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v3.6.0.2

Consolidated Statements of Income - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2016 | Jan. 02, 2016 | Jan. 03, 2015
Revenues: |  |  |
Net retail sales | $ 357,593 | $ 372,715 | $ 387,725
Commercial revenue | 4,312 | 2,783 | 2,098
Franchise fees | 2,299 | 2,196 | 2,531
Total revenues | 364,204 | 377,694 | 392,354
Costs and expenses: |  |  |
Selling, general and administrative | 157,174 | 159,612 | 163,262
Store preopening | 3,549 | 1,851 | 1,183
Interest expense (income), net | 5 | (143) | 53
Total costs and expenses | 358,895 | 359,796 | 376,330
Total income before income taxes | 5,309 | 17,898 | 16,024
Income tax (benefit) expense | 3,932 | (9,447) | 1,662
Net income | $ 1,377 | $ 27,345 | $ 14,362
Income per common share: |  |  |
Basic income per common share attributable to Build-A-Bear Workshop, Inc. stockholders (in dollars per share) | $ 0.09 | $ 1.61 | $ 0.82
Diluted income per common share attributable to Build-A-Bear Workshop, Inc. stockholders (in dollars per share) | $ 0.09 | $ 1.59 | $ 0.81
Shares used in computing common per share amounts: |  |  |
Basic (in shares) | 15,442,086 | 16,642,269 | 16,908,001
Diluted (in shares) | 15,622,273 | 16,867,356 | 17,133,811
Retail [Member] |  |  |
Costs and expenses: |  |  |
Cost of merchandise sold | $ 195,914 | $ 197,101 | $ 210,887
Commercial [Member] |  |  |
Costs and expenses: |  |  |
Cost of merchandise sold | $ 2,253 | $ 1,375 | $ 945

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