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v3.20.2

Intangible Assets (Tables) | 6 Months Ended
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Jul. 31, 2020
Disclosure of detailed information about intangible assets [abstract] |
Disclosure of Detailed Information About Intangible Assets |
|  | 31 July 2020 NZ $000’s |  |  | 31 January 2020 NZ $000’s |
Goodwill |  |  |  |  |  |
Cost |  |  | 5,901 |  |  |  | 6,091 |
Accumulated impairment |  |  | (5,901 | ) |  |  | (6,091 | )
|  |  | - |  |  |  | - |
Patents and licences |  |  |  |  |  |  |  |
Cost |  |  | 24,393 |  |  |  | 25,151 |
Accumulated amortisation and impairment |  |  | (3,623 | ) |  |  | (3,489 | )
|  |  | 20,770 |  |  |  | 21,662 |
Brands |  |  |  |  |  |  |  |
Cost |  |  | 12,303 |  |  |  | 12,032 |
Accumulated amortisation and impairment |  |  | (6,759 | ) |  |  | (5,401 | )
|  |  | 5,544 |  |  |  | 6,631 |
Software & Website |  |  |  |  |  |  |  |
Cost |  |  | 15,625 |  |  |  | 15,548 |
Accumulated amortisation and impairment |  |  | (15,542 | ) |  |  | (15,548 | )
|  |  | 83 |  |  |  | - |
Total intangible assets |  |  | 26,397 |  |  |  | 28,293 |
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 & Website NZ $000’s |  |  | Total NZ $000’s |
For the 6 months ended 31 July 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at the beginning of the period |  |  | - |  |  |  | 21,662 |  |  |  | 6,631 |  |  |  | - |  |  |  | 28,293 |
Additions |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 86 |  |  |  | 86 |
Amortisation expense |  |  | - |  |  |  | (228 | ) |  |  | - |  |  |  | - |  |  |  | (228 | )
Impairment |  |  | - |  |  |  | - |  |  |  | (1,253 | ) |  |  | - |  |  |  | (1,253 | )
Foreign exchange movements |  |  | - |  |  |  | (664 | ) |  |  | 166 |  |  |  | (3 | ) |  |  | (501 | )
Closing value at 31 July 2020 |  |  | - |  |  |  | 20,770 |  |  |  | 5,544 |  |  |  | 83 |  |  |  | 26,397 |
|  | Goodwill NZ $000’s |  |  | Patents and licences NZ $000’s |  |  | Brands NZ $000’s |  |  | Software & Website NZ $000’s |  |  | Total NZ $000’s |
For the 6 months ended 31 January 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at the beginning of the period |  |  | - |  |  |  | 24,202 |  |  |  | 8,229 |  |  |  | - |  |  |  | 32,431 |
Adjustments* |  |  | - |  |  |  | (2,310 | ) |  |  | - |  |  |  | - |  |  |  | (2,310 | )
Amortisation expense |  |  | - |  |  |  | (589 | ) |  |  | - |  |  |  | - |  |  |  | (589 | )
Impairment |  |  | - |  |  |  | - |  |  |  | (1,564 | ) |  |  | - |  |  |  | (1,564 | )
Foreign exchange movements |  |  | - |  |  |  | 359 |  |  |  | (34 | ) |  |  | - |  |  |  | 325 |
Closing value at 31 January 2020 |  |  | - |  |  |  | 21,662 |  |  |  | 6,631 |  |  |  | - |  |  |  | 28,293 |
* During the second half of last 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 de-recognised 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 which was NZ$0.2m.
Disclosure of Information for Cash-generating Units | For the purpose of impairment testing, goodwill is allocated to cash-generating units as below: Description of cash-generating unit (CGU)
|  | 6 months to 31 July 2020 NZ $000’s |  |  | 6 months to 31 July 2019 NZ $000’s |
United States |  |  | - |  |  |  | 2,480 |
Impairment of goodwill |  |  | - |  |  |  | 2,480 |
Disclosure of Impairment of Intangible Assets |
|  | 6 months to 31 July 2020 NZ $000’s |  |  | 6 months to 31 July 2019 NZ $000’s |
FOH licence |  |  | - |  |  |  | 1,914 |
Naked patents & licence |  |  | - |  |  |  | 123 |
Impairment of patents & licences |  |  | - |  |  |  | 2,037 |
|  | 6 months to 31 July 2020 NZ $000’s |  |  | 6 months to 31 July 2019 NZ $000’s |
Pleasure State |  |  | 1,253 |  |  |  | - |
Naked |  |  | - |  |  |  | 2,130 |
Impairment for indefinite-lived brand intangibles |  |  | 1,253 |  |  |  | 2,130 |
|  | 6 months to 31 July 2020 NZ $000’s |  |  | 6 months to 31 July 2019 NZ $000’s |
Software |  |  | - |  |  |  | 202 |
Impairment of software |  |  | - |  |  |  | 202 |
Disclosure of Detailed Information About Impairment of Indefinite-lived Brand Intangibles | The table below illustrates the impact on the carrying value following changes in the following assumptions:-
|  | NZ $000’s |
- 33 basis points increase in discount rate |  |  | (164 | )
- 70 basis points decrease in long-term sales growth |  |  | (66 | )
- 500 basis points decrease in long-term sales forecast |  |  | (318 | )

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