BBW vs ELY

Build-A-Bear Workshop Inc.

Build-A-Bear Workshop, Inc. operates as a multi-channel retailer of plush animals and related products. The company operates through three segments: Direct-to-Consumer, International Franchising, and Commercial. Its merchandise comprises various styles of plush products to be stuffed, pre-stuffed plush products, and sounds and scents that can be added to the stuffed animals, as well as range of clothing, shoes, accessories, and other toy and novelty items. The company operates its stores under the Build-A-Bear Workshop brand name; and sells its products through its e-commerce sites. As of January 30, 2021, it operated 354 stores, including 305 stores in the United States and Canada; and 49 stores in the United Kingdom, Ireland, and China, as well as 71 franchised stores internationally. The company was founded in 1997 and is headquartered in St. Louis, Missouri.

Callaway Golf Company

Callaway Golf Company, together with its subsidiaries, designs, manufactures, and sells golf clubs and golf balls, apparel, gear, and other products. It operates through two segments, Golf Equipment; and Apparel, Gear and Other. The Golf Equipment segment provides drivers, fairway woods, hybrids, irons, wedges and packaged sets, putters, and pre-owned golf clubs under the Callaway and Odyssey brands, as well as golf balls under the Callaway Golf and Strata brand names. The Apparel, Gear and Other segment offers golf apparel and footwear; golf accessories, including golf bags, golf gloves, headwear, and practice aids under the Callaway brand; and golf and lifestyle apparel, hats, luggage and accessories, footwear, belts, hats, socks, and underwear under the TravisMathew brand name. This segment also provides storage gear for sport and personal use, including backpacks; travel, duffel, and golf bags; and storage gear accessories, as well as outerwear, headwear, and accessories under the OGIO brand. In addition, it offers outdoor apparel, such as jackets, and trousers and tops; and footwear and outdoor equipment, including packs and bags, travel bags, tents, sleeping bags, and accessories. The company sells its products through golf retailers, sporting goods retailers, mass merchants, Internet retailers, department stores, field representatives, on-line retailers, mail order stores, and in-house sales representatives, as well as to third-party distributors in the United States and approximately 100 countries. It also offers pre-owned golf products through its Website callawaygolfpreowned.com; and OGIO and TravisMathew products through its Websites callawaygolf.com, odysseygolf.com, ogio.com, and travismathew.com. The company was incorporated in 1982 and is headquartered in Carlsbad, California.