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Financial statements

BUILD-A-BEAR WORKSHOP INC financial statements

Income statement, balance sheet and cash flow statement for the last 10 fiscal years, taken from the XBRL data BUILD-A-BEAR WORKSHOP INC files with the SEC in its annual reports.

In USD millions, except per-share amounts. Outflows in the cash flow statement are negative.

Income statement

FY2016FY2017FY2018FY2020FY2020FY2021FY2022FY2023FY2024FY2026
Revenue364358337339255412468486496530
Cost of revenue189198185158194222222224234
Gross profit16913915497.4218246264273296
Selling, general and administrative157155157152118167184199206229
Pre-tax income5.3113.8-18.51.56-20.250.761.966.367.167.2
Income tax3.935.9-0.571.32.83.4513.913.515.415
Net income1.387.92-17.90.26-2347.34852.851.852.2
EPS, basic0.090.50-1.230.02-1.543.063.213.683.814.00
EPS, diluted0.090.50-1.230.02-1.542.933.153.653.803.99
Shares, basic (weighted)15.415.614.614.714.915.514.914.313.613
Shares, diluted (weighted)15.615.814.614.814.916.115.214.513.613.1

Balance sheet

FY2016FY2017FY2018FY2020FY2020FY2021FY2022FY2023FY2024FY2026
Cash and equivalents32.530.417.926.734.832.842.244.327.826.8
Receivables12.913.310.611.58.311.715.48.5716.121.5
Inventory51.953.158.453.446.971.870.563.569.882.2
Other current assets5.554.773.393.825.857.738.76.476.475.26
Total current assets11011099.898.8100130147128126140
Property, plant and equipment74.977.866.465.9534950.855.359.870.9
Lease right-of-use assets12610577.771.873.490.2121
Intangible assets1.7210.730
Other non-current assets4.652.632.053.13.382.084.227.176.16.01
Total assets200198172297261266281272290345
Accounts payable27.918.922.615.717.921.810.316.216.515.3
Accrued liabilities15.915.21016.517.625.537.42016.226.1
Deferred revenue2.031.811.94
Total current liabilities82.969.956.28689.397.410183.779.490.6
Lease liabilities12010173.359.157.670.298.6
Other non-current liabilities1.621.71.491.722.351.951.451.321.331.15
Total liabilities10090.777.7209194173162143151190
Paid-in capital686969.170.672.875.569.966.36260.8
Retained earnings43.749.837.129.96.9430.561.475.389.5105
Other comprehensive income-12.7-11.6-12-12.1-12.6-12.5-12.3-12.1-12.6-10.8
Shareholders' equity99.110794.388.667.393.7118130139155
Total equity99.110794.388.667.393.7118130139155
Total liabilities and equity200198172297261266281272290345
Shares outstanding15.515.51515.215.916.114.814.213.312.8

Cash flow statement

FY2016FY2017FY2018FY2020FY2020FY2021FY2022FY2023FY2024FY2026
Net income1.387.92-17.90.26-2347.34852.851.852.2
Depreciation and amortization16.216.21613.713.312.312.513.714.815
Stock-based compensation3.033.423.442.881.532.632.562.092.182.93
Deferred income tax2.265.260.45-0.323.39-7.610.99-1.891.060.34
Change in receivables-2.21-0.58-3.45-0.812.75-3.23-3.055.87-7.74-5.43
Change in inventory0.64-0.21-1.125.056.79-25.10.367.1-6.55-11.3
Change in payables-16.3-10.50.82-2.444.039.56-0.34-11.1-3.488.02
Cash from operations1621.19.5921.613.428.147.364.347.165.1
Capital expenditures-27.3-17.8-11.3-12.4-5.05-8.13-13.6-18.3-19.3-25.5
Cash from investing-26.7-17.8-11.3-12.4-5.05-8.13-13.6-18.3-19.3-25.5
Share buybacks-1.47-4.23-2.230-4.36-24.2-20.5-31.3-27.7
Dividends paid0-19.9-0.29-22.1-11-11.5
Cash from financing-1.95-4.78-2.36-0.25-0.11-22.5-25.1-43.9-44.2-40.7
Exchange rate effect-0.12-0.590.42-0.14-0.110.51
Net change in cash-12.7-2.04-3.618.848.11-29.352.13-16.6-1
Free cash flow-11.23.33-1.679.238.3419.933.64627.839.5
Income taxes paid11.071.68-1.80.0410.410.317.416.79.89

Key metrics

Worked out from the statements above. Latest values use the trailing twelve months to August 1, 2026; growth uses fiscal years. Valuation uses the share price of $25.77 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin56.7%Gross profit / revenue.
Pre-tax margin13.1%Pre-tax income / revenue.
Net margin10.0%Net income / revenue.
FCF margin4.7%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin11.4%Cash from operations / revenue.
Effective tax rate23.9%Income tax / pre-tax income, when pre-tax income is positive.
Return on equity (ROE)32.4%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)15.4%Net income / average total assets.
SG&A / revenue43.8%Selling, general and administrative expense / revenue.
Stock-based pay / revenue0.6%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue6.7%Capital expenditures / revenue.
D&A / revenue3.0%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y6.7%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y4.2%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Revenue CAGR, 5y15.7%Compound annual growth of revenue over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Gross profit growth, 1y8.5%Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y6.3%Compound annual growth of gross profit over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Gross profit CAGR, 5y24.9%Compound annual growth of gross profit over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Net income growth, 1y0.8%Net income vs the same period a year earlier. Only from a positive base.
Net income CAGR, 3y2.8%Compound annual growth of net income over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
EPS growth, 1y5.0%EPS vs the same period a year earlier. Only from a positive base.
EPS CAGR, 3y8.2%Compound annual growth of eps over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Operating cash flow growth, 1y38.2%Operating cash flow vs the same period a year earlier. Only from a positive base.
Operating cash flow CAGR, 3y11.2%Compound annual growth of operating cash flow over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Operating cash flow CAGR, 5y37.2%Compound annual growth of operating cash flow over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Free cash flow growth, 1y42.3%Free cash flow vs the same period a year earlier. Only from a positive base.
Free cash flow CAGR, 3y5.5%Compound annual growth of free cash flow over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Free cash flow CAGR, 5y36.5%Compound annual growth of free cash flow over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Book value growth, 1y11.5%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y9.4%Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Book value CAGR, 5y18.2%Compound annual growth of book value over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Total assets growth, 1y19.1%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y7.2%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets CAGR, 5y5.7%Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Share count change, 1y-3.9%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y-5.0%Change in diluted weighted shares, per year over 3 years. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 5y-2.6%Change in diluted weighted shares, per year over 5 years. Negative means buybacks shrank the share count; positive means dilution.

Balance sheet health

MetricValueHow it is calculated
Current ratio1.60xCurrent assets / current liabilities.
Quick ratio0.40x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.18x(Cash + short-term investments) / current liabilities.
Liabilities / assets52.4%Total liabilities / total assets.
Working capital$46.3MCurrent assets - current liabilities.
Tangible book value$159.0MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover1.55xRevenue / average total assets.
Fixed asset turnover6.55xRevenue / average property, plant and equipment.
Inventory turnover2.76xCost of revenue / average inventory.
Days inventory132 days365 x average inventory / cost of revenue.
Receivables turnover31.6xRevenue / average receivables.
Days sales outstanding12 days365 x average receivables / revenue.
Days payables26 days365 x average accounts payable / cost of revenue.
Cash conversion cycle118 daysDays inventory + days sales outstanding - days payables.
FCF conversion47.6%Free cash flow / net income, when net income is positive.
Capex / operating cash flow58.5%Capital expenditures / cash from operations, when that is positive.

Per share

MetricValueHow it is calculated
EPS, diluted$4.15Net income per diluted share, as reported (split-adjusted). Over the last twelve months: the four quarters summed, or net income / latest diluted shares when a quarter has no reported EPS.
Revenue per share$41.65Revenue / diluted weighted shares.
FCF per share$1.97Free cash flow / diluted weighted shares.
Operating cash flow per share$4.76Cash from operations / diluted weighted shares.
Book value per share$12.75Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$12.75Tangible book value / shares outstanding.
Cash per share$1.12(Cash + short-term investments) / shares outstanding.
Payout ratio22.2%Dividends paid / net income, when net income is positive.
Dividends / FCF46.7%Dividends paid / free cash flow, when free cash flow is positive.
Buybacks / FCF153.1%Share buybacks / free cash flow, when free cash flow is positive.

Valuation

MetricValueHow it is calculated
Market cap$323.1MShare price x shares outstanding.
Enterprise value$309.1MMarket cap + total debt - cash - short-term investments.
P/E6.26xMarket cap / net income. Only when net income is positive.
P/S0.62xMarket cap / revenue.
P/B2.03xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book2.03xMarket cap / tangible book value, when positive.
P/FCF13.2xMarket cap / free cash flow. Only when free cash flow is positive.
P/OCF5.46xMarket cap / cash from operations, when positive.
EV/Sales0.60xEnterprise value / revenue.
EV/FCF12.6xEnterprise value / free cash flow, when both are positive.
FCF yield7.6%Free cash flow / market cap.
Earnings yield16.0%Net income / market cap (the inverse of P/E).
Dividend yield3.5%Dividends paid over the period / market cap.
Shareholder yield15.2%(Dividends paid + share buybacks) / market cap.
PEG0.76xP/E / EPS growth per year over 3 years (in percent). Only when both are positive.
What was BUILD-A-BEAR WORKSHOP INC's revenue in fiscal 2026?

BUILD-A-BEAR WORKSHOP INC reported revenue of $529.8M for fiscal 2026, 6.7% higher than the year before.

Was BUILD-A-BEAR WORKSHOP INC profitable in fiscal 2026?

Yes. Net income was $52.2M, a net margin of 9.9%.

How much free cash flow did BUILD-A-BEAR WORKSHOP INC generate in fiscal 2026?

Cash from operations of $65.1M minus capital expenditures of $25.5M left free cash flow of $39.5M.

Source: SEC EDGAR XBRL company facts. Where a company tags only year-to-date figures, quarters are worked out as differences. Where a line is not tagged it is left empty, never estimated.

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