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Profit and Loss Information (Tables) | 6 Months Ended
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Jul. 31, 2020
Profit And Loss Information |
Disclosure of Detailed Information About Revenue from Continuing Operations | Revenue from continuing operations
|  | 6 months to 31 July 2020 NZ $000’s |  |  | 6 months to 31 July 2019 NZ $000’s |
Gross revenue |  |  | 35,144 |  |  |  | 47,809 |
Rebates |  |  | (580 | ) |  |  | (5,715 | )
|  |  | 34,564 |  |  |  | 42,094 |
Sale of goods |  |  |  |  |  |  |  |
- Retail |  |  | 14,863 |  |  |  | 19,000 |
- Wholesale |  |  | 2,735 |  |  |  | 8,414 |
- E-commerce |  |  | 16,966 |  |  |  | 14,680 |
|  |  | 34,564 |  |  |  | 42,094 |
Disclosure of Detailed Information About Profit Loss from Operating Activities | The loss for the half year was derived after (charging) / crediting the following items that are unusual and of significance because of their size, nature and incidence:
|  | 6 months to 31 July 2020 NZ $000’s |  |  | 6 months to 31 July 2019 NZ $000’s |
Other income |  |  |  |  |  |  |  |
- Government subsides |  |  | 3,162 |  |  |  | - |
Finance expenses |  |  |  |  |  |  |  |
- Interest expense on external borrowings |  |  | (958 | ) |  |  | (496 | )
- Interest expense on shareholder loans |  |  | - |  |  |  | (255 | )
- Interest expense on convertible loan notes |  |  | (2,763 | ) |  |  | (274 | )
- Interest expense on leases |  |  | (713 | ) |  |  | (857 | )
- Amortisation of loan set up costs |  |  | 276 |  |  |  | (348 | )
|  |  | (4,158 | ) |  |  | (2,230 | )
Other foreign currency gains/(losses) |  |  |  |  |  |  |  |
- Fair value gain on foreign exchange contracts |  |  | - |  |  |  | 729 |
- Net foreign exchange gains/(losses) |  |  | 1,914 |  |  |  | 224 |
|  |  | 1,914 |  |  |  | 953 |
Impairment expense |  |  |  |  |  |  |  |
- Impairment of intangible assets |  |  | (1,253 | ) |  |  | (6,647 | )
- Impairment of property, plant and equipment |  |  | (341 | ) |  |  | - |
- Impairment of right-of-use assets |  |  | (1,221 | ) |  |  | - |
- Impairment of software |  |  | - |  |  |  | (202 | )
|  |  | (2,815 | ) |  |  | (6,849 | )
|  | 6 months to 31 July 2020 NZ $000’s |  |  | 6 months to 31 July 2019 NZ $000’s |
Brand transition, restructure and transaction income/(expense) |  |  |  |  |  |  |  |
- Brand transition expenses |  |  | 2,343 |  |  |  | (258 | )
- Restructure expenses |  |  | (38 | ) |  |  | - |
- Transaction expenses |  |  | (10,631 | ) |  |  | (5,588 | )
|  |  | (8,326 | ) |  |  | (5,846 | )
Disclosure of Components of Income Tax Expenses | The major components of tax expense/(benefit) comprise:
|  | 6 months to 31 July 2020 NZ $000’s |  |  | 6 months to 31 July 2019 NZ $000’s |
Current tax |  |  |  |  |  |  |  |
Current tax on losses for the period |  |  | 2 |  |  |  | 9 |
Adjustment for current tax on prior periods |  |  | 39 |  |  |  | 51 |
Total current tax expense |  |  | 41 |  |  |  | 60 |
Deferred tax |  |  |  |  |  |  |  |
Decrease in deferred tax asset |  |  | - |  |  |  | 701 |
Income tax benefit for continuing operations |  |  | 41 |  |  |  | 761 |
Reconciliation of income tax to accounting loss: |  |  |  |  |  |  |  |
Loss before income tax |  |  | (18,413 | ) |  |  | (27,968 | )
Tax at New Zealand tax rate 28% |  |  | (5,156 | ) |  |  | (7,831 | )
Tax effect of: |  |  |  |  |  |  |  |
- permanent differences |  |  | 1,581 |  |  |  | 75 |
- adjustments in respect of current tax or prior periods |  |  | 37 |  |  |  | 76 |
- effects of different tax rates of subsidiaries operating in other jurisdictions |  |  | (3 | ) |  |  | (641 | )
- deferred tax assets relating to the current period not recognised |  |  | 3,602 |  |  |  | 7,727 |
- other |  |  | (20 | ) |  |  | 1,355 |
Income tax expense |  |  | 41 |  |  |  | 761 |

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