XML 38 R17.htm IDEA: XBRL DOCUMENT v3.8.0.1
Note 10 - Net Income Per Share
 12 Months Ended
Dec. 30, 2017
Notes to Financial Statements  
Earnings Per Share [Text Block]
(
1
0
)
Net Income
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):
 
   
2017
    
2016
    
2015
  
NUMERATOR:
                        
Net income before allocation of earnings to
participating securities
 
$
7,916
    $
1,377
     $
27,345
  
Less: Earnings allocated to participating securities
  
 
96
     
29
      
520
  
Net income
  
$
7,820
    $
1,348
     $
26,825
  
                         
DENOMINATOR:
                        
Weighted average number of common shares 
outstanding - basic
 
 
15,572,045
     
15,442,086
      
16,642,269
  
Dilutive effect of share-based awards:
  
 
185,015
     
180,187
      
225,087
  
Weighted average number of common shares 
outstanding - dilutive
 
 
15,757,060
     
15,622,273
      
16,867,356
  
Basic income per common share attributable to 
Build-A-Bear Workshop, Inc. stockholders
 
$
0.50
    $
0.09
     $
1.61
  
Diluted income per common share attributable to 
Build-A-Bear Workshop, Inc. stockholders
 
$
0.50
    $
0.09
     $
1.59
  
 
In calculating diluted earnings per share for fiscal
2017,
2016
and
2015,
options to purchase
325,427;
264,717;
and
65,040;
respectively, shares of common stock were outstanding at the end of the period, but were
not
included in the computation of diluted income per share due to their anti-dilutive effect under provisions of ASC
260
-
10.