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Note 1 - Description of Business and Basis of Preparation	12 Months Ended
	Jan. 02, 2016
Notes to Financial Statements
Business Description and Basis of Presentation [Text Block]	(1) Description of Business and Basis of Preparation Build-A-Bear Workshop, Inc. (the Company) is a specialty retailer of plush animals and related products. The Company began operations in October 1997. The Company sells its products through its 329 company-owned stores operated primarily in leased mall locations in the United States, Canada, Puerto Rico, the United Kingdom, Ireland and Denmark along with its e-commerce sites. Operations in foreign countries where the Company does not have company-owned stores are through franchise agreements. A reclassification was made in the current year presentation of the consolidated balance sheet as of January 2, 2016. The Company adjusted the classification of the impact of shares repurchased, which had previously been recorded as a deduction to additional paid-in capital, to a deduction which was allocated between additional paid-in capital and retained earnings. As a result of this reclassification, retained earnings were reduced by $2.1 million and additional paid-in capital was increased by the same amount. Additionally, reclassification of prior year amounts related to the break out of cost of merchandise sold between retail and commercial have been made in the statement of operations to conform to current year presentation with no impact to net income or loss in any period.

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The entire disclosure for the business description and basis of presentation concepts. Business description describes the nature and type of organization including but not limited to organizational structure as may be applicable to holding companies, parent and subsidiary relationships, business divisions, business units, business segments, affiliates and information about significant ownership of the reporting entity. Basis of presentation describes the underlying basis used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).

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