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Note 9 - Income Per Share
 6 Months Ended
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.