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DAVIDsTEA Inc. – ‘10-Q’ for 11/2/19 – ‘R21’

On:  Monday, 12/23/19, at 7:26am ET   ·   For:  11/2/19   ·   Accession #:  1477932-19-7240   ·   File #:  1-37404

Previous ‘10-Q’:  ‘10-Q/A’ on 12/23/19 for 8/3/19   ·   Next:  ‘10-Q’ on 7/31/20 for 5/2/20   ·   Latest:  ‘10-Q’ on 12/13/22 for 10/29/22

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

12/23/19  DAVIDsTEA Inc.                    10-Q       11/02/19   64:4.6M                                   Discount Edgar/FA

Quarterly Report   —   Form 10-Q   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    720K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     24K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     24K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     19K 
 5: EX-32.2     Certification -- §906 - SOA'02                      HTML     19K 
60: R1          Document and Entity Information                     HTML     47K 
31: R2          Interim Consolidated Balance Sheets                 HTML     89K 
23: R3          Interim Consolidated Statements of Income (Loss)    HTML     75K 
                and Comprehensive Income (Loss) (Unaudited)                      
43: R4          Interim Consolidated Statements of Cash Flows       HTML     98K 
                (Unaudited)                                                      
61: R5          Interim Consolidated Statements of Equity           HTML     51K 
                (Deficit) (Unaudited)                                            
32: R6          Corporate Information                               HTML     22K 
24: R7          Statement of Compliance and Basis of Preparation    HTML     22K 
42: R8          Changes in Accounting Policies                      HTML    167K 
62: R9          Significant Accounting Judgements, Estimates and    HTML     22K 
                Assumptions                                                      
46: R10         Inventories                                         HTML     25K 
53: R11         Property, Equipment and Right-Of-Use Assets         HTML     23K 
36: R12         Revolving Facility                                  HTML     25K 
15: R13         Share Capital                                       HTML     54K 
47: R14         Income Taxes                                        HTML     50K 
54: R15         Selling, General and Administration Expenses        HTML     41K 
37: R16         Earnings Per Share                                  HTML     31K 
16: R17         Related Party Disclosures                           HTML     25K 
49: R18         Segment Information                                 HTML    130K 
52: R19         Financial Risk Management                           HTML     33K 
29: R20         Changes in Accounting Policies (Policies)           HTML     30K 
20: R21         Changes in Accounting Policies (Tables)             HTML    143K 
44: R22         Inventories (Tables)                                HTML     27K 
63: R23         Share Capital (Tables)                              HTML     74K 
30: R24         Income Taxes (Tables)                               HTML     57K 
21: R25         Selling, General and Administration Expenses        HTML     54K 
                (Tables)                                                         
45: R26         Earnings Per Share (Tables)                         HTML     36K 
64: R27         Segment Information (Tables)                        HTML    128K 
28: R28         Financial Risk Management (Tables)                  HTML     27K 
22: R29         Changes in Accounting Policies (Details)            HTML     80K 
14: R30         Changes in Accounting Policies (Details 1)          HTML     80K 
34: R31         Changes in Accounting Policies (Details 2)          HTML     27K 
56: R32         Changes in Accounting Policies (Details 3)          HTML     50K 
51: R33         Changes in Accounting Policies (Details Narrative)  HTML     45K 
13: R34         Inventories (Details)                               HTML     28K 
33: R35         PROPERTY, EQUIPMENT AND RIGHT-OF-USE ASSETS         HTML     27K 
                (Details Narrative                                               
55: R36         REVOLVING FACILITY - Terms (Details Narrative)      HTML     39K 
50: R37         Share Capital (Details)                             HTML     23K 
12: R38         Share Capital (Details 1)                           HTML     39K 
35: R39         Share Capital (Details 2)                           HTML     43K 
19: R40         Share Capital (Details Narrative)                   HTML     41K 
26: R41         Income Taxes (Details)                              HTML     56K 
58: R42         Income Taxes (Details 1)                            HTML     32K 
40: R43         Selling, General and Administration Expenses        HTML     56K 
                (Details)                                                        
18: R44         Earnings Per Share (Details)                        HTML     31K 
25: R45         Related Party Disclosures (Details Narrative)       HTML     30K 
57: R46         Segment Information (Details)                       HTML     29K 
39: R47         Segment Information (Details 1)                     HTML     26K 
17: R48         Segment Information (Details 2)                     HTML     71K 
27: R49         Financial Risk Management (Details)                 HTML     24K 
38: R50         Financial Risk Management (Details Narrative)       HTML     32K 
41: XML         IDEA XML File -- Filing Summary                      XML    111K 
59: EXCEL       IDEA Workbook of Financial Reports                  XLSX     62K 
 6: EX-101.INS  XBRL Instance -- dtea-20191102                       XML   1.60M 
 8: EX-101.CAL  XBRL Calculations -- dtea-20191102_cal               XML    137K 
 9: EX-101.DEF  XBRL Definitions -- dtea-20191102_def                XML    385K 
10: EX-101.LAB  XBRL Labels -- dtea-20191102_lab                     XML    659K 
11: EX-101.PRE  XBRL Presentations -- dtea-20191102_pre              XML    569K 
 7: EX-101.SCH  XBRL Schema -- dtea-20191102                         XSD    169K 
48: ZIP         XBRL Zipped Folder -- 0001477932-19-007240-xbrl      Zip    106K

‘R21’   —   Changes in Accounting Policies (Tables)

This is an IDEA Financial Report.  [ Alternative Formats ]

 
v3.19.3.a.u2
CHANGES IN ACCOUNTING POLICIES (Tables)
 9 Months Ended
Changes In Accounting Policies  
Schedule of amended effect of adoption of IFRS 16

                February 3,              
                2019     Change in        
   

February 2,

2019

    

IFRS 16

Adoption

    

As previously

reported

    

policy

Adjustment

    

February 3,

2019

  
                            Restated  
ASSETS                              
Right-of-use assets     —       75,596       75,596       (14,613 )     60,983  
Other assets     122,500       —       122,500       —       122,500  
Total assets     122,500       75,596       198,096       (14,613 )     183,483  
LIABILITIES                                        
Lease liability     —       102,168       102,168       —       102,168  
Deferred rent and lease inducements     8,698       (8,698 )     —       —       —  
Provisions     19,154       (19,154 )     —       —       —  
Other liabilities     27,192       —       27,192       —       27,192  
Total liabilities     55,044       74,316       129,360       —       129,360  
EQUITY                                        
Deficit     (47,960 )     1,280       (46,680 )     (14,613 )     (61,293 )
Other     115,416       —       115,416       —       115,416  
Total equity     67,456       1,280       68,736       (14,613 )     54,123  
TOTAL LIABILITIES AND EQUITY     122,500       75,596       198,096       (14,613 )     183,483  
Schedule of effect of adoption of IFRS 16

                February 3,              
                2019              
   

February 2,

2019

    

IFRS 16

Adoption

    

As previously

reported

     Change in Policy Adjustment    

February 3,

2019

  
                            Restated  
ASSETS                              
Right-of-use assets     -       75,596       75,596       (14,613 )     60,983  
Other assets     122,500       -       122,500       -       122,500  
Total assets     122,500       75,596       198,096       (14,613 )     183,483  
LIABILITIES                                        
Lease liability     -       102,168       102,168       -       102,168  
Deferred rent and lease inducements     8,698       (8,698 )     -       -       -  
Provisions     19,154       (19,154 )     -       -       -  
Other liabilities     27,192       -       27,192       -       27,192  
Total liabilities     55,044       74,316       129,360       -       129,360  
EQUITY                                        
Deficit     (47,960 )     1,280       (46,680 )     (14,613 )     (61,293 )
Other     115,416       -       115,416       -       115,416  
Total equity     67,456       1,280       68,736       (14,613 )     54,123  
TOTAL LIABILITIES AND EQUITY     122,500       75,596       198,096       (14,613 )     183,483  
Schedule of lease liabilities
    February 3,  
    2019  
    $  
       
       
Minimum lease payments under operating lease     116,772  
Discounted using a weighted average incremental borrowing rate of 6.63%     (24,484 )
Discounted non-lease component associated with lease component pursuant to practical expedient     9,880  
      102,168  
Carrying amounts of right-of-use assets and lease liabilities

    Right-of use     Lease  
    assets     liability  
    $     $  
Balance, February 3, 2019     60,983       102,168  
Amortization expense     (9,153 )     —  
Impairment of right-of-use assets     (7,076 )     —  
Interest Expense     —       5,305  
Payments     —       (17,342 )
CTA     71       234  
Balance, November 2, 2019     44,825       90,365  
                 
Presented as:                
Current     —       16,291  
Non-Current     44,825       74,074  

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-Q’ Filing    Date    Other Filings
Filed on:12/23/1910-Q/A
For Period end:11/2/19NT 10-Q
2/3/19
2/2/1910-K
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Filing Submission 0001477932-19-007240   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)
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