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Operating Segment (Tables) | 12 Months Ended
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Jan. 31, 2021
Operating Segments |
Disclosure of Reconciliation of Segment Revenue to Profit or Loss and Other Comprehensive Income |
| (a) | Reconciliations
Reconciliation of segment revenue to consolidated statements of profit or loss and other comprehensive income:
|  | For the Year Ended 31 January 2021 NZ$000’s |  |  | For the Year Ended 31 January 2020 NZ$000’s |  |  | For the Year Ended 31 January 2019 NZ$000’s |
Total segment revenue |  |  | 89,590 |  |  |  | 104,153 |  |  |  | 136,842 |
Intersegment eliminations |  |  | (9,551 | ) |  |  | (14,088 | ) |  |  | (24,922 | )
Total revenue |  |  | 80,039 |  |  |  | 90,065 |  |  |  | 111,920 |
Disclosure of Reconciliation of Segment EBITDA to Profit or Loss and Other Comprehensive Income | The Board 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.
|  | For the Year Ended 31 January 2021 NZ$000’s |  |  | For the Year Ended 31 January 2020 NZ$000’s |  |  | For the Year Ended 31 January 2019 NZ$000’s |
Segment EBITDA |  |  | 690 |  |  |  | (16,167 | ) |  |  | (25,602 | )
Any other reconciling items |  |  | (68,902 | ) |  |  | (37,356 | ) |  |  | (24,892 | )
Income tax (expense)/benefit |  |  | (134 | ) |  |  | (782 | ) |  |  | 1,274 |
Total net loss after tax |  |  | (68,346 | ) |  |  | (54,305 | ) |  |  | (49,220 | )
Disclosure of Detailed Information About Geographical Information |
| (b) | 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.
|  | For the Year Ended 31 January 2021 NZ$000’s |  |  | For the Year Ended 31 January 2020 NZ$000’s |  |  | For the Year Ended 31 January 2019 NZ$000’s |
New Zealand |  |  | 34,131 |  |  |  | 33,786 |  |  |  | 40,703 |
Australia |  |  | 21,011 |  |  |  | 24,365 |  |  |  | 32,065 |
United States |  |  | 24,432 |  |  |  | 30,863 |  |  |  | 34,156 |
Europe |  |  | 465 |  |  |  | 1,051 |  |  |  | 4,996 |
|  |  | 80,039 |  |  |  | 90,065 |  |  |  | 111,920 |
Disclosure of Detailed Information About Segment Performance |
| (c) | 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 year ended 31 January 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  |  | 40,492 |  |  |  | 7,496 |  |  |  | 32,051 |  |  |  | - |  |  |  | 80,039 |
|  |  | 40,492 |  |  |  | 7,496 |  |  |  | 32,051 |  |  |  | - |  |  |  | 80,039 |
Cost of goods sold |  |  | (19,188 | ) |  |  | (4,636 | ) |  |  | (21,604 | ) |  |  | (719 | ) |  |  | (46,147 | )
Gross profit |  |  | 21,304 |  |  |  | 2,860 |  |  |  | 10,447 |  |  |  | (719 | ) |  |  | 33,892 |
Other segment expenses* |  |  | (17,359 | ) |  |  | (1,425 | ) |  |  | (10,096 | ) |  |  | - |  |  |  | (28,880 | )
Unallocated expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Administrative expenses |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (856 | ) |  |  | (856 | )
Corporate expenses |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (9,350 | ) |  |  | (9,350 | )
Other income |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4,223 |  |  |  | 4,223 |
Other foreign exchange gain |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,661 |  |  |  | 1,661 |
EBITDA |  |  | 3,945 |  |  |  | 1,435 |  |  |  | 351 |  |  |  | (5,041 | ) |  |  | 690 |
Brand transition, restructure and transaction expenses |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (22,527 | ) |  |  | (22,527 | )
Finance expense |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (8,214 | ) |  |  | (8,214 | )
Interest income |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 5 |  |  |  | 5 |
Impairment expense |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (4,895 | ) |  |  | (4,895 | )
Depreciation and amortisation |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (8,700 | ) |  |  | (8,700 | )
Fair value gain on foreign exchange contracts |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Unrealised foreign exchange gain |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,981 |  |  |  | 1,981 |
Fair value loss on Convertible Notes derivative |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (26,552 | ) |  |  | (26,552 | )
Income/(loss) before income tax expense |  |  | 3,945 |  |  |  | 1,435 |  |  |  | 351 |  |  |  | (73,943 | ) |  |  | (68,212 | )
Income tax expense |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (134 | ) |  |  | (134 | )
Income/(loss) after income tax expense |  |  | 3,945 |  |  |  | 1,435 |  |  |  | 351 |  |  |  | (74,077 | ) |  |  | (68,346 | )
* Other segment expenses relate to brand management expenses.
|  | Retail NZ$000’s |  |  | Wholesale NZ$000’s |  |  | e-commerce NZ$000’s |  |  | Unallocated NZ$000’s |  |  | Total NZ$000’s |
For the year ended 31 January 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  |  | 42,576 |  |  |  | 15,554 |  |  |  | 31,935 |  |  |  | - |  |  |  | 90,065 |
|  |  | 42,576 |  |  |  | 15,554 |  |  |  | 31,935 |  |  |  | - |  |  |  | 90,065 |
Cost of goods sold |  |  | (19,582 | ) |  |  | (11,342 | ) |  |  | (20,916 | ) |  |  | (4,407 | ) |  |  | (56,247 | )
Gross profit |  |  | 22,994 |  |  |  | 4,211 |  |  |  | 11,020 |  |  |  | (4,407 | ) |  |  | 33,818 |
Other segment expenses* |  |  | (18,784 | ) |  |  | (3,112 | ) |  |  | (13,659 | ) |  |  | - |  |  |  | (35,555 | )
Unallocated expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Administrative expenses |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (1,234 | ) |  |  | (1,234 | )
Corporate expenses |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (12,772 | ) |  |  | (12,772 | )
Other foreign exchange loss |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (424 | ) |  |  | (424 | )
EBITDA |  |  | 4,210 |  |  |  | 1,099 |  |  |  | (2,639 | ) |  |  | (18,837 | ) |  |  | (16,167 | )
Brand transition, restructure and transaction expenses** |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (13,687 | ) |  |  | (13,687 | )
Finance expense |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (5,213 | ) |  |  | (5,213 | )
Interest income |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 12 |  |  |  | 12 |
Impairment expense |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (8,904 | ) |  |  | (8,904 | )
Depreciation and amortisation |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (10,603 | ) |  |  | (10,603 | )
Fair value gain on foreign exchange contracts |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 729 |  |  |  | 729 |
Unrealised foreign exchange gain |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 310 |  |  |  | 310 |
Fair value gain/(loss) on Convertible Notes derivative |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Income/(loss) before income tax expense |  |  | 4,210 |  |  |  | 1,099 |  |  |  | (2,639 | ) |  |  | (56,193 | ) |  |  | (53,523 | )
Income tax expense |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (782 | ) |  |  | (782 | )
Income/(loss) after income tax expense |  |  | 4,210 |  |  |  | 1,099 |  |  |  | (2,639 | ) |  |  | (56,975 | ) |  |  | (54,305 | )
* Other segment expenses relate to brand management expenses. ** Brand transition, restructure and transaction expenses are shown net of proceeds from the sale of Naked brand and trademarks.
|  | Retail NZ$000’s |  |  | Wholesale NZ$000’s |  |  | e-commerce NZ$000’s |  |  | Unallocated NZ$000’s |  |  | Total NZ$000’s |
For the year ended 31 January 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  |  | 50,348 |  |  |  | 29,439 |  |  |  | 32,133 |  |  |  | - |  |  |  | 111,920 |
|  |  | 50,348 |  |  |  | 29,439 |  |  |  | 32,133 |  |  |  | - |  |  |  | 111,920 |
Cost of goods sold |  |  | (24,616 | ) |  |  | (24,582 | ) |  |  | (21,248 | ) |  |  | (4,034 | ) |  |  | (74,480 | )
Gross profit |  |  | 25,732 |  |  |  | 4,857 |  |  |  | 10,885 |  |  |  | (4,034 | ) |  |  | 37,440 |
Other segment expenses* |  |  | (24,540 | ) |  |  | (9,667 | ) |  |  | (11,247 | ) |  |  | — |  |  |  | (45,454 | )
Unallocated expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Administrative expenses |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (1,050 | ) |  |  | (1,050 | )
Corporate expenses |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (17,947 | ) |  |  | (17,947 | )
Other foreign exchange gain |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,409 |  |  |  | 1,409 |
EBITDA |  |  | 1,192 |  |  |  | (4,810 | ) |  |  | (362 | ) |  |  | (21,622 | ) |  |  | (25,602 | )
Brand transition, restructure and transaction expenses |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (10,075 | ) |  |  | (10,075 | )
Finance expense |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (4,041 | ) |  |  | (4,041 | )
Impairment expense |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (8,173 | ) |  |  | (8,173 | )
Depreciation and amortisation |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (2,382 | ) |  |  | (2,382 | )
Fair value loss on foreign exchange contracts |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (1,704 | ) |  |  | (1,704 | )
Unrealised foreign exchange gain |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,258 |  |  |  | 2,258 |
Fair value loss on Convertible Notes derivative |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (775 | ) |  |  | (775 | )
Income/(loss) before income tax expense |  |  | 1,192 |  |  |  | (4,810 | ) |  |  | (362 | ) |  |  | (46,514 | ) |  |  | (50,494 | )
Income tax benefit |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,274 |  |  |  | 1,274 |
Income/(loss) after income tax expense |  |  | 1,192 |  |  |  | (4,810 | ) |  |  | (362 | ) |  |  | (45,240 | ) |  |  | (49,220 | )
* 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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