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Note 9 - Income Per Share | 6 Months Ended
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Aug. 01, 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 |  |  | Twenty-six weeks ended |
|  | August 1, |  |  | August 3, |  |  | August 1, |  |  | August 3, |
|  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |
NUMERATOR: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net (loss) income before allocation of earnings to participating securities |  | $ | (13,909 | ) |  | $ | (1,224 | ) |  | $ | (35,113 | ) |  | $ | (28 | )
Less: Earnings allocated to participating securities |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Net (loss) income |  | $ | (13,909 | ) |  | $ | (1,224 | ) |  | $ | (35,113 | ) |  | $ | (28 | )
DENOMINATOR: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Weighted average number of common shares outstanding - basic |  |  | 14,999,786 |  |  |  | 14,726,678 |  |  |  | 14,936,541 |  |  |  | 14,669,626 |
Dilutive effect of share-based awards: |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Weighted average number of common shares outstanding - dilutive |  |  | 14,999,786 |  |  |  | 14,726,678 |  |  |  | 14,936,541 |  |  |  | 14,669,626 |
Basic (loss) income per common share attributable to Build-A-Bear Workshop, Inc. stockholders |  | $ | (0.93 | ) |  | $ | (0.08 | ) |  | $ | (2.35 | ) |  | $ | (0.00 | )
Diluted (loss) income per common share attributable to Build-A-Bear Workshop, Inc. stockholders |  | $ | (0.93 | ) |  | $ | (0.08 | ) |  | $ | (2.35 | ) |  | $ | (0.00 | )
In calculating the diluted income per share for the thirteen and twenty-six weeks ended August 1, 2020, options to purchase 833,353 and 862,846 share 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 twenty-six weeks ended August 3, 2019, options to purchase 924,628 and 927,448 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.

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