What is Build-A-Bear Workshop's operating income?

Build-A-Bear Workshop's total operating income in 2026 was $66.43 million, based on the following breakdown: Total Gross Profit: $295.63 million Total Operating Expenses: $229.20 million

Build-A-Bear Workshop (BBW) Financials

$34.03 -0.10 (-0.29%)

Closing price 03:59 PM Eastern

Extended Trading

$34.03 +0.00 (+0.00%)

As of 07:52 PM Eastern

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Annual Income Statements for Build-A-Bear Workshop

This table shows Build-A-Bear Workshop's income and expenses over time, based on annual financial data. All values are USD millions unless otherwise specified.

Metric	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024	2026
Period end date	1/2/2016	12/31/2016	12/30/2017	2/2/2019	2/1/2020	1/30/2021	1/29/2022	1/28/2023	2/3/2024	2/1/2025	1/31/2026
Net Income / (Loss) Attributable to Common Shareholders	27	1.38	7.92	-18	0.26	-24	47	48	53	51	54
Consolidated Net Income / (Loss)	27	1.38	7.92	-18	0.26	-23	47	48	53	52	52
Net Income / (Loss) Continuing Operations	27	1.38	7.92	-18	0.26	-23	47	48	53	52	52
Total Pre-Tax Income	18	5.31	14	-19	1.56	-20	51	62	66	67	67
Total Operating Income	18	5.31	14	-18	1.58	-20	51	62	65	66	66
Total Gross Profit	179	166	169	139	154	97	218	246	264	273	296
Total Revenue	378	364	358	337	339	255	412	468	486	496	530
Operating Revenue	378	364	358	337	339	255	412	468	486	496	530
Total Cost of Revenue	198	198	189	198	185	158	194	222	222	224	234
Operating Cost of Revenue	198	198	189	198	185	158	194	222	222	224	234
Total Operating Expenses	161	161	155	157	152	118	167	184	199	206	229
Selling, General & Admin Expense	160	157	155	157	152	118	167	184	199	206	229
Total Other Income / (Expense), net	0.14	-0.01	-0.01	-0.09	-0.02	-0.01	0.01	-0.02	0.93	0.86	0.80
Interest & Investment Income	-	-	-0.01	-0.09	-0.02	-0.01	0.01	-0.02	0.93	0.86	0.80
Income Tax Expense	-9.45	3.93	5.90	-0.57	1.30	2.80	3.45	14	14	15	15
Other Adjustments to Net Income / (Loss) Attributable to Common Shareholders)	-	-	-	-	-	0.60	-	-0.20	-0.19	0.47	-1.79
Basic Earnings per Share	$1.61	$0.09	$0.50	($1.23)	$0.02	($1.54)	$3.06	$3.21	$3.68	$3.81	$4.00
Weighted Average Basic Shares Outstanding	16.64M	15.44M	15.57M	14.59M	14.71M	14.92M	15.46M	14.94M	14.34M	13.58M	13.05M
Diluted Earnings per Share	$1.59	$0.09	$0.50	($1.23)	$0.02	($1.54)	$2.93	$3.15	$3.65	$3.80	$3.99
Weighted Average Diluted Shares Outstanding	16.87M	15.62M	15.76M	14.59M	14.76M	14.92M	16.12M	15.25M	14.47M	13.62M	13.08M
Weighted Average Basic & Diluted Shares Outstanding	17M	15.84M	14.90M	14.92M	15.19M	15.98M	15.68M	14.68M	13.98M	13.14M	12.58M

This table shows Build-A-Bear Workshop's income and expenses over time, based on quarterly financial data. All values are USD millions unless otherwise specified.

Metric	Q2 2023	Q3 2023	Q4 2023	Q1 2024	Q2 2024	Q3 2024	Q4 2024	Q1 2025	Q2 2025	Q3 2025	Q1 2027
Period end date	7/29/2023	10/28/2023	2/3/2024	5/4/2024	8/3/2024	11/2/2024	2/1/2025	5/3/2025	8/2/2025	11/1/2025	5/2/2026
Net Income / (Loss) Attributable to Common Shareholders	8.50	7.28	23	11	9.02	9.97	21	17	12	7.88	18
Consolidated Net Income / (Loss)	8.34	7.59	22	11	8.78	9.87	22	15	12	8.12	18
Net Income / (Loss) Continuing Operations	8.34	7.59	22	11	8.78	9.87	22	15	12	8.12	18
Total Pre-Tax Income	10	10	26	15	12	13	27	20	15	11	24
Total Operating Income	10	10	26	15	11	13	27	19	15	11	24
Total Gross Profit	59	57	84	62	61	65	85	73	72	66	80
Total Revenue	109	108	149	115	112	119	150	128	124	123	125
Operating Revenue	109	108	149	115	112	119	150	128	124	123	125
Total Cost of Revenue	51	51	65	53	51	55	65	55	53	57	45
Operating Cost of Revenue	51	51	65	53	51	55	65	55	53	57	45
Total Operating Expenses	48	47	58	48	49	52	58	54	56	55	56
Selling, General & Admin Expense	48	47	58	48	49	52	58	54	56	55	56
Total Other Income / (Expense), net	0.17	0.28	0.41	0.43	0.19	0.11	0.14	0.20	0.21	0.22	0.13
Interest & Investment Income	0.17	0.28	0.41	0.43	0.19	0.11	0.14	0.20	0.21	0.22	0.13
Income Tax Expense	2.14	2.76	3.88	3.57	2.77	3.21	5.81	4.31	2.95	2.61	5.58
Other Adjustments to Net Income / (Loss) Attributable to Common Shareholders)	-0.16	0.30	-0.24	0.07	-0.24	-0.10	0.74	-1.26	0.01	0.24	0.18
Basic Earnings per Share	$0.58	$0.53	$1.56	$0.82	$0.64	$0.74	$1.61	$1.17	$0.94	$0.62	$1.45
Weighted Average Basic Shares Outstanding	14.42M	14.36M	14.34M	13.93M	13.67M	13.43M	13.58M	13.08M	13.11M	13.01M	12.58M
Diluted Earnings per Share	$0.57	$0.53	$1.57	$0.82	$0.64	$0.73	$1.61	$1.17	$0.94	$0.62	$1.45
Weighted Average Diluted Shares Outstanding	14.50M	14.44M	14.47M	14.01M	13.69M	13.46M	13.62M	13.14M	13.14M	13.05M	12.64M
Weighted Average Basic & Diluted Shares Outstanding	14.53M	14.31M	13.98M	13.81M	13.52M	13.44M	13.14M	13.21M	13.13M	12.95M	12.54M

This table details how cash moves in and out of Build-A-Bear Workshop's business through operations, investing, and financing, using annual figures. All values are USD millions unless otherwise specified.

Metric	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024	2026
Period end date	1/2/2016	12/31/2016	12/30/2017	2/2/2019	2/1/2020	1/30/2021	1/29/2022	1/28/2023	2/3/2024	2/1/2025	1/31/2026
Net Change in Cash & Equivalents	-20	-13	-2.04	-3.61	8.84	8.11	-2.00	9.35	2.13	-17	-1.00
Net Cash From Operating Activities	32	16	21	9.59	22	13	28	47	64	47	65
Net Cash From Continuing Operating Activities	32	16	21	9.59	22	13	28	47	64	47	65
Net Income / (Loss) Continuing Operations	27	1.38	7.92	-18	0.26	-23	47	48	53	52	52
Consolidated Net Income / (Loss)	27	1.38	7.92	-18	0.26	-23	47	48	53	52	52
Depreciation Expense	16	16	16	16	14	13	12	12	14	15	15
Non-Cash Adjustments To Reconcile Net Income	2.89	7.27	4.12	11	2.80	9.67	2.43	1.85	2.46	2.65	3.36
Changes in Operating Assets and Liabilities, net	-15	-8.85	-7.12	0.74	-15	13	-34	-15	-4.61	-22	-5.46
Net Cash From Investing Activities	-25	-27	-18	-11	-12	-5.05	-8.13	-14	-18	-19	-26
Net Cash From Continuing Investing Activities	-25	-27	-18	-11	-12	-5.05	-8.13	-14	-18	-19	-26
Purchase of Property, Plant & Equipment	-22	-27	-18	-11	-	-5.05	-8.13	-14	-18	-19	-26
Net Cash From Financing Activities	-26	-1.95	-4.78	-2.36	-0.25	-0.11	-22	-25	-44	-44	-41
Net Cash From Continuing Financing Activities	-26	-1.95	-4.78	-2.36	-0.25	-0.11	-22	-25	-44	-44	-41
Repurchase of Common Equity	-26	-1.47	-4.23	-2.23	-	0.00	-4.36	-24	-21	-31	-28
Payment of Dividends	-	-	-	-	-	0.00	-20	-0.29	-22	-11	-12
Other Financing Activities, net	-0.48	-0.48	-0.47	-0.13	0.25	-0.11	1.84	-0.59	-1.34	-1.87	-1.36
Effect of Exchange Rate Changes	-0.70	-0.12	-0.59	0.42	-0.14	-0.11	-	0.77	0.02	-0.18	0.20
Cash Income Taxes Paid	2.18	1.00	1.07	1.68	-1.80	0.04	10	10	17	17	9.89

This table details how cash moves in and out of Build-A-Bear Workshop's business through operations, investing, and financing, using quarterly figures. All values are USD millions unless otherwise specified.

Metric	Q2 2023	Q3 2023	Q4 2023	Q1 2024	Q2 2024	Q3 2024	Q4 2024	Q1 2025	Q2 2025	Q3 2025	Q1 2027
Period end date	7/29/2023	10/28/2023	2/3/2024	5/4/2024	8/3/2024	11/2/2024	2/1/2025	5/3/2025	8/2/2025	11/1/2025	5/2/2026
Net Change in Cash & Equivalents	-0.18	-7.84	20	-6.09	-13	3.79	-1.20	17	-5.23	-11	-0.40
Net Cash From Operating Activities	13	0.93	32	10	2.05	15	20	28	4.21	8.24	21
Net Cash From Continuing Operating Activities	13	0.93	32	10	2.05	15	20	28	4.21	8.24	21
Net Income / (Loss) Continuing Operations	8.34	7.59	22	11	8.78	9.87	22	15	12	8.12	18
Consolidated Net Income / (Loss)	8.34	7.59	22	11	8.78	9.87	22	15	12	8.12	18
Depreciation Expense	3.23	3.23	4.12	3.66	3.64	3.69	3.79	3.70	3.67	3.70	4.00
Non-Cash Adjustments To Reconcile Net Income	2.79	0.60	0.16	0.47	2.48	0.85	0.57	1.43	-0.30	1.03	-13
Changes in Operating Assets and Liabilities, net	-1.33	-10	5.02	-5.23	-13	0.76	-6.52	7.36	-12	-4.61	12
Net Cash From Investing Activities	-3.07	-4.99	-7.17	-2.43	-3.27	-3.87	-9.75	-2.91	-3.42	-6.54	-6.87
Net Cash From Continuing Investing Activities	-3.07	-4.99	-7.17	-2.43	-3.27	-3.87	-9.75	-2.91	-3.42	-6.54	-6.87
Purchase of Property, Plant & Equipment	-3.07	-4.99	-7.17	-2.43	-3.27	-3.87	-9.75	-2.91	-3.42	-6.54	-6.87
Net Cash From Financing Activities	-10	-3.87	-4.77	-14	-12	-7.52	-11	-8.41	-6.02	-13	-15
Net Cash From Continuing Financing Activities	-10	-3.87	-4.77	-14	-12	-7.52	-11	-8.41	-6.02	-13	-15
Repurchase of Common Equity	-8.10	-4.04	-5.26	-9.20	-9.15	-4.83	-8.09	-4.21	-3.12	-10	-12
Payment of Dividends	-	-	0.04	-2.91	-2.74	-2.69	-2.69	-2.93	-2.90	-2.87	-2.90
Other Financing Activities, net	-2.07	0.18	0.46	-1.87	-	-	-	-1.27	-	-	-0.35
Cash Income Taxes Paid	6.74	9.40	0.58	0.21	8.02	1.37	7.10	0.64	4.06	4.24	0.29

This table presents Build-A-Bear Workshop's assets and liabilities at the end of each period, using annual balance sheet data. All values are USD millions unless otherwise specified.

Metric	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024	2026
Period end date	1/2/2016	12/31/2016	12/30/2017	2/2/2019	2/1/2020	1/30/2021	1/29/2022	1/28/2023	2/3/2024	2/1/2025	1/31/2026
Total Assets	213	200	198	172	297	261	266	281	272	290	345
Total Current Assets	129	110	110	100	99	100	130	147	128	126	140
Cash & Equivalents	45	32	30	18	27	35	33	42	44	28	27
Accounts Receivable	13	13	13	11	12	8.30	12	15	8.57	16	21
Inventories, net	54	52	53	58	53	47	72	70	63	70	82
Prepaid Expenses	16	13	13	13	7.12	10	14	19	11	13	9.60
Plant, Property, & Equipment, net	68	75	78	66	66	53	49	51	55	60	71
Total Noncurrent Assets	17	15	10	5.88	133	108	87	83	89	104	135
Noncurrent Deferred & Refundable Income Taxes	11	8.26	6.38	3.10	3.41	0.00	7.61	6.59	8.68	7.60	7.37
Other Noncurrent Operating Assets	4.26	4.65	2.63	2.05	129	108	80	76	81	96	127
Total Liabilities & Shareholders' Equity	213	200	198	172	297	261	266	281	272	290	345
Total Liabilities	114	100	91	78	209	194	173	162	143	151	190
Total Current Liabilities	100	83	70	56	86	89	97	101	84	79	91
Accounts Payable	43	28	19	23	16	18	22	10	16	17	15
Accrued Expenses	55	53	49	10	17	18	26	37	20	16	26
Customer Deposits	-	-	-	22	20	19	21	19	18	16	15
Current Deferred Revenue	2.63	2.03	1.81	1.94	2.61	2.45	3.81	6.65	3.51	4.02	5.26
Other Current Liabilities	-	-	-	0.00	31	32	25	27	26	27	29
Total Noncurrent Liabilities	14	18	21	22	123	105	75	61	59	71	100
Capital Lease Obligations	-	-	-	0.00	120	101	73	59	58	70	99
Other Noncurrent Operating Liabilities	1.18	1.62	1.70	1.49	1.72	2.35	1.95	1.45	1.32	1.33	1.15
Total Equity & Noncontrolling Interests	99	99	107	94	89	67	94	119	130	139	155
Total Preferred & Common Equity	99	99	107	94	89	67	94	119	130	139	155
Preferred Stock	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Total Common Equity	99	99	107	94	89	67	94	119	130	139	155
Common Stock	66	68	69	69	71	73	76	70	66	62	61
Retained Earnings	43	44	50	37	30	6.94	31	61	75	90	105
Accumulated Other Comprehensive Income / (Loss)	-9.97	-13	-12	-12	-12	-13	-12	-12	-12	-13	-11

This table presents Build-A-Bear Workshop's assets and liabilities at the end of each period, using quarterly balance sheet data. All values are USD millions unless otherwise specified.

Metric	Q3 2022	Q1 2023	Q2 2023	Q3 2023	Q1 2024	Q2 2024	Q3 2024	Q1 2025	Q2 2025	Q3 2025	Q1 2027
Period end date	10/29/2022	4/29/2023	7/29/2023	10/28/2023	5/4/2024	8/3/2024	11/2/2024	5/3/2025	8/2/2025	11/1/2025	5/2/2026
Total Assets	260	262	258	251	265	279	286	308	318	326	354
Total Current Assets	127	126	124	117	124	117	125	143	144	138	148
Cash & Equivalents	12	33	33	25	38	25	29	44	39	28	26
Accounts Receivable	16	13	13	14	9.55	12	13	14	14	16	32
Inventories, net	88	66	66	64	64	67	71	72	82	83	78
Prepaid Expenses	10	14	12	14	12	13	12	12	10	12	12
Plant, Property, & Equipment, net	46	50	50	52	54	53	54	59	59	62	74
Total Noncurrent Assets	87	85	84	82	88	109	106	106	115	126	132
Noncurrent Deferred & Refundable Income Taxes	7.56	6.64	6.83	6.82	8.67	8.69	8.64	7.67	8.05	7.92	7.24
Other Noncurrent Operating Assets	79	79	77	75	79	100	98	99	107	118	125
Total Liabilities & Shareholders' Equity	260	262	258	251	265	279	286	308	318	326	354
Total Liabilities	163	153	151	139	137	154	157	160	163	176	195
Total Current Liabilities	97	92	94	85	79	80	86	85	81	84	97
Accounts Payable	20	14	16	12	15	18	18	16	17	17	16
Accrued Expenses	26	27	28	25	20	13	20	24	19	20	34
Customer Deposits	18	19	18	18	17	16	16	15	14	14	14
Current Deferred Revenue	5.71	5.01	4.44	3.67	3.43	3.49	3.50	3.83	3.96	4.79	4.14
Other Current Liabilities	28	28	27	26	24	30	29	27	27	27	28
Total Noncurrent Liabilities	66	60	57	54	58	73	71	74	82	92	98
Capital Lease Obligations	64	59	55	52	57	72	70	73	80	91	97
Other Noncurrent Operating Liabilities	1.57	1.26	1.29	1.16	1.36	1.36	1.35	1.31	1.41	1.42	1.05
Total Equity & Noncontrolling Interests	97	109	108	112	128	126	129	149	155	151	159
Total Preferred & Common Equity	97	109	108	112	128	126	129	149	155	151	159
Preferred Stock	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Total Common Equity	97	109	108	112	128	126	129	149	155	151	159
Common Stock	69	70	67	67	64	63	63	62	62	61	60
Retained Earnings	41	51	53	57	76	75	78	98	105	101	110
Accumulated Other Comprehensive Income / (Loss)	-12	-12	-12	-12	-12	-12	-12	-11	-11	-12	-11

This table displays calculated financial ratios and metrics derived from Build-A-Bear Workshop's official financial filings.

Metric	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024	2026
Period end date	1/2/2016	12/31/2016	12/30/2017	2/2/2019	2/1/2020	1/30/2021	1/29/2022	1/28/2023	2/3/2024	2/1/2025	1/31/2026
DEI Shares Outstanding	16,385,392.00	15,850,618.00	15,917,449.00	14,956,224.00	15,219,877.00	15,960,262.00	-	-	-	-	12,945,819.00
DEI Adjusted Shares Outstanding	16,385,392.00	15,850,618.00	15,917,449.00	14,956,224.00	15,219,877.00	15,960,262.00	-	-	-	-	12,945,819.00
DEI Earnings Per Adjusted Shares Outstanding	1.67	0.09	0.50	-1.20	0.02	-1.48	-	-	-	-	4.17
Growth Metrics	-	-	-	-	-	-	-	-	-	-	-
Revenue Growth	-3.74%	-3.57%	-1.74%	-5.95%	0.58%	-24.59%	61.19%	13.71%	3.88%	2.12%	0.00%
EBITDA Growth	-0.09%	-37.13%	39.58%	-107.94%	742.06%	-145.05%	1,014.89%	18.17%	6.22%	2.52%	0.00%
EBIT Growth	10.44%	-70.07%	160.14%	-233.26%	108.56%	-1,380.20%	351.31%	22.16%	5.58%	1.35%	0.00%
NOPAT Growth	88.25%	-94.92%	474.79%	-262.77%	102.04%	-5,459.69%	434.63%	1.56%	8.47%	-1.81%	0.00%
Net Income Growth	90.40%	-94.96%	474.87%	-326.54%	101.46%	-8,905.75%	305.65%	1.52%	10.04%	-1.93%	0.00%
EPS Growth	96.30%	-94.34%	455.56%	-346.00%	101.63%	-7,800.00%	290.26%	7.51%	15.87%	4.11%	0.00%
Operating Cash Flow Growth	-8.13%	-50.03%	31.68%	-54.54%	125.42%	-38.05%	109.75%	68.38%	36.03%	-26.78%	0.00%
Free Cash Flow Firm Growth	-76.51%	-314.46%	78.98%	-436.74%	-742.45%	131.93%	40.53%	-1.91%	-2.22%	-72.11%	0.00%
Invested Capital Growth	68.19%	22.89%	15.37%	-0.59%	137.54%	-26.22%	0.16%	1.38%	5.11%	26.96%	0.00%
Revenue Q/Q Growth	-3.53%	-1.97%	-0.77%	-1.77%	-18.37%	36.52%	9.67%	3.35%	0.86%	0.24%	0.00%
EBITDA Q/Q Growth	-8.98%	-21.64%	23.13%	-103.85%	237.25%	84.74%	16.83%	8.96%	0.61%	1.60%	0.00%
EBIT Q/Q Growth	-13.56%	-54.54%	80.14%	-140.41%	106.22%	65.43%	22.57%	10.84%	-0.68%	2.48%	0.00%
NOPAT Q/Q Growth	42.59%	-93.45%	163.16%	-140.41%	101.49%	65.43%	40.57%	-7.00%	2.83%	-0.70%	0.00%
Net Income Q/Q Growth	43.32%	-93.49%	164.57%	-691.05%	101.60%	15.79%	40.64%	-7.01%	3.45%	-1.14%	0.00%
EPS Q/Q Growth	45.87%	-92.62%	150.00%	-583.33%	101.80%	15.38%	36.92%	-3.67%	5.80%	1.06%	0.00%
Operating Cash Flow Q/Q Growth	15.27%	-21.50%	-9.73%	-49.71%	26.74%	-48.99%	1.90%	114.03%	-6.48%	-20.39%	0.00%
Free Cash Flow Firm Q/Q Growth	-34.12%	-25.90%	42.83%	-153.16%	13.64%	25.03%	4.78%	55.95%	-25.60%	-41.78%	0.00%
Invested Capital Q/Q Growth	-5.10%	-23.37%	-18.23%	-25.45%	-11.95%	-3.33%	5.41%	-8.90%	2.64%	7.30%	0.00%
Profitability Metrics	-	-	-	-	-	-	-	-	-	-	-
Gross Margin	47.45%	45.59%	47.22%	41.22%	45.38%	38.15%	52.96%	52.54%	54.39%	54.90%	55.80%
EBITDA Margin	9.05%	5.90%	8.38%	-0.71%	4.51%	-2.70%	15.30%	15.90%	16.26%	16.33%	15.36%
Operating Margin	4.70%	1.46%	3.86%	-5.47%	0.47%	-7.90%	12.32%	13.24%	13.45%	13.35%	12.54%
EBIT Margin	4.70%	1.46%	3.86%	-5.47%	0.47%	-7.90%	12.32%	13.24%	13.45%	13.35%	12.54%
Profit (Net Income) Margin	7.24%	0.38%	2.21%	-5.33%	0.08%	-9.00%	11.49%	10.25%	10.86%	10.43%	9.85%
Tax Burden Percent	152.78%	25.94%	57.31%	96.90%	16.72%	113.86%	93.21%	77.49%	79.61%	77.13%	77.65%
Interest Burden Percent	100.81%	99.91%	99.92%	100.46%	99.05%	100.05%	100.01%	99.97%	101.42%	101.30%	101.21%
Effective Tax Rate	-52.78%	74.06%	42.69%	0.00%	83.28%	0.00%	6.79%	22.51%	20.39%	22.87%	22.35%
Return on Invested Capital (ROIC)	62.75%	2.28%	11.04%	-16.82%	0.20%	-8.95%	35.26%	35.54%	37.33%	31.52%	22.73%
ROIC Less NNEP Spread (ROIC-NNEP)	62.36%	2.28%	11.06%	4.02%	0.20%	-20.06%	35.27%	35.49%	42.23%	33.90%	23.60%
Return on Net Nonoperating Assets (RNNOA)	-35.00%	-0.89%	-3.37%	-0.96%	0.08%	-20.52%	23.46%	9.56%	5.12%	7.02%	10.94%
Return on Equity (ROE)	27.76%	1.39%	7.67%	-17.79%	0.29%	-29.48%	58.72%	45.10%	42.45%	38.54%	33.67%
Cash Return on Invested Capital (CROIC)	11.90%	-18.26%	-3.23%	-16.24%	-81.29%	21.22%	35.10%	34.16%	32.35%	7.76%	0.00%
Operating Return on Assets (OROA)	8.35%	2.57%	6.95%	-9.96%	0.67%	-7.22%	19.22%	22.64%	23.65%	23.58%	19.23%
Return on Assets (ROA)	12.86%	0.67%	3.98%	-9.69%	0.11%	-8.23%	17.91%	17.54%	19.09%	18.42%	15.11%
Return on Common Equity (ROCE)	27.76%	1.39%	7.67%	-17.79%	0.29%	-29.48%	58.72%	45.10%	42.45%	38.54%	33.67%
Return on Equity Simple (ROE_SIMPLE)	27.51%	1.39%	7.38%	-19.01%	0.29%	-34.15%	50.45%	40.28%	40.73%	37.23%	0.00%
Net Operating Profit after Tax (NOPAT)	27	1.38	7.92	-13	0.26	-14	47	48	52	51	52
NOPAT Margin	7.18%	0.38%	2.21%	-3.83%	0.08%	-5.53%	11.48%	10.26%	10.71%	10.30%	9.74%
Net Nonoperating Expense Percent (NNEP)	0.40%	0.00%	-0.02%	-20.84%	0.01%	11.11%	-0.01%	0.05%	-4.90%	-2.39%	-0.87%
Return On Investment Capital (ROIC_SIMPLE)	-	-	-	-	-	-	-	-	-	24.43%	20.33%
Cost of Revenue to Revenue	52.55%	54.41%	52.78%	58.78%	54.62%	61.85%	47.04%	47.46%	45.61%	45.10%	44.20%
SG&A Expenses to Revenue	42.26%	43.16%	43.35%	46.70%	44.91%	46.06%	40.64%	39.31%	40.94%	41.55%	43.26%
R&D to Revenue	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Operating Expenses to Revenue	42.75%	44.13%	43.35%	46.70%	44.91%	46.06%	40.64%	39.31%	40.94%	41.55%	43.26%
Earnings before Interest and Taxes (EBIT)	18	5.31	14	-18	1.58	-20	51	62	65	66	66
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)	34	21	30	-2.38	15	-6.88	63	74	79	81	81
Valuation Ratios	-	-	-	-	-	-	-	-	-	-	-
Price to Book Value (P/BV)	1.76	1.91	1.19	0.64	0.62	1.16	2.79	2.77	2.47	4.07	4.95
Price to Tangible Book Value (P/TBV)	1.79	1.95	1.20	0.64	0.62	1.16	2.79	2.77	2.47	4.07	4.95
Price to Revenue (P/Rev)	0.46	0.52	0.36	0.18	0.16	0.31	0.64	0.70	0.66	1.14	1.45
Price to Earnings (P/E)	6.39	137.80	16.11	0.00	212.22	0.00	5.53	6.84	6.04	11.03	14.23
Dividend Yield	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	7.80%	0.00%	6.70%	1.90%	1.48%
Earnings Yield	15.66%	0.73%	6.21%	0.00%	0.47%	0.00%	18.07%	14.62%	16.55%	9.07%	7.03%
Enterprise Value to Invested Capital (EV/IC)	2.39	2.36	1.26	0.55	0.82	1.08	2.25	2.55	2.33	3.35	3.70
Enterprise Value to Revenue (EV/Rev)	0.34	0.43	0.27	0.13	0.44	0.57	0.73	0.74	0.69	1.23	1.59
Enterprise Value to EBITDA (EV/EBITDA)	3.79	7.32	3.24	0.00	9.70	0.00	4.80	4.65	4.22	7.50	10.32
Enterprise Value to EBIT (EV/EBIT)	7.29	29.60	7.02	0.00	94.09	0.00	5.96	5.59	5.10	9.18	12.65
Enterprise Value to NOPAT (EV/NOPAT)	4.77	114.10	12.25	0.00	562.74	0.00	6.39	7.22	6.41	11.90	16.29
Enterprise Value to Operating Cash Flow (EV/OCF)	4.04	9.82	4.60	4.42	6.86	10.80	10.76	7.33	5.19	12.92	12.91
Enterprise Value to Free Cash Flow (EV/FCFF)	25.16	0.00	0.00	0.00	0.00	4.32	6.42	7.51	7.39	48.32	0.00
Leverage & Solvency	-	-	-	-	-	-	-	-	-	-	-
Debt to Equity	0.00	0.00	0.00	0.00	1.35	1.51	0.78	0.50	0.44	0.50	0.64
Long-Term Debt to Equity	0.00	0.00	0.00	0.00	1.35	1.51	0.78	0.50	0.44	0.50	0.64
Financial Leverage	-0.56	-0.39	-0.30	-0.24	0.41	1.02	0.67	0.27	0.12	0.21	0.46
Leverage Ratio	2.16	2.08	1.93	1.84	2.57	3.58	3.28	2.57	2.22	2.09	2.23
Compound Leverage Factor	2.18	2.08	1.92	1.84	2.54	3.58	3.28	2.57	2.25	2.12	2.26
Debt to Total Capital	0.00%	0.00%	0.00%	0.00%	57.44%	60.12%	43.90%	33.15%	30.76%	33.53%	38.89%
Short-Term Debt to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Long-Term Debt to Total Capital	0.00%	0.00%	0.00%	0.00%	57.44%	60.12%	43.90%	33.15%	30.76%	33.53%	38.89%
Preferred Equity to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Noncontrolling Interests to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Common Equity to Total Capital	100.00%	100.00%	100.00%	100.00%	42.56%	39.88%	56.10%	66.85%	69.24%	66.47%	61.11%
Debt to EBITDA	0.00	0.00	0.00	0.00	7.83	-14.74	1.16	0.79	0.73	0.87	1.21
Net Debt to EBITDA	0.00	0.00	0.00	0.00	6.08	-9.68	0.64	0.23	0.17	0.52	0.88
Long-Term Debt to EBITDA	0.00	0.00	0.00	0.00	7.83	-14.74	1.16	0.79	0.73	0.87	1.21
Debt to NOPAT	0.00	0.00	0.00	0.00	453.97	-7.18	1.55	1.23	1.11	1.37	1.91
Net Debt to NOPAT	0.00	0.00	0.00	0.00	352.55	-4.72	0.86	0.35	0.26	0.83	1.39
Long-Term Debt to NOPAT	0.00	0.00	0.00	0.00	453.97	-7.18	1.55	1.23	1.11	1.37	1.91
Altman Z-Score	3.41	3.52	3.48	2.67	1.51	1.05	3.39	4.12	4.51	5.34	5.19
Noncontrolling Interest Sharing Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Liquidity Ratios	-	-	-	-	-	-	-	-	-	-	-
Current Ratio	1.29	1.33	1.58	1.78	1.15	1.12	1.33	1.46	1.53	1.59	1.55
Quick Ratio	0.59	0.55	0.63	0.51	0.45	0.48	0.46	0.57	0.63	0.55	0.53
Cash Flow Metrics	-	-	-	-	-	-	-	-	-	-	-
Free Cash Flow to Firm (FCFF)	5.14	-11	-2.32	-12	-105	33	47	46	45	13	0.00
Operating Cash Flow to CapEx	142.65%	58.76%	118.72%	85.19%	0.00%	265.28%	345.35%	346.75%	351.52%	243.76%	254.66%
Free Cash Flow to Firm to Interest Expense	0.00	-2,206.54	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Operating Cash Flow to Interest Expense	0.00	3,202.80	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Operating Cash Flow Less CapEx to Interest Expense	0.00	-2,247.40	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Efficiency Ratios	-	-	-	-	-	-	-	-	-	-	-
Asset Turnover	1.78	1.76	1.80	1.82	1.44	0.91	1.56	1.71	1.76	1.77	1.53
Accounts Receivable Turnover	30.45	27.71	27.28	28.18	30.62	25.76	41.16	34.57	40.61	40.25	24.69
Inventory Turnover	3.75	3.75	3.60	3.55	3.31	3.15	3.26	3.12	3.31	3.36	2.85
Fixed Asset Turnover	5.79	5.11	4.69	4.67	5.12	4.30	8.07	9.38	9.17	8.63	7.47
Accounts Payable Turnover	4.92	5.63	8.07	9.54	9.67	9.40	9.74	13.82	16.76	13.69	15.29
Days Sales Outstanding (DSO)	11.99	13.17	13.38	12.95	11.92	14.17	8.87	10.56	8.99	9.07	14.78
Days Inventory Outstanding (DIO)	97.30	97.40	101.47	102.85	110.27	115.96	111.97	116.94	110.28	108.64	128.11
Days Payable Outstanding (DPO)	74.17	64.85	45.22	38.28	37.73	38.81	37.48	26.41	21.78	26.66	23.87
Cash Conversion Cycle (CCC)	35.12	45.73	69.63	77.53	84.47	91.31	83.36	101.09	97.50	91.04	119.02
Capital & Investment Metrics	-	-	-	-	-	-	-	-	-	-	-
Invested Capital	54	67	77	76	182	134	134	136	143	181	227
Invested Capital Turnover	8.74	6.03	4.99	4.39	2.62	1.62	3.07	3.46	3.49	3.06	2.33
Increase / (Decrease) in Invested Capital	22	12	10	-0.45	105	-48	0.22	1.85	6.95	39	0.00
Enterprise Value (EV)	129	157	97	42	148	145	302	346	334	608	840
Market Capitalization	175	190	127	60	55	78	262	329	320	566	768
Book Value per Share	$6.07	$6.25	$6.74	$6.31	$5.82	$4.22	$5.74	$8.08	$9.06	$10.35	$11.98
Tangible Book Value per Share	$5.96	$6.14	$6.68	$6.26	$5.82	$4.22	$5.74	$8.08	$9.06	$10.35	$11.98
Total Capital	99	99	107	94	208	169	167	178	187	209	254
Total Debt	0.00	0.00	0.00	0.00	120	101	73	59	58	70	99
Total Long-Term Debt	0.00	0.00	0.00	0.00	120	101	73	59	58	70	99
Net Debt	-45	-32	-30	-18	93	67	40	17	13	42	72
Capital Expenditures (CapEx)	22	27	18	11	-12	5.05	8.13	14	18	19	26
Debt-free, Cash-free Net Working Capital (DFCFNWC)	-16	-5.30	9.92	26	-14	-24	-0.23	4.08	-0.29	19	23
Debt-free Net Working Capital (DFNWC)	29	27	40	44	13	11	33	46	44	47	49
Net Working Capital (NWC)	29	27	40	44	13	11	33	46	44	47	49
Net Nonoperating Expense (NNE)	-0.22	0.00	0.01	5.04	0.00	8.86	-0.00	0.01	-0.74	-0.66	-0.62
Net Nonoperating Obligations (NNO)	-45	-32	-30	-18	93	67	40	17	13	42	72
Total Depreciation and Amortization (D&A)	16	16	16	16	14	13	12	12	14	15	15
Debt-free, Cash-free Net Working Capital to Revenue	-4.32%	-1.45%	2.77%	7.64%	-4.12%	-9.39%	-0.06%	0.87%	-0.06%	3.86%	4.27%
Debt-free Net Working Capital to Revenue	7.64%	7.46%	11.28%	12.96%	3.78%	4.26%	7.93%	9.89%	9.06%	9.45%	9.32%
Net Working Capital to Revenue	7.64%	7.46%	11.28%	12.96%	3.78%	4.26%	7.93%	9.89%	9.06%	9.45%	9.32%
Earnings Adjustments	-	-	-	-	-	-	-	-	-	-	-
Adjusted Basic Earnings per Share	$1.61	$0.09	$0.50	($1.23)	$0.02	($1.54)	$3.06	$3.21	$3.68	$3.81	$4.00
Adjusted Weighted Average Basic Shares Outstanding	16.64M	15.44M	15.57M	14.59M	14.71M	14.92M	15.46M	14.94M	14.34M	13.58M	13.05M
Adjusted Diluted Earnings per Share	$1.59	$0.09	$0.50	($1.23)	$0.02	($1.54)	$2.93	$3.15	$3.65	$3.80	$3.99
Adjusted Weighted Average Diluted Shares Outstanding	16.87M	15.62M	15.76M	14.59M	14.76M	14.92M	16.12M	15.25M	14.47M	13.62M	13.08M
Adjusted Basic & Diluted Earnings per Share	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding	15.83M	15.84M	14.90M	14.92M	15.19M	15.98M	15.68M	14.68M	13.98M	13.14M	12.58M
Normalized Net Operating Profit after Tax (NOPAT)	14	6.20	7.92	-13	1.10	-14	47	48	52	51	52
Normalized NOPAT Margin	3.63%	1.70%	2.21%	-3.83%	0.33%	-5.53%	11.48%	10.26%	10.71%	10.30%	9.74%
Pre Tax Income Margin	4.74%	1.46%	3.86%	-5.50%	0.46%	-7.91%	12.32%	13.23%	13.64%	13.53%	12.69%
Debt Service Ratios	-	-	-	-	-	-	-	-	-	-	-
EBIT to Interest Expense	0.00	1,062.80	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
NOPAT to Interest Expense	0.00	275.66	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
EBIT Less CapEx to Interest Expense	0.00	-4,387.40	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
NOPAT Less CapEx to Interest Expense	0.00	-5,174.54	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Payout Ratios	-	-	-	-	-	-	-	-	-	-	-
Dividend Payout Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	42.17%	0.61%	41.78%	21.29%	22.09%
Augmented Payout Ratio	94.75%	106.68%	53.46%	-12.42%	0.00%	0.00%	51.39%	50.98%	80.60%	81.66%	75.22%

This table displays calculated financial ratios and metrics derived from Build-A-Bear Workshop's official financial filings.

Metric	Q2 2023	Q3 2023	Q4 2023	Q1 2024	Q2 2024	Q3 2024	Q4 2024	Q1 2025	Q2 2025	Q3 2025	Q1 2027
Period end date	7/29/2023	10/28/2023	2/3/2024	5/4/2024	8/3/2024	11/2/2024	2/1/2025	5/3/2025	8/2/2025	11/1/2025	5/2/2026
DEI Shares Outstanding	-	-	-	-	-	-	-	13,144,130.00	13,208,592.00	13,126,157.00	12,580,479.00
DEI Adjusted Shares Outstanding	-	-	-	-	-	-	-	13,144,130.00	13,208,592.00	13,126,157.00	12,580,479.00
DEI Earnings Per Adjusted Shares Outstanding	-	-	-	-	-	-	-	1.26	0.94	0.60	1.44
Growth Metrics	-	-	-	-	-	-	-	-	-	-	-
Revenue Growth	8.48%	2.95%	2.87%	-4.43%	2.36%	11.03%	0.78%	11.91%	11.14%	2.72%	0.00%
EBITDA Growth	26.86%	2.98%	1.64%	-18.32%	10.72%	25.29%	4.27%	26.67%	25.26%	-14.73%	0.00%
EBIT Growth	34.83%	1.75%	-1.71%	-24.25%	10.13%	28.86%	6.23%	33.06%	33.06%	-18.99%	0.00%
NOPAT Growth	40.68%	-1.07%	6.95%	-23.48%	5.24%	32.63%	-1.64%	36.18%	41.29%	-18.73%	0.00%
Net Income Growth	43.04%	1.76%	8.60%	-21.56%	5.28%	30.12%	-2.68%	33.69%	40.89%	-17.72%	0.00%
EPS Growth	50.00%	3.92%	14.60%	-16.33%	12.28%	37.74%	2.55%	42.68%	46.88%	-15.07%	0.00%
Operating Cash Flow Growth	486.01%	-79.66%	-12.38%	-44.83%	-84.28%	1,535.71%	-38.20%	168.24%	105.76%	-45.64%	0.00%
Free Cash Flow Firm Growth	240.70%	219.44%	-19.66%	-103.78%	-231.83%	-215.41%	-213.23%	-2,069.91%	64.57%	-82.95%	0.00%
Invested Capital Growth	-11.59%	-6.71%	5.11%	8.75%	32.18%	21.44%	26.96%	20.60%	13.92%	26.42%	0.00%
Revenue Q/Q Growth	-9.02%	-1.52%	38.78%	-23.14%	-2.56%	6.83%	25.97%	-14.66%	-3.23%	-1.26%	0.00%
EBITDA Q/Q Growth	-39.43%	-1.79%	124.55%	-38.85%	-17.90%	11.13%	86.89%	-25.71%	-18.81%	-24.35%	0.00%
EBIT Q/Q Growth	-46.51%	-2.38%	155.73%	-43.28%	-22.23%	14.22%	110.82%	-28.95%	-22.23%	-30.47%	0.00%
NOPAT Q/Q Growth	-43.61%	-10.06%	197.13%	-49.22%	-22.45%	13.35%	120.37%	-29.70%	-19.54%	-34.80%	0.00%
Net Income Q/Q Growth	-42.92%	-9.02%	193.61%	-48.55%	-23.40%	12.45%	119.60%	-29.33%	-19.27%	-34.33%	0.00%
EPS Q/Q Growth	-41.84%	-7.02%	196.23%	-47.77%	-21.95%	14.06%	120.55%	-27.33%	-19.66%	-34.04%	0.00%
Operating Cash Flow Q/Q Growth	-30.66%	-92.88%	3,305.61%	-67.17%	-80.24%	640.38%	28.68%	42.50%	-84.84%	95.61%	0.00%
Free Cash Flow Firm Q/Q Growth	37.44%	-31.33%	-13.87%	-104.65%	-4,692.42%	39.88%	15.50%	10.88%	21.76%	-210.49%	0.00%
Invested Capital Q/Q Growth	-3.40%	6.65%	2.64%	2.85%	17.42%	-2.02%	7.30%	-2.30%	10.92%	8.73%	0.00%
Profitability Metrics	-	-	-	-	-	-	-	-	-	-	-
Gross Margin	53.68%	52.65%	56.42%	54.18%	54.18%	54.12%	56.59%	56.84%	57.56%	53.65%	63.76%
EBITDA Margin	12.40%	12.36%	20.00%	15.92%	13.41%	13.95%	20.70%	18.02%	15.12%	11.58%	22.15%
Operating Margin	9.44%	9.36%	17.25%	12.73%	10.16%	10.86%	18.18%	15.13%	12.16%	8.57%	18.96%
EBIT Margin	9.44%	9.36%	17.25%	12.73%	10.16%	10.86%	18.18%	15.13%	12.16%	8.57%	18.96%
Profit (Net Income) Margin	7.63%	7.05%	14.92%	9.99%	7.85%	8.27%	14.41%	11.93%	9.95%	6.62%	14.61%
Tax Burden Percent	79.57%	73.31%	85.18%	76.25%	76.03%	75.46%	78.87%	78.03%	80.74%	75.70%	76.63%
Interest Burden Percent	101.62%	102.79%	101.57%	102.92%	101.66%	100.84%	100.50%	101.03%	101.36%	102.10%	100.56%
Effective Tax Rate	20.43%	26.69%	14.82%	23.75%	23.97%	24.55%	21.13%	21.97%	19.26%	24.30%	23.37%
Return on Invested Capital (ROIC)	25.85%	22.92%	51.20%	33.07%	24.63%	26.32%	43.87%	37.15%	27.79%	17.80%	0.00%
ROIC Less NNEP Spread (ROIC-NNEP)	26.20%	23.44%	53.49%	34.52%	25.04%	26.56%	44.26%	37.81%	28.17%	18.13%	0.00%
Return on Net Nonoperating Assets (RNNOA)	9.95%	8.96%	6.49%	6.53%	7.45%	7.54%	9.17%	6.45%	8.82%	6.74%	0.00%
Return on Equity (ROE)	35.80%	31.88%	57.68%	39.60%	32.08%	33.86%	53.04%	43.60%	36.61%	24.54%	0.00%
Cash Return on Invested Capital (CROIC)	48.76%	42.04%	32.35%	26.08%	4.64%	14.02%	7.76%	15.34%	18.79%	6.37%	0.00%
Operating Return on Assets (OROA)	17.33%	17.68%	30.31%	23.23%	18.26%	20.06%	32.10%	26.92%	21.27%	14.71%	0.00%
Return on Assets (ROA)	14.01%	13.32%	26.23%	18.22%	14.11%	15.26%	25.44%	21.22%	17.40%	11.37%	0.00%
Return on Common Equity (ROCE)	35.80%	31.88%	57.68%	39.60%	32.08%	33.86%	53.04%	43.60%	36.61%	24.54%	0.00%
Return on Equity Simple (ROE_SIMPLE)	47.20%	45.72%	0.00%	38.69%	39.82%	40.74%	0.00%	0.00%	0.00%	0.00%	0.00%
Net Operating Profit after Tax (NOPAT)	8.21	7.38	22	11	8.64	9.79	22	15	12	7.95	18
NOPAT Margin	7.51%	6.86%	14.69%	9.70%	7.72%	8.20%	14.34%	11.81%	9.82%	6.48%	14.53%
Net Nonoperating Expense Percent (NNEP)	-0.35%	-0.52%	-2.29%	-1.45%	-0.41%	-0.24%	-0.39%	-0.66%	-0.38%	-0.32%	-0.14%
Return On Investment Capital (ROIC_SIMPLE)	-	4.50%	-	-	-	4.94%	10.31%	6.84%	5.18%	3.29%	7.10%
Cost of Revenue to Revenue	46.32%	47.35%	43.58%	45.82%	45.82%	45.88%	43.41%	43.16%	42.44%	46.35%	36.24%
SG&A Expenses to Revenue	44.24%	43.29%	39.17%	41.46%	44.02%	43.26%	38.42%	41.71%	45.39%	45.09%	44.80%
R&D to Revenue	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Operating Expenses to Revenue	44.24%	43.29%	39.17%	41.46%	44.02%	43.26%	38.42%	41.71%	45.39%	45.09%	44.80%
Earnings before Interest and Taxes (EBIT)	10	10	26	15	11	13	27	19	15	11	24
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)	14	13	30	18	15	17	31	23	19	14	28
Valuation Ratios	-	-	-	-	-	-	-	-	-	-	-
Price to Book Value (P/BV)	3.24	3.10	2.47	3.24	2.79	3.98	4.07	3.18	4.20	4.71	2.85
Price to Tangible Book Value (P/TBV)	3.24	3.10	2.47	3.24	2.79	3.98	4.07	3.18	4.20	4.71	2.85
Price to Revenue (P/Rev)	0.73	0.72	0.66	0.86	0.73	1.03	1.14	0.93	1.25	1.35	0.00
Price to Earnings (P/E)	6.82	6.77	6.04	8.36	7.00	9.68	11.03	8.36	10.89	12.27	0.00
Dividend Yield	6.23%	6.31%	6.70%	0.67%	1.57%	1.58%	1.90%	2.28%	1.70%	1.59%	2.47%
Earnings Yield	14.66%	14.77%	16.55%	11.96%	14.29%	10.33%	9.07%	11.96%	9.18%	8.15%	0.00%
Enterprise Value to Invested Capital (EV/IC)	2.85	2.68	2.33	2.95	2.31	3.27	3.35	2.83	3.53	3.61	2.28
Enterprise Value to Revenue (EV/Rev)	0.78	0.77	0.69	0.90	0.82	1.12	1.23	0.98	1.33	1.47	0.00
Enterprise Value to EBITDA (EV/EBITDA)	4.77	4.75	4.22	5.79	5.21	6.93	7.50	5.83	7.73	8.85	0.00
Enterprise Value to EBIT (EV/EBIT)	5.67	5.67	5.10	7.15	6.45	8.54	9.18	7.04	9.26	10.66	0.00
Enterprise Value to NOPAT (EV/NOPAT)	7.35	7.37	6.41	8.93	8.12	10.73	11.90	9.08	11.81	13.57	0.00
Enterprise Value to Operating Cash Flow (EV/OCF)	5.15	5.43	5.19	7.77	8.87	9.34	12.92	7.76	10.39	12.91	0.00
Enterprise Value to Free Cash Flow (EV/FCFF)	5.49	6.15	7.39	11.80	56.60	25.56	48.32	20.14	19.98	63.28	0.00
Leverage & Solvency	-	-	-	-	-	-	-	-	-	-	-
Debt to Equity	0.51	0.47	0.44	0.44	0.57	0.54	0.50	0.49	0.52	0.60	0.61
Long-Term Debt to Equity	0.51	0.47	0.44	0.44	0.57	0.54	0.50	0.49	0.52	0.60	0.61
Financial Leverage	0.38	0.38	0.12	0.19	0.30	0.28	0.21	0.17	0.31	0.37	0.45
Leverage Ratio	2.59	2.44	2.22	2.22	2.30	2.23	2.09	2.07	2.13	2.19	2.23
Compound Leverage Factor	2.63	2.51	2.26	2.29	2.34	2.25	2.10	2.09	2.15	2.24	2.24
Debt to Total Capital	33.92%	31.95%	30.76%	30.72%	36.40%	35.09%	33.53%	32.92%	34.09%	37.65%	37.99%
Short-Term Debt to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Long-Term Debt to Total Capital	33.92%	31.95%	30.76%	30.72%	36.40%	35.09%	33.53%	32.92%	34.09%	37.65%	37.99%
Preferred Equity to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Noncontrolling Interests to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Common Equity to Total Capital	66.08%	68.05%	69.24%	69.28%	63.60%	64.91%	66.47%	67.08%	65.91%	62.35%	62.01%
Debt to EBITDA	0.71	0.67	0.73	0.76	0.94	0.87	0.87	0.85	0.90	1.04	0.00
Net Debt to EBITDA	0.29	0.35	0.17	0.25	0.61	0.51	0.52	0.33	0.46	0.72	0.00
Long-Term Debt to EBITDA	0.71	0.67	0.73	0.76	0.94	0.87	0.87	0.85	0.90	1.04	0.00
Debt to NOPAT	1.09	1.04	1.11	1.17	1.47	1.35	1.37	1.32	1.37	1.60	0.00
Net Debt to NOPAT	0.45	0.55	0.26	0.38	0.95	0.79	0.83	0.52	0.70	1.11	0.00
Long-Term Debt to NOPAT	1.09	1.04	1.11	1.17	1.47	1.35	1.37	1.32	1.37	1.60	0.00
Altman Z-Score	3.81	4.02	4.03	4.42	3.77	4.38	4.90	4.31	4.90	4.77	0.00
Noncontrolling Interest Sharing Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Liquidity Ratios	-	-	-	-	-	-	-	-	-	-	-
Current Ratio	1.32	1.37	1.53	1.57	1.46	1.45	1.59	1.67	1.78	1.65	1.53
Quick Ratio	0.49	0.45	0.63	0.61	0.46	0.49	0.55	0.68	0.65	0.52	0.60
Cash Flow Metrics	-	-	-	-	-	-	-	-	-	-	-
Free Cash Flow to Firm (FCFF)	25	17	15	-0.70	-33	-20	-17	-15	-12	-37	0.00
Operating Cash Flow to CapEx	423.92%	18.59%	440.25%	426.54%	62.63%	391.71%	200.20%	956.42%	123.18%	125.98%	308.98%
Free Cash Flow to Firm to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Operating Cash Flow to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Operating Cash Flow Less CapEx to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Efficiency Ratios	-	-	-	-	-	-	-	-	-	-	-
Asset Turnover	1.84	1.89	1.76	1.82	1.80	1.85	1.77	1.78	1.75	1.72	0.00
Accounts Receivable Turnover	33.66	32.34	40.61	42.08	38.37	36.19	40.25	43.69	40.82	36.23	0.00
Inventory Turnover	2.87	2.91	3.31	3.36	3.30	3.31	3.36	3.33	3.07	2.99	0.00
Fixed Asset Turnover	9.86	9.82	9.17	9.22	9.32	9.31	8.63	9.02	9.32	9.00	0.00
Accounts Payable Turnover	9.90	14.10	16.76	15.39	13.26	14.73	13.69	14.78	13.35	12.85	0.00
Days Sales Outstanding (DSO)	10.85	11.29	8.99	8.67	9.51	10.09	9.07	8.35	8.94	10.08	0.00
Days Inventory Outstanding (DIO)	127.10	125.63	110.28	108.69	110.69	110.36	108.64	109.73	118.93	122.07	0.00
Days Payable Outstanding (DPO)	36.87	25.88	21.78	23.72	27.52	24.78	26.66	24.70	27.35	28.40	0.00
Cash Conversion Cycle (CCC)	101.08	111.04	97.50	93.65	92.69	95.67	91.04	93.39	100.52	103.74	0.00
Capital & Investment Metrics	-	-	-	-	-	-	-	-	-	-	-
Invested Capital	131	139	143	147	173	169	181	177	197	214	230
Invested Capital Turnover	3.44	3.34	3.49	3.41	3.19	3.21	3.06	3.15	2.83	2.75	0.00
Increase / (Decrease) in Invested Capital	-17	-10	6.95	12	42	30	39	30	24	45	0.00
Enterprise Value (EV)	373	373	334	434	398	552	608	501	693	772	524
Market Capitalization	350	346	320	415	351	512	566	472	652	709	453
Book Value per Share	$7.43	$7.68	$9.06	$9.18	$9.11	$9.51	$10.35	$11.31	$11.76	$11.47	$12.64
Tangible Book Value per Share	$7.43	$7.68	$9.06	$9.18	$9.11	$9.51	$10.35	$11.31	$11.76	$11.47	$12.64
Total Capital	163	164	187	185	198	198	209	222	236	242	256
Total Debt	55	52	58	57	72	70	70	73	80	91	97
Total Long-Term Debt	55	52	58	57	72	70	70	73	80	91	97
Net Debt	23	28	13	19	47	41	42	29	41	63	71
Capital Expenditures (CapEx)	3.07	4.99	7.17	2.43	3.27	3.87	9.75	2.91	3.42	6.54	6.87
Debt-free, Cash-free Net Working Capital (DFCFNWC)	-2.54	6.65	-0.29	6.94	12	9.79	19	13	24	27	25
Debt-free Net Working Capital (DFNWC)	30	31	44	45	37	39	47	57	63	55	51
Net Working Capital (NWC)	30	31	44	45	37	39	47	57	63	55	51
Net Nonoperating Expense (NNE)	-0.13	-0.21	-0.34	-0.32	-0.14	-0.08	-0.11	-0.16	-0.17	-0.17	-0.10
Net Nonoperating Obligations (NNO)	23	28	13	19	47	41	42	29	41	63	71
Total Depreciation and Amortization (D&A)	3.23	3.23	4.12	3.66	3.64	3.69	3.79	3.70	3.67	3.70	4.00
Debt-free, Cash-free Net Working Capital to Revenue	-0.53%	1.38%	-0.06%	1.44%	2.48%	1.98%	3.86%	2.53%	4.64%	5.11%	0.00%
Debt-free Net Working Capital to Revenue	6.29%	6.53%	9.06%	9.40%	7.69%	7.82%	9.45%	11.22%	12.12%	10.39%	0.00%
Net Working Capital to Revenue	6.29%	6.53%	9.06%	9.40%	7.69%	7.82%	9.45%	11.22%	12.12%	10.39%	0.00%
Earnings Adjustments	-	-	-	-	-	-	-	-	-	-	-
Adjusted Basic Earnings per Share	$0.58	$0.53	$1.56	$0.82	$0.64	$0.74	$1.61	$1.17	$0.94	$0.62	$1.45
Adjusted Weighted Average Basic Shares Outstanding	14.42M	14.36M	14.34M	13.93M	13.67M	13.43M	13.58M	13.08M	13.11M	13.01M	12.58M
Adjusted Diluted Earnings per Share	$0.57	$0.53	$1.57	$0.82	$0.64	$0.73	$1.61	$1.17	$0.94	$0.62	$1.45
Adjusted Weighted Average Diluted Shares Outstanding	14.50M	14.44M	14.47M	14.01M	13.69M	13.46M	13.62M	13.14M	13.14M	13.05M	12.64M
Adjusted Basic & Diluted Earnings per Share	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding	14.53M	14.31M	13.98M	13.81M	13.52M	13.44M	13.14M	13.21M	13.13M	12.95M	12.54M
Normalized Net Operating Profit after Tax (NOPAT)	8.21	7.38	22	11	8.64	9.79	22	15	12	7.95	18
Normalized NOPAT Margin	7.51%	6.86%	14.69%	9.70%	7.72%	8.20%	14.34%	11.81%	9.82%	6.48%	14.53%
Pre Tax Income Margin	9.59%	9.62%	17.52%	13.10%	10.33%	10.95%	18.27%	15.29%	12.33%	8.75%	19.06%
Debt Service Ratios	-	-	-	-	-	-	-	-	-	-	-
EBIT to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
NOPAT to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
EBIT Less CapEx to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
NOPAT Less CapEx to Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Payout Ratios	-	-	-	-	-	-	-	-	-	-	-
Dividend Payout Ratio	43.41%	43.29%	41.78%	5.79%	11.21%	15.85%	21.29%	19.85%	18.92%	19.82%	0.00%
Augmented Payout Ratio	74.81%	73.15%	80.60%	59.36%	66.40%	70.14%	81.66%	67.07%	53.10%	64.36%	0.00%

Financials Breakdown Chart

Key Financial Trends

Build-A-Bear Workshop (NYSE: BBW) has posted a mixed but still fundamentally healthy operating trend over the past four years, with strong profitability, solid cash generation, and a very large balance sheet expansion. Revenue has generally grown versus 2023, but quarterly results in 2025 and early 2026 show a clear slowdown from the company’s stronger 2023 and 2024 performance. At the same time, Build-A-Bear continues to produce meaningful earnings and operating cash flow, while actively returning capital to shareholders through buybacks and dividends.

Profitability remains solid: In Q1 2027, the company generated $18.3 million of net income on $125.3 million of revenue, showing it is still firmly profitable.
Operating cash flow improved sharply year over year: Q1 2027 operating cash flow rose to $21.2 million from $8.2 million in Q3 2025 and $10.4 million in Q1 2024, indicating stronger cash generation from the core business.
Gross margin improved in the latest quarter: Q1 2027 gross profit was $79.9 million on $125.3 million of revenue, a stronger margin profile than Q3 2025 and Q1 2024.
Balance sheet equity continues to rise: Total common equity increased to $159.0 million in Q1 2027 from $148.7 million in Q1 2025 and $128.3 million in Q1 2024.
The company remains cash-generative after investing and shareholder returns: Even after capex, buybacks, and dividends, Build-A-Bear has largely maintained a stable cash position over time.
Capital returns are a consistent priority: The company has repeatedly repurchased shares and paid dividends, signaling management confidence in the business and a shareholder-friendly capital allocation strategy.
Revenue has been relatively stable, not collapsing: Quarterly revenue ranged from $107.6 million to $150.4 million across the periods provided, with recent quarters still above many 2023 levels, but momentum has slowed versus the strongest periods.
Inventory remains sizable: Inventories were $77.8 million in Q1 2027, which is manageable but worth watching for any buildup relative to demand trends.
PPE investment continues: The company keeps spending on property, plant and equipment, suggesting ongoing store and operational investment rather than a pure cash harvest model.
Quarterly revenue has declined from recent highs: Q1 2027 revenue of $125.3 million was below Q4 2024’s $150.4 million and below several strong 2024 quarters, pointing to softer top-line momentum.
Operating income fell materially from prior peak levels: Q1 2027 operating income of $23.7 million is healthy, but below the stronger levels seen in late 2023 and late 2024.
Capital lease obligations are large: Noncurrent capital lease obligations reached $97.4 million in Q1 2027, up from $73.0 million in Q1 2025 and $56.9 million in Q1 2024, creating a meaningful fixed obligation burden.
Share repurchases and dividends consume a lot of cash: In Q1 2027, BBW spent $11.5 million on buybacks and $2.9 million on dividends, which reduces flexibility if operating trends weaken.
Cash declined slightly in the latest quarter: Cash and equivalents fell to $26.2 million in Q1 2027 from $27.7 million in Q3 2025 and $44.3 million in Q1 2024, showing that capital returns and investing are drawing down liquidity.

Bottom line: Build-A-Bear still looks like a profitable, cash-generating retailer with a strong track record of returning capital to shareholders. The main caution is that recent revenue and earnings momentum has cooled from earlier highs, while lease obligations and capital returns limit flexibility. For retail investors, BBW appears financially stable, but future stock performance may depend on whether the company can re-accelerate sales and preserve margins.

07/20/26 08:39 PM ETAI Generated. May Contain Errors.

Build-A-Bear Workshop Financials - Frequently Asked Questions

According to the most recent income statement we have on file, Build-A-Bear Workshop's fiscal year ends in January. Their fiscal year 2026 ended on January 31, 2026.

Build-A-Bear Workshop's net income appears to be on an upward trend, with a most recent value of $52.20 million in 2026, rising from $27.35 million in 2015. The previous period was $51.79 million in 2024. See where experts think Build-A-Bear Workshop is headed by visiting Build-A-Bear Workshop's forecast page.

Build-A-Bear Workshop's total operating income in 2026 was $66.43 million, based on the following breakdown:

Total Gross Profit: $295.63 million
Total Operating Expenses: $229.20 million

Over the last 10 years, Build-A-Bear Workshop's total revenue changed from $377.69 million in 2015 to $529.83 million in 2026, a change of 40.3%.

Build-A-Bear Workshop's total liabilities were at $190.43 million at the end of 2026, a 26.2% increase from 2024, and a 67.2% increase since 2015.

In the past 10 years, Build-A-Bear Workshop's cash and equivalents has ranged from $17.89 million in 2018 to $45.20 million in 2015, and is currently $26.76 million as of their latest financial filing in 2026.

Over the last 10 years, Build-A-Bear Workshop's book value per share changed from 6.07 in 2015 to 11.98 in 2026, a change of 97.4%.

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Financial statements for NYSE:BBW last updated on 7/2/2026 by MarketBeat.com Staff. New filings and market data are monitored continuously.

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Build-A-Bear Workshop (BBW) Financials

Financials Breakdown Chart

Key Financial Trends

Build-A-Bear Workshop Financials - Frequently Asked Questions

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Build-A-Bear Workshop (BBW) Financials

Annual Income Statements for Build-A-Bear Workshop

Quarterly Income Statements for Build-A-Bear Workshop

Annual Cash Flow Statements for Build-A-Bear Workshop

Quarterly Cash Flow Statements for Build-A-Bear Workshop

Annual Balance Sheets for Build-A-Bear Workshop

Quarterly Balance Sheets for Build-A-Bear Workshop

Annual Metrics And Ratios for Build-A-Bear Workshop

Quarterly Metrics And Ratios for Build-A-Bear Workshop

Financials Breakdown Chart

Key Financial Trends

Build-A-Bear Workshop Financials - Frequently Asked Questions

When does Build-A-Bear Workshop's financial year end?

How has Build-A-Bear Workshop's net income changed over the last 10 years?

What is Build-A-Bear Workshop's operating income?

How has Build-A-Bear Workshop's revenue changed over the last 10 years?

How much debt does Build-A-Bear Workshop have?

How much cash does Build-A-Bear Workshop have?

How has Build-A-Bear Workshop's book value per share changed over the last 10 years?

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