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Note 5. Earnings per Share
 3 Months Ended
Mar. 31, 2012
Earnings Per Share [Text Block]
5. Earnings per Share

The Company uses the two-class method to compute basic and diluted earnings per common share.  In periods of net loss, no effect is given to the Company’s participating securities as they do not contractually participate in losses of the Company.  The following table sets forth the computation of basic and diluted loss per share (in thousands, except share and per share data):

   
Thirteen weeks ended
 
   
March 31, 2012
   
April 2, 2011
 
             
NUMERATOR:                
Net loss before allocation of earnings to participating securities
  $ (1,017 )   $ (2,251 )
Less: Earnings allocated to participating securities
    -       -  
Net loss after allocation of earnings to participating securities
  $ (1,017 )   $ (2,251 )
                 
DENOMINATOR:                
Weighted average number of common shares outstanding - basic
    16,038,880       18,090,245  
Dilutive effect of share-based awards:
    -       -  
Weighted average number of common shares outstanding - dilutive
    16,038,880       18,090,245  
Basic loss per common share attributable to Build-A-Bear Workshop, Inc. stockholders:
  $ (0.06 )   $ (0.12 )
Diluted loss per common share attributable to Build-A-Bear Workshop, Inc. stockholders
  $ (0.06 )   $ (0.12 )

Due to the net loss for the thirteen week periods ended March 31, 2012 and April 2, 2011, the denominator for diluted earnings per common share is the same as the denominator for basic earnings per common share for those periods because the inclusion of stock options and unvested restricted shares would be anti-dilutive.