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Note 11 - Net Income (Loss) Per Share
 12 Months Ended
Feb. 01, 2020
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
  
   
February 1,
    
February 2,
  
   
2020
    
2019
  
NUMERATOR:
                
Net income (loss) before allocation of earnings to participating securities
   $
261
     $
(17,933
 )
Less: Earnings allocated to participating securities
    
-
      
-
  
Net income (loss)
   $
261
     $
(17,933
 )
                 
DENOMINATOR:
                
Weighted average number of common shares outstanding - basic
    
14,711,334
      
14,591,270
  
Dilutive effect of share-based awards:
    
48,476
      
-
  
Weighted average number of common shares outstanding - dilutive
    
14,759,810
      
14,591,270
  
Basic income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders
   $
0.02
     $
(1.23
 )
Diluted income (loss) per common share attributable to Build-A-Bear Workshop, Inc. stockholders
   $
0.02
     $
(1.23
 )
 
 
In calculating diluted earnings per share for fiscal 
2019
and 
2018
, options to purchase 
927,831
 and 
572,239
, r
espectively, 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.