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Note 11 - Net Income Per Share | 12 Months Ended
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Jan. 28, 2023
Notes to Financial Statements |
Earnings Per Share [Text Block] |
(1 1) | Net Income Per Share
The Company computes both 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 per share (in thousands, except share and per share data):
|  | Fiscal year ended |
|  | January 28, |  |  | January 29, |
|  | 2023 |  |  | 2022 |
NUMERATOR: |  |  |  |  |  |  |  |
Net income before allocation of earnings to participating securities |  | $ | 47,985 |  |  | $ | 47,265 |
Less: Earnings allocated to participating securities |  |  | - |  |  |  | - |
Net income |  | $ | 47,985 |  |  | $ | 47,265 |
DENOMINATOR: |  |  |  |  |  |  |  |
Weighted average number of common shares outstanding - basic |  |  | 14,940,770 |  |  |  | 15,460,634 |
Dilutive effect of share-based awards: |  |  | 309,049 |  |  |  | 661,949 |
Weighted average number of common shares outstanding - dilutive |  |  | 15,249,819 |  |  |  | 16,122,583 |
Basic income per common share attributable to Build-A-Bear Workshop, Inc. stockholders |  | $ | 3.21 |  |  | $ | 3.06 |
Diluted income per common share attributable to Build-A-Bear Workshop, Inc. stockholders |  | $ | 3.15 |  |  | $ | 2.93 |
In calculating diluted earnings per share for fiscal 2022 and 2021, options to purchase 49,133 and 52,812 shares of common stock, respectively, 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.

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