grounds of appeal that the Company had put forward. An appeal was heard by the Court of Appeal during the first quarter of fiscal 2022, and the Court of Appeal dismissed the appeal in the third quarter of fiscal 2022. During the fourth quarter of fiscal 2022, the UK Supreme Court declined to hear the appeal. The Company is engaging with the customs authority to attempt to resolve all outstanding issues following the application of the determined principles. The case will return to the lower tribunal for a final ruling if outstanding issues cannot be resolved. 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 April 29, 2023, the Company had a gross receivable balance of $4.6 million and a reserve of $3.5 million, leaving a net receivable of $1.1 million. The Company believes that the outcome of this dispute will not have a material adverse impact on the results of operations, liquidity, or financial position of the Company.

In August 2021, a putative class action lawsuit was filed against Build-A-Bear Workshop, Inc., asserting claims under the Telephone Consumer Protection Act (the "TCPA") alleging that the Company continued to send marketing text messages to mobile phone numbers registered on the National Do Not Call Registry after allegedly opting-out of receiving them. Statutory damages under the TCPA are assessed at $500 per violation (i.e. per text message), and up to $1,500 per violation if the violation was knowing or willful. The Company has reached a settlement with the Plaintiff and an insurance carrier which, if the settlement receives final approval by the Court, is not expected to result in a significant expense for the Company.

Document And Entity Information - shares	3 Months Ended
Document And Entity Information - shares	Apr. 29, 2023	Jun. 05, 2023
Document Information [Line Items]
Entity Central Index Key	0001113809
Entity Registrant Name	BUILD-A-BEAR WORKSHOP INC
Amendment Flag	false
Current Fiscal Year End Date	--01-27
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2023
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Apr. 29, 2023
Document Transition Report	false
Entity File Number	001-32320
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	43-1883836
Entity Address, Address Line One	415 South 18th St.
Entity Address, City or Town	St. Louis
Entity Address, State or Province	MO
Entity Address, Postal Zip Code	63103
City Area Code	314
Local Phone Number	423-8000
Title of 12(b) Security	Common stock
Trading Symbol	BBW
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		14,527,013

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Apr. 29, 2023	Jan. 28, 2023	Apr. 30, 2022
Current assets:
Cash and cash equivalents	$ 32,819	$ 42,198	$ 26,093
Inventories, net	66,489	70,485	77,366
Receivables, net	13,307	15,374	11,838
Prepaid expenses and other current assets	13,503	19,374	12,436
Total current assets	126,118	147,431	127,733
Operating lease right-of-use asset	73,780	71,791	72,126
Property and equipment, net	50,385	50,759	46,691
Deferred Tax Assets	6,642	6,592	7,609
Other assets, net	4,785	4,221	2,266
Total Assets	261,710	280,794	256,425
Current liabilities:
Accounts payable	13,686	10,286	19,930
Accrued expenses	27,272	37,358	23,444
Operating lease liability short term	27,843	27,436	23,470
Gift cards and customer deposits	18,637	19,425	18,770
Deferred revenue and other	5,010	6,646	3,881
Total current liabilities	92,448	101,151	89,495
Operating lease liability long term	59,030	59,080	66,617
Other long-term liabilities	1,260	1,446	1,774
Stockholders' equity:
Preferred stock, par value $0.01, Shares authorized: 15,000,000; No shares issued or outstanding at April 29, 2023, January 28, 2023 and April 30, 2022	0	0	0
Common stock, par value $0.01, Shares authorized: 50,000,000; Issued and outstanding: 14,935,825, 14,802,338, and 15,685,750 shares, respectively	149	148	157
Additional paid-in capital	70,324	69,868	71,962
Accumulated other comprehensive loss	(12,177)	(12,274)	(12,452)
Retained earnings	50,676	61,375	38,872
Total stockholders' equity	108,972	119,117	98,539
Total Liabilities and Stockholders' Equity	$ 261,710	$ 280,794	$ 256,425

Note 9 - Income Per Share

3 Months Ended

Apr. 29, 2023

Notes to Financial Statements

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*
	*April 29,*		*April 30,*
	*2023*		*2022*
NUMERATOR:
Net income	$	14,608	$	14,191

DENOMINATOR:
Weighted average number of common shares outstanding - basic		14,457,858		15,475,731
Dilutive effect of share-based awards:		517,072		488,702
Weighted average number of common shares outstanding - dilutive		14,974,930		15,964,433

Basic net income per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$	1.01	$	0.92
Diluted net income per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$	0.98	$	0.89

In calculating the diluted income per share for the thirteen weeks ended April 29, 2023, there were 9,069 shares of common stock 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 weeks ended April 30, 2022, there were 63,529 shares of common stock 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 3 - Leases (Tables)

3 Months Ended

Apr. 29, 2023

Notes Tables

Lease, Cost [Table Text Block]

	*Thirteen weeks ended*
	*April 29, 2023*		*April 30, 2022*

Operating lease costs		8,982		8,344
Variable lease costs (1)		2,126		2,130
Short term lease costs		15		18
Total Operating Lease costs	$	11,123	$	10,492

	*Thirteen weeks ended*
	*April 29, 2023*		*April 30, 2022*
Operating cash flows for operating leases		9,684		8,741

Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]

Operating Leases
2023		24,580
2024		27,976
2025		18,437
2026		11,291
2027		6,650
Thereafter		9,817
Total minimum lease payments		98,751
Less: amount of lease payments representing interest		11,878
Present value of future minimum lease payments		86,873
Less: current obligations under leases		(27,843	)
Long-term lease obligations	$	59,030

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

Apr. 29, 2023

Jan. 28, 2023

Apr. 30, 2022

Accrued wages, bonuses and related expenses

$ 12,602

$ 23,767

$ 15,045

Sales and value added taxes payable

2,148

4,561

2,629

Accrued rent and related expenses

^[1]

898

1,512

1,383

Current income taxes payable

7,524

3,418

4,387

Accrued Expense - Other (2)

^[2]

4,100

Total

$ 27,272

$ 37,358

$ 23,444

[1]	Accrued rent and related expenses consist of accrued costs associated with non-lease components.
[2]	Accrued expense - Other consists of accrued costs associated with a legal reserve accrual.

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

3 Months Ended

Apr. 29, 2023

Apr. 30, 2022

Balance

$ 119,117

$ 93,683

Shares issued under employee stock plans

693

540

Stock-based compensation

389

429

Shares withheld in lieu of tax withholdings

(0)

2,179

Share Repurchase

(3,099)

(8,138)

Cash Dividends

(22,048)

Other

(4)

Other comprehensive income

Net income

14,608

14,191

Balance, ending

108,972

98,539

Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]

Balance

Cumulative Effect, Period of Adoption, Adjusted Balance [Member] | Accounting Standards Update 2016-13 [Member]

Balance

118,332

93,683

Common Stock [Member]

Balance

148

162

Shares issued under employee stock plans

Stock-based compensation

Shares withheld in lieu of tax withholdings

(0)

Share Repurchase

(1)

(6)

Cash Dividends

Other

Other comprehensive income

Net income

Balance, ending

149

157

Common Stock [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]

Balance

Common Stock [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member] | Accounting Standards Update 2016-13 [Member]

Balance

148

162

Additional Paid-in Capital [Member]

Balance

^[1]

69,868

75,490

Shares issued under employee stock plans

^[1]

691

538

Stock-based compensation

^[1]

389

429

Shares withheld in lieu of tax withholdings

(0)

2,178

Share Repurchase

^[1]

(624)

(2,313)

Cash Dividends

Other

^[1]

(4)

Other comprehensive income

^[1]

Net income

^[1]

Balance, ending

^[1]

70,324

71,962

Additional Paid-in Capital [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]

Balance

Additional Paid-in Capital [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member] | Accounting Standards Update 2016-13 [Member]

Balance

69,868

75,490

AOCI Attributable to Parent [Member]

Balance

^[2]

(12,274)

(12,470)

Shares issued under employee stock plans

^[2]

Stock-based compensation

^[2]

Shares withheld in lieu of tax withholdings

(0)

Share Repurchase

^[2]

Cash Dividends

Other

^[2]

Other comprehensive income

^[2]

Net income

^[2]

Balance, ending

^[2]

(12,177)

(12,452)

AOCI Attributable to Parent [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]

Balance

AOCI Attributable to Parent [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member] | Accounting Standards Update 2016-13 [Member]

Balance

(12,274)

(12,470)

Retained Earnings [Member]

Balance

61,375

30,501

Shares issued under employee stock plans

Stock-based compensation

Shares withheld in lieu of tax withholdings

(0)

Share Repurchase

(2,474)

(5,819)

Cash Dividends

(22,048)

Other

Other comprehensive income

Net income

14,608

14,190

Balance, ending

50,676

38,872

Retained Earnings [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]

Balance

(785)

Retained Earnings [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member] | Accounting Standards Update 2016-13 [Member]

Balance

$ 60,590

$ 30,501

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

Note 2 - Revenue

3 Months Ended

Apr. 29, 2023

Notes to Financial Statements

Revenue from Contract with Customer [Text Block]

2. Revenue

Currently, most of 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 93% of consolidated revenue for the first quarter of fiscal 2023. The majority of these sales transactions were single performance obligations that were recorded when control of merchandise 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-operated stores, other retail-delivered operations and e-commerce demand (orders generated online to be fulfilled from either the Company's warehouse or its stores). 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 its products, 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, three-quarters of gift cards are redeemed within three years of issuance and over the last three years, approximately 60% of gift cards issued have been redeemed within the first twelve months. In addition, unredeemed gift cards or breakage revenue is recorded in proportion to the customer’s redemption period using an estimated breakage rate based on historical experience. In regard to the consolidated balance sheet, contract liabilities for gift cards are classified as gift cards and customer deposits.

Subsequent to stores reopening following shutdowns caused by the COVID pandemic, the Company has experienced lower redemptions of its gift cards for all periods of outstanding activated cards compared to pre-pandemic redemption patterns (fiscal year 2019 and earlier), which impacts the gift card breakage rate. The Company utilizes historical redemption data to develop a model to analyze the amount of breakage expected for gift cards sold to consumers and business partners. The Company continues to evaluate expected breakage annually and adjusts the breakage rates in the fourth quarter of each year, or other times, if significant changes in customer behavior are detected. Changes to breakage estimates impact revenue recognition prospectively. Further, given the magnitude of the Company's gift card liability, the changes in breakage rates could have a significant impact on the amount of breakage revenue recognized in future periods.

For certain qualifying transactions, a portion of revenue transactions are deferred for the obligation related to the Company’s loyalty program or when a material right in the form of a future discount is granted. In these transactions, the transaction price is allocated to the separate performance obligations based on the relative standalone selling price. The standalone selling price for the points earned for the Company’s loyalty program is estimated using the net retail value of the merchandise purchased, adjusted for estimated breakage based on historical redemption patterns. The revenue associated with the initial merchandise purchased is recognized immediately and the value assigned to the points is deferred until the points are redeemed, forfeited or expired. The Company issues certificates daily to loyalty program members who have earned 100 or more points in North America and 50 points or more in the U.K. with certificates historically expiring in six months if not redeemed. The Company assesses the redemption rates of its certifications on a quarterly basis to update the rate at which loyalty program points turn into certifications and the rate that certifications are redeemed. In regard to the consolidated balance sheet, contract liabilities related to the loyalty program are classified as deferred revenue and other.

The Company’s commercial segment includes transactions with other businesses and is 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. 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, as 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. These capitalized costs for the thirteen weeks ended April 29, 2023 are not material to the financial statements.

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-9

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-10

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-15

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-13

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 606
-Publisher FASB
-URI https://asc.fasb.org//606/tableOfContent

+ Details

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

Apr. 29, 2023

Jan. 28, 2023

Apr. 30, 2022

Entertainment production asset

$ 3,500

$ 2,939

$ 1,122

Deferred compensation

885

853

622

Other (1)

^[1]

400

429

522

Total

$ 4,785

$ 4,221

$ 2,266

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

Note 6 - Stock-based Compensation

3 Months Ended

Apr. 29, 2023

Notes to Financial Statements

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 granting 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 April 29, 2023 and April 30, 2022, selling, general and administrative expense included stock-based compensation expense of $1.1 million and $0.7 million, respectively. As of April 29, 2023, there was $4.8 million of total unrecognized compensation expense related to unvested restricted stock awards which is expected to be recognized over a weighted-average period of 2.1 years.

The following table is a summary of the balances and activity for stock options for the thirteen weeks ended April 29, 2023:

	*Options*
	*Shares*			*Weighted Average Exercise Price*
Outstanding, January 28, 2023		177,519		$	14.20
Granted		-			-
Exercised		(7,308	)		12.84
Forfeited		-			-
Canceled or expired		-			-
Outstanding, April 29, 2023		170,211		$	14.26

The following table is a summary of the balances and activity related to time-based and performance-based restricted stock for the thirteen weeks ended April 29, 2023:

	*Time-Based Restricted Stock*				*Performance-Based Restricted Stock*
	*Shares*		*Weighted Average Grant Date Fair Value*		*Shares*			*Weighted Average Grant Date Fair Value*
Outstanding, January 28, 2023		287,983	$	8.78		295,048		$	8.13
Granted		43,437		24.75		65,254			24.75
Vested		-		-		-			-
Earned		215,130		2.78		(157,373	)		2.78
Forfeited		-		-		-			-
Canceled or expired		-		-		-			-
Outstanding, April 29, 2023		546,550	$	7.69		202,929		$	8.13

During the thirteen weeks ended April 29, 2023, there were no shares that vested within the period. Performance shares totaling a fair value of $0.6 million were earned during the first quarter of fiscal 2023 and will vest in the second quarter of fiscal 2023. For the thirteen weeks ended April 30, 2022, the total fair value of shares vested was $1.6 million.

The outstanding performance shares as of April 29, 2023 consist of the following:

	*Performance Shares*
Earned Shares subject to time-based restrictions at actual		215,130

Unearned shares subject to performance-based restrictions at target:
2021 - 2023 consolidated, cumulative earnings before interest, taxes, depreciation and amortization (EBITDA) objectives		39,821
2021 - 2023 consolidated revenue growth objectives		13,274
2022 - 2024 consolidated, earnings before interest, taxes, depreciation and amortization (EBITDA) growth objectives		63,435
2022 - 2024 consolidated revenue growth objectives		21,145
2023 - 2025 consolidated pre-tax income growth objectives		42,415
2023 - 2025 consolidated revenue growth objectives		22,839
Performance shares outstanding, April 29, 2023		202,929

Condensed Consolidated Statements of Operations and Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Apr. 29, 2023	Apr. 30, 2022
Revenues:
Revenue	$ 120,050	$ 117,662
Costs and expenses:
Cost of merchandise sold	55,147	55,834
Consolidated gross profit	64,903	61,828
Selling, general and administrative expense	45,626	43,620
Interest (income) expense, net	(76)	18
Income before income taxes	19,353	18,190
Income tax expense	4,745	3,999
Net income	14,608	14,191
Foreign currency translation adjustment	97	18
Comprehensive income	$ 14,705	$ 14,209
Income per common share:
Basic (in dollars per share)	$ 1.01	$ 0.92
Diluted (in dollars per share)	$ 0.98	$ 0.89
Shares used in computing common per share amounts:
Basic (in shares)	14,457,858	15,475,731
Diluted (in shares)	14,974,930	15,964,433
Retail [Member]
Revenues:
Revenue	$ 112,096	$ 112,890
Costs and expenses:
Cost of merchandise sold	50,904	53,600
Commercial Product and Service [Member]
Revenues:
Revenue	6,688	4,286
Costs and expenses:
Cost of merchandise sold	3,358	1,946
International Franchising [Member]
Revenues:
Revenue	1,266	486
Costs and expenses:
Cost of merchandise sold	$ 885	$ 288

Note 6 - Stock-based Compensation - Activity for Time-based and Performance-based Restricted Stock (Details)	3 Months Ended
	Apr. 29, 2023 $ / shares shares
Restricted Stock [Member]
Outstanding (in shares) \| shares	287,983
Outstanding, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 8.78
Granted (in shares) \| shares	43,437
Granted, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 24.75
Vested (in shares) \| shares	0
Vested, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 0
Earned (in shares) \| shares	215,130
Earned, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 2.78
Forfeited (in shares) \| shares	0
Forfeited, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 0
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	546,550
Outstanding, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 7.69
Performance Shares [Member]
Outstanding (in shares) \| shares	295,048
Outstanding, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 8.13
Granted (in shares) \| shares	65,254
Granted, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 24.75
Vested (in shares) \| shares	0
Vested, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 0
Earned (in shares) \| shares	(157,373)
Earned, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 2.78
Forfeited (in shares) \| shares	0
Forfeited, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 0
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	202,929
Outstanding, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 8.13

Note 11 - Segment Information (Tables)

3 Months Ended

Apr. 29, 2023

Notes Tables

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

	*Direct-to-*				*International*
	*Consumer*		*Commercial*		*Franchising*		*Total*
Thirteen weeks ended April 29, 2023
Net sales to external customers	$	112,096	$	6,688	$	1,266	$	120,050
Income before income taxes		15,955		2,890		508		19,353
Capital expenditures		3,065		-		-		3,065
Depreciation and amortization		2,973		107		-		3,080
Thirteen weeks ended April 30, 2022
Net sales to external customers	$	112,890	$	4,286	$	486	$	117,662
Income before income taxes		15,993		1,989		208		18,190
Capital expenditures		1,070		-		-		1,070
Depreciation and amortization		3,032		218		-		3,250
Total Assets as of:
April 29, 2023	$	253,338	$	6,902	$	1,470	$	261,710
January 28, 2023		272,221		7,466		1,107		280,794
April 30, 2022		249,587		5,580		1,258		256,425

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 April 29, 2023
Net sales to external customers	$	106,864	$	12,658	$	528	$	120,050
Property and equipment, net	$	47,780	$	2,605	$	-	$	50,385
Thirteen weeks ended April 30, 2022
Net sales to external customers	$	103,174	$	13,995	$	493	$	117,662
Property and equipment, net	$	43,899	$	2,792	$	-	$	46,691

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

Apr. 29, 2023

Jan. 28, 2023

Apr. 30, 2022

Prepaid occupancy

^[1]

$ 3,352

$ 2,196

$ 3,594

Prepaid merchandise (2)

^[2]

6,047

Prepaid insurance

526

1,221

589

Prepaid gift card fees

768

835

1,305

Prepaid royalties

449

301

732

Prepaid taxes

^[3],[4]

Other

^[5]

8,380

8,701

6,078

Total

$ 13,503

$ 19,374

$ 12,436

[1]	Prepaid occupancy consists of prepaid expenses related to variable non-lease components.
[2]	Prepaid merchandise consists of prepaid purchase orders of inventory that are not in transit.
[3]	Prepaid taxes consist of prepaid federal and state income tax.
[4]	Prepaid taxes consist of prepaid federal and state income tax.
[5]	Other consists primarily of prepaid expense related to information technology maintenance contracts and software as a service.

Note 4 - Other Assets (Tables)

3 Months Ended

Apr. 29, 2023

Notes Tables

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

	*April 29,*		*January 28,*		*April 30,*
	*2023*		*2023*		*2022*
Prepaid occupancy ⁽¹⁾	$	3,352	$	2,196	$	3,594
Prepaid merchandise (2)		-		6,047		44
Prepaid insurance		526		1,221		589
Prepaid gift card fees		768		835		1,305
Prepaid royalties		449		301		732
Prepaid taxes (3)		28		73		94
Other (4)		8,380		8,701		6,078
Total	$	13,503	$	19,374	$	12,436

Schedule of Other Assets, Noncurrent [Table Text Block]

	*April 29,*		*January 28,*		*April 30,*
	*2023*		*2023*		*2022*
Entertainment production asset	$	3,500	$	2,939	$	1,122
Deferred compensation		885		853		622
Other ⁽¹⁾		400		429		522
Total	$	4,785	$	4,221	$	2,266

Note 12 - Contingencies (Details Textual) $ in Millions	Apr. 29, 2023 USD ($)
Litigation Receivable, Gross	$ 4.6
Litigation Receivables, Reserve	3.5
Litigation Receivables, Net	$ 1.1

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Apr. 29, 2023	Jan. 28, 2023	Apr. 30, 2022
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	15,000,000	15,000,000	15,000,000
Preferred stock, shares issued (in shares)	0	0	0
Preferred stock, shares outstanding (in shares)	0	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	50,000,000	50,000,000	50,000,000
Common stock, shares issued (in shares)	14,935,825	14,802,338	15,685,750
Common stock, shares outstanding (in shares)	14,935,825	14,802,338	15,685,750

Note 5 - Accrued Expenses

3 Months Ended

Apr. 29, 2023

Notes to Financial Statements

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

5. Accrued Expenses

Accrued expenses consist of the following (in thousands):

	*April 29,*		*January 28,*		*April 30,*
	*2023*		*2023*		*2022*
Accrued wages, bonuses and related expenses	$	12,602	$	23,767	$	15,045
Sales and value added taxes payable		2,148		4,561		2,629
Accrued rent and related expenses ⁽¹⁾		898		1,512		1,383
Current income taxes payable		7,524		3,418		4,387
Accrued Expense - Other ⁽²⁾		4,100		4,100		-
Total	$	27,272	$	37,358	$	23,444

(1)

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

(2)

Accrued expense - Other consists of accrued costs associated with a legal reserve accrual.

Note 11 - Segment Information

3 Months Ended

Apr. 29, 2023

Notes to Financial Statements

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-operated locations and other retail delivery operations in the U.S., Canada, Ireland and the 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 select countries 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 April 29, 2023
Net sales to external customers	$	112,096	$	6,688	$	1,266	$	120,050
Income before income taxes		15,955		2,890		508		19,353
Capital expenditures		3,065		-		-		3,065
Depreciation and amortization		2,973		107		-		3,080
Thirteen weeks ended April 30, 2022
Net sales to external customers	$	112,890	$	4,286	$	486	$	117,662
Income before income taxes		15,993		1,989		208		18,190
Capital expenditures		1,070		-		-		1,070
Depreciation and amortization		3,032		218		-		3,250
Total Assets as of:
April 29, 2023	$	253,338	$	6,902	$	1,470	$	261,710
January 28, 2023		272,221		7,466		1,107		280,794
April 30, 2022		249,587		5,580		1,258		256,425

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 April 29, 2023
Net sales to external customers	$	106,864	$	12,658	$	528	$	120,050
Property and equipment, net	$	47,780	$	2,605	$	-	$	50,385
Thirteen weeks ended April 30, 2022
Net sales to external customers	$	103,174	$	13,995	$	493	$	117,662
Property and equipment, net	$	43,899	$	2,792	$	-	$	46,691

For purposes of this table only:

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

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

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

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-15

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-31

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-42

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
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+ Details

Note 8 - Stockholders' Equity

3 Months Ended

Apr. 29, 2023

Notes to Financial Statements

Equity [Text Block]

8. Stockholders’ Equity

The following table sets forth the changes in stockholders’ equity (in thousands) for the thirteen weeks ended April 29, 2023 and April 30, 2022 (in thousands):

	*For the thirteen weeks ended April 29, 2023*															*For the thirteen weeks ended April 30, 2022*

	*Common*									*Retained*						*Common*									*Retained*
	*stock*			*APIC (1)*			*AOCI (2)*			*earnings*			*Total*			*stock*			*APIC (1)*			*AOCI (2)*			*earnings*			*Total*
Balance, beginning	$	148		$	69,868		$	(12,274	)	$	61,375		$	119,117		$	162		$	75,490		$	(12,470	)	$	30,501		$	93,683
Adoption of new accounting standard										$	(785	)
Subtotal	$	148		$	69,868		$	(12,274	)	$	60,590		$	118,332		$	162		$	75,490		$	(12,470	)	$	30,501		$	93,683
Shares issued under employee stock plans		2			691			-			-			693			2			538			-			-			540
Stock-based compensation		-			389			-			-			389			-			429			-			-			429
Shares withheld in lieu of tax withholdings		-			-			-			-			-			(1	)		(2,178	)		-			-			(2,179	)
Share Repurchase		(1	)		(624	)		-			(2,474	)		(3,099	)		(6	)		(2,313	)		-			(5,819	)		(8,138	)
Cash Dividends		-			-			-			(22,048	)		(22,048	)		-			-			-			-			-
Other		-			-			-			-			-			-			(4	)		-			-			(4	)
Other comprehensive income		-			-			97			-			97			-			-			18			-			18
Net income		-			-			-			14,608			14,608			-			-			-			14,190			14,190
Balance, ending	$	149		$	70,324		$	(12,177	)	$	50,676		$	108,972		$	157		$	71,962		$	(12,452	)	$	38,872		$	98,539

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

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

For the thirteen weeks ended April 29, 2023, the Company recorded credit impairment charges of $0.8 million on trade receivables into retained earnings as a result of the adoption of ASC 326 - Credit Impairment.

During the first quarter of fiscal 2023, the Company utilized $3.1 million in cash to repurchase 132,385 shares under its $50.0 million program that was authorized by its Board of Directors on August 31, 2022. The Company's Board of Directors also authorized a special cash dividend of $1.50 per share that was paid on April 6, 2023, to all stockholders of record as of March 23, 2023, following a $1.25 per share special cash dividend declared on November 30, 2021.

- Definition

The entire disclosure for equity.

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+ Details

Note 9 - Income Per Share (Details Textual) - shares	3 Months Ended
Note 9 - Income Per Share (Details Textual) - shares	Apr. 29, 2023	Apr. 30, 2022
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	9,069	63,529

Note 3 - Leases - Lease Costs (Details) - USD ($)
$ in Thousands

3 Months Ended

Apr. 29, 2023

Apr. 30, 2022

Operating lease costs

$ 8,982

$ 8,344

Variable lease costs (1)

^[1]

2,126

2,130

Short term lease costs

Total Operating Lease costs

11,123

10,492

Operating cash flows for operating leases

$ 9,684

$ 8,741

[1]	Variable lease costs consist of leases with variable rent structures, which are intended to increase flexibility in an environment with expected high sales volatility and provide a natural hedge against potential sales declines.

Note 6 - Stock-based Compensation (Tables)

3 Months Ended

Apr. 29, 2023

Notes Tables

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

	*Options*
	*Shares*			*Weighted Average Exercise Price*
Outstanding, January 28, 2023		177,519		$	14.20
Granted		-			-
Exercised		(7,308	)		12.84
Forfeited		-			-
Canceled or expired		-			-
Outstanding, April 29, 2023		170,211		$	14.26

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 28, 2023		287,983	$	8.78		295,048		$	8.13
Granted		43,437		24.75		65,254			24.75
Vested		-		-		-			-
Earned		215,130		2.78		(157,373	)		2.78
Forfeited		-		-		-			-
Canceled or expired		-		-		-			-
Outstanding, April 29, 2023		546,550	$	7.69		202,929		$	8.13

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

	*Performance Shares*
Earned Shares subject to time-based restrictions at actual		215,130

Unearned shares subject to performance-based restrictions at target:
2021 - 2023 consolidated, cumulative earnings before interest, taxes, depreciation and amortization (EBITDA) objectives		39,821
2021 - 2023 consolidated revenue growth objectives		13,274
2022 - 2024 consolidated, earnings before interest, taxes, depreciation and amortization (EBITDA) growth objectives		63,435
2022 - 2024 consolidated revenue growth objectives		21,145
2023 - 2025 consolidated pre-tax income growth objectives		42,415
2023 - 2025 consolidated revenue growth objectives		22,839
Performance shares outstanding, April 29, 2023		202,929

Note 8 - Stockholders' Equity (Tables)

3 Months Ended

Apr. 29, 2023

Notes Tables

Schedule of Stockholders Equity [Table Text Block]

	*For the thirteen weeks ended April 29, 2023*															*For the thirteen weeks ended April 30, 2022*

	*Common*									*Retained*						*Common*									*Retained*
	*stock*			*APIC (1)*			*AOCI (2)*			*earnings*			*Total*			*stock*			*APIC (1)*			*AOCI (2)*			*earnings*			*Total*
Balance, beginning	$	148		$	69,868		$	(12,274	)	$	61,375		$	119,117		$	162		$	75,490		$	(12,470	)	$	30,501		$	93,683
Adoption of new accounting standard										$	(785	)
Subtotal	$	148		$	69,868		$	(12,274	)	$	60,590		$	118,332		$	162		$	75,490		$	(12,470	)	$	30,501		$	93,683
Shares issued under employee stock plans		2			691			-			-			693			2			538			-			-			540
Stock-based compensation		-			389			-			-			389			-			429			-			-			429
Shares withheld in lieu of tax withholdings		-			-			-			-			-			(1	)		(2,178	)		-			-			(2,179	)
Share Repurchase		(1	)		(624	)		-			(2,474	)		(3,099	)		(6	)		(2,313	)		-			(5,819	)		(8,138	)
Cash Dividends		-			-			-			(22,048	)		(22,048	)		-			-			-			-			-
Other		-			-			-			-			-			-			(4	)		-			-			(4	)
Other comprehensive income		-			-			97			-			97			-			-			18			-			18
Net income		-			-			-			14,608			14,608			-			-			-			14,190			14,190
Balance, ending	$	149		$	70,324		$	(12,177	)	$	50,676		$	108,972		$	157		$	71,962		$	(12,452	)	$	38,872		$	98,539

Note 11 - Segment Information - Financial Information for the Company's Reportable Segments (Details) - USD ($) $ in Thousands	3 Months Ended
	Apr. 29, 2023	Apr. 30, 2022	Jan. 28, 2023
Net sales to external customers	$ 120,050	$ 117,662
Income (loss) before income taxes	19,353	18,190
Capital expenditures, net	3,065	1,070
Depreciation and amortization	3,080	3,250
Total assets	261,710	256,425	$ 280,794
Direct to Consumer [Member]
Net sales to external customers	112,096	112,890
Income (loss) before income taxes	15,955	15,993
Capital expenditures, net	3,065	1,070
Depreciation and amortization	2,973	3,032
Total assets	253,338	249,587	272,221
Commercial [Member]
Net sales to external customers	6,688	4,286
Income (loss) before income taxes	2,890	1,989
Capital expenditures, net	0	0
Depreciation and amortization	107	218
Total assets	6,902	5,580	7,466
International Franchising [Member]
Net sales to external customers	1,266	486
Income (loss) before income taxes	508	208
Capital expenditures, net	0	0
Depreciation and amortization	0	0
Total assets	$ 1,470	$ 1,258	$ 1,107

- Definition

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

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+ Details

- Definition

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

+ References

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Significant Accounting Policies (Policies)	3 Months Ended
Significant Accounting Policies (Policies)	Apr. 29, 2023
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	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 28, 2023 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 28, 2023, which were included in the Company’s Annual Report on Form 10-K filed with the SEC on April 13, 2023. Certain prior period amounts in the notes to the condensed consolidated financial statements have been reclassified to conform to the current period presentation. These reclassifications did not affect net earnings attributable to Build-A-Bear Workshop, Inc.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash, Cash Equivalents, and Restricted Cash Cash and cash equivalents include cash, money market funds, and short-term highly liquid investments with an original maturity of three months or less held in both domestic and foreign financial institutions. In addition, the Company has a long-term deposit to satisfy contractual terms with the UK Customs Authority (unrelated to the matter discussed in Note 10 - Commitments and Contingencies). The Company also has deposits from franchisees under contractual agreements which are refundable. The long-term and franchisee deposits are considered restricted cash and disclosed within the supplemental disclosure within the consolidated statement of cash flows. Cash equivalents also include amounts due from third-party financial institutions for credit and debit card transactions. The carrying amount of cash and cash equivalents approximates fair value, given the short maturity of those instruments The majority of the Company’s cash and cash equivalents exceed federal deposit insurance limits. The Company has not experienced any losses in such accounts and management believes that the Company is not exposed to any significant credit risk on cash, cash equivalents, and restricted cash.
Receivable [Policy Text Block]	Receivables Receivables consist primarily of amounts due to the Company in relation to wholesale and corporate product sales, franchisee royalties and product sales, tenant allowances, certain amounts due from taxing authorities, receivables due from insurance providers, 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. At the beginning of fiscal 2023, the Company adopted ASU No. 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.” This ASU requires entities to report “expected” credit losses on financial instruments and other commitments to extend credit rather than the current “incurred loss” model. These expected credit losses for financial assets held at the reporting date are to be based on historical experience, current conditions, and reasonable and supportable forecasts. Upon adoption, the Company recognized a charge of $0.8 million to the opening balance of retained earnings which represents a reduction in its account receivable balance associated with expected credit losses.

Note 3 - Leases - Reconciliation of the Undiscounted Cash Flows From Operating Leases (Details) - USD ($) $ in Thousands	Apr. 29, 2023	Jan. 28, 2023	Apr. 30, 2022
2023	$ 24,580
2024	27,976
2025	18,437
2026	11,291
2027	6,650
Thereafter	9,817
Total minimum lease payments	98,751
Less: amount of lease payments representing interest	11,878
Present value of future minimum lease payments	86,873
Less: current obligations under leases	(27,843)	$ (27,436)	$ (23,470)
Long-term lease obligations	$ 59,030	$ 59,080	$ 66,617

Note 3 - Leases (Details Textual) - USD ($) $ in Thousands	3 Months Ended
Note 3 - Leases (Details Textual) - USD ($) $ in Thousands	Apr. 29, 2023	Apr. 30, 2022
Operating Lease, Weighted Average Remaining Lease Term (Year)	4 years	4 years 6 months
Operating Lease, Weighted Average Discount Rate, Percent	6.30%	6.00%
Operating Lease, Impairment Loss	$ 0	$ 0
Lessee, Operating Lease, Lease Not yet Commenced, Amount	$ 400
Minimum [Member]
Lessee, Operating Lease, Term of Contract (Year)	5 years
Lessee, Operating Lease, Lease Not yet Commenced, Term of Contract (Year)	2 years
Maximum [Member]
Lessee, Operating Lease, Term of Contract (Year)	10 years
Lessee, Operating Lease, Lease Not yet Commenced, Term of Contract (Year)	5 years

Note 7 - Income Taxes (Details Textual)	3 Months Ended
Note 7 - Income Taxes (Details Textual)	Apr. 29, 2023	Apr. 30, 2022
Effective Income Tax Rate Reconciliation, Percent	24.50%	22.00%
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%	21.00%

Note 10 - Comprehensive Income (Loss) (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Apr. 29, 2023	Apr. 30, 2022
Translation Adjustment Functional to Reporting Currency, Gain (Loss), Reclassified to Earnings, Net of Tax	$ 0	$ 0

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Apr. 29, 2023	Apr. 30, 2022
Cash flows provided by operating activities:
Net income	$ 14,608	$ 14,191
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	3,080	3,250
Share-based and performance-based stock compensation	1,052	689
Provision/adjustments for doubtful accounts	(316)	95
Loss on disposal of property and equipment	21	23
Deferred Taxes	(53)	0
Change in assets and liabilities:
Inventories, net	4,077	(6,222)
Receivables, net	1,626	(369)
Prepaid expenses and other assets	5,264	479
Accounts payable and accrued expenses	(6,265)	(2,950)
Operating leases	(1,840)	(2,681)
Gift cards and customer deposits	(799)	(2,137)
Deferred revenue	(1,669)	100
Net cash provided by operating activities	18,786	4,467
Cash flows used in investing activities:
Capital expenditures	(3,065)	(1,070)
Net cash used in investing activities	(3,065)	(1,070)
Cash flows used in financing activities:
Proceeds from the exercise of employee equity awards, net of tax	94	(2,137)
Cash dividends paid on vested participating securities	(22,098)	(292)
Purchases of Company’s common stock	(3,099)	(8,138)
Net cash used in financing activities	(25,103)	(10,567)
Effect of exchange rates on cash	3	418
Decrease in cash, cash equivalents, and restricted cash	(9,379)	(6,752)
Cash, cash equivalents and restricted cash, beginning of period	42,198	32,845
Cash, cash equivalents and restricted cash, end of period	32,819	26,093
Supplemental disclosure of cash flow information:
Cash and cash equivalents	32,367	25,641
Restricted cash from long-term deposits	452	452
Cash, cash equivalents and restricted cash, end of period	32,819	26,093
Net cash paid during the period for income taxes	$ 646	$ 102

Note 2 - Revenue (Details Textual)	3 Months Ended
Note 2 - Revenue (Details Textual)	Apr. 29, 2023
Gift Card Redemption Period (Year)	3 years
Estimated Percentage of Gift Card Redemptions Within First Twelve Months	60.00%
International Franchising [Member]
Capitalized Contract Cost, Amortization Period (Year)	25 years
Customer Concentration Risk [Member] \| Revenue Benchmark [Member] \| Direct-to-consumer Reporting Segment [Member]
Concentration Risk, Percentage	93.00%

Note 6 - Stock-based Compensation - Activity for Stock Options (Details)	3 Months Ended
	Apr. 29, 2023 $ / shares shares
Outstanding (in shares) \| shares	177,519
Outstanding, weighted average exercise price (in dollars per share) \| $ / shares	$ 14.20
Granted (in shares) \| shares	0
Granted, weighted average exercise price (in dollars per share) \| $ / shares	$ 0
Exercised (in shares) \| shares	(7,308)
Exercised, weighted average exercise price (in dollars per share) \| $ / shares	$ 12.84
Forfeited (in shares) \| shares	0
Forfeited, weighted average exercise price (in dollars per share) \| $ / shares	$ 0
Canceled or expired (in shares) \| shares	0
Canceled or expired, weighted average exercise price (in dollars per share) \| $ / shares	$ 0
Outstanding (in shares) \| shares	170,211
Outstanding, weighted average exercise price (in dollars per share) \| $ / shares	$ 14.26

Note 6 - Stock-based Compensation - Activity for Time-based and Performance-based Restricted Stock (Details)	3 Months Ended
	Apr. 29, 2023 $ / shares shares
Restricted Stock [Member]
Outstanding (in shares) \| shares	287,983
Outstanding, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 8.78
Granted (in shares) \| shares	43,437
Granted, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 24.75
Vested (in shares) \| shares	0
Vested, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 0
Earned (in shares) \| shares	215,130
Earned, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 2.78
Forfeited (in shares) \| shares	0
Forfeited, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 0
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	546,550
Outstanding, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 7.69
Performance Shares [Member]
Outstanding (in shares) \| shares	295,048
Outstanding, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 8.13
Granted (in shares) \| shares	65,254
Granted, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 24.75
Vested (in shares) \| shares	0
Vested, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 0
Earned (in shares) \| shares	(157,373)
Earned, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 2.78
Forfeited (in shares) \| shares	0
Forfeited, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 0
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	202,929
Outstanding, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 8.13