← BUILD-A-BEAR WORKSHOP INC
| Annual Trend | FY 2017 | FY 2018 | FY 2019 | FY 2020 | FY 2021 | FY 2022 | FY 2023 | FY 2024 | FY 2025 | FY 2026 | TTM | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Cash flows from operating activities: | ||||||||||||
| Adjustments to reconcile net income to net cash provided by operating activities: | ||||||||||||
| Net Income From Continuing Operations | $7.9m | — | ($17.9m) | $261k | ($23.0m) | $47.3m | $48.0m | $52.8m | $51.8m | $52.2m | $55.2m | |
| Depreciation, Depletion and Amortization | $16.2m | — | $16.0m | $13.7m | $13.3m | $12.3m | $12.5m | $13.7m | $14.8m | $15.0m | $15.3m | |
| Amortization of Deferred Charges | $100k | — | — | — | — | — | — | — | — | — | — | |
| Depreciation | $15.1m | — | $16.0m | $13.5m | $13.2m | $12.3m | $12.5m | $13.7m | $14.8m | $15.0m | $15.3m | |
| Depreciation Amortization Depletion | — | — | — | — | — | — | $12.5m | $13.7m | $14.8m | $15.0m | $15.3m | |
| Deferred Income Tax Expense (Benefit) | $5.3m | — | — | ($318k) | $3.4m | — | — | — | — | — | $452k | |
| Deferred taxes | $5.3m | — | $446k | ($318k) | $3.4m | ($7.6m) | $992k | ($1.9m) | $1.1m | $339k | — | |
| Deferred Income Tax | — | — | — | — | — | — | $992k | ($1.9m) | $1.1m | $339k | $452k | |
| Share-based Payment Arrangement, Noncash Expense | $3.4m | — | — | $2.9m | $1.5m | $2.6m | $2.6m | $2.1m | — | $2.9m | $2.0m | |
| Payment, Tax Withholding, Share-based Payment Arrangement | — | — | — | $245k | — | — | — | — | — | — | — | |
| Share-based and performance-based stock compensation | $3.4m | — | $3.4m | $2.9m | $1.5m | $2.6m | $2.6m | $2.1m | $2.2m | $2.9m | — | |
| Operating Lease, Impairment Loss | — | — | — | $5.9m | $3.8m | — | — | — | — | — | — | |
| Asset Impairment Charge | — | — | — | — | — | $0 | $25k | — | — | — | $4.8m | |
| Changes in operating assets and liabilities: | ||||||||||||
| Change In Working Capital | — | — | — | — | — | — | ($13.6m) | ($807k) | ($23.7m) | ($5.5m) | ($14.7m) | |
| Accounts Receivable, Credit Loss Expense (Reversal) | $372k | — | — | ($83k) | $538k | ($297k) | ($820k) | $251k | — | $427k | ($18.3m) | |
| Receivables, net | ($584k) | — | ($3.5m) | ($805k) | $2.7m | ($3.2m) | ($3.0m) | $5.9m | ($7.7m) | ($5.4m) | — | |
| Change In Receivables | — | — | — | — | — | — | ($3.0m) | $5.9m | ($7.7m) | ($5.4m) | ($18.3m) | |
| Increase (Decrease) in Inventories | $210k | — | — | ($5.1m) | ($6.8m) | $25.1m | ($357k) | ($7.1m) | — | $11.3m | ($5.3m) | |
| Inventories, net | ($210k) | — | ($1.1m) | $5.1m | $6.8m | ($25.1m) | $357k | $7.1m | ($6.5m) | ($11.3m) | — | |
| Change In Inventory | — | — | — | — | — | — | $357k | $7.1m | ($6.5m) | ($11.3m) | ($5.3m) | |
| Accounts payable and accrued expenses | ($10.5m) | — | $914k | ($2.4m) | $4.0m | $9.6m | ($360k) | ($11.1m) | ($3.5m) | $8.0m | — | |
| Change In Payables And Accrued Expense | — | — | — | — | — | — | ($335k) | ($11.1m) | ($3.5m) | $8.0m | $9.8m | |
| Accrued capital expenditures | $17.8m | — | — | $12.4m | $5.0m | $8.1m | $13.6m | $18.3m | — | $25.5m | — | |
| Deferred revenue | $300k | — | $1.3m | ($615k) | ($471k) | $1.4m | $2.9m | ($3.0m) | $427k | $1.1m | — | |
| Prepaid expenses and other assets | ($341k) | — | $98k | $5.8m | ($2.1m) | ($2.6m) | ($8.5m) | $6.8m | ($750k) | $3.3m | — | |
| Net Cash Provided by (Used in) Operating Activities | $21.1m |
$9.7m
-54.08%
|
$9.7m
0.00%
|
$21.6m
+123.16%
|
$13.4m
-38.05%
|
$28.1m
+109.75%
|
$47.3m
+68.38%
|
$64.3m
+36.03%
|
$47.1m
-26.78%
|
$65.1m
+38.15%
|
$58.5m
-10.11%
|
|
| Cash flows from investing activities: | ||||||||||||
| Loss/(Gain) on disposal of property and equipment | $225k | — | $398k | ($7k) | $262k | $97k | $110k | $121k | $290k | ($1k) | — | |
| Payments to Acquire Property, Plant, and Equipment | $17.8m | — | ($11.3m) | $12.4m | $5.0m | $8.1m | $13.6m | $18.3m | ($19.3m) | $25.5m | ($29.5m) | |
| Capital Expenditure Reported | $17.8m | $11.3m | — | $5.0m | $8.1m | $13.6m | ($13.6m) | ($18.3m) | ($19.3m) | ($25.5m) | ($29.5m) | |
| Net Cash Provided by (Used in) Investing Activities | ($17.8m) | — | ($11.3m) | ($12.4m) | ($5.0m) | ($8.1m) | ($13.6m) | ($18.3m) | ($19.3m) | ($25.5m) | ($29.5m) | |
| Cash flows from financing activities: | ||||||||||||
| Repurchase Of Capital Stock | — | — | — | — | — | — | ($24.2m) | ($20.5m) | ($31.3m) | ($27.7m) | ($35.0m) | |
| Net Common Stock Issuance | — | — | — | — | — | — | ($24.2m) | ($20.5m) | ($31.3m) | ($27.7m) | ($35.0m) | |
| Payments for Repurchase of Common Stock | $4.2m | — | — | — | $0 | $4.4m | $24.2m | $20.5m | — | $27.7m | — | |
| Payments of Ordinary Dividends, Common Stock | — | — | — | — | $0 | $19.9m | $292k | $22.1m | — | $11.5m | ($11.5m) | |
| Purchases of common stock for employee equity awards, net of tax | ($467k) | — | ($131k) | ($245k) | ($114k) | $1.8m | ($592k) | ($1.3m) | ($1.9m) | ($1.4m) | — | |
| Purchases of Company's common stock | ($4.2m) | — | ($2.2m) | — | $0 | ($4.4m) | ($24.2m) | ($20.5m) | ($31.3m) | ($27.7m) | — | |
| Common Stock Payments | — | — | — | — | — | — | ($24.2m) | ($20.5m) | ($31.3m) | ($27.7m) | ($35.0m) | |
| Payments of Dividends | — | — | — | — | $0 | $19.9m | $292k | $22.1m | — | $11.5m | ($11.5m) | |
| Cash dividends paid on vested participating securities | — | — | — | — | $0 | ($19.9m) | ($292k) | ($22.1m) | ($11.0m) | ($11.5m) | ($11.5m) | |
| Net Cash Provided by (Used in) Financing Activities | ($4.8m) | — | ($2.5m) |
($245k)
+90.02%
|
($114k)
+53.47%
|
($22.5m)
-19598.25%
|
($25.1m)
-11.58%
|
($43.9m)
-75.21%
|
($44.2m)
-0.59%
|
($40.7m)
+7.81%
|
($47.1m)
-15.59%
|
|
| Increase (decrease) in cash, cash equivalents and restricted cash | — | — | — | $8.8m | $8.1m | ($2.0m) | $9.4m | $2.1m | ($16.6m) | ($1.0m) | — | |
| Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect | — | — | — | $8.8m | $8.1m | ($2.0m) | $9.4m | $2.1m | ($16.6m) | ($1.0m) | $26.3m | |
| Beginning Cash Position | — | — | — | — | — | — | $32.8m | $42.2m | $44.3m | $27.8m | $44.3m | |
| Cash, cash equivalents and restricted cash, beginning of period | — | — | $23.2m | $19.6m | $34.8m | $32.8m | $42.2m | $44.3m | $27.8m | $26.8m | — | |
| Restricted cash from long-term deposits | — | — | — | $1.7m | $1.7m | $1.0m | $450k | $393k | $390k | $406k | — | |
| Effect of exchange rates on cash | ($588k) | — | $421k | ($140k) | ($112k) | $514k | $767k | $15k | ($180k) | $199k | — | |
| Effect Of Exchange Rate Changes | — | — | — | — | — | — | $767k | $15k | ($180k) | $199k | ($6k) | |
| Additional Supplementary Disclosures | ||||||||||||
| Additional Supplementary Disclosures | ||||||||||||
| Gain (Loss) on Disposition of Assets | ($225k) | — | — | $7k | ($262k) | ($97k) | ($110k) | ($121k) | — | $1k | — | |
| Income Tax Expense (Benefit) | $5.9m | — | — | $1.3m | $2.8m | $3.4m | $13.9m | $13.5m | — | $15.0m | — | |
| Operating leases | — | — | $224k | ($490k) | $201k | ($8.2m) | ($5.9m) | ($5.2m) | ($3.3m) | ($698k) | — | |
| Additional Financial Items | ||||||||||||
| Foreign Currency Transaction Gain (Loss), before Tax | $1.6m | — | — | $100k | $600k | $500k | $600k | $100k | — | $1.8m | — | |
| Goodwill | — | — | — | — | — | — | — | — | — | — | $4.8m | |
| Provision/(adjustments) for doubtful accounts | $372k | — | $1.0m | ($83k) | $538k | ($297k) | ($820k) | $251k | $187k | $427k | — | |
| Net change in film costs and advances | — | — | — | — | — | — | ($2.5m) | ($1.9m) | $513k | ($272k) | — | |
| Gift cards and customer deposits | ($3.4m) | — | $2.4m | ($1.4m) | ($1.2m) | $1.9m | ($1.5m) | ($1.3m) | ($2.3m) | ($586k) | — | |
| Line of credit amendment fee | — | — | — | — | — | — | — | $0 | $0 | ($80k) | — | |
| Cash Flow From Continuing Financing Activities | ($4.8m) | — | ($2.5m) | ($245k) | ($114k) | ($22.5m) | ($25.1m) | ($43.9m) | ($44.2m) | ($40.7m) | ($47.1m) | |
| Cash Flow From Continuing Investing Activities | ($17.8m) | — | ($11.3m) | ($12.4m) | ($5.0m) | ($8.1m) | ($13.6m) | ($18.3m) | ($19.3m) | ($25.5m) | ($29.5m) | |
| Change In Other Working Capital | — | — | — | — | — | — | ($4.5m) | ($9.5m) | ($5.2m) | ($137k) | ($1.1m) | |
| Change In Prepaid Assets | — | — | — | — | — | — | ($6.1m) | $6.8m | ($750k) | $3.3m | $194k | |
| Changes In Cash | — | — | — | — | — | — | $8.6m | $2.1m | ($16.4m) | ($1.2m) | ($18.1m) | |
| End Cash Position | — | — | — | — | — | — | $42.2m | $44.3m | $27.8m | $26.8m | $26.3m | |
| Financing Cash Flow | — | — | — | — | — | — | ($25.1m) |
($43.9m)
-75.21%
|
($44.2m)
-0.59%
|
($40.7m)
+7.81%
|
($47.1m)
-15.59%
|
|
| Free Cash Flow | — | — | — | — | — | — | $33.6m | $46.0m | $27.8m | $39.5m | $29.0m | |
| Gain Loss On Sale Of PPE | — | — | — | — | — | — | $110k | $121k | $290k | ($1k) | $5k | |
| Investing Cash Flow | — | — | — | — | — | — | ($13.6m) | ($18.3m) | ($19.3m) | ($25.5m) | ($29.5m) | |
| Operating Gains Losses | — | — | — | — | — | — | $110k | $121k | $290k | ($1k) | $5k | |
| Other Non Cash Items | — | — | — | — | — | — | ($2.5m) | ($1.9m) | $513k | ($272k) | — | |
| Proceeds From Stock Option Exercised | — | — | — | — | — | — | ($592k) | ($1.3m) | ($1.9m) | ($1.4m) | ($445k) | |
| Provisionand Write Offof Assets | — | — | — | — | — | — | ($820k) | $251k | $187k | $427k | $509k | |
| Stock Based Compensation | — | — | — | — | — | — | $2.6m | $2.1m | $2.2m | $2.9m | $2.0m | |
| Cash and cash equivalents | — | — | — | $25.1m | $33.1m | $31.8m | $41.7m | $43.9m | $27.4m | $26.3m | $44.3m | |
| Supplemental disclosure of cash flow information: | ||||||||||||
| Change In Cash Supplemental As Reported | — | — | — | — | — | — | $9.4m | $2.1m | ($16.6m) | ($1.0m) | — | |
| Income Taxes Paid, Net | $1.1m | — | $1.7m | ($1.8m) | $41k | $10.4m | $10.3m | $17.4m | $16.7m | $9.9m | — |