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Note 1 - Description of Business and Basis of Preparation
12 Months Ended
Dec. 31, 2011
Business Description and Basis of Presentation [Text Block]
(1)
Description of Business and Basis of Preparation

Build-A-Bear Workshop, Inc. (the Company) is a specialty retailer of plush animals and related products.  At December 31, 2011, the Company operated 346 stores located in the United States, Canada, Puerto Rico, the United Kingdom and Ireland.  The Company was formed in September 1997 and began operations in October 1997.  The Company changed to a Delaware C Corporation on April 3, 2000.  The Company previously operated as a Missouri limited liability company.

During 2001, the Company and a third party formed Build-A-Bear Entertainment, LLC (BABE) for the purpose of promoting the Build-A-Bear Workshop brand and characters of the Company through certain entertainment media.  Prior to February 2003, the Company owned 51% and was the managing member.

During 2002, the Company formed Build-A-Bear Workshop Franchise Holdings, Inc. (Holdings) for the purpose of entering into franchise agreements with companies in foreign countries where Build-A-Bear Workshop, Inc. does not have company-owned stores.  Holdings is a wholly-owned subsidiary of the Company.  As of December 31, 2011, 79 Build-A-Bear Workshop franchise stores are open and operating in 14 countries.

Also during 2002, the Company formed Build-A-Bear Workshop Canada Ltd. (BAB Canada) for the purpose of operating Build-A-Bear Workshop stores in Canada.  BAB Canada is a wholly-owned subsidiary of the Company.

During 2003, the Company formed Build-A-Bear Retail Management, Inc. (BABRM) for the purpose of providing purchasing, legal, information technology, accounting, and other general management services for Build-A-Bear Workshop stores.  BABRM is a wholly-owned subsidiary of the Company.  In February 2003, BABRM purchased the minority interest in BABE, which became a wholly-owned subsidiary.

On April 2, 2006, the Company acquired all of the outstanding shares of The Bear Factory Limited, a stuffed animal retailer in the United Kingdom, and Amsbra Limited, its former United Kingdom franchisee (the UK Acquisition).  During 2006, the Company formed Build-A-Bear Workshop UK Holdings, Ltd (UK Holdings) as the parent company to The Bear Factory and Amsbra.  UK Holdings is a wholly-owned subsidiary of Holdings.  The results of the acquisitions’ operations have been included in the consolidated financial statements since the date of acquisition.  Also during 2006, the Company formed Build-A-Bear Workshop Ireland, Ltd. and Build-A-Bear Workshop France SAS as wholly-owned subsidiaries of Holdings.  In 2010, all Company-owned stores in France were closed.  The Company currently has 58 stores in the United Kingdom and Ireland.

Certain reclassifications of prior year amounts have been made to conform to current year presentation.