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Note 6 - Earnings or Loss per Share
 3 Months Ended
Mar. 30, 2013
Earnings Per Share [Text Block]
6. Earnings or Loss per Share

The Company uses the two-class method to compute basic and diluted earnings or loss 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 30, 2013
   
March 31, 2012
 
             
NUMERATOR:
           
Net income (loss) before allocation of earnings to participating securities
  $ 13     $ (1,017 )
Less: Earnings allocated to participating securities
    1       -  
Net income (loss) after allocation of earnings to participating securities
  $ 12     $ (1,017 )
                 
DENOMINATOR:
               
Weighted average number of common shares outstanding - basic
    16,231,291       16,038,880  
Dilutive effect of share-based awards
    -       -  
Weighted average number of common shares outstanding - dilutive
    16,231,291       16,038,880  
Basic income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders:
  $ 0.00     $ (0.06 )
Diluted income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders
  $ 0.00     $ (0.06 )

In calculating diluted earnings per share for the thirteen week period ended March 30, 2013, options to purchase 1,153,121 shares of common shares that were outstanding at the end of the period were not included in the computation of diluted earnings per share due to their anti-dilutive effect.

Due to the net loss for the thirteen week periods ended March 31, 2012, the denominator for diluted loss per common share is the same as the denominator for basic loss per common share for those periods because the inclusion of the 1,203,604 outstanding stock options would be anti-dilutive.