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Note 11 - Net Income (Loss) Per Share | 12 Months Ended
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Feb. 02, 2019
Notes to Financial Statements |
Earnings Per Share [Text Block] |
( 1 1 ) | Net Income (Loss) 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 income (loss) per share (in thousands, except share and per share data):
|  | Fiscal year ended |  |  | Five weeks ended |
|  | February 2, |  |  | December 30, |  |  | February 3, |
|  | 2019 |  |  | 2017 |  |  | 2018 |
NUMERATOR: |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) before allocation of earnings to participating securities |  | $ | (17,933 | ) |  | $ | 7,916 |  |  | $ | (845 | )
Less: Earnings allocated to participating securities |  |  | - |  |  |  | 96 |  |  |  | - |
Net income (loss) |  | $ | (17,933 | ) |  | $ | 7,820 |  |  | $ | (845 | )
DENOMINATOR: |  |  |  |  |  |  |  |  |  |  |  |
Weighted average number of common shares outstanding - basic |  |  | 14,591,270 |  |  |  | 15,572,045 |  |  |  | 14,860,511 |
Dilutive effect of share-based awards: |  |  | - |  |  |  | 185,015 |  |  |  | - |
Weighted average number of common shares outstanding - dilutive |  |  | 14,591,270 |  |  |  | 15,757,060 |  |  |  | 14,860,511 |
Basic income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders |  | $ | (1.23 | ) |  | $ | 0.50 |  |  | $ | (0.06 | )
Diluted income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders |  | $ | (1.23 | ) |  | $ | 0.50 |  |  | $ | (0.06 | )
In calculating diluted earnings per share for fiscal 2018 and 2017 and the five week transition period ending February 3, 2018, options to purchase 572,239; 325,427; and 380,496; 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.

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -URI http://asc.fasb.org/topic&trid=2144383 + Details
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