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Intangible Assets (Tables) | 12 Months Ended
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Jan. 31, 2020
Disclosure of detailed information about intangible assets [abstract] |
Disclosure of Detailed Information About Intangible Assets |
|  | 31 January 2020 NZ$000’s |  |  | 31 January 2019 NZ$000’s |
Goodwill |  |  |  |  |  |
Cost |  |  | 6,091 |  |  |  | 5,607 |
Accumulated impairment |  |  | (6,091 | ) |  |  | (3,287 | )
|  |  | - |  |  |  | 2,320 |
Patents and licences |  |  |  |  |  |  |  |
Cost |  |  | 25,151 |  |  |  | 25,993 |
Accumulated amortisation and impairment |  |  | (3,489 | ) |  |  | (918 | )
|  |  | 21,662 |  |  |  | 25,075 |
Brands |  |  |  |  |  |  |  |
Cost |  |  | 12,032 |  |  |  | 14,769 |
Accumulated amortisation and impairment |  |  | (5,401 | ) |  |  | (4,563 | )
|  |  | 6,631 |  |  |  | 10,205 |
Software |  |  |  |  |  |  |  |
Cost |  |  | 15,548 |  |  |  | 15,718 |
Accumulated amortisation and impairment |  |  | (15,548 | ) |  |  | (15,455 | )
|  |  | - |  |  |  | 263 |
Total Intangible assets |  |  | 28,293 |  |  |  | 37,864 |
Disclosure of Detailed Information About Movements in Carrying Amounts of Intangible Assets |
| (a) | Movements in carrying amounts of intangible assets
|  | Goodwill NZ$000’s |  |  | Patents and licences NZ$000’s |  |  | Brands NZ$000’s |  |  | Software NZ$000’s |  |  | Total NZ$000’s |
Year ended 31 January 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at the beginning of the year |  |  | 2,320 |  |  |  | 25,075 |  |  |  | 10,205 |  |  |  | 263 |  |  |  | 37,864 |
Adjustments* |  |  | - |  |  |  | (2,310 | ) |  |  | - |  |  |  | - |  |  |  | (2,310 | )
Amortisation |  |  | - |  |  |  | (589 | ) |  |  | - |  |  |  | - |  |  |  | (589 | )
Impairment (note 6) |  |  | (2,480 | ) |  |  | (2,037 | ) |  |  | (3,694 | ) |  |  | (202 | ) |  |  | (8,413 | )
Reclassification |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (50 | ) |  |  | (50 | )
Foreign exchange movements |  |  | 160 |  |  |  | 1,523 |  |  |  | 120 |  |  |  | (11 | ) |  |  | 1,792 |
Closing value at 31 January 2020 |  |  | - |  |  |  | 21,662 |  |  |  | 6,631 |  |  |  | - |  |  |  | 28,293 |
* During the year, a financial liability relating to a shareholder loan on the balance sheet of Frederick’s of Hollywood (FOH) on the acquisition of FOH Online Corp Inc. was derecognised as the stock purchase agreement stipulated the transaction was debt free. This has resulted in a reduction to the carrying value of the acquired intangible asset with a write back to the profit and loss account for the accrued and capitalised interest.
|  | Goodwill NZ$000’s |  |  | Patents and licences NZ$000’s |  |  | Brands NZ$000’s |  |  | Software NZ$000’s |  |  | Total NZ$000’s |
Year ended 31 January 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at the beginning of the year |  |  | - |  |  |  | 201 |  |  |  | 12,463 |  |  |  | 348 |  |  |  | 13,012 |
Additions |  |  | 5,798 |  |  |  | 25,076 |  |  |  | 2,726 |  |  |  | 33 |  |  |  | 33,633 |
Amortisation |  |  | - |  |  |  | (202 | ) |  |  | - |  |  |  | (29 | ) |  |  | (231 | )
Impairment |  |  | (3,287 | ) |  |  | - |  |  |  | (4,563 | ) |  |  | (83 | ) |  |  | (7,933 | )
Foreign exchange movements |  |  | (192 | ) |  |  | - |  |  |  | (420 | ) |  |  | (6 | ) |  |  | (618 | )
Closing value at 31 January 2019 |  |  | 2,320 |  |  |  | 25,075 |  |  |  | 10,205 |  |  |  | - |  |  |  | 37,864 |
Disclosure of Information for Cash-generating Units | For the purpose of impairment testing, goodwill is allocated to cash-generating units as below:
Description of the cash-generating unit (CGU) |  | For the Year Ended 31 January 2020 NZ $000’s |  |  | For the Year Ended 31 January 2019 NZ $000’s |
United States |  |  | 2,480 |  |  |  | 2,320 |
Impairment of goodwill |  |  | 2,480 |  |  |  | 2,320 |
Disclosure of Detailed Information About Impairment of Patents & Licences | The Group also fully impaired the carrying value of patents and licence acquired as part of the Naked merger.
|  | For the Year Ended 31 January 2020 NZ $000’s |  |  | For the Year Ended 31 January 2019 NZ $000’s |
FOH licence |  |  | 1,914 |  |  |  | - |
Naked patents & licence |  |  | 123 |  |  |  | - |
Impairment of patents & licences |  |  | 2,037 |  |  |  | - |
Disclosure of Detailed Information About Impairment of Indefinite-lived Brand Intangibles | Brand intangible assets represent brands owned by the Group, that arose on historical acquisitions including Pleasure State, Davenport and Lovable.
|  | For the Year Ended 31 January 2020 NZ $000’s |  |  | For the Year Ended 31 January 2019 NZ $000’s |
Pleasure State |  |  | 125 |  |  |  | 2,206 |
Davenport and Lovable |  |  | 1,439 |  |  |  | 1,065 |
Naked |  |  | 2,130 |  |  |  | 1,292 |
Impairment of indefinite-lived brand intangibles |  |  | 3,694 |  |  |  | 4,563 |

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