0001437749-24-012440 | 10-K | XBRL Viewer

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

(7)	Accrued Expenses

Accrued expenses consist of the following (in thousands):

	*February 3,*		*January 28,*
	*2024*		*2023*
Accrued wages, bonuses and related expenses	$	14,549	$	23,767
Sales tax payable	$	2,447		4,561
Accrued rent and related expenses ⁽¹⁾	$	1,356		1,512
Current income taxes payable	$	1,602		3,418
Accrued expense - other ⁽²⁾	$	-		4,100
Total	$	19,954	$	37,358

( 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.

For fiscal 2023 and 2022, defined contribution expense was $1.5 million and $1.4 million, respectively, included within Accrued wages, bonuses and related expenses.

Note 11 - Net Income Per Share (Details Textual) - shares	12 Months Ended
	Feb. 03, 2024	Jan. 28, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	31,343	49,133

Note 12 - Stock Incentive Plans

12 Months Ended

Feb. 03, 2024

Share-Based Payment Arrangement [Text Block]

(12)	Stock Incentive Plans

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

On April 14, 2020, the Board of Directors (the “Board”) of Build-A-Bear Workshop, Inc. (the “Company”) adopted, subject to stockholder approval, the Build-A-Bear Workshop, Inc. 2020 Omnibus Incentive Plan (the “2020 Incentive Plan”). On June 11, 2020, at the Company’s 2020 Annual Meeting of Stockholders (the “Annual Meeting”), the Company’s stockholders approved the 2020 Incentive Plan. On April 11, 2023, the Board adopted, subject to stockholder approval, the Build-A-Bear Workshop, Inc. Amended and Restated 2020 Omnibus Incentive Plan (the “Restated 2020 Incentive Plan”). On June 8, 2023, at the Company’s 2023 Annual Meeting of Stockholders (the “Annual Meeting”), the Company’s stockholders approved the Restated 2020 Incentive Plan. The Restated 2020 Incentive Plan, which is administered by the Compensation and Development Committee of the Board, 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 Restated 2020 Incentive Plan. The Restated 2020 Incentive Plan will terminate on April 11, 2033, unless earlier terminated by the Board. The total number of shares of the Company’s common stock authorized for issuance under the Restated 2020 Incentive Plan increased by 800,000 to a maximum of 1,800,000 since its inception as the 2020 Incentive Plan, subject to customary capitalization adjustments, substitutions of acquired company awards and certain additions of acquired company plan shares, plus shares that are subject to outstanding awards made under the Build-A-Bear Workshop, Inc. 2017 Omnibus Incentive Plan (the “2017 Plan”) that on or after April 14, 2020 may be forfeited, expire or be settled for cash.

For the years ended February 3, 2024 and January 28, 2023, Selling, general and administrative expense included stock-based compensation expense of $2.1 million and $2.6 million, respectively. As of February 3, 2024, there was $2.0 million of total unrecognized compensation expense related to unvested stock awards which is expected to be recognized over a weighted-average period of 1.3 years. Future total shares available for options, non-vested stock and restricted stock grants were 1,010,666 and 186,624 at the end of 2023 and 2022, respectively.

(a)

Stock Options

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

	*Options*
	*Shares*			*Weighted Average Exercise Price*		*Weighted Average Remaining Contractual Term*		*Aggregate Intrinsic Value (in millions)*
Outstanding, January 28, 2023		177,519			14.20
Granted		-			-
Exercised		(165,144	)		13.93
Canceled or expired		-			-
Outstanding, February 3, 2024		12,375		$	17.84		1.5	$	0.1

Options Exercisable as of:
February 3, 2024		12,375		$	17.84		1.5	$	0.1

There were no options granted during fiscal 2023 or 2022. The expense recorded related to options granted was determined using the Black-Scholes option pricing model and the provisions of SAB 107 and 110, which allow the use of a simplified method to estimate the expected term of “plain vanilla” options.

The total grant date fair value of options exercised in fiscal 2023 was $1.2 million and the total intrinsic value was $1.2 million. The total grant date fair value of options exercised in fiscal 2022 was $0.8 million and the total intrinsic value was $1.3 million. The Company generally issues new shares to satisfy option exercises.

(b)

Restricted Stock

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

	*Time-Based Restricted Stock*					*Performance-Based Restricted Stock*
	*Shares*			*Weighted Average Grant Date Fair Value*		*Shares*			*Weighted Average Grant Date Fair Value*
Outstanding, January 28, 2023		287,983		$	8.78		295,048		$	8.13
Granted		65,759			23.52		65,254			24.75
Vested		(208,621	)		7.20		(215,130	)		2.78
Adjusted for performance achievement		-			-		57,756			2.78
Canceled or expired		(22,512	)		16.10		(17,846	)		20.31
Outstanding, February 3, 2024		122,609		$	18.02		185,082		$	17.37

In fiscal 2023, the Committee awarded three-year performance-based restricted stock, established specific profitability and revenue objectives for fiscal 2023, 2024, and 2025, and assigned a weighting to each objective. Profitability is measured by the Company’s achievement of established compound annual growth for consolidated EBITDA. Revenue will be measured by the Company's achievement of revenue growth, by meeting established compound annual growth rate targets for cumulative total revenue. The target number of shares awarded was 65,254 with a weighted average grant date fair value of $24.75 per share. If profitability and revenue exceed the threshold objectives, the performance-based restricted stock award has a payout opportunity ranging from 25% to 200% of the target number of shares.

In fiscal 2022, the Committee awarded three-year performance-based restricted stock, established specific profitability and revenue objectives for fiscal 2022, 2023, and 2024, and assigned a weighting to each objective. Profitability is measured by the Company’s achievement of established compound annual growth for consolidated EBITDA. Revenue will be measured by the Company's achievement of revenue growth, by meeting established compound annual growth rate targets for cumulative total revenue. The target number of shares awarded was 84,579 with a weighted average grant date fair value of $18.03 per share. If profitability and revenue exceed the threshold objectives, the performance-based restricted stock award has a payout opportunity ranging from 25% to 200% of the target number of shares.

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

As of February 3, 2024, the Company had recorded aggregate expense for the fiscal 2021, 2022, and 2023 three-year performance-based restricted stock awards of $1.6 million.

The vesting date fair value of shares that vested in fiscal 2023 and 2022 was $2.1 million and $2.0 million, respectively.

Note 13 - Stockholders' Equity (Details Textual)	12 Months Ended
Note 13 - Stockholders' Equity (Details Textual)	Feb. 03, 2024 $ / shares
Dividends Payable, Amount Per Share (in dollars per share)	$ 0.2
Dividends Payable, Date to be Paid	Apr. 11, 2024
Dividends Payable, Date of Record	Mar. 28, 2024

Note 8 - Income Taxes - Open Tax Year (Details)	12 Months Ended
Note 8 - Income Taxes - Open Tax Year (Details)	Feb. 03, 2024
Domestic Tax Jurisdiction [Member] \| Internal Revenue Service (IRS) [Member]
Open tax year	2020 2021 2022 2023
Foreign Tax Jurisdiction [Member] \| His Majesty's Revenue and Customs (HMRC) [Member]
Open tax year	2019 2020 2021 2022 2023

Note 11 - Income Per Share - Computation Basic and Diluted Earnings Per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Feb. 03, 2024	Jan. 28, 2023
Net Income	$ 52,805	$ 47,985
Weighted average number of common shares outstanding - basic (in shares)	14,342,931	14,940,770
Dilutive effect of share-based awards: (in shares)	128,944	309,049
Weighted average number of common shares outstanding - dilutive (in shares)	14,471,875	15,249,819
Basic income per common share (in dollars per share)	$ 3.68	$ 3.21
Diluted income per common share (in dollars per share)	$ 3.65	$ 3.15

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 14 - Major Vendors (Details Textual)	12 Months Ended
Note 14 - Major Vendors (Details Textual)	Feb. 03, 2024	Jan. 28, 2023
Inventory Purchases [Member] \| Supplier Concentration Risk [Member] \| Five Vendors [Member]
Concentration Risk, Percentage	73.00%	77.00%

Note 6 - Property and Equipment, Net (Tables)

12 Months Ended

Feb. 03, 2024

Property, Plant and Equipment [Table Text Block]

	*February 3,*		*January 28,*
	*2024*		*2023*
Land	$	2,261	$	2,261
Furniture and fixtures		26,129		26,134
Machinery and equipment		16,296		15,556
Leasehold improvements		101,126		98,808
Building		14,970		14,969
Computer hardware		25,920		21,509
Computer software		31,132		25,696
Construction in progress		7,821		10,895
		225,655		215,828
Less accumulated depreciation		170,393		165,069
Total, net	$	55,262	$	50,759

Note 12 - Stock Incentive Plans (Details Textual) - USD ($) $ / shares in Units, $ in Millions		12 Months Ended
	Apr. 11, 2033	Feb. 03, 2024	Jan. 28, 2023	Jan. 29, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)		1,010,666	186,624
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercised in Period, Grant Date Fair Value		$ 1.2	$ 0.8
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period, Intrinsic Value		1.2	1.3
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value		2.1	2.0
Options and Restricted Stock [Member]
Share-Based Payment Arrangement, Expense		2.1	$ 2.6
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount		$ 2.0
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)		1 year 3 months 18 days
Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)		65,759
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)		$ 23.52
Restricted Stock [Member] \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)		1 year
Restricted Stock [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)		3 years
Performance Shares [Member]
Share-Based Payment Arrangement, Expense		$ 1.6
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)		65,254
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)		$ 24.75
Performance Shares [Member] \| Vesting at End of Three-year Performance Period [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Performance Period (Year)		3 years	3 years	3 years
First Target Number of Performance Shares [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)		65,254	84,579	53,095
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)		$ 24.75	$ 18.03	$ 8.24
First Target Number of Performance Shares [Member] \| Minimum [Member]
Performance-based Shares, Payout Opportunity, Percentage		25.00%	25.00%	25.00%
First Target Number of Performance Shares [Member] \| Maximum [Member]
Performance-based Shares, Payout Opportunity, Percentage		200.00%	200.00%	200.00%
Incentive Plan 2020 [Member] \| Forecast [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Additional Shares Authorized (in shares)	800,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)	1,800,000

Note 15 - Segment Information (Tables)

12 Months Ended

Feb. 03, 2024

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

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

Fifty-three weeks ended February 3, 2024
Net sales to external customers	$	456,163	$	25,413	$	4,538	$	486,114
Income before income taxes		56,613		8,160		1,556		66,329
Capital expenditures		18,295		-		-		18,295
Depreciation and amortization		13,264		393		-		13,657
Fifty-two weeks ended January 28, 2023
Net sales to external customers	$	446,181	$	18,523	$	3,233	$	467,937
Income before income taxes		51,663		8,318		1,943		61,924
Capital expenditures		13,634		-		-		13,634
Depreciation and amortization		11,972		510		-		12,482

Total Assets as of:
February 3, 2024	$	262,299	$	8,801	$	1,225	$	272,325
January 28, 2023	$	272,221	$	7,466	$	1,107		280,794

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

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

Fifty-three weeks ended February 3, 2024
Net sales to external customers	$	426,244	$	56,141	$	3,729	$	486,114
Property and equipment, net		51,707		3,555		-		55,262
Fifty-two weeks ended January 28, 2023
Net sales to external customers	$	408,881	$	55,854	$	3,202	$	467,937
Property and equipment, net		48,242		2,517		-		50,759

Note 12 - Stock Incentive Plans (Tables)

12 Months Ended

Feb. 03, 2024

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

	*Options*
	*Shares*			*Weighted Average Exercise Price*		*Weighted Average Remaining Contractual Term*		*Aggregate Intrinsic Value (in millions)*
Outstanding, January 28, 2023		177,519			14.20
Granted		-			-
Exercised		(165,144	)		13.93
Canceled or expired		-			-
Outstanding, February 3, 2024		12,375		$	17.84		1.5	$	0.1

Options Exercisable as of:
February 3, 2024		12,375		$	17.84		1.5	$	0.1

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		65,759			23.52		65,254			24.75
Vested		(208,621	)		7.20		(215,130	)		2.78
Adjusted for performance achievement		-			-		57,756			2.78
Canceled or expired		(22,512	)		16.10		(17,846	)		20.31
Outstanding, February 3, 2024		122,609		$	18.02		185,082		$	17.37

Note 4 - Leases - Lease Costs (Details) - USD ($)
$ in Thousands

12 Months Ended

Feb. 03, 2024

Jan. 28, 2023

Operating lease costs

$ 36,849

$ 34,738

Variable lease costs (1)

^[1]

10,782

10,081

Short term lease costs

110

Total Operating Lease costs

47,741

44,866

Operating cash flows for operating leases

$ 39,598

$ 37,285

[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 11 - Net Income Per Share

12 Months Ended

Feb. 03, 2024

Earnings Per Share [Text Block]

(11)	Net Income Per Share

The Company computes both basic and diluted income per common share. The following table sets forth the computation of basic and diluted income per share (in thousands, except share and per share data):

	*Fiscal year ended*
	*February 3,*		*January 28,*
	*2024*		*2023*
NUMERATOR:
Net Income	$	52,805	$	47,985

DENOMINATOR:
Weighted average number of common shares outstanding - basic		14,342,931		14,940,770
Dilutive effect of share-based awards:		128,944		309,049
Weighted average number of common shares outstanding - dilutive		14,471,875		15,249,819
Basic income per common share	$	3.68	$	3.21
Diluted income per common share	$	3.65	$	3.15

In calculating diluted earnings per share for fiscal 2023 and 2022, options to purchase 31,343 and 49,133 shares of common stock, respectively, were outstanding at the end of the period, but were not included in the computation of diluted income per share due to their anti-dilutive effect under provisions of ASC 260-10.

Note 15 - Segment Information (Details Textual)	12 Months Ended
Note 15 - Segment Information (Details Textual)	Feb. 03, 2024
Number of Operating Segments	3
Number of Reportable Segments	3

Consolidated Statements of Operations and Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Feb. 03, 2024	Jan. 28, 2023
Revenues:
Revenue	$ 486,114	$ 467,937
Costs and expenses:
Cost of merchandise sold	221,722	222,065
Consolidated gross profit	264,392	245,872
Selling, general and administrative expense	198,992	183,929
Interest expense (income), net	(929)	19
Total income before income taxes	66,329	61,924
Income tax expense at statutory federal rate	13,524	13,939
Net income	52,805	47,985
Foreign currency translation adjustment	192	196
Comprehensive income	$ 52,997	$ 48,181
Income per common share:
Basic (in dollars per share)	$ 3.68	$ 3.21
Diluted (in dollars per share)	$ 3.65	$ 3.15
Shares used in computing common per share amounts:
Basic (in shares)	14,342,931	14,940,770
Diluted (in shares)	14,471,875	15,249,819
Retail [Member]
Revenues:
Revenue	$ 456,163	$ 446,181
Costs and expenses:
Cost of merchandise sold	206,815	211,489
Commercial Product and Service [Member]
Revenues:
Revenue	25,413	18,523
Costs and expenses:
Cost of merchandise sold	12,091	8,591
International Franchising [Member]
Revenues:
Revenue	4,538	3,233
Costs and expenses:
Cost of merchandise sold	$ 2,816	$ 1,985

Note 4 - Leases - Reconciliation of the Undiscounted Cash Flows From Operating Leases (Details) - USD ($) $ in Thousands	Feb. 03, 2024	Jan. 28, 2023
2024	$ 29,604
2025	24,102
2026	15,223
2027	10,172
2028	5,652
Thereafter	13,141
Total minimum lease payments	97,894
Less: amount of lease payments representing interest	(14,324)
Present value of future minimum lease payments	83,570
Less: current obligations under leases	(25,961)	$ (27,436)
Long-term lease obligations	$ 57,609	$ 59,080

Note 8 - Income Taxes - Temporary Differences That Gave Rise to Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Feb. 03, 2024	Jan. 28, 2023
Operating lease liability	$ 21,091	$ 21,877
Deferred revenue	3,173	3,116
Accrued compensation	2,249	2,941
Net operating loss carryforwards	849	2,776
Depreciation	1,063	1,581
Investment in affiliates	0	1,576
Accrued expenses	334	1,213
Deferred compensation	822	962
Inventories	871	842
Receivables write-offs	806	563
Carryforward of tax credits	222	311
Intangible assets	2,954	240
Other	163	404
Total gross deferred tax assets	34,597	38,402
Less: Valuation allowance	(1,546)	(8,000)
Total deferred tax assets, net of valuation allowance	33,051	30,402
Operating lease right-of-use assets	(17,999)	(17,828)
Depreciation	(4,222)	(3,634)
Deferred expense	(1,451)	(1,402)
Inventories	(682)	(928)
Other	(15)	(18)
Total deferred tax liabilities	(24,369)	(23,810)
Net deferred tax assets	$ 8,682	$ 6,592

Note 8 - Income Taxes

12 Months Ended

Feb. 03, 2024

Income Tax Disclosure [Text Block]

(8)	Income Taxes

The Company’s income before income taxes from domestic and foreign operations (which include the U.K., Canada, China, and Ireland), is as follows (in thousands):

	*Fiscal year ended*
	*February 3,*		*January 28,*
	*2024*		*2023*
Domestic	$	61,110	$	57,595
Foreign		5,219		4,329
Total income before income taxes	$	66,329	$	61,924

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

	*Fiscal year ended*
	*February 3,*			*January 28,*
	*2024*			*2023*

Current:
U.S. Federal	$	12,080		$	10,190
U.S. State		3,205			2,617
Foreign		145			30
Deferred:
U.S. Federal		(537	)		368
U.S. State		(212	)		285
Foreign		(1,157	)		449
Income tax expense	$	13,524		$	13,939

A reconciliation of the significant differences between the U.S. statutory tax rate and the effective income tax rate on pre-tax income is as follows:

	*February 3,*			*January 28,*
	*2024*			*2023*

Income before income taxes	$	66,329		$	61,924
U.S. federal statutory income tax rate		21	%		21	%
Income tax expense at statutory federal rate		13,929			13,004
Valuation allowance		(5,075	)		(328	)
State and local income taxes, net of federal tax benefit		2,354			2,202
Non deductible executive compensation		1,038			1,091
Effect of lower foreign taxes		639			(33	)
Adjustment for unrecognized tax positions		3			(30	)
Other items, net		636			(1,967	)
Income tax expense (benefit)	$	13,524		$	13,939
Effective tax rate		20.4	%		22.5	%

The 2023 effective rate of 20.4% differed from the statutory rate of 21% primarily due to the reversal of the valuation allowance in the U.K. partially offset by state income tax expense. The 2022 effective rate of 22.5% differed from the statutory rate of 21% primarily due to state income tax expense.

The Company periodically assesses whether it is more likely than not that it will generate sufficient taxable income to realize its deferred income tax assets based on all available positive and negative evidence. In the fourth quarter of fiscal 2023, as the Company was in a cumulative income position in the U.K. and continues to be profitable in the jurisdiction, the Company recorded a benefit of $5.1 million for the reversal of the valuation allowance on deferred tax assets expected to be realized in the U.K. Changes in the valuation allowance in fiscal 2023 primarily related to the U.K. valuation reversal, balance sheet adjustments and functional currency fluctuations.

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

	*February 3,*			*January 28,*
	*2024*			*2023*

Deferred tax assets:
Operating lease liability	$	21,091		$	21,877
Deferred revenue		3,173			3,116
Accrued compensation		2,249			2,941
Net operating loss carryforwards		849			2,776
Depreciation		1,063			1,581
Investment in affiliates		-			1,576
Accrued expenses		334			1,213
Deferred compensation		822			962
Inventories		871			842
Receivables write-offs		806			563
Carryforward of tax credits		222			311
Intangible assets		2,954			240
Other		163			404
Total gross deferred tax assets		34,597			38,402
Less: Valuation allowance		(1,546	)		(8,000	)
Total deferred tax assets, net of valuation allowance		33,051			30,402

Deferred tax liabilities:
Operating lease right-of-use assets		(17,999	)		(17,828	)
Depreciation		(4,222	)		(3,634	)
Deferred expense		(1,451	)		(1,402	)
Inventories		(682	)		(928	)
Other		(15	)		(18	)
Total deferred tax liabilities		(24,369	)		(23,810	)
Net deferred tax assets	$	8,682		$	6,592

As of February 3, 2024, the Company had gross net operating loss (NOL) carryforwards of approximately $3.3 million, $1.9 million of which relate to the U.K. where NOLs have no expiration date. The remaining NOLs in certain other foreign jurisdictions are not expected to be utilized.

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

As of February 3, 2024, the Company had total unrecognized tax benefits of $0.1 million, of which approximately $0.1 million would favorably impact the Company’s provision for income taxes if recognized. As of January 28, 2023, the Company had total unrecognized tax benefits of $0.1 million, of which approximately $0.1 million would favorably impact the Company’s provision for income taxes if recognized. The Company reviews its uncertain tax positions periodically and accrues interest and penalties accordingly. Accrued interest and penalties included within other liabilities in the consolidated balance sheets were less than $0.1 million for both years ended as of February 3, 2024 and January 28, 2023. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as a component of the provision for income taxes within the consolidated statement of operations. For the years ended February 3, 2024 and January 28, 2023, the Company recognized an (expense) benefit of less than ($0.1) million and $0.1 million, respectively, for interest and penalties.

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

	*February 3,*		*January 28,*
	*2024*		*2023*

Balance at beginning of year		66		334
Increases for prior year tax positions		-		-
Settlements		-		(268	)
Balance at end of year		66		66

Management does not expect the amount of unrecognized tax benefits to change by a material amount in the next twelve months.

The following tax years remain open in the Company’s major taxing jurisdictions as of February 3, 2024:

United States (Federal)	2020 through 2023
United Kingdom	2019 through 2023

The entire disclosure for income tax.

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Note 3 - Revenue (Details Textual) - USD ($) $ in Thousands	12 Months Ended
Note 3 - Revenue (Details Textual) - USD ($) $ in Thousands	Feb. 03, 2024	Jan. 28, 2023
Estimated Percentage of Gift Card Redemptions Within Three Years of Issuance	80.00%
Gift Card Redemption Period (Year)	3 years
Estimated Percentage of Gift Card Redemptions Within First Twelve Months	65.00%
Revenue from Contract with Customer, Excluding Assessed Tax	$ 486,114	$ 467,937
Gift Card Breakage [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 6,300	5,100
Direct to Consumer [Member]
Segment Revenue of Consolidated Revenue, Percentage	94.00%
Revenue from Contract with Customer, Excluding Assessed Tax	$ 456,163	446,181
International Franchising [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 4,538	$ 3,233
Capitalized Contract Cost, Amortization Period (Year)	25 years

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.

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-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-4

Material Terms of Trading Arrangement [Text Block]

Insider Trading Arrangements

12 Months Ended

Feb. 03, 2024

Insider Trading Arr Line Items

ITEM 9B.

OTHER INFORMATION

Security Trading Plans of Directors and Executive Officers

None of the Company’s directors or executive officers adopted or terminated a Rule 10b5-1 trading arrangement or a non-Rule 10b5-1 trading arrangement during the Company’s fiscal quarter ended February 3, 2024, as such terms are defined under Item 408(a) or Regulations S-K.

Rule 10b5-1 Arrangement Terminated [Flag]

false

Non-Rule 10b5-1 Arrangement Terminated [Flag]

false

Rule 10b5-1 Arrangement Adopted [Flag]

false

Non-Rule 10b5-1 Arrangement Adopted [Flag]

false

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

Feb. 03, 2024

Jan. 28, 2023

Accrued wages, bonuses and related expenses

$ 14,549

$ 23,767

Sales tax payable

2,447

4,561

Accrued rent and related expenses

^[1]

1,356

1,512

Current income taxes payable

1,602

3,418

Accrued expense - other

^[2]

4,100

Total

$ 19,954

$ 37,358

[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 15 - Segment Information

12 Months Ended

Feb. 03, 2024

Segment Reporting Disclosure [Text Block]

(15)

Segment Information

The Company’s operations are conducted through three operating segments consisting of DTC, commercial and international franchising. The DTC segment includes the operating activities of corporately-managed locations and other retail delivery operations in the U.S., Canada, 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 wholesale activities, licensing the Company’s intellectual properties for third party use, and entertainment 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 reporting segments (in thousands):

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

Fifty-three weeks ended February 3, 2024
Net sales to external customers	$	456,163	$	25,413	$	4,538	$	486,114
Income before income taxes		56,613		8,160		1,556		66,329
Capital expenditures		18,295		-		-		18,295
Depreciation and amortization		13,264		393		-		13,657
Fifty-two weeks ended January 28, 2023
Net sales to external customers	$	446,181	$	18,523	$	3,233	$	467,937
Income before income taxes		51,663		8,318		1,943		61,924
Capital expenditures		13,634		-		-		13,634
Depreciation and amortization		11,972		510		-		12,482

Total Assets as of:
February 3, 2024	$	262,299	$	8,801	$	1,225	$	272,325
January 28, 2023	$	272,221	$	7,466	$	1,107		280,794

The Company’s reportable segments are primarily determined by the types of products and services that they offer. Each reportable segment may operate in many geographic areas. Revenues are recognized in the geographic areas based on the location of the customer or franchisee. The following schedule is a summary of the Company’s sales to external customers and long-lived assets by geographic area (in thousands):

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

Fifty-three weeks ended February 3, 2024
Net sales to external customers	$	426,244	$	56,141	$	3,729	$	486,114
Property and equipment, net		51,707		3,555		-		55,262
Fifty-two weeks ended January 28, 2023
Net sales to external customers	$	408,881	$	55,854	$	3,202	$	467,937
Property and equipment, net		48,242		2,517		-		50,759

For purposes of this table only:

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

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

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

(a)(2) Financial Statement Schedules

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

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Note 8 - Income Taxes (Tables)

12 Months Ended

Feb. 03, 2024

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

	*Fiscal year ended*
	*February 3,*		*January 28,*
	*2024*		*2023*
Domestic	$	61,110	$	57,595
Foreign		5,219		4,329
Total income before income taxes	$	66,329	$	61,924

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

	*Fiscal year ended*
	*February 3,*			*January 28,*
	*2024*			*2023*

Current:
U.S. Federal	$	12,080		$	10,190
U.S. State		3,205			2,617
Foreign		145			30
Deferred:
U.S. Federal		(537	)		368
U.S. State		(212	)		285
Foreign		(1,157	)		449
Income tax expense	$	13,524		$	13,939

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

	*February 3,*			*January 28,*
	*2024*			*2023*

Income before income taxes	$	66,329		$	61,924
U.S. federal statutory income tax rate		21	%		21	%
Income tax expense at statutory federal rate		13,929			13,004
Valuation allowance		(5,075	)		(328	)
State and local income taxes, net of federal tax benefit		2,354			2,202
Non deductible executive compensation		1,038			1,091
Effect of lower foreign taxes		639			(33	)
Adjustment for unrecognized tax positions		3			(30	)
Other items, net		636			(1,967	)
Income tax expense (benefit)	$	13,524		$	13,939
Effective tax rate		20.4	%		22.5	%

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

	*February 3,*			*January 28,*
	*2024*			*2023*

Deferred tax assets:
Operating lease liability	$	21,091		$	21,877
Deferred revenue		3,173			3,116
Accrued compensation		2,249			2,941
Net operating loss carryforwards		849			2,776
Depreciation		1,063			1,581
Investment in affiliates		-			1,576
Accrued expenses		334			1,213
Deferred compensation		822			962
Inventories		871			842
Receivables write-offs		806			563
Carryforward of tax credits		222			311
Intangible assets		2,954			240
Other		163			404
Total gross deferred tax assets		34,597			38,402
Less: Valuation allowance		(1,546	)		(8,000	)
Total deferred tax assets, net of valuation allowance		33,051			30,402

Deferred tax liabilities:
Operating lease right-of-use assets		(17,999	)		(17,828	)
Depreciation		(4,222	)		(3,634	)
Deferred expense		(1,451	)		(1,402	)
Inventories		(682	)		(928	)
Other		(15	)		(18	)
Total deferred tax liabilities		(24,369	)		(23,810	)
Net deferred tax assets	$	8,682		$	6,592

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

	*February 3,*		*January 28,*
	*2024*		*2023*

Balance at beginning of year		66		334
Increases for prior year tax positions		-		-
Settlements		-		(268	)
Balance at end of year		66		66

Summary of Income Tax Examinations [Table Text Block]

United States (Federal)	2020 through 2023
United Kingdom	2019 through 2023

Note 13 - Stockholders' Equity

12 Months Ended

Feb. 03, 2024

Equity [Text Block]

(13)	Stockholders’ Equity

The following table summarizes the changes in outstanding shares of common stock for fiscal 2023 and fiscal 2022:

	*Common*
	*Stock*

Shares as of January 29, 2022		16,146,332
Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding		189,509
Share repurchase		(1,533,503	)
Shares as of January 28, 2023		14,802,338
Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding		266,627
Share repurchase		(896,603	)
Shares as of February 3, 2024		14,172,362

The Company's Board of Directors declared an initial quarterly dividend of $0.20 per share paid on April 11, 2024, to all shareholders of record as of March 28, 2024.

The entire disclosure for equity.

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Note 2 - Summary of Significant Accounting Policies

12 Months Ended

Feb. 03, 2024

Significant Accounting Policies [Text Block]

(2)

Summary of Significant Accounting Policies

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

Principles of Consolidation

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

Fiscal Year

The Company operates on a 52- or 53-week fiscal year ending on the Saturday closest to January 31. The periods presented in these financial statements are fiscal 2023 (53 weeks ended February 3, 2024) and fiscal 2022 (52 weeks ended January 28, 2023). References to years in these financial statements relate to fiscal years or year ends rather than calendar years.

Cash, Cash Equivalents and Restricted Cash

Cash and cash equivalents include cash, 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.

Inventories

Inventories are stated at the lower of cost or net realizable value, with cost determined on an average-cost basis. Inventory includes supplies of $4.1 million and $4.7 million as of February 3, 2024 and January 28, 2023, respectively. A reserve for estimated shortage is accrued throughout the year based on detailed historical averages. The inventory reserve was $1.1 million as of both February 3, 2024 and January 28, 2023.

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.

Property and Equipment

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

Leases

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

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

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

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

Long-lived Assets

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

An impairment charge is recognized to the extent the carrying value exceeded the fair value of the asset (asset group). The Company estimates fair values of these long-lived assets based on its discounted future cash flow analysis for the remaining useful life of the asset or its market rent assessment. An individual asset within an asset group is not impaired below its estimated fair value. Asset impairment charges are recorded within the cost of merchandise sold - retail expense within the Consolidated Statement of Operations and Comprehensive Income. The Company's analysis identified indicators of impairment at two retail locations and the Company incurred immaterial impairment charges during fiscal 2023 for long-lived assets in the Company's DTC segment. The Company incurred immaterial impairment charges during fiscal 2022 for long-lived assets.

The estimates, all of which are considered Level 3 inputs, used to calculate the fair value of the asset (asset group) include: the Company’s expectations for future operations and projected cash flows, including revenues, operating expenses including market rents, and market conditions. Changes in these estimates could have an impact on whether long-lived store assets should be further evaluated for impairment and could have a significant impact on the resulting impairment charge.

Other Assets, net

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

Entertainment Production Costs

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

Costs of entertainment productions are subject to recoverability assessments, whenever events or changes in circumstances indicate that the fair value of the film may be less than the unamortized cost, which for content predominantly monetized individually, involves comparing the estimated fair values with the unamortized cost. The fair value is determined based on a discounted cash flow analysis of the cash flows directly attributable to the entertainment assets. The discounted cash flow analysis includes cash flow estimates of ultimate revenue as well as a discount rate (a Level 3 fair value measurement). The discount rate used in the Company’s discounted cash flow model reflects the time value of money, expectations about variation in the amount or timing of the most likely cash flows, and the price market participants would seek for bearing the uncertainty inherent with the film asset. The amount by which the unamortized costs of entertainment assets exceed their estimated fair values are written off. As of February 3, 2024 and January 28, 2023, the Company had net capitalized entertainment production costs of $4.7 million and $2.9 million, respectively. The February 3, 2024 balance for entertainment production costs is comprised of unamortized, released assets, and several in-development entertainment projects.

The main purpose of the Company's production assets is to drive consumer engagement with its own intellectual property, similar to a marketing campaign. As such, the amortization of production assets and any related impairment charges are recorded as advertising expenses with the Selling, general, and administrative line within the Consolidated Statement of Operations and Comprehensive Income and includes this expense in the financial information of the Commercial reportable segment presented in Note 15 - Segment Information. In November 2023, the Company released the film Glisten and the Merry Mission and recorded $1.0 million in film cost amortization during fiscal 2023 based on the individual film's production asset carrying value and its current period actual revenue as a percentage of the ultimate revenue estimate. Additionally, as of February 3, 2024, the Company performed a recoverability assessment of the Glisten and the Merry Mission assets and determined there were indicators of impairment. A discounted cash flow analysis was used to estimate the fair value of the asset and determined the carry value of the production asset was greater than its fair value. As a result, the Company recorded $0.6 million in film asset impairment. The Company recorded a total of $2.4 million in film costs amortization in fiscal 2023 and a total of $0.3 million in fiscal 2022.

Revenue

See Note 3 — Revenue for additional accounting information.

Cost of Merchandise Sold

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

Selling, General, and Administrative Expenses

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

Advertising

The costs of advertising and marketing programs are charged to operations in the first period the program takes place. Advertising expense was $24.3 million and $19.6 million for fiscal years 2023 and 2022, respectively.

Income Taxes

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

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

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

Income Per Share

Basic income per share is determined by dividing net income allocated to common stockholders by the weighted average number of common shares outstanding during the period. Diluted income per share reflects the potential dilution that could occur if options to issue common stock were exercised. In periods in which the inclusion of such instruments is anti-dilutive, the effect of such securities is not given consideration.

Stock-Based Compensation

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

Comprehensive Income

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

Deferred Compensation Plan

The Company maintains a Deferred Compensation Plan for the benefit of certain management employees. The investment funds offered to participants generally correspond to the funds offered in the Company’s 401(k) plan, and the account balance fluctuates with the investment returns on those funds. The fair value of the assets, classified as trading securities, and corresponding liabilities are based on unadjusted quoted market prices for the funds in active markets with sufficient volume and frequency (Level 1). As of February 3, 2024, the current portions of the assets and related liabilities of less than $0.1 million are presented in prepaid expenses and other current assets and accrued expenses in the accompanying Consolidated Balance Sheets, and the non-current portions of the assets and the related liabilities of $0.7 million are presented in other assets, net and other liabilities in the accompanying Consolidated Balance Sheets. As of January 28, 2023, the current portions of the assets and related liabilities of $0.1 million are presented in prepaid expenses and other current assets and accrued expenses in the accompanying Consolidated Balance Sheets, and the non-current portions of the assets and the related liabilities of $0.7 million are presented in other assets, net and other liabilities in the accompanying Consolidated Balance Sheets.

Fair Value of Financial Instruments

For purposes of financial reporting, management has determined that the fair value of financial instruments, including cash, cash equivalents and restricted cash, receivables, short term investments, accounts payable and accrued expenses, approximates book value at February 3, 2024 and January 28, 2023.

Use of Estimates

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

Sales Tax Policy

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

Foreign Currency

Assets and liabilities of the Company’s foreign operations with functional currencies other than the U.S. dollar are translated at the exchange rate in effect at the balance sheet date, while revenues and expenses are translated at average rates prevailing during the year. Translation adjustments are reported in accumulated other comprehensive income, a separate component of stockholders’ equity. Gains and losses resulting from foreign exchange transactions, including the impact of the re-measurement of the Company’s balance sheet, are recorded as a component of selling, general and administrative expenses. The Company recorded a loss of $0.1 million and $0.6 million related to foreign currency in fiscal 2023 and 2022, respectively.

Recent Accounting Pronouncements – Adopted in the current year

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.

Recent Accounting Pronouncements – Pending adoption

In November 2023, the FASB issued ASU No. 2023-07, "Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures." This ASU updates reportable segment disclosure requirements primarily through enhanced disclosures about significant segment expenses. The amendments are effective for fiscal years beginning after December 15, 2023, and for interim periods within fiscal years beginning after December 15, 2024. The amendments should be applied retrospectively to all prior periods presented in the financial statements. Management is currently evaluating this ASU to determine its impact on the Company's disclosures.

In December 2023, the FASB issued ASU No. 2023-09, "Income Taxes (Topic 740): Improvements to Income Tax Disclosures." This ASU expands the requirements for income tax disclosures in order to provide greater transparency. The amendments are effective for fiscal years beginning after December 15, 2024 and the amendments should be applied prospectively. Management is currently evaluating this ASU to determine its impact on the Company's disclosures.

Note 9 - Line of Credit

12 Months Ended

Feb. 03, 2024

Long-Term Debt [Text Block]

(9)	Line of Credit

The Company has a revolving credit and security agreement with PNC Bank, as agent, which expires on December 17, 2026, and provides for a secured revolving loan in aggregate principal of up to $25.0 million, subject to a borrowing base formula. As of February 3, 2024, borrowings under the agreement would bear interest at (a) a base rate determined under the agreement, or (b) the borrower's option, at a rate based on SOFR, plus in either case a margin based on average undrawn availability as determined in accordance with the agreement.

The Credit Agreement requires the Company to comply with one financial covenant, specifically, that the Company maintain availability (as determined in accordance with the Credit Agreement) at all times equal to or greater than the greater of (a) 10.0% of the Loan Cap and (b) $1,875,000 (subject to increase upon exercise of the Increase Option). The “Loan Cap” is the lesser of (1) $25,000,000 less the outstanding amount of loans and letters of credit under the Credit Agreement and (2) the borrowing base from time to time under the Credit Agreement.

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

The Credit Agreement contains typical negative covenants, including, among other things, that the Borrower will not incur indebtedness except for permitted indebtedness or make any investments except for permitted investments, declare dividends or repurchase its stock except as permitted, acquire any subsidiaries except in connection with a permitted acquisition, or merge or consolidate with any other entity or acquire all or substantially all of the assets of any other company outside the ordinary course of business.

The Company is currently in compliance with the Credit Agreement covenants. As of February 3, 2024, the Company had a borrowing base of $25.0 million. As a result of a $250,000 letter of credit against the line of credit at the end of fiscal 2023, approximately $24.7 million was available for borrowing. The Company had no outstanding borrowings as of February 3, 2024.

Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Feb. 03, 2024

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

Schedule II – Valuation and Qualifying Accounts

	*Beginning Balance*		*Charged to cost and expenses*			Other ⁽¹⁾			*Ending Balance*
Deferred Tax Asset Valuation Allowance
2023	$	8,000	$	(5,500	)	$	(954	)	$	1,546
2022		9,795		(478	)		(1,317	)		8,000

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

Note 9 - Line of Credit (Details Textual) - PNC Bank [Member] - Revolving Credit Facility [Member] - USD ($)	Aug. 25, 2020	Feb. 03, 2024	Dec. 17, 2021
Line of Credit Facility, Maximum Borrowing Capacity	$ 25,000,000
Debt Instrument, Covenant, Availability Percentage			10.00%
Debt Instrument, Covenant, Availability, Amount			$ 1,875,000
Debt Instrument, Default, Increase in Interest Rate and Fees	2.00%
Line of Credit Facility, Remaining Borrowing Capacity		$ 25,000,000
Letters of Credit Outstanding, Amount		250,000
Line of Credit Facility, Current Borrowing Capacity		24,700,000
Long-term Line of Credit, Total		$ 0

Note 15 - Segment Information - Financial Information for the Company's Reportable Segments (Details) - USD ($) $ in Thousands	12 Months Ended
	Feb. 03, 2024	Jan. 28, 2023
Revenue from Contract with Customer, Excluding Assessed Tax	$ 486,114	$ 467,937
Income (loss) before income taxes	66,329	61,924
Capital expenditures, net	18,295	13,634
Depreciation and amortization	13,657	12,482
Total assets	272,325	280,794
Direct to Consumer [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	456,163	446,181
Income (loss) before income taxes	56,613	51,663
Capital expenditures, net	18,295	13,634
Depreciation and amortization	13,264	11,972
Total assets	262,299	272,221
Commercial [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	25,413	18,523
Income (loss) before income taxes	8,160	8,318
Capital expenditures, net	0	0
Depreciation and amortization	393	510
Total assets	8,801	7,466
International Franchising [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	4,538	3,233
Income (loss) before income taxes	1,556	1,943
Capital expenditures, net	0	0
Depreciation and amortization	0	0
Total assets	$ 1,225	$ 1,107

Amount of asset recognized for present right to economic benefit.

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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.

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Note 5 - Prepaid Expenses and Other Current Assets

12 Months Ended

Feb. 03, 2024

Prepaid Expenses and Other Assets [Text Block]

(5)	Prepaid Expenses and Other Current Assets

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

	*February 3,*		*January 28,*
	*2024*		*2023*
Prepaid occupancy ⁽¹⁾	$	2,442	$	2,196
Prepaid insurance		1,250	$	1,221
Prepaid gift card fees		699	$	835
Prepaid royalties		319	$	301
Prepaid taxes ⁽²⁾		199	$	73
Prepaid merchandise⁽³⁾		-	$	6,047
Other ⁽⁴⁾		6,468	$	8,701
Total	$	11,377	$	19,374

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

(2) Prepaid taxes consist of prepaid federal and state income tax.

(3) Prepaid merchandise consists of prepaid purchase orders of inventory that are not in transit as of fiscal year end.

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

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

	*February 3,*		*January 28,*
	*2024*		*2023*
Entertainment production asset	$	4,734	$	2,939
Deferred compensation		2,121		853
Other ⁽¹⁾		311		429
Total	$	7,166	$	4,221

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

Note 6 - Property and Equipment, Net (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Feb. 03, 2024	Jan. 28, 2023
Depreciation	$ 13.7	$ 12.5

Note 10 - Commitments and Contingencies (Details Textual) $ in Millions	Feb. 03, 2024 USD ($)
Litigation Receivable, Gross	$ 4.6
Litigation Receivables, Reserve	3.7
Litigation Receivables, Net	$ 0.9

Note 15 - Segment Information - Sales to External Customers and Long-lived Assets by Geographic Area (Details) - USD ($)
$ in Thousands

12 Months Ended

Feb. 03, 2024

Jan. 28, 2023

Revenue from Contract with Customer, Excluding Assessed Tax

$ 486,114

$ 467,937

Revenue from Contract with Customer, Excluding Assessed Tax

55,262

50,759

North America [Member]

^[1]

426,244

408,881

Revenue from Contract with Customer, Excluding Assessed Tax

^[1]

51,707

48,242

Europe [Member]

^[2]

56,141

55,854

Other Geographic Region [Member]

^[2]

3,555

2,517

Revenue from Contract with Customer, Excluding Assessed Tax

^[3]

3,729

3,202

^[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

Balance, beginning of period

Note 3 - Revenue - Allowance for Expected Credit Losses (Details) - USD ($)
$ in Thousands

12 Months Ended

Feb. 03, 2024

Jan. 28, 2023

$ 5,872

$ 7,056

Adjustment for expected credit losses

1,912

2,105

Uncollectible accounts written off, net of recoveries (1)

^[1]

(849)

(3,289)

Balance, end of period

$ 6,935

$ 5,872

[1]	Other receivables allowance for doubtful accounts represent uncollectible accounts written off, recoveries and the impact of currency translation

Note 7 - Accrued Expenses (Details Textual) - USD ($) $ in Millions	Feb. 03, 2024	Jan. 28, 2023
Liability, Pension and Other Postretirement and Postemployment Benefits, Current	$ 1.5	$ 1.4

Note 7 - Accrued Expenses (Tables)

12 Months Ended

Feb. 03, 2024

Schedule of Accrued Liabilities [Table Text Block]

	*February 3,*		*January 28,*
	*2024*		*2023*
Accrued wages, bonuses and related expenses	$	14,549	$	23,767
Sales tax payable	$	2,447		4,561
Accrued rent and related expenses ⁽¹⁾	$	1,356		1,512
Current income taxes payable	$	1,602		3,418
Accrued expense - other ⁽²⁾	$	-		4,100
Total	$	19,954	$	37,358

Significant Accounting Policies (Policies)	12 Months Ended
Significant Accounting Policies (Policies)	Feb. 03, 2024
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	*Principles of Consolidation* The accompanying consolidated financial statements include the accounts of Build-A-Bear Workshop, Inc. and its wholly-owned subsidiaries. All intercompany accounts are eliminated in consolidation.
Fiscal Period, Policy [Policy Text Block]	*Fiscal Year* The Company operates on a 52- or 53-week fiscal year ending on the Saturday closest to January 31. The periods presented in these financial statements are fiscal 2023 (53 weeks ended February 3, 2024) and fiscal 2022 (52 weeks ended January 28, 2023). References to years in these financial statements relate to fiscal years or year ends rather than calendar years.
Cash and Cash Equivalents, Policy [Policy Text Block]	*Cash, Cash Equivalents and Restricted Cash* Cash and cash equivalents include cash, 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.
Inventory, Policy [Policy Text Block]	*Inventories* Inventories are stated at the lower of cost or net realizable value, with cost determined on an average-cost basis. Inventory includes supplies of $4.1 million and $4.7 million as of February 3, 2024 and January 28, 2023, respectively. A reserve for estimated shortage is accrued throughout the year based on detailed historical averages. The inventory reserve was $1.1 million as of both February 3, 2024 and January 28, 2023.
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.
Property, Plant and Equipment, Policy [Policy Text Block]	*Property and Equipment* Property and equipment consist of leasehold improvements, furniture and fixtures, computer equipment and software, building and land and are stated at cost. Leasehold improvements are depreciated using the straight-line method over the shorter of the useful life of the assets or the life of the lease ranging from one to ten years. Furniture and fixtures and computer equipment are depreciated using the straight-line method over the estimated service lives ranging from three to seven years. Computer software includes certain costs, including internal payroll costs incurred in connection with the development or acquisition of software for internal use and is amortized using the straight-line method over a period of three to five years. New store construction deposits are recorded at the time the deposit is made as construction-in-progress and reclassified to the appropriate property and equipment category at the time of completion of construction, when operations of the store commence. Maintenance and repairs are expensed as incurred and improvements are capitalized. Gains or losses on the disposition of fixed assets are recorded upon disposal.
Lessee, Leases [Policy Text Block]	Leases The majority of the Company's leases relate to retail stores, corporate offices, and storage locations. For leases with terms greater than 12 months, the Company records the related asset and obligation at the present value of lease payments over the term. Most retail store leases have an original term of five to ten-year base period and the term can be extended on a lease-by-lease basis with additional terms that are typically much shorter than the original lease term giving the Company lease optionality. The renewal options are not included in the measurement of the right of use assets and right of use liabilities unless the Company is reasonably certain to exercise the optional renewal periods. Some leases also include early termination options, which can be exercised under specific conditions. Additionally, the Company may operate stores for a period of time on a month-to-month basis after the expiration of the lease term. The Company's lease agreements do not contain any material residual value guarantees or material restrictive covenants. Certain leases contain incentives, such as construction allowances from landlords and/or rent abatements subsequent to taking possession of the leased property. These incentives reduce the right-of-use asset related to the lease and are amortized through the right-of-use asset as reductions of expense over the lease term. The Company's leases typically contain rent escalations over the lease term and the Company recognizes expense for these leases on a straight-line basis over the lease term. The Company recognizes the related rental expense on a straight-line basis and records the difference between the recognized rental expense and amounts payable under the lease as part of the lease right-of-use asset. Some of the Company's leases include rent escalations based on inflation indexes and fair market value adjustments. Operating lease liabilities are calculated using the prevailing index or rate at lease commencement. Subsequent escalations in the index or rate and contingent rental payments are recognized as variable lease expenses. Certain leases contain contingent rental provisions that include a fixed base rent plus an additional percentage of the store’s sales in excess of stipulated amounts and certain leases may contain rental provisions that only include a provision for a percentage of a store's total sales, instead of a fixed base rent amount. Such rents based on a percentage of store's total sales are recorded as variable lease expenses. The Company has elected the practical expedient allowed by the standard to account for all fixed consideration in a lease as a single lease component. Therefore, the lease payments used to measure the lease liability for these leases include fixed minimum rentals along with fixed operating costs such as common area maintenance and utilities. Most of the Company’s leases do not provide a readily available implicit interest rate. Therefore, the Company estimates the incremental borrowing discount rate based on information available at lease commencement. The discount rates used are indicative of a synthetic credit rating based on quantitative and qualitative analysis and adjusted to estimate a secured credit rating. For non-U.S. locations, a risk-free rate yield based on the currency of the lease is used to adjust the estimate of the incremental borrowing rate.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	*Long-lived Assets* Whenever facts and circumstances indicate that the carrying value of a long-lived asset (asset group) and right-of-use operating lease assets may not be recoverable, the carrying value of those assets is reviewed for potential impairment. If this review indicates that the carrying value of the asset (asset group) will not be recovered, as determined based on projected undiscounted cash flows related to the asset (asset group) over its remaining life, the carrying value of the asset (asset group) is reduced to its estimated fair value. The Company typically performs an annual assessment of its store assets in the DTC segment, based on operating performance and forecasts of future performance. For the purposes of evaluating store assets for impairment, the Company has determined that each store location is an asset group, inclusive of the right-of-use asset attributable to each store. In periods where the Company identifies indicators of impairment for its store fleet, the Company performs a recoverability test for these assets by comparing the estimated undiscounted future cash flows over the remaining useful life of the asset (asset group) to the carry value of the asset (asset group). The estimated undiscounted future cash flows involve expectations for future operations and projected cash flows, including estimates of revenue, operating expenses and market conditions. Based on this, the Company determines if certain stores had long-lived and right-of-use assets with carrying values that exceed their estimated undiscounted future cash flows for the remaining useful life of the respective assets. An impairment charge is recognized to the extent the carrying value exceeded the fair value of the asset (asset group). The Company estimates fair values of these long-lived assets based on its discounted future cash flow analysis for the remaining useful life of the asset or its market rent assessment. An individual asset within an asset group is not impaired below its estimated fair value. Asset impairment charges are recorded within the cost of merchandise sold - retail expense within the Consolidated Statement of Operations and Comprehensive Income. The Company's analysis identified indicators of impairment at two retail locations and the Company incurred immaterial impairment charges during fiscal 2023 for long-lived assets in the Company's DTC segment. The Company incurred immaterial impairment charges during fiscal 2022 for long-lived assets. The estimates, all of which are considered Level 3 inputs, used to calculate the fair value of the asset (asset group) include: the Company’s expectations for future operations and projected cash flows, including revenues, operating expenses including market rents, and market conditions. Changes in these estimates could have an impact on whether long-lived store assets should be further evaluated for impairment and could have a significant impact on the resulting impairment charge.
Other Assets [Policy Text Block]	*Other Assets, net* Other assets consist primarily of the non-current portion of prepaid income taxes and deferred costs related to franchise agreements, financing agreements, and capitalized film production costs. Deferred franchise costs are initial costs related to the Company’s franchise agreements that are deferred and amortized over the life of the respective franchise agreement. Deferred financing costs are the initial issuance costs and fees incurred in obtaining the Company's new credit agreement. The Company had no outstanding borrowings at the beginning of the facility or at of the date of the second amendment, therefore these costs and fees incurred for the original agreement and amendment were recorded as a deferred asset and the unamortized costs will be amortized over the length of the amended agreement. Film production costs include capitalizable direct costs, production overhead, interest and development costs and are stated at the lower of cost, less accumulated amortization, or fair value.
Entertainment Production Costs [Policy Text Block]	Entertainment Production Costs Costs of producing entertainment assets, which include direct costs, production overhead and development costs, are capitalized when incurred and are stated at the lower of cost, less accumulated amortization, or fair value. For film related costs, the Company expects assets to be monetized individually and are amortized using the individual film-forecast-computation method which amortizes such costs in the same ratio that current period actual revenue bears to the estimated remaining unrecognized total revenues (ultimate revenue). Ultimate revenue includes estimates over a period not to exceed ten years from the date of initial release of the film. Participation costs and residuals are accrued and expensed over the applicable product life cycle based upon the ratio of the current period's revenues to the estimated remaining total revenues for each production. Costs of entertainment productions are subject to recoverability assessments, whenever events or changes in circumstances indicate that the fair value of the film may be less than the unamortized cost, which for content predominantly monetized individually, involves comparing the estimated fair values with the unamortized cost. The fair value is determined based on a discounted cash flow analysis of the cash flows directly attributable to the entertainment assets. The discounted cash flow analysis includes cash flow estimates of ultimate revenue as well as a discount rate (a Level 3 fair value measurement). The discount rate used in the Company’s discounted cash flow model reflects the time value of money, expectations about variation in the amount or timing of the most likely cash flows, and the price market participants would seek for bearing the uncertainty inherent with the film asset. The amount by which the unamortized costs of entertainment assets exceed their estimated fair values are written off. As of February 3, 2024 and January 28, 2023, the Company had net capitalized entertainment production costs of $4.7 million and $2.9 million, respectively. The February 3, 2024 balance for entertainment production costs is comprised of unamortized, released assets, and several in-development entertainment projects. The main purpose of the Company's production assets is to drive consumer engagement with its own intellectual property, similar to a marketing campaign. As such, the amortization of production assets and any related impairment charges are recorded as advertising expenses with the Selling, general, and administrative line within the Consolidated Statement of Operations and Comprehensive Income and includes this expense in the financial information of the Commercial reportable segment presented in Note 15 - Segment Information. In November 2023, the Company released the film Glisten and the Merry Mission and recorded $1.0 million in film cost amortization during fiscal 2023 based on the individual film's production asset carrying value and its current period actual revenue as a percentage of the ultimate revenue estimate. Additionally, as of February 3, 2024, the Company performed a recoverability assessment of the Glisten and the Merry Mission assets and determined there were indicators of impairment. A discounted cash flow analysis was used to estimate the fair value of the asset and determined the carry value of the production asset was greater than its fair value. As a result, the Company recorded $0.6 million in film asset impairment. The Company recorded a total of $2.4 million in film costs amortization in fiscal 2023 and a total of $0.3 million in fiscal 2022.
Revenue from Contract with Customer [Policy Text Block]	*Revenue* See Note 3 — Revenue for additional accounting information.
Cost of Goods and Service [Policy Text Block]	*Cost of Merchandise Sold* Cost of merchandise sold - retail includes the cost of the merchandise, including royalties paid to licensors of third-party branded merchandise; store occupancy cost, including store depreciation; cost of warehousing and distribution; packaging; stuffing; damages and shortages; and shipping and handling costs incurred in shipment to consumers. Cost of merchandise sold - commercial includes the cost of the merchandise, including royalties paid to licensors of third-party branded merchandise; cost of warehousing and distribution; packaging; stuffing; damages and shortages; and shipping and handling costs incurred in shipment to consumers.
Selling, General and Administrative Expenses, Policy [Policy Text Block]	*Selling, General, and Administrative Expenses* Selling, general, and administrative expenses include store payroll and related benefits, advertising, credit card fees, store supplies and store closing costs, as well as central office management payroll and related benefits, travel, information systems, accounting, insurance, legal, and public relations costs. It also includes depreciation and amortization of central office leasehold improvements, furniture, fixtures, and equipment. In addition, bad debt expenses and accounts receivable related charges are included. Further, it includes store preopening expenses which represent costs incurred prior to store openings, remodels and relocations including certain store set-up, labor and hiring costs, rental charges, payroll, government grants, marketing, travel and relocation costs and recoveries.
Advertising Cost [Policy Text Block]	*Advertising* The costs of advertising and marketing programs are charged to operations in the first period the program takes place. Advertising expense was $24.3 million and $19.6 million for fiscal years 2023 and 2022, respectively.
Income Tax, Policy [Policy Text Block]	*Income Taxes* Income taxes are accounted for using a balance sheet approach known as the liability method. The liability method accounts for deferred income taxes by applying the rate, based on enacted tax law, that will be in effect in the period in which the temporary differences between the book basis and the tax basis of assets and liabilities reverse or are settled. Deferred taxes are reported on a jurisdictional basis. Tax positions are reviewed at least quarterly and adjusted as new information becomes available. The recoverability of deferred tax assets is evaluated by assessing the adequacy of future expected taxable income from all sources, including reversal of taxable temporary differences, forecasted operating earnings and available tax planning strategies. These estimates of future taxable income inherently require significant judgment. To the extent it is considered more likely than not that a deferred tax asset will be not recovered, a valuation allowance is established. The Company assesses its total liability for uncertain tax positions on a quarterly basis. The Company recognizes estimated interest and penalties related to unrecognized tax benefits in income tax expense. See Note 8—"Income Taxes" for further discussion.
Earnings Per Share, Policy [Policy Text Block]	Income *Per Share* Basic income per share is determined by dividing net income allocated to common stockholders by the weighted average number of common shares outstanding during the period. Diluted income per share reflects the potential dilution that could occur if options to issue common stock were exercised. In periods in which the inclusion of such instruments is anti-dilutive, the effect of such securities is not given consideration.
Share-Based Payment Arrangement [Policy Text Block]	*Stock-Based Compensation* The Company has share-based compensation plans covering certain management groups and its Board of Directors. The Company accounts for share-based payments utilizing the fair value recognition provisions of ASC 718 Compensation - Stock Compensation. The Company recognizes compensation cost for graded-vested equity awards on a straight-line basis over the requisite service period for the entire award and forfeitures as they occur. See Note 12 — "Stock Incentive Plans" for additional information.
Comprehensive Income, Policy [Policy Text Block]	*Comprehensive* *Income* Comprehensive income is comprised of net income and foreign currency translation adjustments.
Deferred Charges, Policy [Policy Text Block]	Deferred Compensation Plan The Company maintains a Deferred Compensation Plan for the benefit of certain management employees. The investment funds offered to participants generally correspond to the funds offered in the Company’s 401(k) plan, and the account balance fluctuates with the investment returns on those funds. The fair value of the assets, classified as trading securities, and corresponding liabilities are based on unadjusted quoted market prices for the funds in active markets with sufficient volume and frequency (Level 1). As of February 3, 2024, the current portions of the assets and related liabilities of less than $0.1 million are presented in prepaid expenses and other current assets and accrued expenses in the accompanying Consolidated Balance Sheets, and the non-current portions of the assets and the related liabilities of $0.7 million are presented in other assets, net and other liabilities in the accompanying Consolidated Balance Sheets. As of January 28, 2023, the current portions of the assets and related liabilities of $0.1 million are presented in prepaid expenses and other current assets and accrued expenses in the accompanying Consolidated Balance Sheets, and the non-current portions of the assets and the related liabilities of $0.7 million are presented in other assets, net and other liabilities in the accompanying Consolidated Balance Sheets.
Fair Value of Financial Instruments, Policy [Policy Text Block]	*Fair Value of Financial Instruments* For purposes of financial reporting, management has determined that the fair value of financial instruments, including cash, cash equivalents and restricted cash, receivables, short term investments, accounts payable and accrued expenses, approximates book value at February 3, 2024 and January 28, 2023.
Use of Estimates, Policy [Policy Text Block]	*Use of Estimates* The preparation of the consolidated financial statements requires management of the Company to make a number of estimates and assumptions relating to the reported amount of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The assumptions used by management in future estimates could change significantly due to changes in circumstances, including, but not limited to, challenging economic conditions. Accordingly, future estimates may change significantly. Significant items subject to such estimates and assumptions include the calculation of revenue from gift card breakage, valuation of long-lived asset for asset impairments, income tax valuation allowances on deferred income tax assets, and the determination of deferred revenue under the Company’s customer loyalty program.
Sales Tax Policy [Policy Text Block]	*Sales Tax Policy* The Company’s revenues in the consolidated statement of operations are net of sales taxes.
Foreign Currency Transactions and Translations Policy [Policy Text Block]	*Foreign Currency* Assets and liabilities of the Company’s foreign operations with functional currencies other than the U.S. dollar are translated at the exchange rate in effect at the balance sheet date, while revenues and expenses are translated at average rates prevailing during the year. Translation adjustments are reported in accumulated other comprehensive income, a separate component of stockholders’ equity. Gains and losses resulting from foreign exchange transactions, including the impact of the re-measurement of the Company’s balance sheet, are recorded as a component of selling, general and administrative expenses. The Company recorded a loss of $0.1 million and $0.6 million related to foreign currency in fiscal 2023 and 2022, respectively.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements – Adopted in the current year 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. Recent Accounting Pronouncements – Pending adoption In November 2023, the FASB issued ASU No. 2023-07, "Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures." This ASU updates reportable segment disclosure requirements primarily through enhanced disclosures about significant segment expenses. The amendments are effective for fiscal years beginning after December 15, 2023, and for interim periods within fiscal years beginning after December 15, 2024. The amendments should be applied retrospectively to all prior periods presented in the financial statements. Management is currently evaluating this ASU to determine its impact on the Company's disclosures. In December 2023, the FASB issued ASU No. 2023-09, "Income Taxes (Topic 740): Improvements to Income Tax Disclosures." This ASU expands the requirements for income tax disclosures in order to provide greater transparency. The amendments are effective for fiscal years beginning after December 15, 2024 and the amendments should be applied prospectively. Management is currently evaluating this ASU to determine its impact on the Company's disclosures.

Note 14 - Major Vendors

12 Months Ended

Feb. 03, 2024

Concentration Risk Disclosure [Text Block]

(14)

Major Vendors

Five vendors, each of whose primary manufacturing facilities are located in Asia, accounted for approximately 73%of inventory purchases in 2023 and 77% in 2022.

Note 13 - Stockholders' Equity - Summary Changes in Outstanding Shares of Common Stock (Details) - shares	12 Months Ended
	Feb. 03, 2024	Jan. 28, 2023
Shares outstanding (in shares)	14,802,338	16,146,332
Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding (in shares)	266,627	189,509
Share repurchase (in shares)	(896,603)	(1,533,503)
Shares outstanding (in shares)	14,172,362	14,802,338

Note 6 - Property and Equipment, Net

12 Months Ended

Feb. 03, 2024

Property, Plant and Equipment Disclosure [Text Block]

(6)	Property and Equipment, net

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

	*February 3,*		*January 28,*
	*2024*		*2023*
Land	$	2,261	$	2,261
Furniture and fixtures		26,129		26,134
Machinery and equipment		16,296		15,556
Leasehold improvements		101,126		98,808
Building		14,970		14,969
Computer hardware		25,920		21,509
Computer software		31,132		25,696
Construction in progress		7,821		10,895
		225,655		215,828
Less accumulated depreciation		170,393		165,069
Total, net	$	55,262	$	50,759

For fiscal 2023 and 2022, depreciation expense was $13.7 million and $12.5 million, respectively.

The Company recorded immaterial impairment charges during fiscal 2023 and 2022 for long-lived assets in the Company's DTC segment.

Schedule II - Valuation and Qualifying Accounts - Summary of Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Feb. 03, 2024	Jan. 28, 2023
Beginning Balance	$ 8,000
Charged to cost and expenses	(5,500)
Other	(954)
Ending Balance	1,546	$ 8,000
SEC Schedule, 12-09, Valuation Allowance, Deferred Tax Asset [Member]
Beginning Balance	$ 8,000	9,795
Charged to cost and expenses		(478)
Other		(1,317)
Ending Balance		$ 8,000

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

Feb. 03, 2024

Jan. 28, 2023

Prepaid occupancy

^[1]

$ 2,442

$ 2,196

Prepaid insurance

1,250

1,221

Prepaid gift card fees

699

835

Prepaid royalties

319

301

Prepaid taxes

^[2]

199

Prepaid merchandise

^[3],[4]

6,047

Other

^[5]

6,468

8,701

Total

$ 11,377

$ 19,374

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

Note 13 - Stockholders' Equity (Tables)

12 Months Ended

Feb. 03, 2024

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

	*Common*
	*Stock*

Shares as of January 29, 2022		16,146,332
Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding		189,509
Share repurchase		(1,533,503	)
Shares as of January 28, 2023		14,802,338
Shares issued under employee stock plans, net of shares withheld in lieu of tax withholding		266,627
Share repurchase		(896,603	)
Shares as of February 3, 2024		14,172,362

Note 1 - Description of Business and Basis of Presentation

12 Months Ended

Feb. 03, 2024

Business Description and Basis of Presentation [Text Block]

(1)

Description of Business and Basis of Preparation

Build-A-Bear Workshop, Inc. and subsidiaries (collectively, the “Company”) is a multi-channel retailer of plush animals and related products. The Company began operations in October 1997. The Company sells its products through its 359 corporately-managed locations operated primarily in leased mall locations in the U.S., Canada, Ireland, and the U.K. along with its e-commerce sites. As of the balance sheet date, operations in foreign countries where the Company does not have corporately-managed locations are through franchise agreements. The Company also sold product through its "third-party retail" model at 92 stores in which it sells its products on a wholesale basis to other companies that then in turn execute the Company's retail experience.

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

Note 4 - Leases

12 Months Ended

Feb. 03, 2024

Lessee, Operating Leases [Text Block]

(4)	Leases

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

	*For the Year Ended*
	*February 3, 2024*		*January 28, 2023*

Operating lease costs	$	36,849	$	34,738
Variable lease costs (1)		10,782		10,081
Short term lease costs		110		47
Total Operating Lease costs	$	47,741	$	44,866

(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 periods presented (in thousands).

	*For the Year Ended*
	*February 3, 2024*		*January 28, 2023*
Operating cash flows for operating leases	$	39,598	$	37,285

Operating cash flows for operating leases for fiscal 2023 increased from the operating cash flows for operating leases for the same periods in fiscal 2022, primarily due to increased corporately-managed store count and overall increases in market rent.

As of February 3, 2024, the weighted-average remaining operating lease term was 4.3 years and the weighted-average discount rate was 6.7% for operating leases recognized on the consolidated balance sheet.

The Company recorded immaterial impairment charges during fiscal 2023 and 2022 against its right-of-use operating lease assets in the Company's DTC segment.

Undiscounted cash flows

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

Operating Leases
2024		29,604
2025		24,102
2026		15,223
2027		10,172
2028		5,652
Thereafter		13,141
Total minimum lease payments		97,894
Less: amount of lease payments representing interest		(14,324	)
Present value of future minimum lease payments		83,570
Less: current obligations under leases		(25,961	)
Long-term lease obligations	$	57,609

As of February 3, 2024, the Company had additional executed leases that had not yet commenced with operating lease liabilities totaling $6.3 million. These leases are expected to commence in the first quarter of fiscal 2024 with lease terms of seven to ten years.

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Feb. 03, 2024	Jan. 28, 2023
Cash flows provided by operating activities:
Net income	$ 52,805	$ 47,985
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	13,657	12,482
Share-based and performance-based stock compensation	2,089	2,559
Deferred taxes	(1,893)	992
Provision/adjustments for doubtful accounts	251	(820)
Loss on disposal of property and equipment	121	110
Net change in film costs and advances	(1,913)	(2,453)
Change in assets and liabilities:
Inventories, net	7,102	357
Receivables, net	5,870	(3,045)
Prepaid expenses and other assets	6,776	(6,067)
Accounts payable and accrued expenses	(11,083)	(335)
Operating leases	(5,175)	(5,899)
Gift cards and customer deposits	(1,310)	(1,485)
Deferred revenue	(2,987)	2,895
Net cash provided by operating activities	64,310	47,276
Cash flows used in investing activities:
Capital expenditures	(18,295)	(13,634)
Net cash used in investing activities	(18,295)	(13,634)
Cash flows used in financing activities:
Proceeds from exercise of employee equity awards, net of tax	(1,339)	(592)
Purchases of Company's common stock	(20,500)	(24,172)
Cash dividends paid on vested participating securities	(22,062)	(292)
Net cash used in financing activities	(43,901)	(25,056)
Effect of exchange rates on cash	15	767
Increase (decrease) in cash, cash equivalents and restricted cash	2,129	9,353
Cash, cash equivalents and restricted cash, beginning of period	42,198	32,845
Cash, cash equivalents and restricted cash, end of period	44,327	42,198
Reconciliation of cash, cash equivalents and restricted cash (1)
Cash and cash equivalents	43,934	41,748
Restricted cash from long-term deposits	393	450
Cash, cash equivalents and restricted cash, end of period	44,327	42,198
Net cash paid during the period for income taxes	$ 17,364	$ 10,327

Note 4 - Leases (Tables)

12 Months Ended

Feb. 03, 2024

Lease, Cost [Table Text Block]

	*For the Year Ended*
	*February 3, 2024*		*January 28, 2023*

Operating lease costs	$	36,849	$	34,738
Variable lease costs (1)		10,782		10,081
Short term lease costs		110		47
Total Operating Lease costs	$	47,741	$	44,866

	*For the Year Ended*
	*February 3, 2024*		*January 28, 2023*
Operating cash flows for operating leases	$	39,598	$	37,285

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

Operating Leases
2024		29,604
2025		24,102
2026		15,223
2027		10,172
2028		5,652
Thereafter		13,141
Total minimum lease payments		97,894
Less: amount of lease payments representing interest		(14,324	)
Present value of future minimum lease payments		83,570
Less: current obligations under leases		(25,961	)
Long-term lease obligations	$	57,609

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

12 Months Ended

Feb. 03, 2024

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

	*February 3,*		*January 28,*
	*2024*		*2023*
Prepaid occupancy ⁽¹⁾	$	2,442	$	2,196
Prepaid insurance		1,250	$	1,221
Prepaid gift card fees		699	$	835
Prepaid royalties		319	$	301
Prepaid taxes ⁽²⁾		199	$	73
Prepaid merchandise⁽³⁾		-	$	6,047
Other ⁽⁴⁾		6,468	$	8,701
Total	$	11,377	$	19,374

Schedule of Other Assets, Noncurrent [Table Text Block]

	*February 3,*		*January 28,*
	*2024*		*2023*
Entertainment production asset	$	4,734	$	2,939
Deferred compensation		2,121		853
Other ⁽¹⁾		311		429
Total	$	7,166	$	4,221

Note 2 - Summary of Significant Accounting Policies (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Feb. 03, 2024	Jan. 28, 2023	Jan. 29, 2023
Inventory, Supplies, Net of Reserves	$ 4,100	$ 4,700
Inventory Valuation Reserves	1,100	1,100
Retained Earnings (Accumulated Deficit)	75,272	61,375
Film, Monetized on Its Own, Capitalized Cost, Production	4,700	2,900
Film, Monetized on Its Own, Amortization Expense	1,000
Film, Monetized on Its Own, and Film Group, Impairment	600
Film, Monetized on Its Own, and Film, Monetized in Film Group, Amortization Expense	2,400	300
Advertising Expense	24,300	19,600
Deferred Compensation Plan Assets	2,121	853
Gain (Loss), Foreign Currency Transaction, before Tax	100	600
Prepaid Expenses and Other Current Assets [Member]
Deferred Compensation Plan Assets	100	100
Accrued Liabilities, Current [Member]
Deferred Compensation Liability, Current	$ 700	$ 700
Minimum [Member]
Lessee, Operating Lease, Term of Contract (Year)	5 years
Maximum [Member]
Lessee, Operating Lease, Term of Contract (Year)	10 years
Leasehold Improvements [Member] \| Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	1 year
Leasehold Improvements [Member] \| Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	10 years
Furniture and Fixtures [Member] \| Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	3 years
Furniture and Fixtures [Member] \| Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	7 years
Software and Software Development Costs [Member] \| Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	3 years
Software and Software Development Costs [Member] \| Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	5 years
Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member]
Retained Earnings (Accumulated Deficit)			$ 800

Note 4 - Leases (Details Textual) $ in Millions	Feb. 03, 2024 USD ($)
Operating Lease, Weighted Average Remaining Lease Term (Year)	4 years 3 months 18 days
Operating Lease, Weighted Average Discount Rate, Percent	6.70%
Lessee, Operating Lease, Lease Not yet Commenced, Amount	$ 6.3
Minimum [Member]
Lessee, Operating Lease, Lease Not yet Commenced, Term of Contract (Year)	7 years
Maximum [Member]
Lessee, Operating Lease, Lease Not yet Commenced, Term of Contract (Year)	10 years

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Cumulative Effect, Period of Adoption, Adjustment [Member] Common Stock [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] Additional Paid-in Capital [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] AOCI Attributable to Parent [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] Retained Earnings [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member] Common Stock [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member] Additional Paid-in Capital [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member] AOCI Attributable to Parent [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member] Retained Earnings [Member]	Cumulative Effect, Period of Adoption, Adjusted Balance [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Balance at Jan. 29, 2022											$ 162	$ 75,490	$ (12,470)	$ 30,501	$ 93,683
Stock-based compensation expense											0	1,547	0	0	1,547
Shares issued under employee stock plans											3	2,082	0	0	2,085
Shares withheld in lieu of tax withholdings											(1)	(2,178)	0	0	(2,179)
Share Repurchase											(16)	(7,073)	0	(17,083)	(24,172)
Other											0	0	0	(28)	(28)
Other comprehensive income											0	0	196	0	196
Net income											0	0	0	47,985	47,985
Balance (Accounting Standards Update 2016-13 [Member]) at Jan. 28, 2023	$ 0	$ 0	$ 0	$ (785)	$ (785)	$ 148	$ 69,868	$ (12,274)	$ 60,590	$ 118,332
Balance at Jan. 28, 2023											148	69,868	(12,274)	61,375	119,117
Stock-based compensation expense											0	1,385	0	0	1,385
Shares issued under employee stock plans											5	2,894	0	0	2,899
Shares withheld in lieu of tax withholdings											(2)	(3,638)	0	0	(3,640)
Share Repurchase											(9)	(4,179)	0	(16,312)	(20,500)
Other											0	0		203	203
Other comprehensive income											0	0	192	0	192
Net income											0	0	0	52,805	52,805
Cash Dividend											0	0	0	(22,014)	(22,014)
Balance at Feb. 03, 2024											$ 142	$ 66,330	$ (12,082)	$ 75,272	$ 129,662

Note 11 - Net Income Per Share (Tables)

12 Months Ended

Feb. 03, 2024

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

	*Fiscal year ended*
	*February 3,*		*January 28,*
	*2024*		*2023*
NUMERATOR:
Net Income	$	52,805	$	47,985

DENOMINATOR:
Weighted average number of common shares outstanding - basic		14,342,931		14,940,770
Dilutive effect of share-based awards:		128,944		309,049
Weighted average number of common shares outstanding - dilutive		14,471,875		15,249,819
Basic income per common share	$	3.68	$	3.21
Diluted income per common share	$	3.65	$	3.15

Note 10 - Commitments and Contingencies

12 Months Ended

Feb. 03, 2024

Commitments and Contingencies Disclosure [Text Block]

(10)	Commitments and Contingencies

Litigation

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

Assessments made by the U.K. customs authority in 2012 were appealed by the Company, which has paid the disputed duty, strictly under protest, pending the outcome of the continuing dispute, and this is included in receivables, net in the DTC segment. The U.K. customs authority contested the Company's appeal. Rulings by the lower 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 February 3, 2024, the Company had a gross receivable balance of $4.6 million and a reserve of $3.7 million, leaving a net receivable of $0.9 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. The Company reached a settlement with the Plaintiff and an insurance carrier which has been approved by the Court and will not result in a significant expense for the Company. The action was dismissed, with prejudice, in October 2023.

Note 12 - Stock Incentive Plans - Activity for Time-based and Performance-based Restricted Stock (Details)	12 Months Ended
	Feb. 03, 2024 $ / 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	65,759
Granted, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 23.52
Vested (in shares) \| shares	(208,621)
Vested, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 7.2
Adjusted for performance achievement (in shares) \| shares	0
Adjustment for performance achievement, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 0
Canceled or expired (in shares) \| shares	(22,512)
Canceled or expired, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 16.1
Outstanding (in shares) \| shares	122,609
Outstanding, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 18.02
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	(215,130)
Vested, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 2.78
Adjusted for performance achievement (in shares) \| shares	57,756
Adjustment for performance achievement, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 2.78
Canceled or expired (in shares) \| shares	(17,846)
Canceled or expired, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 20.31
Outstanding (in shares) \| shares	185,082
Outstanding, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 17.37

Note 12 - Stock Incentive Plans - Activity for Stock Options (Details) $ / shares in Units, $ in Millions	12 Months Ended
	Feb. 03, 2024 USD ($) $ / shares shares
Outstanding (in shares) \| shares	177,519
Outstanding, weighted average exercise price (in dollars per share) \| $ / shares	$ 14.2
Granted (in shares) \| shares	0
Granted, weighted average exercise price (in dollars per share) \| $ / shares	$ 0
Exercised (in shares) \| shares	(165,144)
Exercised, weighted average exercise price (in dollars per share) \| $ / shares	$ 13.93
Canceled or expired (in shares) \| shares	0
Canceled or expired (in dollars per share) \| $ / shares	$ 0
Outstanding (in shares) \| shares	12,375
Outstanding, weighted average exercise price (in dollars per share) \| $ / shares	$ 17.84
Outstanding, weighted average remaining contractual term (Year)	1 year 6 months
Outstanding, Intrinsic Value \| $	$ 0.1
Exercisable (in shares) \| shares	12,375
Exercisable, weighted average exercise price (in dollars per share) \| $ / shares	$ 17.84
Exercisable, weighted average remaining contractual term (Year)	1 year 6 months
Exercisable, Intrinsic Value \| $	$ 0.1

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

Feb. 03, 2024

Jan. 28, 2023

Entertainment production asset

$ 4,734

$ 2,939

Deferred compensation

2,121

853

Other (1)

^[1]

311

429

Total

$ 7,166

$ 4,221

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

Note 3 - Revenue

12 Months Ended

Feb. 03, 2024

Revenue from Contract with Customer [Text Block]

(3)

Revenue

Nearly all of the Company’s revenue is derived from retail sales (including e-commerce sites) and is recognized when control of the merchandise is transferred to the customer. The Company accounts for revenue in accordance with Topic 606, Revenue from Contracts with Customers. The Company's disaggregated revenue is fully disclosed as net sales to external customers by reporting segment and by geographic area (See Note 15 — "Segment Information" for additional information). The Company's direct-to-consumer reporting segment represents nearly 94% of consolidated revenue. The majority of these sales transactions are single performance obligations that are recorded when control is transferred to the customer.

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

The Company’s direct-to-consumer segment includes the operating activities of corporately-managed stores, other retail-delivered operations and online sales. Direct-to-consumer revenue is recognized when control of the merchandise is transferred to the customer and for the Company’s online sales, control generally transfers upon delivery to the customer. Revenue is measured as the amount of consideration, including any discounts or incentives, the Company expects to receive in exchange for transferring the merchandise. Product returns have historically averaged less than one-half of one percent due to the interactive nature of sales, where consumers customize their own stuffed animal. The Company has elected to exclude from revenue all collected sales, value-add and other taxes paid by its customers.

For the Company’s gift cards, revenue is deferred for single transactions until redemption including any related gift card discounts. Approximately 80% of gift cards issued have been redeemed within three years of issuance and over the last three years, approximately 65% of gift cards issued have been redeemed within the first twelve months. In addition, unredeemed gift cards or breakage revenue is recorded in proportion to the customer’s redemption pattern using an estimated breakage rate based on historical experience.

Subsequent to stores reopening following shutdowns caused by COVID, 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 does not believe that the redemption pattern experienced during the pandemic reflects the pattern in the future and has adjusted the historical redemption data used to calculate the breakage rate. The Company continues to evaluate expected breakage annually and adjusts the breakage rates in the fourth quarter of each year, or other times, if significant changes in customer behavior are detected. Changes to breakage estimates impact revenue recognition prospectively. Further, given the magnitude of the Company's gift card liability, the changes in breakage rates could have a significant impact on the amount of breakage revenue recognized in future periods. For the fiscal years ended February 3, 2024 and January 28, 2023, net retail sales included gift card breakage revenue of $6.3 million and $5.1 million, respectively. In regard to the consolidated balance sheet, contract liabilities for gift cards are classified as gift cards and customer deposits.

For certain qualifying transactions, a portion of revenue transactions are deferred for the obligation related to the Company’s loyalty program or when a material right in the form of a future discount is granted. In these transactions, the transaction price is allocated to the separate performance obligations based on the relative standalone selling price. The standalone selling price for the points earned for the Company’s loyalty program is estimated using the net retail value of the merchandise purchased, adjusted for estimated breakage based on historical redemption patterns. The revenue associated with the initial merchandise purchased is recognized immediately and the value assigned to the points is deferred until the points are redeemed, forfeited or expired. The Company issues certifications daily for those loyalty program members who have earned 100 or more points in the previous day in North America and 50 points or more in the U.K. with certifications 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 are mainly comprised of wholesale sales of merchandise, supplies and fixtures, licensing the Company’s intellectual properties for third-party use, and revenues generated from entertainment activities. Revenue for wholesale sales is recognized when control of the merchandise or fixtures is transferred to the customer, which generally occurs upon delivery to the customer. The license agreements provide the customer with highly interrelated rights that are not distinct in the context of the contract and, therefore, have been accounted for as a single performance obligation and recognized as licensee sales occur. If the contract includes a guaranteed minimum, the minimum guarantee is recognized as licensee sales occur over the guarantee term until such time as royalties earned through licensee sales exceed the minimum guarantee. The Company classifies these guaranteed minimum contract liabilities as deferred revenue and other on the consolidated balance sheet. Entertainment revenue is generated through the sale of entertainment assets directly to customers or through licensing agreements.

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

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

Allowance for Expected Credit Losses

	2023			2022
Balance, beginning of period	$	5,872		$	7,056
Adjustment for expected credit losses		1,912			2,105
Uncollectible accounts written off, net of recoveries ⁽¹⁾		(849	)		(3,289	)
Balance, end of period	$	6,935		$	5,872

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

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.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Note 3 - Revenue (Tables)

12 Months Ended

Feb. 03, 2024

Other Receivable, Allowance for Credit Loss [Table Text Block]

	2023			2022
Balance, beginning of period	$	5,872		$	7,056
Adjustment for expected credit losses		1,912			2,105
Uncollectible accounts written off, net of recoveries ⁽¹⁾		(849	)		(3,289	)
Balance, end of period	$	6,935		$	5,872

Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Feb. 03, 2024	Apr. 15, 2024	Jul. 29, 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	--02-03
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Document Type	10-K
Document Annual Report	true
Document Period End Date	Feb. 03, 2024
Document Transition Report	false
Entity File Number	001-32320
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	43-1883836
Entity Address, Address Line One	415 South 18th St.
Entity Address, City or Town	St. Louis
Entity Address, State or Province	MO
Entity Address, Postal Zip Code	63103
City Area Code	314
Local Phone Number	423-8000
Title of 12(b) Security	Common Stock, par value $0.01 per share
Trading Symbol	BBW
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 355,000,000
Entity Common Stock, Shares Outstanding		13,980,206
Auditor Firm ID	42
Auditor Name	Ernst & Young LLP
Auditor Location	St. Louis, Missouri

Note 8 - Income Taxes - Income Before Income Taxes From Domestic and Foreign Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Feb. 03, 2024	Jan. 28, 2023
Domestic	$ 61,110	$ 57,595
Foreign	5,219	4,329
Total income before income taxes	$ 66,329	$ 61,924

Note 8 - Income Taxes - Components of the Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Feb. 03, 2024	Jan. 28, 2023
U.S. Federal	$ 12,080	$ 10,190
U.S. State	3,205	2,617
Foreign	145	30
U.S. Federal	(537)	368
U.S. State	(212)	285
Foreign	(1,157)	449
Income tax expense	$ 13,524	$ 13,939

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

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Balance at beginning of year

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

12 Months Ended

Feb. 03, 2024

Jan. 28, 2023

$ 66

^[1]

$ 334

Increases for prior year tax positions

Settlements

(268)

Balance

^[1]

$ 66

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

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

3 Months Ended

12 Months Ended

Feb. 03, 2024

Jan. 28, 2023

Jan. 29, 2022

Effective Income Tax Rate Reconciliation, Percent

20.40%

22.50%

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

21.00%

Operating Loss Carryforwards

$ 3,300

Unrecognized Tax Benefits

^[1]

$ 66

^[1]

$ 334

Unrecognized Tax Benefits that Would Impact Effective Tax Rate

100

Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued

100

Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense

100

$ 100

Foreign Tax Jurisdiction [Member] | His Majesty's Revenue and Customs (HMRC) [Member]

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

5,100

Operating Loss Carryforwards

$ 1,900

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

Note 6 - Property and Equipment, Net - Property and Equipment (Details) - USD ($) $ in Thousands	Feb. 03, 2024	Jan. 28, 2023
Property, plant and equipment, gross	$ 225,655	$ 215,828
Less accumulated depreciation	170,393	165,069
Total, net	55,262	50,759
Land [Member]
Property, plant and equipment, gross	2,261	2,261
Furniture and Fixtures [Member]
Property, plant and equipment, gross	26,129	26,134
Machinery and Equipment [Member]
Property, plant and equipment, gross	16,296	15,556
Leasehold Improvements [Member]
Property, plant and equipment, gross	101,126	98,808
Building [Member]
Property, plant and equipment, gross	14,970	14,969
Computer Equipment [Member]
Property, plant and equipment, gross	25,920	21,509
Software and Software Development Costs [Member]
Property, plant and equipment, gross	31,132	25,696
Construction in Progress [Member]
Property, plant and equipment, gross	$ 7,821	$ 10,895

Schedule II - Valuation and Qualifying Accounts (Tables)

12 Months Ended

Feb. 03, 2024