0001437749-24-020140 | 10-Q | XBRL Viewer

Revenue from Contract with Customer [Text Block]

2. Revenue

Currently, most of the Company’s revenue is derived from retail sales (including from its e-commerce sites) and is recognized when control of the merchandise is transferred to the customer. The Company's disaggregated revenue is fully disclosed as net sales to external customers by reporting segment and by geographic area (See Note 11 — Segment Information for additional information). The Company's direct-to-consumer reporting segment represents 94% of consolidated revenue for the first quarter of fiscal 2024. The majority of these sales transactions were single performance obligations that were recorded when control of merchandise was transferred to the customer.

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

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

For the Company’s gift cards, revenue is deferred for single transactions until redemption including any related gift card discounts. Approximately 80% of gift cards are 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 customers’ redemption pattern using an estimated breakage rate based on historical experience. Subsequent to stores reopening following shutdowns caused by COVID, the Company 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 at 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. As a matter of sensitivity, a hypothetical 1% change in our gift card breakage rate in fiscal 2023 would have resulted in a change in breakage revenue of $1.0 million.

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

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

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

The Company also incurs expenses directly related to the startup of new franchises, which may include finder’s fees, legal and travel costs, expenses related to its ongoing support of the franchises and employee compensation. Accordingly, the Company’s policy is to capitalize any finder’s fee, as an incremental cost, and expense all other costs as incurred. Additionally, the Company amortizes these capitalized costs into expense in the same pattern as the development fee's recording of revenue as described previously. These capitalized costs for the thirteen weeks ended May 4, 2024 are not material to the financial statements.

The Company reserves for “expected” credit losses on financial instruments and other commitments to extend credit rather than the “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. For the thirteen weeks ended May 4, 2024 and April 29, 2023, respectively, the Company had an allowance for credit losses of $6.9 million and $6.3 million.

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

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Note 9 - Net Income Per Share

3 Months Ended

May 04, 2024

Earnings Per Share [Text Block]

9. Income per Share

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

	*Thirteen weeks ended*
	*May 4,*		*April 29,*
	*2024*		*2023*
NUMERATOR:
Net income	$	11,459	$	14,608

DENOMINATOR:
Weighted average number of common shares outstanding - basic		13,925,957		14,457,858
Dilutive effect of share-based awards:		80,443		517,072
Weighted average number of common shares outstanding - dilutive		14,006,400		14,974,930

Basic net income per common share	$	0.82	$	1.01
Diluted net income per common share	$	0.82	$	0.98

In calculating the diluted income per share for the thirteen weeks ended May 4, 2024 and April 29, 2023, respectively, there were 8,199 and 9,069 shares of common stock that were outstanding at the end of the period that were not included in the computation of diluted income per share due to their anti-dilutive effect.

Note 2 - Revenue (Details Textual) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended
	May 04, 2024	Apr. 29, 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%
Financing Receivable, Allowance for Credit Loss	$ 6.9	$ 6.3
International Franchising [Member]
Capitalized Contract Cost, Amortization Period (Year)	25 years
Scenario, Change in Gift Card Breakage Rate [Member]
Estimated Increase (Decrease) in Gift Card Breakage Rate (in dollars per share)	$ 1
Contract with Customer, Liability, Revenue Recognized	$ 1.0
Customer Concentration Risk [Member] \| Revenue Benchmark [Member] \| Direct-to-consumer Reporting Segment [Member]
Concentration Risk, Percentage	94.00%

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	May 04, 2024	Feb. 03, 2024	Apr. 29, 2023
Current assets:
Cash and cash equivalents	$ 38,233	$ 44,327	$ 32,819
Inventories, net	64,024	63,499	66,489
Receivables, net	9,547	8,569	13,307
Prepaid expenses and other current assets	12,046	11,377	13,503
Total current assets	123,850	127,772	126,118
Operating lease right-of-use asset	72,783	73,443	73,780
Property and equipment, net	53,897	55,262	50,385
Deferred tax assets	8,672	8,682	6,642
Other assets, net	6,074	7,166	4,785
Total Assets	265,276	272,325	261,710
Current liabilities:
Accounts payable	14,793	16,170	13,686
Accrued expenses	19,552	19,954	27,272
Operating lease liability short term	24,276	25,961	27,843
Gift cards and customer deposits	16,620	18,134	18,637
Deferred revenue and other	3,432	3,514	5,010
Total current liabilities	78,673	83,733	92,448
Operating lease liability long term	56,906	57,609	59,030
Other long-term liabilities	1,356	1,321	1,260
Stockholders' equity:
Preferred stock, par value $0.01, Shares authorized: 15,000,000; No shares issued or outstanding at May 4, 2024, February 3, 2024 and April 29, 2023	0	0	0
Common stock, par value $0.01, Shares authorized: 50,000,000; Issued and outstanding: 13,914,176, 14,172,362, and 14,938,825 shares, respectively	139	142	149
Additional paid-in capital	64,065	66,330	70,324
Accumulated other comprehensive loss	(12,153)	(12,082)	(12,177)
Retained earnings	76,290	75,272	50,676
Total stockholders' equity	128,341	129,662	108,972
Total Liabilities and Stockholders' Equity	$ 265,276	$ 272,325	$ 261,710

Note 3 - Leases (Tables)

3 Months Ended

May 04, 2024

Lease, Cost [Table Text Block]

	*Thirteen weeks ended*
	*May 4, 2024*		*April 29, 2023*

Operating lease costs	$	9,584	$	8,982
Variable lease costs ⁽¹⁾		2,191		2,126
Short term lease costs		26		15
Total Operating Lease costs	$	11,801	$	11,123

	*Thirteen weeks ended*
	*May 4, 2024*		*April 29, 2023*
Operating cash flows for operating leases	$	9,814	$	9,684

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

Operating Leases
2024	$	23,716
2025		20,758
2026		13,428
2027		9,758
2028		6,298
Thereafter		27,133
Total minimum lease payments		101,091
Less: amount of lease payments representing interest		(19,909	)
Present value of future minimum lease payments		81,182
Less: current obligations under leases		(24,276	)
Long-term lease obligations	$	56,906

Note 6 - Stock-based Compensation - Outstanding Performance Shares (Details) - Performance Shares [Member] - shares

May 04, 2024

Feb. 03, 2024

Vesting Upon Achievement of 2022 - 2024 Consolidated, Cumulative Earnings Before Interest, Taxes, Depreciation and Amortization Objectives [Member]

^[1]

191,110

185,082

Vesting Upon Achievement of 2022 - 2024 Consolidated Growth Revenue Objectives [Member]

54,596

Vesting Upon Achievement of 2023 - 2025 Pretax Income Growth Objectives [Member]

18,198

Vesting Upon Achievement of 2023 - 2025 Consolidated Revenue Growth Objectives [Member]

36,309

Vesting Upon Achievement of 2024 - 2026 Consolidated, Cumulative Earnings Before Interest, Taxes, Depreciation and Amortization Objectives [Member]

19,551

Vesting Upon Achievement of 2024 - 2026 Cumulative Revenue Objectives [Member]

40,596

21,860

[1]	Performance-based restricted stock outstanding, granted, and forfeited are presented at 100% of target.

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	May 04, 2024	Apr. 29, 2023
Cash flows provided by operating activities:
Net income	$ 11,459	$ 14,608
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	3,658	3,080
Share-based and performance-based stock compensation	412	1,052
Provision/adjustments for doubtful accounts	(78)	(316)
Loss on disposal of property and equipment	139	21
Deferred taxes	0	(53)
Change in assets and liabilities:
Inventories, net	(593)	4,077
Receivables, net	(901)	1,626
Prepaid expenses and other assets	407	5,264
Accounts payable and accrued expenses	(810)	(6,265)
Operating leases	(1,716)	(1,840)
Gift cards and customer deposits	(1,502)	(799)
Deferred revenue	(110)	(1,669)
Net cash provided by operating activities	10,365	18,786
Cash flows used in investing activities:
Purchases of property and equipment	(2,430)	(3,065)
Net cash used in investing activities	(2,430)	(3,065)
Cash flows used in financing activities:
(Purchases) proceeds from the exercise of employee equity awards, net of tax	(1,869)	94
Cash dividends paid	(2,911)	(22,098)
Purchases of Company’s common stock	(9,198)	(3,099)
Net cash used in financing activities	(13,978)	(25,103)
Effect of exchange rates on cash	(51)	3
Decrease in cash, cash equivalents, and restricted cash	(6,094)	(9,379)
Cash, cash equivalents and restricted cash, beginning of period	44,327	42,198
Cash, cash equivalents and restricted cash, end of period	38,233	32,819
Supplemental disclosure of cash flow information:
Cash and cash equivalents	37,840	32,367
Restricted cash from long-term deposits	392	452
Total cash, cash equivalents and restricted cash	38,233	32,819
Net cash paid during the period for income taxes	$ 210	$ 646

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

3 Months Ended

May 04, 2024

Apr. 29, 2023

$ 114,730

$ 120,050

North America [Member]

^[1]

99,451

106,864

Europe [Member]

Other Geographic Region [Member]

^[2]

14,449

12,658

^[3]

$ 830

$ 528

[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 and sales to wholesale customers in Europe.
[3]	Other includes franchise businesses outside of North America and Europe

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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Note 6 - Stock-based Compensation - Activity for Stock Options (Details)	3 Months Ended
	May 04, 2024 $ / shares shares
Outstanding (in shares) \| shares	12,375
Outstanding, weighted average exercise price (in dollars per share) \| $ / shares	$ 17.84
Granted (in shares) \| shares	0
Granted, weighted average exercise price (in dollars per share) \| $ / shares	$ 0
Exercised (in shares) \| shares	(12,375)
Exercised, weighted average exercise price (in dollars per share) \| $ / shares	$ 17.84
Forfeited (in shares) \| shares	0
Forfeited, weighted average exercise price (in dollars per share) \| $ / shares	$ 0
Canceled or expired (in shares) \| shares	0
Canceled or expired, weighted average exercise price (in dollars per share) \| $ / shares	$ 0
Outstanding (in shares) \| shares	0
Outstanding, weighted average exercise price (in dollars per share) \| $ / shares	$ 0

Note 12 - Contingencies

3 Months Ended

May 04, 2024

Commitments and Contingencies Disclosure [Text Block]

12. Contingencies

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

Assessments made by the U.K. customs authority in 2012 were appealed by the Company, which has paid the disputed duty, strictly under protest, pending the outcome of the continuing dispute, and this is included in receivables, net in the DTC segment. The U.K. customs authority contested the Company's appeal. Rulings by the First Tier Tribunal in November 2019 and Upper Tribunal in March 2021 held that duty was due on some, but not all, of the products at issue. The Company petitioned the Court of Appeal for permission to appeal certain elements of the Upper Tribunal decision, and in early November 2021, a judge granted the Company's petition for permission to appeal those elements of the Upper Tribunal decision on some, but not all, of the grounds of appeal that the Company had put forward. An appeal was heard by the Court of Appeal during the first quarter of fiscal 2022, and the Court of Appeal dismissed the appeal in the third quarter of fiscal 2022. During the fourth quarter of fiscal 2022, the UK Supreme Court declined to hear the appeal. The Company is engaging with the customs authority to attempt to resolve all outstanding issues following the application of the determined principles. The case will return to the lower tribunal for a final ruling if outstanding issues cannot be resolved. The Company maintains a provision against the related receivable, based on a current evaluation of collectability, using the latest facts available in the dispute. As of May 4, 2024, the Company had a gross receivable balance of $4.8 million and a reserve of $3.7 million, leaving a net receivable of $1.1 million. The Company believes that the outcome of this dispute will not have a material adverse impact on the results of operations, liquidity, or financial position of the Company.

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

3 Months Ended

12 Months Ended

May 04, 2024

Apr. 29, 2023

Feb. 03, 2024

Jan. 28, 2023

Operating lease costs

$ 9,584

$ 8,982

Variable lease costs (1)

^[1]

2,191

2,126

Short term lease costs

Total Operating Lease costs

$ 11,801

$ 11,123

Operating cash flows for operating leases

$ 9,814

$ 9,684

[1]	Prepaid occupancy consists of prepaid expenses related to variable non-lease components.

Note 6 - Stock-based Compensation (Details Textual) - USD ($) $ in Millions		3 Months Ended
	Apr. 11, 2033	May 04, 2024	Apr. 29, 2023
Options and Restricted Stock [Member]
Share-Based Payment Arrangement, Expense		$ 0.4	$ 1.1
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount		$ 4.1
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)		2 years 1 month 6 days
Time-based and Performance-based Shares [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value		$ 2.1	$ 1.6
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 10 - Comprehensive Income (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	May 04, 2024	Apr. 29, 2023
Translation Adjustment Functional to Reporting Currency, Gain (Loss), Reclassified to Earnings, Net of Tax	$ 0	$ 0

Note 7 - Income Taxes

3 Months Ended

May 04, 2024

Income Tax Disclosure [Text Block]

7. Income Taxes

The Company's effective tax rate was 23.8% for the thirteen weeks ended May 4, 2024, compared to 24.5% for the thirteen weeks ended April 29, 2023. In the first quarter of fiscal 2024, the effective tax rate differed from the statutory rate of 21% primarily due to state income tax expense partially offset by the tax impact of equity awards vesting. In the fourth quarter of fiscal 2023, the Company reversed the valuation allowance on deferred tax assets expected to be realized in the U.K. In the first quarter of fiscal 2024, the Company remains in a full valuation in certain other foreign jurisdictions. In the first quarter of fiscal 2023, the effective tax rate differed from the statutory rate of 21% primarily due to state income tax. In addition, the Company remained in a full valuation in certain foreign jurisdictions, including the UK.

The entire disclosure for income tax.

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Entertainment production asset (1)

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

May 04, 2024

Feb. 03, 2024

Apr. 29, 2023

Feb. 03, 2023

^[1]

$ 4,736

$ 3,500

$ 4,734

Deferred compensation

1,057

885

2,121

Other (2)

^[2]

281

400

311

Total

$ 6,074

$ 7,166

$ 4,785

$ 7,166

[1]	Entertainment production asset includes the direct costs, production overhead and development costs in producing entertainment assets such as films or music.
[2]	Other consists primarily of deferred financing costs related to the Company's credit facility.

Note 12 - Contingencies (Details Textual) $ in Millions	May 04, 2024 USD ($)
Litigation Receivable, Gross	$ 4.8
Litigation Receivables, Reserve	3.7
Litigation Receivables, Net	$ 1.1

Condensed Consolidated Statements of Operations and Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	May 04, 2024	Apr. 29, 2023
Revenues:
Revenue	$ 114,730	$ 120,050
Costs and expenses:
Cost of merchandise sold	52,565	55,147
Consolidated gross profit	62,165	64,903
Selling, general and administrative expense	47,562	45,626
Interest income, net	(426)	(76)
Income before income taxes	15,029	19,353
Income tax expense	3,570	4,745
Net income	11,459	14,608
Foreign currency translation adjustment	(71)	97
Comprehensive income	$ 11,388	$ 14,705
Income per common share:
Basic (in dollars per share)	$ 0.82	$ 1.01
Diluted (in dollars per share)	$ 0.82	$ 0.98
Shares used in computing common per share amounts:
Basic (in shares)	13,925,957	14,457,858
Diluted (in shares)	14,006,400	14,974,930
Retail [Member]
Revenues:
Revenue	$ 107,868	$ 112,096
Costs and expenses:
Cost of merchandise sold	49,415	50,904
Commercial Product and Service [Member]
Revenues:
Revenue	5,985	6,688
Costs and expenses:
Cost of merchandise sold	2,533	3,358
International Franchising [Member]
Revenues:
Revenue	877	1,266
Costs and expenses:
Cost of merchandise sold	$ 617	$ 885

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	May 04, 2024	Feb. 03, 2024	Apr. 29, 2023
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01
Preferred stock, authorized (in shares)	15,000,000	15,000,000	15,000,000
Preferred stock, issued (in shares)	0	0	0
Preferred stock, outstanding (in shares)	0	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	50,000,000	50,000,000	50,000,000
Common stock, shares issued (in shares)	13,914,176	14,172,362	14,938,825
Common stock, shares outstanding (in shares)	13,914,176	14,172,362	14,938,825

Note 9 - Net Income Per Share (Tables)

3 Months Ended

May 04, 2024

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

	*Thirteen weeks ended*
	*May 4,*		*April 29,*
	*2024*		*2023*
NUMERATOR:
Net income	$	11,459	$	14,608

DENOMINATOR:
Weighted average number of common shares outstanding - basic		13,925,957		14,457,858
Dilutive effect of share-based awards:		80,443		517,072
Weighted average number of common shares outstanding - dilutive		14,006,400		14,974,930

Basic net income per common share	$	0.82	$	1.01
Diluted net income per common share	$	0.82	$	0.98

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

May 04, 2024

Feb. 03, 2024

Apr. 29, 2023

Feb. 03, 2023

Prepaid occupancy

^[1]

$ 3,807

$ 3,352

$ 2,442

Prepaid insurance

733

526

1,250

Prepaid gift card fees

647

768

699

Prepaid royalties

265

449

319

Prepaid taxes

^[2]

127

199

^[3]

6,468

8,380

6,468

Total

$ 12,046

$ 11,377

$ 13,503

$ 11,377

[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]	Other consists primarily of prepaid expense related to information technology maintenance contracts and software as a service.

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

3 Months Ended

May 04, 2024

Apr. 29, 2023

$ 129,662

$ 119,117

1,095

693

334

389

(2,089)

(9,199)

(3,099)

(2,810)

(22,048)

(40)

(71)

11,459

14,608

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

128,341

108,972

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

(785)

129,662

118,332

Common Stock [Member]

142

148

(4)

(1)

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

139

149

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

Additional Paid-in Capital [Member]

142

148

^[1]

66,330

69,868

^[1]

1,094

691

^[1]

334

389

^[1]

(2,089)

^[1]

(1,604)

(624)

^[1]

^[1]

^[1]

^[1]

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

^[1]

64,065

70,324

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

^[1]

AOCI Attributable to Parent [Member]

^[1]

66,330

69,868

^[2]

(12,082)

(12,274)

^[2]

^[2]

^[2]

^[2]

^[2]

^[2]

^[2]

(71)

^[2]

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

^[2]

(12,153)

(12,177)

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

^[2]

Retained Earnings [Member]

^[2]

(12,082)

(12,274)

75,272

61,375

(7,591)

(2,474)

(2,810)

(22,048)

(40)

11,459

14,608

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

76,290

50,676

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

(785)

$ 75,272

$ 60,590

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

Note 3 - Leases - Reconciliation of the Undiscounted Cash Flows From Operating Leases (Details) - USD ($) $ in Thousands	May 04, 2024	Feb. 03, 2024	Apr. 29, 2023
2024	$ 23,716
2025	20,758
2026	13,428
2027	9,758
2028	6,298
Thereafter	27,133
Total minimum lease payments	101,091
Less: amount of lease payments representing interest	(19,909)
Present value of future minimum lease payments	81,182
Less: current obligations under leases	(24,276)	$ (25,961)	$ (27,843)
Long-term lease obligations	$ 56,906	$ 57,609	$ 59,030

Note 5 - Accrued Expenses

3 Months Ended

May 04, 2024

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

5. Accrued Expenses

Accrued expenses consist of the following (in thousands):

	*May 4,*		*February 3,*		*April 29,*
	*2024*		*2024*		*2023*
Accrued wages, bonuses and related expenses	$	12,007	$	14,549	$	12,602
Current income taxes payable		4,891		1,602		7,524
Sales and value added taxes payable		1,617		2,447		2,148
Accrued rent and related expenses ⁽¹⁾		1,037		1,356		898
Accrued expense - other ⁽²⁾		-		-		4,100
Total	$	19,552	$	19,954	$	27,272

(1)

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

(2)

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

Note 11 - Segment Information

3 Months Ended

May 04, 2024

Segment Reporting Disclosure [Text Block]

11. Segment Information

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

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

	*Direct-to-*				*International*
	*Consumer*		*Commercial*		*Franchising*		*Total*
Thirteen weeks ended May 4, 2024
Net sales to external customers	$	107,868	$	5,985	$	877	$	114,730
Income before income taxes		11,722		3,107		200		15,029
Capital expenditures		2,430		-		-		2,430
Depreciation and amortization		3,606		52		-		3,658
Thirteen weeks ended April 29, 2023
Net sales to external customers	$	112,096	$	6,688	$	1,266	$	120,050
Income before income taxes		15,955		2,890		508		19,353
Capital expenditures		3,065		-		-		3,065
Depreciation and amortization		2,973		107		-		3,080
Total Assets as of:
May 4, 2024	$	254,951	$	8,948	$	1,377	$	265,276
February 3, 2024		262,299		8,801		1,225		272,325
April 29, 2023		253,338		6,902		1,470		261,710

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

	*North*
	*America (1)*		*Europe (2)*		*Other (3)*		*Total*
Thirteen weeks ended May 4, 2024
Net sales to external customers	$	99,451	$	14,449	$	830	$	114,730
Thirteen weeks ended April 29, 2023
Net sales to external customers	$	106,864	$	12,658	$	528	$	120,050

For purposes of this table only:

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

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

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

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 4 - Other Assets (Tables)

3 Months Ended

May 04, 2024

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

	*May 4,*		*February 3,*		*April 29,*
	*2024*		*2024*		*2023*
Prepaid occupancy ⁽¹⁾	$	3,807	$	2,442	$	3,352
Prepaid insurance		733		1,250		526
Prepaid gift card fees		647		699		768
Prepaid royalties		265		319		449
Prepaid taxes ⁽²⁾		127		199		28
Other ⁽³⁾		6,468		6,468		8,380
Total	$	12,046	$	11,377	$	13,503

Schedule of Other Assets, Noncurrent [Table Text Block]

	*May 4,*		*February 3,*		*April 29,*
	*2024*		*2024*		*2023*
Entertainment production asset ⁽¹⁾	$	4,736	$	4,734	$	3,500
Deferred compensation		1,057		2,121		885
Other ⁽²⁾		281		311		400
Total	$	6,074	$	7,166	$	4,785

Note 9 - Net Income Per Share (Details Textual) - shares	3 Months Ended
	May 04, 2024	Apr. 29, 2023
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	8,199	9,069

Note 6 - Stock-based Compensation (Tables)

3 Months Ended

May 04, 2024

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

	*Options*
	*Shares*			*Weighted Average Exercise Price*
Outstanding, February 3, 2024		12,375		$	17.84
Granted		-			-
Exercised		(12,375	)		17.84
Forfeited		-			-
Canceled or expired		-			-
Outstanding, May 4, 2024		-		$	-

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, February 4, 2024 (1)		122,609		$	18.02		185,082		$	17.37
Granted ⁽¹⁾		39,270			27.50		62,456			27.50
Vested		(59,237	)		13.89		-			-
Adjustment for performance achievement		-			-		53,095			2.78
Earned and Vested		-			-		(106,190	)		2.78
Forfeited ⁽¹⁾		(3,333	)		24.75		(3,333	)		24.75
Outstanding, May 4, 2024 (1)		99,309		$	24.01		191,110		$	23.09

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

	*Performance Shares*
Unearned shares subject to performance-based restrictions at target:
2022 - 2024 consolidated, earnings before interest, taxes, depreciation and amortization (EBITDA) growth objectives		54,596
2022 - 2024 consolidated revenue growth objectives		18,198
2023 - 2025 consolidated pre-tax income growth objectives		36,309
2023 - 2025 consolidated revenue growth objectives		19,551
2024 - 2026 consolidated, cumulative earnings before interest, taxes, depreciation and amortization (EBITDA) objectives		40,596
2024 - 2026 consolidated, cumulative revenue objectives		21,860
Performance shares outstanding, May 4, 2024		191,110

Note 1 - Basis of Presentation

3 Months Ended

May 04, 2024

Business Description and Basis of Presentation [Text Block]

1. Basis of Presentation

The condensed consolidated financial statements included herein are unaudited and have been prepared by Build-A-Bear Workshop, Inc. and its subsidiaries (collectively, the “Company”) pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) have been condensed or omitted pursuant to such rules and regulations. The condensed consolidated balance sheet of the Company as of February 3, 2024 was derived from the Company’s audited consolidated balance sheet as of that date. All other condensed consolidated financial statements contained herein are unaudited and reflect all adjustments which are, in the opinion of management, necessary to summarize fairly the financial position of the Company and the results of the Company’s operations and cash flows for the periods presented. All of these adjustments are of a normal recurring nature. All significant intercompany balances and transactions have been eliminated in consolidation. Because of the seasonal nature of the Company’s operations, results of operations of any single reporting period should not be considered as indicative of results for a full year. These condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements for the fiscal year ended February 3, 2024, which were included in the Company’s Annual Report on Form 10-K filed with the SEC on April 18, 2024.

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

Significant Accounting Policies

The Company's significant accounting policies are summarized in Note 2 to the consolidated financial statements included in its Form 10-K for the year ended February 3, 2024.

Note 11 - Segment Information (Tables)

3 Months Ended

May 04, 2024

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

	*Direct-to-*				*International*
	*Consumer*		*Commercial*		*Franchising*		*Total*
Thirteen weeks ended May 4, 2024
Net sales to external customers	$	107,868	$	5,985	$	877	$	114,730
Income before income taxes		11,722		3,107		200		15,029
Capital expenditures		2,430		-		-		2,430
Depreciation and amortization		3,606		52		-		3,658
Thirteen weeks ended April 29, 2023
Net sales to external customers	$	112,096	$	6,688	$	1,266	$	120,050
Income before income taxes		15,955		2,890		508		19,353
Capital expenditures		3,065		-		-		3,065
Depreciation and amortization		2,973		107		-		3,080
Total Assets as of:
May 4, 2024	$	254,951	$	8,948	$	1,377	$	265,276
February 3, 2024		262,299		8,801		1,225		272,325
April 29, 2023		253,338		6,902		1,470		261,710

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

	*North*
	*America (1)*		*Europe (2)*		*Other (3)*		*Total*
Thirteen weeks ended May 4, 2024
Net sales to external customers	$	99,451	$	14,449	$	830	$	114,730
Thirteen weeks ended April 29, 2023
Net sales to external customers	$	106,864	$	12,658	$	528	$	120,050

Note 3 - Leases

3 Months Ended

May 04, 2024

Lessee, Operating Leases [Text Block]

3. Leases

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

The table below presents certain information related to the lease costs for operating leases for the thirteen weeks ended May 4, 2024 and April 29, 2023 (in thousands).

	*Thirteen weeks ended*
	*May 4, 2024*		*April 29, 2023*

Operating lease costs	$	9,584	$	8,982
Variable lease costs ⁽¹⁾		2,191		2,126
Short term lease costs		26		15
Total Operating Lease costs	$	11,801	$	11,123

(1)

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

Other information

The table below presents supplemental cash flow information related to leases for the thirteen weeks ended May 4, 2024 and April 29, 2023 (in thousands).

	*Thirteen weeks ended*
	*May 4, 2024*		*April 29, 2023*
Operating cash flows for operating leases	$	9,814	$	9,684

As of May 4, 2024 and April 29, 2023, the weighted-average remaining operating lease term was 4.8 years and 4.0 years, respectively, and the weighted-average discount rate was 6.9% and 6.3%, respectively, for operating leases recognized on the Company's condensed consolidated balance sheets.

For the thirteen weeks ended May 4, 2024 and the thirteen weeks ended April 29, 2023 the Company incurred no impairment charges against its right-of-use operating lease assets.

Undiscounted cash flows

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

Operating Leases
2024	$	23,716
2025		20,758
2026		13,428
2027		9,758
2028		6,298
Thereafter		27,133
Total minimum lease payments		101,091
Less: amount of lease payments representing interest		(19,909	)
Present value of future minimum lease payments		81,182
Less: current obligations under leases		(24,276	)
Long-term lease obligations	$	56,906

As of May 4, 2024, the Company had additional executed leases that had not yet commenced with operating lease liabilities of $33.8 million. These leases are expected to commence in fiscal 2024 and fiscal 2025 with lease terms of two to twenty years.

Note 4 - Other Assets

3 Months Ended

May 04, 2024

Prepaid Expenses and Other Assets [Text Block]

4. Other Assets

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

	*May 4,*		*February 3,*		*April 29,*
	*2024*		*2024*		*2023*
Prepaid occupancy ⁽¹⁾	$	3,807	$	2,442	$	3,352
Prepaid insurance		733		1,250		526
Prepaid gift card fees		647		699		768
Prepaid royalties		265		319		449
Prepaid taxes ⁽²⁾		127		199		28
Other ⁽³⁾		6,468		6,468		8,380
Total	$	12,046	$	11,377	$	13,503

	(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)	Other consists primarily of prepaid expense related to information technology maintenance contracts and software as a service.

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

	*May 4,*		*February 3,*		*April 29,*
	*2024*		*2024*		*2023*
Entertainment production asset ⁽¹⁾	$	4,736	$	4,734	$	3,500
Deferred compensation		1,057		2,121		885
Other ⁽²⁾		281		311		400
Total	$	6,074	$	7,166	$	4,785

	(1)	Entertainment production asset includes the direct costs, production overhead and development costs in producing entertainment assets such as films or music.
	(2)	Other consists primarily of deferred financing costs related to the Company's credit facility.

Note 9 - Income Per Share - Computation Basic and Diluted Earnings Per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	May 04, 2024	Apr. 29, 2023
Net income	$ 11,459	$ 14,608
Weighted average number of common shares outstanding - basic (in shares)	13,925,957	14,457,858
Dilutive effect of share-based awards: (in shares)	80,443	517,072
Weighted average number of common shares outstanding - dilutive (in shares)	14,006,400	14,974,930
Basic net income per common share (in dollars per share)	$ 0.82	$ 1.01
Diluted net income per common share (in dollars per share)	$ 0.82	$ 0.98

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 3 - Leases (Details Textual) - USD ($) $ in Thousands	3 Months Ended
Note 3 - Leases (Details Textual) - USD ($) $ in Thousands	May 04, 2024	Apr. 29, 2023
Operating Lease, Weighted Average Remaining Lease Term (Year)	4 years 9 months 18 days	4 years
Operating Lease, Weighted Average Discount Rate, Percent	6.90%	6.30%
Operating Lease, Impairment Loss	$ 0	$ 0
Lessee, Operating Lease, Lease Not yet Commenced, Amount		$ 33,800
Minimum [Member]
Lessee, Operating Lease, Term of Contract (Year)	5 years
Lessor, Operating Lease, Lease Not yet Commenced, Term of Contract (Year)	2 years
Maximum [Member]
Lessee, Operating Lease, Term of Contract (Year)	10 years
Lessor, Operating Lease, Lease Not yet Commenced, Term of Contract (Year)	20 years

Note 11 - Segment Information - Financial Information for the Company's Reportable Segments (Details) - USD ($) $ in Thousands	3 Months Ended
	May 04, 2024	Apr. 29, 2023	Feb. 03, 2024
Net sales to external customers	$ 114,730	$ 120,050
Income (loss) before income taxes	15,029	19,353
Capital expenditures, net	2,430	3,065
Depreciation and amortization	3,658	3,080
Total assets	265,276	261,710	$ 272,325
Direct to Consumer [Member]
Net sales to external customers	107,868	112,096
Income (loss) before income taxes	11,722	15,955
Capital expenditures, net	2,430	3,065
Depreciation and amortization	3,606	2,973
Total assets	254,951	253,338	262,299
Commercial [Member]
Net sales to external customers	5,985	6,688
Income (loss) before income taxes	3,107	2,890
Capital expenditures, net	0	0
Depreciation and amortization	52	107
Total assets	8,948	6,902	8,801
International Franchising [Member]
Net sales to external customers	877	1,266
Income (loss) before income taxes	200	508
Capital expenditures, net	0	0
Depreciation and amortization	0	0
Total assets	$ 1,377	$ 1,470	$ 1,225

Amount of asset recognized for present right to economic benefit.

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Document And Entity Information - shares	3 Months Ended
Document And Entity Information - shares	May 04, 2024	Jun. 10, 2024
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	--02-01
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2024
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	May 04, 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
Trading Symbol	BBW
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		13,805,082

Note 8 - Stockholders' Equity (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	May 04, 2024	Apr. 29, 2023	Apr. 11, 2024	Apr. 06, 2023
Payments for Repurchase of Common Stock	$ 9,198	$ 3,099
Dividends Payable, Amount Per Share (in dollars per share)			$ 0.2	$ 1.5
Dividends Payable, Date to be Paid	Apr. 11, 2024	Apr. 06, 2023
Dividends Payable, Date of Record	Mar. 28, 2024	Mar. 23, 2023
Credit Impairment Charges, Trade Receivables Credit Losses Recognized in Retained Earnings	$ 800
Share Repurchase Program 2022 [Member]
Payments for Repurchase of Common Stock	$ 9,200	$ 3,100
Stock Repurchased During Period, Shares (in shares)	343,406	132,385
Share Repurchase Program, Authorized, Amount	$ 50,000	$ 50,000

Number of shares that have been repurchased during the period and have not been retired and are not held in treasury. Some state laws may govern the circumstances under which an entity may acquire its own stock and prescribe the accounting treatment therefore. This element is used when state law does not recognize treasury stock.

+ References + Details

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	May 04, 2024 shares
ecd_TradingArrByIndTable
Material Terms of Trading Arrangement [Text Block]	Item 5. Other Information *Security Trading Plans of Directors and Executive Officers* On March 22, 2024, Sharon John, President and Chief Executive Officer of the Company, adopted a trading arrangement for the sale of the Company’s common stock (a “Rule 10b5-1 Trading Plan”) that is intended to satisfy the affirmative defense conditions of Securities Exchange Act Rule 10b5-1(c). Ms. John’s Rule 10b5-1 Trading Plan, which expires December 6, 2024, provides for the sale of up to 91,034 shares of common stock pursuant to the terms of the plan. On April 8, 2024, Voin Todorovic, Chief Financial Officer of the Company, adopted a Rule 10b5-1 Trading Plan that is intended to satisfy the affirmative defense conditions of Securities Exchange Act Rule 10b5-1(c). Mr. Todorovic’s Rule 10b5-1 Trading Plan, which expires January 31, 2025, provides for the sale of up to 22,929 shares of common stock pursuant to the terms of the plan.
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false
BBW_Sharon John [Member]
ecd_TradingArrByIndTable
Trading Arrangement Adoption Date	March 22, 2024
Trading Arrangement, Individual Name	Sharon John
Trading Arrangement, Individual Title	President and Chief Executive Officer
Rule 10b5-1 Arrangement Adopted [Flag]	true
Trading Arrangement, Securities Aggregate Available Amount	91,034
BBW_Voin Todorovic [Member]
ecd_TradingArrByIndTable
Trading Arrangement Adoption Date	April 8, 2024
Trading Arrangement, Individual Name	Voin Todorovic
Trading Arrangement, Individual Title	Chief Financial Officer
Rule 10b5-1 Arrangement Adopted [Flag]	true
Trading Arrangement, Securities Aggregate Available Amount	22,929

Note 8 - Stockholders' Equity (Tables)

3 Months Ended

May 04, 2024

Schedule of Stockholders Equity [Table Text Block]

	*For the thirteen weeks ended May 4, 2024*															*For the thirteen weeks ended April 29, 2023*

	*Common*									*Retained*						*Common*									*Retained*
	*stock*			*APIC (1)*			*AOCI (2)*			*earnings*			*Total*			*stock*			*APIC (1)*			*AOCI (2)*			*earnings*			*Total*
Balance, beginning	$	142		$	66,330		$	(12,082	)	$	75,272		$	129,662		$	148		$	69,868		$	(12,274	)	$	61,375		$	119,117
Adoption of new accounting standard																										(785	)		(785	)
Subtotal	$	142		$	66,330		$	(12,082	)	$	75,272		$	129,662		$	148		$	69,868		$	(12,274	)	$	60,590		$	118,332
Shares issued under employee stock plans		1			1,094									1,095			2			691			-			-			693
Stock-based compensation					334									334			-			389			-			-			389
Shares withheld in lieu of tax withholdings					(2,089	)								(2,089	)		-			-			-			-			-
Share Repurchase		(4	)		(1,604	)					(7,591	)		(9,199	)		(1	)		(624	)		-			(2,474	)		(3,099	)
Cash Dividends											(2,810	)		(2,810	)		-			-			-			(22,048	)		(22,048	)
Other											(40	)		(40	)		-			-			-			-			-
Other comprehensive (loss) income								(71	)					(71	)		-			-			97			-			97
Net income											11,459			11,459			-			-			-			14,608			14,608
Balance, ending	$	139		$	64,065		$	(12,153	)	$	76,290		$	128,341		$	149		$	70,324		$	(12,177	)	$	50,676		$	108,972

Note 6 - Stock-based Compensation

3 Months Ended

May 04, 2024

Share-Based Payment Arrangement [Text Block]

6. Stock-based Compensation

On April 14, 2020, the Board of Directors (the “Board”) of Build-A-Bear Workshop, Inc. (the “Company”) adopted, subject to stockholder approval, the Build-A-Bear Workshop, Inc. 2020 Omnibus Incentive Plan (the “2020 Incentive Plan”). On June 11, 2020, 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 thirteen weeks ended May 4, 2024 and April 29, 2023, selling, general and administrative expense included stock-based compensation expense of $0.4 million and $1.1 million, respectively. As of May 4, 2024, there was $4.1 million of total unrecognized compensation expense related to unvested restricted stock awards which is expected to be recognized over a weighted-average period of 2.1 years.

The following table is a summary of the balances and activity for stock options for the thirteen weeks ended May 4, 2024:

	*Options*
	*Shares*			*Weighted Average Exercise Price*
Outstanding, February 3, 2024		12,375		$	17.84
Granted		-			-
Exercised		(12,375	)		17.84
Forfeited		-			-
Canceled or expired		-			-
Outstanding, May 4, 2024		-		$	-

The following table is a summary of the balances and activity related to time-based and performance-based restricted stock for the thirteen weeks ended May 4, 2024:

	*Time-Based Restricted Stock*					*Performance-Based Restricted Stock*
	*Shares*			*Weighted Average Grant Date Fair Value*		*Shares*			*Weighted Average Grant Date Fair Value*
Outstanding, February 4, 2024 (1)		122,609		$	18.02		185,082		$	17.37
Granted ⁽¹⁾		39,270			27.50		62,456			27.50
Vested		(59,237	)		13.89		-			-
Adjustment for performance achievement		-			-		53,095			2.78
Earned and Vested		-			-		(106,190	)		2.78
Forfeited ⁽¹⁾		(3,333	)		24.75		(3,333	)		24.75
Outstanding, May 4, 2024 (1)		99,309		$	24.01		191,110		$	23.09

(1)

Performance-based restricted stock outstanding, granted, and forfeited are presented at 100% of target.

The total fair value of shares vested during the thirteen weeks ended May 4, 2024 and April 29, 2023 was $2.1 million and $1.6 million, respectively.

The outstanding performance shares as of May 4, 2024 consist of the following:

	*Performance Shares*
Unearned shares subject to performance-based restrictions at target:
2022 - 2024 consolidated, earnings before interest, taxes, depreciation and amortization (EBITDA) growth objectives		54,596
2022 - 2024 consolidated revenue growth objectives		18,198
2023 - 2025 consolidated pre-tax income growth objectives		36,309
2023 - 2025 consolidated revenue growth objectives		19,551
2024 - 2026 consolidated, cumulative earnings before interest, taxes, depreciation and amortization (EBITDA) objectives		40,596
2024 - 2026 consolidated, cumulative revenue objectives		21,860
Performance shares outstanding, May 4, 2024		191,110

Note 5 - Accrued Expenses (Tables)

3 Months Ended

May 04, 2024

Schedule of Accrued Liabilities [Table Text Block]

	*May 4,*		*February 3,*		*April 29,*
	*2024*		*2024*		*2023*
Accrued wages, bonuses and related expenses	$	12,007	$	14,549	$	12,602
Current income taxes payable		4,891		1,602		7,524
Sales and value added taxes payable		1,617		2,447		2,148
Accrued rent and related expenses ⁽¹⁾		1,037		1,356		898
Accrued expense - other ⁽²⁾		-		-		4,100
Total	$	19,552	$	19,954	$	27,272

Note 8 - Stockholders' Equity

3 Months Ended

May 04, 2024

Equity [Text Block]

8. Stockholders’ Equity

The following table sets forth the changes in stockholders’ equity (in thousands) for the thirteen weeks ended May 4, 2024 and April 29, 2023 (in thousands):

	*For the thirteen weeks ended May 4, 2024*															*For the thirteen weeks ended April 29, 2023*

	*Common*									*Retained*						*Common*									*Retained*
	*stock*			*APIC (1)*			*AOCI (2)*			*earnings*			*Total*			*stock*			*APIC (1)*			*AOCI (2)*			*earnings*			*Total*
Balance, beginning	$	142		$	66,330		$	(12,082	)	$	75,272		$	129,662		$	148		$	69,868		$	(12,274	)	$	61,375		$	119,117
Adoption of new accounting standard																										(785	)		(785	)
Subtotal	$	142		$	66,330		$	(12,082	)	$	75,272		$	129,662		$	148		$	69,868		$	(12,274	)	$	60,590		$	118,332
Shares issued under employee stock plans		1			1,094									1,095			2			691			-			-			693
Stock-based compensation					334									334			-			389			-			-			389
Shares withheld in lieu of tax withholdings					(2,089	)								(2,089	)		-			-			-			-			-
Share Repurchase		(4	)		(1,604	)					(7,591	)		(9,199	)		(1	)		(624	)		-			(2,474	)		(3,099	)
Cash Dividends											(2,810	)		(2,810	)		-			-			-			(22,048	)		(22,048	)
Other											(40	)		(40	)		-			-			-			-			-
Other comprehensive (loss) income								(71	)					(71	)		-			-			97			-			97
Net income											11,459			11,459			-			-			-			14,608			14,608
Balance, ending	$	139		$	64,065		$	(12,153	)	$	76,290		$	128,341		$	149		$	70,324		$	(12,177	)	$	50,676		$	108,972

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

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

During the thirteen weeks ended May 4, 2024, the Company utilized $9.2 million in cash to repurchase 343,406 shares under its $50.0 million program that was authorized by its Board of Directors on August 31, 2022. The Company's Board of Directors also authorized a quarterly cash dividend of $0.20 per share that was paid on April 11, 2024, to all stockholders of record as of March 28, 2024.

For the thirteen weeks ended April 29, 2023, the Company recorded credit impairment charges of $0.8 million on trade receivables into retained earnings as a result of the adoption of ASC 326 - Credit Impairment. During the thirteen weeks ended April 29, 2023, the Company utilized $3.1 million in cash to repurchase 132,385 shares under its $50.0 million program that was authorized by its Board of Directors on August 31, 2022. The Company's Board of Directors also authorized a special cash dividend of $1.50 per share that was paid on April 6, 2023, to all stockholders of record as of March 23, 2023.

The entire disclosure for equity.