Build-A-Bear Workshop, Inc. (BBW) Balance Sheet
BBW balance sheet, FY2026
January 31, 2026 · U.S. dollars$345.5M assets = $190.4M liabilities + $155.0M equity
Both columns are drawn to the same scale: what BBW owns equals what it owes plus shareholders’ equity. Hover a block for its value.
BBW financial health
Descriptive bands, not a rating. Fiscal FY2026.
BBW balance sheet trends, FY2017–FY2026
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $199.6MFY2017 | $345.5MFY2026 | +6.3%/yr | |
| Total liabilities | $100.5MFY2017 | $190.4MFY2026 | +7.4%/yr | |
| Shareholders’ equity | $99.1MFY2017 | $155.0MFY2026 | +5.1%/yr | |
| Cash & short-term investments | $32.5MFY2017 | $26.8MFY2026 | −2.1%/yr | |
| Total debt | $0FY2018 | $127.3MFY2026 | — | |
| Net cash (debt) | $30.4MFY2018 | −$100.5MFY2026 | −$131.0M | |
| Working capital | $27.2MFY2017 | $49.4MFY2026 | +$22.2M | |
| Book value per share | $6.34FY2017 | $11.85FY2026 | +7.2%/yr | |
| Current ratio | 1.33FY2017 | 1.55FY2026 | +0.22 | |
| Debt / equity | 0.00FY2018 | 0.82FY2026 | +0.82 | |
| Shares outstanding | 15.6MFY2017 | 13.1MFY2026 | −2.0%/yr |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
BBW assets
BBW liabilities and equity
BBW debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
BBW balance sheet
| FY2026 | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 | FY2019 | FY2018 | FY2017 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||
| Cash & short-term investments | $26.8M | $27.8M | $44.3M | $42.2M | $32.8M | $34.8M | $26.7M | $17.9M | $30.4M | $32.5M |
| Cash & equivalents | $26.8M | $27.8M | $44.3M | $42.2M | $32.8M | $34.8M | $26.7M | $17.9M | $30.4M | $32.5M |
| Short-term investments | — | — | — | — | — | — | — | — | $0 | $0 |
| Receivables | $21.5M | $16.1M | $8.6M | $15.4M | $11.7M | $8.3M | $11.5M | $10.6M | $13.3M | $12.9M |
| Inventory | $82.2M | $69.8M | $63.5M | $70.5M | $73.6M | $46.9M | $53.4M | $58.4M | $53.1M | $51.9M |
| Other current assets | $9.6M | $12.7M | $11.4M | $19.4M | $14.5M | $10.1M | $7.1M | $13.0M | $13.3M | $12.7M |
| Total current assets | $140.0M | $126.3M | $127.8M | $147.4M | $132.6M | $100.2M | $98.8M | $99.8M | $110.2M | $110.0M |
| Property, plant & equipment (net) | $192.1M | $150.0M | $128.7M | $122.5M | $126.6M | $157.8M | $192.0M | $66.4M | $77.8M | $74.9M |
| Goodwill & intangible assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $731,000 | $995,000 | $1.7M |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $13.4M | $13.7M | $15.8M | $10.8M | $9.7M | $3.4M | $6.6M | $5.1M | $9.0M | $12.9M |
| Total assets | $345.5M | $290.0M | $272.3M | $280.8M | $268.9M | $261.4M | $297.4M | $172.0M | $198.0M | $199.6M |
| Liabilities | ||||||||||
| Accounts payable | $15.3M | $16.5M | $16.2M | $10.3M | $21.8M | $17.9M | $15.7M | $22.6M | $18.9M | $27.9M |
| Short-term debt | $28.7M | $26.8M | $26.0M | $27.4M | $25.2M | $32.4M | $30.9M | $0 | $0 | — |
| Deferred revenue | $5.3M | $4.0M | $3.5M | $26.1M | $24.7M | $21.5M | $22.8M | $23.6M | $35.7M | $39.1M |
| Total current liabilities | $90.6M | $79.4M | $83.7M | $101.2M | $100.0M | $89.3M | $86.0M | $56.2M | $69.9M | $82.9M |
| Long-term debt | $0 | $70.2M | $57.6M | $59.1M | $73.3M | $0 | $0 | $0 | $0 | $0 |
| Lease obligations | $127.3M | $70.2M | $57.6M | $59.1M | $73.3M | $133.9M | $150.5M | — | — | — |
| Other long-term liabilities | $99.8M | $1.3M | $1.3M | $1.4M | $2.0M | $104.7M | $122.7M | $21.6M | $20.8M | $17.6M |
| Total liabilities | $190.4M | $150.9M | $142.7M | $161.7M | $175.3M | $194.1M | $208.6M | $77.7M | $90.7M | $100.5M |
| Shareholders' equity | ||||||||||
| Common stock & paid-in capital | $128,000 | $133,000 | $142,000 | $148,000 | $162,000 | $159,000 | $152,000 | $150,000 | $155,000 | $159,000 |
| Retained earnings (deficit) | $104.8M | $89.5M | $75.3M | $61.4M | $30.5M | $6.9M | $29.9M | $37.1M | $49.8M | $43.7M |
| Treasury stock | — | — | — | — | — | — | — | — | $0 | $0 |
| Accumulated other comprehensive income | −$10.8M | −$12.6M | −$12.1M | −$12.3M | −$12.5M | −$12.6M | −$12.1M | −$12.0M | −$11.6M | −$12.7M |
| Minority interest | — | — | — | — | — | — | — | — | $0 | $0 |
| Total shareholders' equity | $155.0M | $139.1M | $129.7M | $119.1M | $93.7M | $67.3M | $88.7M | $94.3M | $107.3M | $99.1M |
| Key figures | ||||||||||
| Total debt | $127.3M | $97.0M | $83.6M | $86.5M | $98.6M | $133.9M | $150.5M | $0 | $0 | — |
| Net cash (debt) | −$100.5M | −$69.2M | −$39.2M | −$44.3M | −$65.7M | −$99.0M | −$123.8M | $17.9M | $30.4M | — |
| Working capital | $49.4M | $46.9M | $44.0M | $46.3M | $32.6M | $10.9M | $12.8M | $43.6M | $40.4M | $27.2M |
| Tangible book value | $155.0M | $139.1M | $129.7M | $119.1M | $93.7M | $67.3M | $88.7M | $93.6M | $106.3M | $97.4M |
| Book value per share | $11.85 | $10.21 | $8.96 | $7.81 | $5.81 | $4.51 | $6.01 | $6.46 | $6.81 | $6.34 |
| Shares outstanding | 13.1M | 13.6M | 14.5M | 15.2M | 16.1M | 14.9M | 14.8M | 14.6M | 15.8M | 15.6M |
| Current ratio | 1.55 | 1.59 | 1.53 | 1.46 | 1.33 | 1.12 | 1.15 | 1.78 | 1.58 | 1.33 |
| Quick ratio | 0.53 | 0.55 | 0.63 | 0.57 | 0.45 | 0.48 | 0.44 | 0.51 | 0.63 | 0.55 |
| Debt / equity | 0.82 | 0.70 | 0.64 | 0.73 | 1.05 | 1.99 | 1.70 | 0.00 | 0.00 | — |
| Equity / assets | 44.9% | 48.0% | 47.6% | 42.4% | 34.8% | 25.8% | 29.8% | 54.8% | 54.2% | 49.7% |
| Jul '26 | Apr '26 | Jan '26 | Oct '25 | Jul '25 | Apr '25 | Jan '25 | Oct '24 | Jul '24 | Apr '24 | Jan '24 | Oct '23 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||||
| Cash & short-term investments | $14.0M | $26.2M | $26.8M | $27.7M | $39.1M | $44.3M | $27.8M | $29.0M | $25.2M | $38.2M | $44.3M | $24.8M |
| Cash & equivalents | $14.0M | $26.2M | $26.8M | $27.7M | $39.1M | $44.3M | $27.8M | $29.0M | $25.2M | $38.2M | $44.3M | $24.8M |
| Receivables | $16.4M | $31.6M | $21.5M | $15.6M | $13.5M | $13.8M | $16.1M | $13.5M | $12.1M | $9.5M | $8.6M | $13.9M |
| Inventory | $81.1M | $77.8M | $82.2M | $83.3M | $81.8M | $72.3M | $69.8M | $70.8M | $67.0M | $64.0M | $63.5M | $64.5M |
| Other current assets | $11.4M | $12.1M | $9.6M | $11.6M | $10.0M | $12.2M | $12.7M | $12.0M | $13.3M | $12.0M | $11.4M | $13.6M |
| Total current assets | $122.9M | $147.8M | $140.0M | $138.1M | $144.4M | $142.6M | $126.3M | $125.2M | $117.5M | $123.8M | $127.8M | $116.8M |
| Property, plant & equipment (net) | $198.8M | $193.4M | $192.1M | $174.0M | $159.8M | $152.0M | $150.0M | $145.8M | $147.5M | $126.7M | $128.7M | $119.7M |
| Goodwill & intangible assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $12.4M | $12.9M | $13.4M | $14.3M | $14.1M | $13.7M | $13.7M | $14.9M | $14.5M | $14.7M | $15.8M | $14.1M |
| Total assets | $334.1M | $354.1M | $345.5M | $326.5M | $318.2M | $308.3M | $290.0M | $285.9M | $279.5M | $265.3M | $272.3M | $250.5M |
| Liabilities | ||||||||||||
| Accounts payable | $16.0M | $16.0M | $15.3M | $17.4M | $16.7M | $15.9M | $16.5M | $18.4M | $17.5M | $14.8M | $16.2M | $12.0M |
| Short-term debt | $28.1M | $28.3M | $28.7M | $27.3M | $27.0M | $26.5M | $26.8M | $28.8M | $30.1M | $24.3M | $26.0M | $26.0M |
| Deferred revenue | $17.7M | $14.3M | $20.6M | $19.0M | $18.3M | $18.7M | $4.0M | $19.2M | $3.5M | $3.4M | $21.6M | $22.0M |
| Total current liabilities | $76.6M | $96.6M | $90.6M | $83.5M | $81.1M | $85.4M | $79.4M | $86.4M | $80.3M | $78.7M | $83.7M | $85.3M |
| Long-term debt | $0 | $0 | $0 | $0 | $0 | $0 | $70.2M | $69.5M | $72.0M | $56.9M | $57.6M | $0 |
| Lease obligations | $125.5M | $125.7M | $127.3M | $118.2M | $107.4M | $99.5M | $70.2M | $69.5M | $72.0M | $56.9M | $57.6M | $78.4M |
| Other long-term liabilities | $98.5M | $98.5M | $99.8M | $92.4M | $81.8M | $74.3M | $1.3M | $1.3M | $1.4M | $1.4M | $1.3M | $53.6M |
| Total liabilities | $175.1M | $195.1M | $190.4M | $175.9M | $162.8M | $159.6M | $150.9M | $157.3M | $153.7M | $136.9M | $142.7M | $138.9M |
| Shareholders' equity | ||||||||||||
| Common stock & paid-in capital | $126,000 | $126,000 | $128,000 | $130,000 | $132,000 | $132,000 | $133,000 | $135,000 | $136,000 | $139,000 | $143,000 | $145,000 |
| Retained earnings (deficit) | $110.9M | $109.9M | $104.8M | $100.7M | $104.9M | $98.2M | $89.5M | $77.7M | $74.7M | $76.3M | $75.3M | $57.2M |
| Accumulated other comprehensive income | −$11.1M | −$10.9M | −$10.8M | −$11.5M | −$11.3M | −$11.3M | −$12.6M | −$11.8M | −$11.9M | −$12.2M | −$12.1M | −$12.3M |
| Total shareholders' equity | $159.0M | $159.0M | $155.0M | $150.6M | $155.4M | $148.7M | $139.1M | $128.6M | $125.8M | $128.3M | $129.7M | $111.6M |
| Key figures | ||||||||||||
| Total debt | $125.5M | $125.7M | $127.3M | $118.2M | $107.4M | $99.5M | $97.0M | $98.3M | $102.1M | $81.2M | $83.6M | $78.4M |
| Net cash (debt) | −$111.5M | −$99.4M | −$100.5M | −$90.5M | −$68.3M | −$55.1M | −$69.2M | −$69.4M | −$76.9M | −$42.9M | −$39.2M | −$53.6M |
| Working capital | $46.3M | $51.2M | $49.4M | $54.6M | $63.3M | $57.2M | $46.9M | $38.7M | $37.2M | $45.2M | $44.0M | $31.5M |
| Tangible book value | $159.0M | $159.0M | $155.0M | $150.6M | $155.4M | $148.7M | $139.1M | $128.6M | $125.8M | $128.3M | $129.7M | $111.6M |
| Book value per share | $12.79 | $12.58 | $11.85 | $11.54 | $11.83 | $11.31 | $10.41 | $9.55 | $9.19 | $9.16 | $9.12 | $7.73 |
| Shares outstanding | 12.4M | 12.6M | 13.1M | 13.1M | 13.1M | 13.1M | 13.4M | 13.5M | 13.7M | 14.0M | 14.2M | 14.4M |
| Current ratio | 1.60 | 1.53 | 1.55 | 1.65 | 1.78 | 1.67 | 1.59 | 1.45 | 1.46 | 1.57 | 1.53 | 1.37 |
| Quick ratio | 0.40 | 0.60 | 0.53 | 0.52 | 0.65 | 0.68 | 0.55 | 0.49 | 0.46 | 0.61 | 0.63 | 0.45 |
| Debt / equity | 0.79 | 0.79 | 0.82 | 0.78 | 0.69 | 0.67 | 0.70 | 0.76 | 0.81 | 0.63 | 0.64 | 0.70 |
| Equity / assets | 47.6% | 44.9% | 44.9% | 46.1% | 48.8% | 48.2% | 48.0% | 45.0% | 45.0% | 48.4% | 47.6% | 44.6% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed April 16, 2026); data from EODHD.
BBW financial position
At the end of fiscal 2026 (January 31, 2026), Build-A-Bear Workshop had total assets of $345.5 million (up 19.1% from a year earlier), total liabilities of $190.4 million and shareholders' equity of $155.0 million. It held $26.8 million in cash and short-term investments against $127.3 million of debt, net debt of $100.5 million. Its current ratio was 1.55. In the latest quarter (ended July 31, 2026) total assets were $334.1 million and equity $159.0 million.
Related: BBW income statement, BBW cash flow statement, BBW key metrics. See the BBW stock overview for the latest quote and news.
BBW balance sheet FAQ
What are Build-A-Bear Workshop's total assets?
Build-A-Bear Workshop reported total assets of $345.5 million at the end of fiscal 2026 (January 31, 2026), compared with $290.0 million a year earlier.
How much debt does Build-A-Bear Workshop have?
Build-A-Bear Workshop had $127.3 million of total debt at the end of fiscal 2026, including short-term borrowings and lease obligations. Its debt-to-equity ratio was 0.82.
How much cash does Build-A-Bear Workshop have?
Build-A-Bear Workshop held $26.8 million in cash and short-term investments at the end of fiscal 2026; with $127.3 million of debt that is net debt of $100.5 million.
What is Build-A-Bear Workshop's book value?
Build-A-Bear Workshop's shareholders' equity (book value) was $155.0 million at the end of fiscal 2026, or $11.85 per share.
What is Build-A-Bear Workshop's current ratio?
Build-A-Bear Workshop had current assets of $140.0 million and current liabilities of $90.6 million, a current ratio of 1.55 (it can cover its short-term obligations).