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,

effect is given to the Company’s participating securities as they do

not

contractually participate in the losses of the Company:

	Thirteen weeks ended						Thirty-nine weeks ended
	November 2,			November 3,			November 2,			November 3,
	2019			2018			2019			2018
NUMERATOR:
Net loss before allocation of earnings to participating securities	$	(5,873	)	$	(6,064	)	$	(5,901	)	$	(7,510	)
Less: Earnings allocated to participating securities		-			-			-			-
Net loss	$	(5,873	)	$	(6,064	)	$	(5,901	)	$	(7,510	)

DENOMINATOR:
Weighted average number of common shares outstanding - basic		14,752,307			14,590,614			14,697,592			14,597,255
Dilutive effect of share-based awards:		-			-			-			-
Weighted average number of common shares outstanding - dilutive		14,752,307			14,590,614			14,697,592			14,597,255
Basic loss per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$	(0.40	)	$	(0.42	)	$	(0.40	)	$	(0.51	)
Diluted loss per common share attributable to Build-A-Bear Workshop, Inc. stockholders	$	(0.40	)	$	(0.42	)	$	(0.40	)	$	(0.51	)

In calculating the diluted income per share for the

thirteen

and

thirty-nine

weeks ended

November 2, 2019

options to purchase

923,715

and

928,236

shares of common stock, respectively, that were outstanding at the end of the period were

not

included in the computation of diluted income per share due to their anti-dilutive effect. For the

thirteen

and

thirty-nine

weeks ended

November 3, 2018

, the number of options to purchase common shares that were excluded from the calculation were

594,183

and

563,611

shares, respectively.