Current report of foreign issuer pursuant to Rules 13a-16 and 15d-16 Amendments

Operating Segment - Disclosure of Detailed Information About Segment Performance (Details)

v3.19.3.a.u2
Operating Segment - Disclosure of Detailed Information About Segment Performance (Details) - NZD ($)
$ in Thousands
6 Months Ended
Jul. 31, 2019
Jul. 31, 2018
Statement Line Items [Line Items]    
Revenue $ 42,094 $ 56,750
Cost of sales (28,129) (39,072)
Gross margin 13,965 17,678
Administrative expenses (5,125) (1,851)
Corporate expenses (5,656) (7,901)
Other foreign exchange gain/loss (953) (3,535)
EBITDA (9,758) (15,436)
Brand transition, restructure and transaction expenses (5,846) (5,157)
Finance expense (2,230) (2,454)
Fair value (gain)/loss on foreign exchange contracts 729 2,306
Fair value gain/(loss) on Convertible Note derivative (775)
Profit/(loss) before income tax (27,968) (26,505)
Income tax expense (761) 411
Loss for the period (28,729) (26,094)
Operating segments [Member]    
Statement Line Items [Line Items]    
Revenue from external customers 42,094 56,750
Revenue 42,094 56,750
Cost of sales (28,129) (39,072)
Gross margin 13,965 17,678
Other segment expenses [1] (17,180) (22,626)
Administrative expenses (558) (661)
Corporate expenses (5,656) (10,672)
Other foreign exchange gain/loss (329) 845
EBITDA (9,758) (15,436)
Brand transition, restructure and transaction expenses (5,846) (5,157)
Finance expense (2,230) (2,454)
Impairment expense (6,849) (4,182)
Depreciation and amortization (4,567) (1,190)
Fair value (gain)/loss on foreign exchange contracts 729 2,306
Unrealised foreign exchange gain/(loss) 553 383
Fair value gain/(loss) on Convertible Note derivative (775)
Profit/(loss) before income tax (27,968) (26,505)
Income tax expense (761) 411
Loss for the period (28,729) (26,094)
Operating segments [Member] | New Zealand Retail [Member]    
Statement Line Items [Line Items]    
Revenue from external customers 12,498 15,571
Revenue 12,498 15,571
Cost of sales (6,820) (7,612)
Gross margin 5,678 7,959
Other segment expenses [1] (5,028) (6,856)
Administrative expenses
Corporate expenses
Other foreign exchange gain/loss
EBITDA 650 1,103
Brand transition, restructure and transaction expenses
Finance expense
Impairment expense
Depreciation and amortization
Fair value (gain)/loss on foreign exchange contracts
Unrealised foreign exchange gain/(loss)
Fair value gain/(loss) on Convertible Note derivative
Profit/(loss) before income tax 650 1,103
Income tax expense
Loss for the period 650 1,103
Operating segments [Member] | Australia Retail [Member]    
Statement Line Items [Line Items]    
Revenue from external customers 6,502 8,758
Revenue 6,502 8,758
Cost of sales (3,007) (4,246)
Gross margin 3,495 4,512
Other segment expenses [1] (2,618) (5,644)
Administrative expenses
Corporate expenses
Other foreign exchange gain/loss
EBITDA 877 (1,132)
Brand transition, restructure and transaction expenses
Finance expense
Impairment expense
Depreciation and amortization
Fair value (gain)/loss on foreign exchange contracts
Unrealised foreign exchange gain/(loss)
Fair value gain/(loss) on Convertible Note derivative
Profit/(loss) before income tax 877 (1,132)
Income tax expense
Loss for the period 877 (1,132)
Operating segments [Member] | New Zealand Wholesale [Member]    
Statement Line Items [Line Items]    
Revenue from external customers 1,569 4,556
Revenue 1,569 4,556
Cost of sales (820) (3,695)
Gross margin 749 861
Other segment expenses [1] (636) (672)
Administrative expenses
Corporate expenses
Other foreign exchange gain/loss
EBITDA 113 189
Brand transition, restructure and transaction expenses
Finance expense
Impairment expense
Depreciation and amortization
Fair value (gain)/loss on foreign exchange contracts
Unrealised foreign exchange gain/(loss)
Fair value gain/(loss) on Convertible Note derivative
Profit/(loss) before income tax 113 189
Income tax expense
Loss for the period 113 189
Operating segments [Member] | Australia Wholesale [Member]    
Statement Line Items [Line Items]    
Revenue from external customers 3,289 6,757
Revenue 3,289 6,757
Cost of sales (2,545) (5,246)
Gross margin 744 1,511
Other segment expenses [1] (1,299) (1,726)
Administrative expenses
Corporate expenses
Other foreign exchange gain/loss
EBITDA (555) (215)
Brand transition, restructure and transaction expenses
Finance expense
Impairment expense
Depreciation and amortization
Fair value (gain)/loss on foreign exchange contracts
Unrealised foreign exchange gain/(loss)
Fair value gain/(loss) on Convertible Note derivative
Profit/(loss) before income tax (555) (215)
Income tax expense
Loss for the period (555) (215)
Operating segments [Member] | US Wholesale [Member]    
Statement Line Items [Line Items]    
Revenue from external customers 3,242 3,047
Revenue 3,242 3,047
Cost of sales (2,374) (2,923)
Gross margin 868 124
Other segment expenses [1] (1,303) (1,187)
Administrative expenses
Corporate expenses
Other foreign exchange gain/loss
EBITDA (435) (1,063)
Brand transition, restructure and transaction expenses
Finance expense
Impairment expense
Depreciation and amortization
Fair value (gain)/loss on foreign exchange contracts
Unrealised foreign exchange gain/(loss)
Fair value gain/(loss) on Convertible Note derivative
Profit/(loss) before income tax (435) (1,063)
Income tax expense
Loss for the period (435) (1,063)
Operating segments [Member] | Europe Wholesale [Member]    
Statement Line Items [Line Items]    
Revenue from external customers 314 3,813
Revenue 314 3,813
Cost of sales (130) (3,007)
Gross margin 184 806
Other segment expenses [1] (127) (1,166)
Administrative expenses
Corporate expenses
Other foreign exchange gain/loss
EBITDA 57 (360)
Brand transition, restructure and transaction expenses
Finance expense
Impairment expense
Depreciation and amortization
Fair value (gain)/loss on foreign exchange contracts
Unrealised foreign exchange gain/(loss)
Fair value gain/(loss) on Convertible Note derivative
Profit/(loss) before income tax 57 (360)
Income tax expense
Loss for the period 57 (360)
Operating segments [Member] | E-Commerce [Member]    
Statement Line Items [Line Items]    
Revenue from external customers 14,680 14,248
Revenue 14,680 14,248
Cost of sales (10,417) (10,234)
Gross margin 4,263 4,014
Other segment expenses [1] (6,169) (5,375)
Administrative expenses
Corporate expenses
Other foreign exchange gain/loss
EBITDA (1,906) (1,361)
Brand transition, restructure and transaction expenses
Finance expense
Impairment expense
Depreciation and amortization
Fair value (gain)/loss on foreign exchange contracts
Unrealised foreign exchange gain/(loss)
Fair value gain/(loss) on Convertible Note derivative
Profit/(loss) before income tax (1,906) (1,361)
Income tax expense
Loss for the period (1,906) (1,361)
Operating segments [Member] | Unallocated [member]    
Statement Line Items [Line Items]    
Revenue from external customers
Revenue
Cost of sales (2,016) (2,109)
Gross margin (2,016) (2,109)
Other segment expenses [1]
Administrative expenses (558) (661)
Corporate expenses (5,656) (10,672)
Other foreign exchange gain/loss (329) 845
EBITDA (8,559) (12,597)
Brand transition, restructure and transaction expenses (5,846) (5,157)
Finance expense (2,230) (2,454)
Impairment expense (6,849) (4,182)
Depreciation and amortization (4,567) (1,190)
Fair value (gain)/loss on foreign exchange contracts 729 2,306
Unrealised foreign exchange gain/(loss) 553 383
Fair value gain/(loss) on Convertible Note derivative (775)
Profit/(loss) before income tax (26,769) (23,666)
Income tax expense (761) 411
Loss for the period $ (27,530) $ (23,255)
[1] Other segment expenses relate to brand management expenses and some corporate expenses.