{"url_path":"/sec/bbw/10-q/2026/item-4","section_key":"item-4","section_title":"Item 4 Controls and Procedures.**","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-06-11","source_url":"https://www.sec.gov/Archives/edgar/data/1113809/0001437749-26-020239-index.html","accession_number":"0001437749-26-020239","cik":"0001113809","ticker":"BBW","issuer_name":"BUILD-A-BEAR WORKSHOP INC","edgar_url":"https://www.sec.gov/Archives/edgar/data/1113809/0001437749-26-020239-index.html","primary_entity_key":"0001113809","primary_entity_name":"BUILD-A-BEAR WORKSHOP INC"},"word_count":521,"has_tables":true,"body_markdown":"**Item 4. Controls and Procedures.**\n\n \n\nOur management, with the participation of our President and Chief Executive Officer and Chief Financial Officer, has evaluated the effectiveness of our disclosure controls and procedures, as of the end of the period covered by this report. Our disclosure controls and procedures are designed to ensure that information required to be disclosed by us in the reports filed or submitted under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms and is accumulated and communicated to management, including our certifying officers, as appropriate to allow timely decisions regarding required disclosure. Based on the foregoing evaluation, our management, including the President and Chief Executive Officer and Chief Financial Officer, concluded that our disclosure controls and procedures were effective as of May 2, 2026, the end of the period covered by this Quarterly Report.\n\n \n\nIt should be noted that our management, including the President and Chief Executive Officer and Chief Financial Officer, does not expect that our disclosure controls and procedures or internal controls will prevent all error and all fraud. A control system, no matter how well conceived or operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Further, the design of a control system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs. Because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within the Company have been detected. These inherent limitations include the realities that judgments in decision-making can be faulty, and that breakdowns can occur because of simple error or mistake. Additionally, controls can be circumvented by the individual acts of some persons, by collusion of two or more people, or by management override of the controls. The design of any system of controls is based in part upon certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions; over time, controls may become inadequate because of changes in conditions, or the degree of compliance with the policies or procedures may deteriorate. Because of the inherent limitations in a cost-effective control system, misstatements due to error or fraud may occur and not be detected.\n\n \n\n*Changes in Internal Control Over Financial Reporting.* The Company’s management, with the participation of the Company’s President and Chief Executive Officer and Chief Financial Officer, also conducted an evaluation of the Company’s internal control over financial reporting to determine whether any changes occurred during the period covered by this report that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting. There have been no changes in our internal control over financial reporting during the quarter covered by this report that have materially affected, or are reasonable likely to materially affect, our internal control over financial reporting.\n\n \n\n25\n\n[Table of Contents](#toc)\n\n \n\n**PART II – OTHER INFORMATION**"}