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Note 9 - Income Per Share
 3 Months Ended
May 02, 2020
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
  
   
May 2,
    
May 4,
  
   
2020
    
2019
  
NUMERATOR:
                
Net (loss) income before allocation of earnings to participating securities
   $
(21,204
 )   $
1,197
  
Less: Earnings allocated to participating securities
    
-
      
-
  
Net (loss) income
   $
(21,204
 )   $
1,197
  
                 
DENOMINATOR:
                
Weighted average number of common shares outstanding - basic
    
14,926,097
      
14,612,575
  
Dilutive effect of share-based awards:
    
-
      
125,665
  
Weighted average number of common shares outstanding - dilutive
    
14,926,097
      
14,738,240
  
                 
Basic (loss) income per common share attributable to Build-A-Bear Workshop, Inc. stockholders   $
(1.42
 )   $
0.08
  
Diluted (loss) income per common share attributable to Build-A-Bear Workshop, Inc. stockholders   $
(1.42
 )   $
0.08
  
 
In calculating the diluted income per share for the 
thirteen
weeks ended
May 2, 2020
and
May 4, 2019
 options to purchase 
892,339
and 
938,622
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.