XML 60 R18.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Note 11 - Earnings (Loss) Per Share | 12 Months Ended
--- | ---
Dec. 28, 2013
Earnings Per Share [Abstract] |
Earnings Per Share [Text Block] |
(11) | 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):
|  | 2013 |  |  | 2012 |  |  | 2011 |
NUMERATOR: |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  | $ | (2,112 | ) |  | $ | (49,295 | ) |  | $ | (17,062 | )
DENOMINATOR: |  |  |  |  |  |  |  |  |  |  |  |
Weighted average number of common shares outstanding - basic |  |  | 16,465,138 |  |  |  | 16,331,672 |  |  |  | 17,371,315 |
Dilutive effect of share-based awards: |  |  | - |  |  |  | - |  |  |  | - |
Weighted average number of common shares outstanding - dilutive |  |  | 16,465,138 |  |  |  | 16,331,672 |  |  |  | 17,371,315 |
Basic loss per common share attributable to Build-A-Bear Workshop, Inc., stockholders |  | $ | (0.13 | ) |  | $ | (3.02 | ) |  | $ | (0.98 | )
Diluted loss per common share attributable to Build-A-Bear Workshop, Inc., stockholders |  | $ | (0.13 | ) |  | $ | (3.02 | ) |  | $ | (0.98 | )
In calculating diluted earnings per share for fiscal 2013, 2012 and 2011, options to purchase 1,065,012; 1,155,239 and 1,210,816, 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 under provisions of ASC 260-10. Due to the net loss in fiscal 2013, 2012 and 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.

X
- Details
Name: | us-gaap_EarningsPerShareAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 2: 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 3: 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 4: 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=32703322&loc=d3e4984-109258 Reference 5: 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=26872669&loc=d3e20235-122688 + Details
Name: | us-gaap_EarningsPerShareTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration