Thirteen weeks ended

Twenty-six weeks ended

June 28, 2014

June 29, 2013

June 28, 2014

June 29, 2013

NUMERATOR:

Net income (loss) before allocation of earnings to participating securities

$

(4,302

)

$

(6,218

)

$

722

$

(6,205

)

Less: Earnings allocated to participating securities

-

25

-

Net income (loss) after allocation of earnings to participating securities

$

(4,302

)

$

(6,218

)

$

697

$

(6,205

)

DENOMINATOR:

Weighted average number of common shares outstanding - basic

17,024,598

16,460,474

16,863,160

16,345,882

Dilutive effect of share-based awards:

-

234,103

-

Weighted average number of common shares outstanding - dilutive

17,024,598

16,460,474

17,097,263

16,345,882

Basic net income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders:

$

(0.25

)

$

(0.38

)

$

0.04

$

(0.38

)

Diluted net income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders

$

(0.25

)

$

(0.38

)

$

0.04

$

(0.38

)