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Note 12 - Earnings (Loss) Per Share (Tables)

12 Months Ended

Dec. 29, 2012

Schedule of Calculation of Numerator and Denominator in Earnings Per Share [Table Text Block]

		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

X

- Definition

Tabular disclosure of the numerators and the denominators of the basic and diluted per-share (or per-unit) computations for income from continuing operations, including the effect that has been given to preferred dividends.

+ References

Reference 1: 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

+ Details

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