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Note 12 - Earnings (Loss) Per Share | 12 Months Ended
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Dec. 29, 2012
Earnings Per Share [Text Block] |
(12) | Earnings (Loss) 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 the losses of the Company. The following table sets forth the computation of basic and diluted earnings per share (in thousands, except share and per share data):
|  | 2012 |  |  | 2011 |  |  | 2010 |
NUMERATOR: |  |  |  |  |  |  |  |  |
Net (loss) earnings before allocation of earnings to participating securities |  | $ | (49,295 | ) |  | $ | (17,062 | ) |  | $ | 104 |
Less: Earnings allocated to participating securities |  |  | - |  |  |  | - |  |  |  | 7 |
Net (loss) earnings after allocation of earnings to participating securities |  | $ | (49,295 | ) |  | $ | (17,062 | ) |  | $ | 97 |
DENOMINATOR: |  |  |  |  |  |  |  |  |  |  |  |
Weighted average number of common shares outstanding - basic |  |  | 16,331,672 |  |  |  | 17,371,315 |  |  |  | 18,601,465 |
Dilutive effect of share-based awards: |  |  | - |  |  |  | - |  |  |  | 51,547 |
Weighted average number of common shares outstanding - dilutive |  |  | 16,331,672 |  |  |  | 17,371,315 |  |  |  | 18,653,012 |
Basic (loss) earnings per common share attributable to Build-A-Bear Workshop, Inc, stockholders: |  | $ | (3.02 | ) |  | $ | (0.98 | ) |  | $ | 0.01 |
Diluted (loss) earnings per common share attributable to Build-A-Bear Workshop, Inc, stockholders |  | $ | (3.02 | ) |  | $ | (0.98 | ) |  | $ | 0.01 |
In calculating diluted earnings per share for fiscal 2012, 2011 and 2010, options to purchase 1,155,239, 1,210,816, and 627,456, respectively, shares of common stock were outstanding at the end of the period, but were not included in the computation of diluted earnings per share due to their anti-dilutive effect. Due to the net loss in fiscal 2012 and fiscal 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.

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 55 -Paragraph 52 -URI http://asc.fasb.org/extlink&oid=16381557&loc=d3e4984-109258 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1278-109256 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 128 -Paragraph 40 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.21) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 + Details
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Period Type: | duration