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Note 6 - Income per Share
 3 Months Ended
Apr. 04, 2015
Earnings Per Share [Abstract]  
Earnings Per Share [Text Block]

6. Income per Share


The Company uses the two-class method to compute basic and diluted income per common share. The following table sets forth the computation of basic and diluted income per share (in thousands, except share and per share data):


   

Thirteen weeks ended

 
   

April 4, 2015

   

March 29, 2014

 
                 
NUMERATOR:                

Net income before allocation of earnings to participating securities

  $ 6,822     $ 5,025  

Less: Earnings allocated to participating securities

    161       205  

Net income after allocation of earnings to participating securities

  $ 6,661     $ 4,820  
                 
DENOMINATOR:                

Weighted average number of common shares outstanding - basic

    16,399,397       16,701,723  

Dilutive effect of share-based awards

    271,943       208,348  

Weighted average number of common shares outstanding - dilutive

    16,671,340       16,910,071  

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

  $ 0.41     $ 0.29  

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

  $ 0.40     $ 0.29  

In calculating diluted earnings per share for the thirteen week periods ended April 4, 2015 and March 29, 2014, options to purchase 60,825 shares and 372,584 shares, respectively, of common stock that were outstanding at the end of the period were not included in the computation of diluted income per share due to their anti-dilutive effect.