Build-A-Bear Workshop, Inc. and Subsidiaries Consolidated Statements of Operations See accompanying notes to consolidated financial statements. BUILD-A-BEAR WORKSHOP, INC.  2013 FORM 10-K 35 (Dollars in thousands, except share and per share data) Fiscal Year 2013 2012 2011 Revenues:  Net retail sales  $ 373,173  $ 374,553  $ 387,041  Franchise fees  3,564  3,598  3,391  Commercial revenue  2,332  2,790  3,943  Total revenues  379,069  380,941  394,375  Costs and expenses:  Cost of merchandise sold  220,738  230,181  234,227  Selling, general, and administrative  160,708  165,516  162,881  Goodwill impairment  -  33,670  -  Interest expense (income), net  (259) 3  (81) Total costs and expenses  381,187  429,370  397,027  Loss before income taxes  (2,118) (48,429) (2,652) Income tax expense (benefit)  (6) 866  14,410  Net loss  $ (2,112) $ (49,295) $ (17,062) Loss per common share:  Basic $ (0.13) $ (3.02) $ (0.98) Diluted $ (0.13) $ (3.02) $ (0.98) Shares used in computing per common share amounts:  Basic 16,465,138  16,331,672  17,371,315  Diluted 16,465,138  16,331,672  17,371,315 