← 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
Cash flows from operating activities:
Adjustments to reconcile net income to net cash provided by operating activities:
Net Income From Continuing Operations — — — — — — $48.0m $52.8m $51.8m $52.2m
Net Income (Loss) Attributable to Parent $7.9m — ($17.9m) $261k ($23.0m) $47.3m $48.0m $52.8m $51.8m $52.2m
Net Income (Loss) Available to Common Stockholders, Basic $7.8m — ($17.9m) $261k ($23.0m) $47.3m $48.0m $52.8m $51.8m $52.2m
Depreciation, Depletion and Amortization $16.2m — $16.0m $13.7m $13.3m $12.3m $12.5m $13.7m $14.8m $15.0m
Depreciation, Depletion and Amortization $16.2m — $16.0m $13.7m $13.3m $12.3m $12.5m $13.7m $14.8m $15.0m
Amortization of Deferred Charges $100k — — — — — — — — —
Depreciation $15.1m — $16.0m $13.5m $13.2m $12.3m $12.5m $13.7m $14.8m $15.0m
Depreciation Amortization Depletion — — — — — — $12.5m $13.7m $14.8m $15.0m
Deferred Income Tax Expense (Benefit) $5.3m — — ($318k) $3.4m — — — — —
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
Deferred Tax — — — — — — $992k ($1.9m) $1.1m $339k
Share-based Payment Arrangement, Noncash Expense $3.4m — — $2.9m $1.5m $2.6m $2.6m $2.1m — $2.9m
Payment, Tax Withholding, Share-based Payment Arrangement — — — $245k — — — — — —
Operating Lease, Impairment Loss — — — $5.9m $3.8m — — — — —
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
Asset Impairment Charge — — — — — $0 $25k — — —
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
Loss/(Gain) on disposal of property and equipment $225k — $398k ($7k) $262k $97k $110k $121k $290k ($1k)
Operating leases — — $224k ($490k) $201k ($8.2m) ($5.9m) ($5.2m) ($3.3m) ($698k)
Changes in operating assets and liabilities:
Additional Financial Items
Increase (Decrease) in Inventories $210k — — ($5.1m) ($6.8m) $25.1m ($357k) ($7.1m) — $11.3m
Accounts Receivable, Credit Loss Expense (Reversal) $372k — — ($83k) $538k ($297k) ($820k) $251k — $427k
Accrued capital expenditures $17.8m — — $12.4m $5.0m $8.1m $13.6m $18.3m — $25.5m
Foreign Currency Transaction Gain (Loss), before Tax $1.6m — — $100k $600k $500k $600k $100k — $1.8m
Goodwill — — — — — — — — — —
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)
Inventories, net ($210k) — ($1.1m) $5.1m $6.8m ($25.1m) $357k $7.1m ($6.5m) ($11.3m)
Receivables, net ($584k) — ($3.5m) ($805k) $2.7m ($3.2m) ($3.0m) $5.9m ($7.7m) ($5.4m)
Prepaid expenses and other assets ($341k) — $98k $5.8m ($2.1m) ($2.6m) ($8.5m) $6.8m ($750k) $3.3m
Accounts payable and accrued expenses ($10.5m) — $914k ($2.4m) $4.0m $9.6m ($360k) ($11.1m) ($3.5m) $8.0m
Gift cards and customer deposits ($3.4m) — $2.4m ($1.4m) ($1.2m) $1.9m ($1.5m) ($1.3m) ($2.3m) ($586k)
Deferred revenue $300k — $1.3m ($615k) ($471k) $1.4m $2.9m ($3.0m) $427k $1.1m
Line of credit amendment fee — — — — — — — $0 $0 ($80k)
Beginning Cash Position — — — — — — $32.8m $42.2m $44.3m $27.8m
Cash Flow From Continuing Financing Activities ($4.8m) — ($2.5m) ($245k) ($114k) ($22.5m) ($25.1m) ($43.9m) ($44.2m) ($40.7m)
Cash Flow From Continuing Investing Activities ($17.8m) — ($11.3m) ($12.4m) ($5.0m) ($8.1m) ($13.6m) ($18.3m) ($19.3m) ($25.5m)
Change In Inventory — — — — — — $357k $7.1m ($6.5m) ($11.3m)
Change In Other Working Capital — — — — — — ($4.5m) ($9.5m) ($5.2m) ($137k)
Change In Payables And Accrued Expense — — — — — — ($335k) ($11.1m) ($3.5m) $8.0m
Change In Prepaid Assets — — — — — — ($6.1m) $6.8m ($750k) $3.3m
Change In Receivables — — — — — — ($3.0m) $5.9m ($7.7m) ($5.4m)
Change In Working Capital — — — — — — ($13.6m) ($807k) ($23.7m) ($5.5m)
Changes In Cash — — — — — — $8.6m $2.1m ($16.4m) ($1.2m)
End Cash Position — — — — — — $42.2m $44.3m $27.8m $26.8m
Financing Cash Flow — — — — — — ($25.1m) ($43.9m) ($44.2m) ($40.7m)
Free Cash Flow — — — — — — $33.6m $46.0m $27.8m $39.5m
Gain Loss On Sale Of PPE — — — — — — $110k $121k $290k ($1k)
Investing Cash Flow — — — — — — ($13.6m) ($18.3m) ($19.3m) ($25.5m)
Operating Gains Losses — — — — — — $110k $121k $290k ($1k)
Other Non Cash Items — — — — — — ($2.5m) ($1.9m) $513k ($272k)
Proceeds From Stock Option Exercised — — — — — — ($592k) ($1.3m) ($1.9m) ($1.4m)
Provisionand Write Offof Assets — — — — — — ($820k) $251k $187k $427k
Repurchase Of Capital Stock — — — — — — ($24.2m) ($20.5m) ($31.3m) ($27.7m)
Stock Based Compensation — — — — — — $2.6m $2.1m $2.2m $2.9m
Net Cash Provided by (Used in) Operating Activities $21.1m $9.7m $9.7m $21.6m $13.4m $28.1m $47.3m $64.3m $47.1m $65.1m
Cash flows from investing activities:
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
Capital Expenditure Reported $17.8m $11.3m — $5.0m $8.1m $13.6m ($13.6m) ($18.3m) ($19.3m) ($25.5m)
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)
Cash flows from financing activities:
Net Common Stock Issuance — — — — — — ($24.2m) ($20.5m) ($31.3m) ($27.7m)
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
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)
Payments of Dividends — — — — $0 $19.9m $292k $22.1m — $11.5m
Cash dividends paid on vested participating securities — — — — $0 ($19.9m) ($292k) ($22.1m) ($11.0m) ($11.5m)
Cash Dividends Paid — — — — $0 ($19.9m) ($292k) ($22.1m) ($11.0m) ($11.5m)
Net Cash Provided by (Used in) Financing Activities ($4.8m) — ($2.5m) ($245k) ($114k) ($22.5m) ($25.1m) ($43.9m) ($44.2m) ($40.7m)
Effect of exchange rates on cash ($588k) — $421k ($140k) ($112k) $514k $767k $15k ($180k) $199k
Effect Of Exchange Rate Changes — — — — — — $767k $15k ($180k) $199k
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)
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 — — — $28.4m $8.1m ($2.0m) $9.4m $2.1m ($16.6m) ($1.0m)
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
Cash and cash equivalents — — — $25.1m $33.1m $31.8m $41.7m $43.9m $27.4m $26.3m
Restricted cash from long-term deposits — — — $1.7m $1.7m $1.0m $450k $393k $390k $406k
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

Data sourced from SEC EDGAR 10-K filings via EdgarTools. Amounts are shown in USD as reported in each fiscal year filing.