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Operating Segment (Tables) | 6 Months Ended
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Jul. 31, 2020
Operating Segment |
Disclosure of Reconciliation of Segment Revenue to Profit or Loss and Other Comprehensive Income | Reconciliation of segment revenue to consolidated statements of profit or loss and other comprehensive income:
|  | 6 months to 31 July 2020 NZ $000’s |  |  | 6 months to 31 July 2019 NZ $000’s |
Total segment revenue |  |  | 38,202 |  |  |  | 47,809 |
Intersegment eliminations |  |  | (3,638 | ) |  |  | (5,715 | )
Total external revenue |  |  | 34,564 |  |  |  | 42,094 |
Disclosure of Reconciliation of Segment EBITDA to Profit or Loss and Other Comprehensive Income | Management meets on a monthly basis to assess the performance of each segment. Net operating profit does not include non- operating revenue and expenses such as dividends, fair value gains and losses.
|  | 6 months to 31 July 2020 NZ $000’s |  |  | 6 months to 31 July 2019 NZ $000’s |
Adjusted EBITDA |  |  | (1,313 | ) |  |  | (9,758 | )
Other reconciling items |  |  | (17,100 | ) |  |  | (18,210 | )
Income tax expense |  |  | (41 | ) |  |  | (761 | )
Total net loss after tax |  |  | (18,454 | ) |  |  | (28,729 | )
Disclosure of Detailed Information About Geographical Information | In presenting information on the basis of geographical segments, segment revenue is based on the geographical location of customers whereas segment assets are based on the location of the assets.
|  | 6 months to 31 July 2020 NZ $000’s |  |  | 6 months to 31 July 2019 NZ $000’s |
New Zealand |  |  | 13,644 |  |  |  | 14,876 |
Australia |  |  | 7,600 |  |  |  | 9,825 |
United States |  |  | 12,998 |  |  |  | 17,079 |
Europe |  |  | 322 |  |  |  | 314 |
|  |  | 34,564 |  |  |  | 42,094 |
Disclosure of Detailed Information About Segment Performance | Segment performance
|  | Retail NZ $000’s |  |  | Wholesale NZ $000’s |  |  | e-commerce NZ $000’s |  |  | Unallocated NZ $000’s |  |  | Total NZ $000’s |
For the 6 months ended 31 July 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenue from external customers |  |  | 14,863 |  |  |  | 2,735 |  |  |  | 16,966 |  |  |  | - |  |  |  | 34,564 |
|  |  | 14,863 |  |  |  | 2,735 |  |  |  | 16,966 |  |  |  | - |  |  |  | 34,564 |
Cost of sales |  |  | (6,701 | ) |  |  | (2,071 | ) |  |  | (11,280 | ) |  |  | (375 | ) |  |  | (20,427 | )
Gross margin |  |  | 8,162 |  |  |  | 664 |  |  |  | 5,686 |  |  |  | (375 | ) |  |  | 14,137 |
Other segment expenses* |  |  | (7,577 | ) |  |  | (551 | ) |  |  | (6,001 | ) |  |  | - |  |  |  | (14,129 | )
Unallocated expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Administrative expenses |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (403 | ) |  |  | (403 | )
Corporate expenses |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (3,957 | ) |  |  | (3,957 | )
Other income |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 3,162 |  |  |  | 3,162 |
Rent concessions received |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 722 |  |  |  | 722 |
Other foreign exchange loss |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (845 | ) |  |  | (845 | )
Adjusted EBITDA |  |  | 585 |  |  |  | 113 |  |  |  | (315 | ) |  |  | (1,696 | ) |  |  | (1,313 | )
Brand transition, restructure and transaction expenses |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (8,326 | ) |  |  | (8,326 | )
Finance expense |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (4,158 | ) |  |  | (4,158 | )
Impairment expense |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (2,815 | ) |  |  | (2,815 | )
Depreciation and amortisation |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (4,560 | ) |  |  | (4,560 | )
Unrealised foreign exchange gain/(loss) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,759 |  |  |  | 2,759 |
Profit/(loss) after income tax |  |  | 585 |  |  |  | 113 |  |  |  | (315 | ) |  |  | (18,796 | ) |  |  | (18,413 | )
Income tax expense |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (41 | ) |  |  | (41 | )
Profit/(loss) after income tax |  |  | 585 |  |  |  | 113 |  |  |  | (315 | ) |  |  | (18,837 | ) |  |  | (18,454 | )
* Other segment expenses relate to brand management expenses and some corporate expenses.
|  | Retail NZ $000’s |  |  | Wholesale NZ $000’s |  |  | e-commerce NZ $000’s |  |  | Unallocated NZ $000’s |  |  | Total NZ $000’s |
For the 6 months ended 31 July 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenue from external customers |  |  | 19,000 |  |  |  | 8,414 |  |  |  | 14,680 |  |  |  | - |  |  |  | 42,094 |
|  |  | 19,000 |  |  |  | 8,414 |  |  |  | 14,680 |  |  |  | - |  |  |  | 42,094 |
Cost of sales |  |  | (9,827 | ) |  |  | (5,869 | ) |  |  | (10,417 | ) |  |  | (2,016 | ) |  |  | (28,129 | )
Gross margin |  |  | 9,173 |  |  |  | 2,545 |  |  |  | 4,263 |  |  |  | (2,016 | ) |  |  | 13,965 |
Other segment expenses* |  |  | (7,646 | ) |  |  | (3,365 | ) |  |  | (6,169 | ) |  |  | - |  |  |  | (17,180 | )
Unallocated expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Administrative expenses |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (558 | ) |  |  | (558 | )
Corporate expenses |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (5,656 | ) |  |  | (5,656 | )
Other foreign exchange loss |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (329 | ) |  |  | (329 | )
Adjusted EBITDA |  |  | 1,527 |  |  |  | (820 | ) |  |  | (1,906 | ) |  |  | (8,559 | ) |  |  | (9,758 | )
Brand transition, restructure and transaction expenses |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (5,846 | ) |  |  | (5,846 | )
Finance expense |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (2,230 | ) |  |  | (2,230 | )
Impairment expense |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (6,849 | ) |  |  | (6,849 | )
Depreciation and amortisation |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (4,567 | ) |  |  | (4,567 | )
Fair value gain on foreign exchange contracts |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 729 |  |  |  | 729 |
Unrealised foreign exchange gain/(loss) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 553 |  |  |  | 553 |
Profit/(loss) after income tax |  |  | 1,527 |  |  |  | (820 | ) |  |  | (1,906 | ) |  |  | (26,769 | ) |  |  | (27,968 | )
Income tax expense |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (761 | ) |  |  | (761 | )
Profit/(loss) after income tax |  |  | 1,527 |  |  |  | (820 | ) |  |  | (1,906 | ) |  |  | (27,530 | ) |  |  | (28,729 | )
* Other segment expenses relate to brand management expenses and some corporate expenses.

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- Definition The disclosure of detailed information about reconciliation of segment earnings before interest, tax, depreciation and amortisation to consolidated statements of profit or loss and other comprehensive income. + References No definition available. + Details
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