The child's mother sued the retailer after the staff at an Ikea outlet in southern Sweden refused to allow her daughter to play in a ball pit in 2009, the Swedish news agency TT reported Tuesday.
Both the district court and the appellate court agreed with Ikea that the child was kept out of the ball pit for safety reasons.
The girl's mother said the company had offered to settle the case.
"Why would they offer me $3,100 if they hadn't done something wrong?" Annica Nordin asked TT.
Nordin said she is considering taking the case to Sweden's Supreme Court.