Note 1 - Basis of Presentation	3 Months Ended
Apr. 30, 2022
Notes to Financial Statements
Business Description and Basis of Presentation [Text Block]	1. Basis of Presentation The condensed consolidated financial statements included herein are unaudited and have been prepared by Build-A-Bear Workshop, Inc. and its subsidiaries (collectively, the “Company”) pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) have been condensed or omitted pursuant to such rules and regulations. The condensed consolidated balance sheet of the Company as of January 29, 2022 was derived from the Company’s audited consolidated balance sheet as of that date. All other condensed consolidated financial statements contained herein are unaudited and reflect all adjustments which are, in the opinion of management, necessary to summarize fairly the financial position of the Company and the results of the Company’s operations and cash flows for the periods presented. All of these adjustments are of a normal recurring nature. All significant intercompany balances and transactions have been eliminated in consolidation. Because of the seasonal nature of the Company’s operations, results of operations of any single reporting period should not be considered as indicative of results for a full year. These condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements for the fiscal year ended January 29, 2022, which were included in the Company’s Annual Report on Form 10-K filed with the SEC on April 14, 2022. Certain prior period amounts in the notes to the condensed consolidated financial statements have been reclassified to conform to the current period presentation. These reclassifications did not affect net earnings attributable to Build-A-Bear Workshop, Inc. COVID Pandemic Update At the beginning of fiscal 2021, our United States ("U.S.") store portfolio was open and operating while our stores in the United Kingdom ("U.K."), Canada, and Ireland remained temporarily closed. In April 2021, stores in the U.K. and Canada reopened as the government lifted lockdown restrictions resulting in almost all of our stores operating as of the end of the fiscal 2021 first quarter with the remaining stores in the U.K. and Ireland opening in the fiscal 2021 second quarter and ending the fiscal 2021 second quarter with all stores open. For fiscal 2022 first quarter, essentially all corporately-managed stores in the portfolio remained open throughout the quarter, therefore significantly lessening the impact of the pandemic on our financial statements. Significant Accounting Policies The Company's significant accounting policies are summarized in Note 2 to the consolidated financial statements included in its Form 10-K for the year ended January 29, 2022.

Note 1 - Basis of Presentation

3 Months Ended

Apr. 30, 2022

Business Description and Basis of Presentation [Text Block]

1. Basis of Presentation

The condensed consolidated financial statements included herein are unaudited and have been prepared by Build-A-Bear Workshop, Inc. and its subsidiaries (collectively, the “Company”) pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) have been condensed or omitted pursuant to such rules and regulations. The condensed consolidated balance sheet of the Company as of January 29, 2022 was derived from the Company’s audited consolidated balance sheet as of that date. All other condensed consolidated financial statements contained herein are unaudited and reflect all adjustments which are, in the opinion of management, necessary to summarize fairly the financial position of the Company and the results of the Company’s operations and cash flows for the periods presented. All of these adjustments are of a normal recurring nature. All significant intercompany balances and transactions have been eliminated in consolidation. Because of the seasonal nature of the Company’s operations, results of operations of any single reporting period should not be considered as indicative of results for a full year. These condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements for the fiscal year ended January 29, 2022, which were included in the Company’s Annual Report on Form 10-K filed with the SEC on April 14, 2022.

Certain prior period amounts in the notes to the condensed consolidated financial statements have been reclassified to conform to the current period presentation. These reclassifications did not affect net earnings attributable to Build-A-Bear Workshop, Inc.

COVID Pandemic Update

At the beginning of fiscal 2021, our United States ("U.S.") store portfolio was open and operating while our stores in the United Kingdom ("U.K."), Canada, and Ireland remained temporarily closed. In April 2021, stores in the U.K. and Canada reopened as the government lifted lockdown restrictions resulting in almost all of our stores operating as of the end of the fiscal 2021 first quarter with the remaining stores in the U.K. and Ireland opening in the fiscal 2021 second quarter and ending the fiscal 2021 second quarter with all stores open. For fiscal 2022 first quarter, essentially all corporately-managed stores in the portfolio remained open throughout the quarter, therefore significantly lessening the impact of the pandemic on our financial statements.

Significant Accounting Policies

The Company's significant accounting policies are summarized in Note 2 to the consolidated financial statements included in its Form 10-K for the year ended January 29, 2022.