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Note 9 - Income Per Share
 6 Months Ended
Aug. 03, 2019
Notes to Financial Statements  
Earnings Per Share [Text Block]
9.
Income per Share
 
The following table sets forth the computation of basic and diluted net loss per share (in thousands, except share and per share data), 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:
 
   
Thirteen weeks ended
    
Twenty-six weeks ended
  
   
August 3,
    
August 4,
    
August 3,
    
August 4,
  
   
2019
    
2018
    
2019
    
2018
  
NUMERATOR:
                                
Net income (loss) before allocation of earnings to participating securities
   $
(1,224
 )   $
(1,800
 )   $
(28
 )   $
(1,446
 )
Less: Earnings allocated to participating securities
    
-
      
-
      
-
      
-
  
Net income (loss)
   $
(1,224
 )   $
(1,800
 )   $
(28
 )   $
(1,446
 )
                                 
DENOMINATOR:
                                
Weighted average number of common shares outstanding - basic
    
14,726,678
      
14,618,582
      
14,669,626
      
14,600,578
  
Dilutive effect of share-based awards:
    
-
      
-
      
-
      
-
  
Weighted average number of common shares outstanding - dilutive
    
14,726,678
      
14,618,582
      
14,669,626
      
14,600,578
  
Basic income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders
   $
(0.08
 )   $
(0.12
 )   $
(0.00
 )   $
(0.10
 )
Diluted income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders
   $
(0.08
 )   $
(0.12
 )   $
(0.00
 )   $
(0.10
 )
 
In calculating diluted income (loss) per share for the
thirteen
weeks ended
August 3, 2019
and
August 4, 2018
, options to purchase
938,622
 and
478,996;
respectively, shares of common stock that were outstanding at the end of the period were
not
included in the computation of diluted income (loss) per share due to their anti-dilutive effect.