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Cenntro Electric Group Ltd. – ‘6-K’ for 7/31/20 – ‘EX-101.INS’

On:  Wednesday, 11/4/20, at 5:15pm ET   ·   For:  7/31/20   ·   Accession #:  1493152-20-20477   ·   File #:  1-38544

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

11/04/20  Naked Brand Group Ltd.            6-K         7/31/20   89:6.2M                                   M2 Compliance LLC/FA

Current, Quarterly or Annual Report by a Foreign Issuer   —   Form 6-K   —   SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 6-K         Current, Quarterly or Annual Report by a Foreign    HTML    588K 
                Issuer                                                           
 8: R1          Document and Entity Information                     HTML     39K 
 9: R2          Consolidated Statements of Profit or Loss and       HTML     89K 
                Other Comprehensive Income                                       
10: R3          Consolidated Balance Sheet                          HTML     94K 
11: R4          Consolidated Statement of Changes in Equity         HTML     53K 
12: R5          Consolidated Statement of Cash Flows                HTML     71K 
13: R6          Description of the Business                         HTML     30K 
14: R7          Basis of Preparation of Half Year Report            HTML     33K 
15: R8          Summary of Significant Accounting Policies          HTML    116K 
16: R9          Changes in Accounting Policies                      HTML     28K 
17: R10         Critical Accounting Estimates and Judgments         HTML     36K 
18: R11         Profit and Loss Information                         HTML     60K 
19: R12         Operating Segment                                   HTML     91K 
20: R13         Property, Plant and Equipment                       HTML     48K 
21: R14         Right-of-Use Assets                                 HTML     38K 
22: R15         Intangible Assets                                   HTML     78K 
23: R16         Trade and Other Payables                            HTML     31K 
24: R17         Borrowings                                          HTML     40K 
25: R18         Provisions                                          HTML     44K 
26: R19         Share Capital                                       HTML     45K 
27: R20         Earnings Per Share                                  HTML     36K 
28: R21         Related Parties                                     HTML     30K 
29: R22         Cash Flow Information                               HTML     34K 
30: R23         Contingencies                                       HTML     29K 
31: R24         Events Occurring After the Reporting Date           HTML     36K 
32: R25         Summary of Significant Accounting Policies          HTML    162K 
                (Policies)                                                       
33: R26         Summary of Significant Accounting Policies          HTML     28K 
                (Tables)                                                         
34: R27         Profit and Loss Information (Tables)                HTML     61K 
35: R28         Operating Segment (Tables)                          HTML     89K 
36: R29         Property, Plant and Equipment (Tables)              HTML     49K 
37: R30         Right-of-Use Assets (Tables)                        HTML     36K 
38: R31         Intangible Assets (Tables)                          HTML     76K 
39: R32         Trade and Other Payables (Tables)                   HTML     30K 
40: R33         Borrowings (Tables)                                 HTML     33K 
41: R34         Provisions (Tables)                                 HTML     43K 
42: R35         Share Capital (Tables)                              HTML     46K 
43: R36         Earnings Per Share (Tables)                         HTML     36K 
44: R37         Cash Flow Information (Tables)                      HTML     33K 
45: R38         Description of the Business (Details Narrative)     HTML     33K 
46: R39         Basis of Preparation of Half Year Report (Details   HTML     30K 
                Narrative)                                                       
47: R40         Summary of Significant Accounting Policies          HTML     69K 
                (Details Narrative)                                              
48: R41         Summary of Significant Accounting Policies -        HTML     31K 
                Disclosure of Detailed Information About Estimated               
                Useful Lives of Property, Plant and Equipment                    
                (Details)                                                        
49: R42         Profit and Loss Information (Details Narrative)     HTML     31K 
50: R43         Profit and Loss Information - Disclosure of         HTML     43K 
                Detailed Information About Revenue from Continuing               
                Operations (Details)                                             
51: R44         Profit and Loss Information - Disclosure of         HTML     62K 
                Detailed Information About Profit Loss from                      
                Operating Activities (Details)                                   
52: R45         Profit and Loss Information - Disclosure of         HTML     55K 
                Components of Income Tax Expenses (Details)                      
53: R46         Profit and Loss Information - Disclosure of         HTML     27K 
                Components of Income Tax Expenses (Details)                      
                (Parenthetical)                                                  
54: R47         Operating Segment (Details Narrative)               HTML     27K 
55: R48         Operating Segment - Disclosure of Reconciliation    HTML     34K 
                of Segment Revenue to Profit or Loss and Other                   
                Comprehensive Income (Details)                                   
56: R49         Operating Segment - Disclosure of Reconciliation    HTML     36K 
                of Segment EBITDA to Profit or Loss and Other                    
                Comprehensive Income (Details)                                   
57: R50         Operating Segment - Disclosure of Detailed          HTML     39K 
                Information About Geographical Information                       
                (Details)                                                        
58: R51         Operating Segment - Disclosure of Detailed          HTML    132K 
                Information About Segment Performance (Details)                  
59: R52         Property, Plant and Equipment - Disclosure of       HTML     40K 
                Detailed Information About Property, Plant and                   
                Equipment (Details)                                              
60: R53         Property, Plant and Equipment - Disclosure of       HTML     51K 
                Detailed Information About Movements in Carrying                 
                Amounts of Property, Plant and Equipment (Details)               
61: R54         Right-of-Use Assets (Details Narrative)             HTML     26K 
62: R55         Right-of-Use Assets - Disclosure of Right-of-Use    HTML     43K 
                Assets (Details)                                                 
63: R56         Right-of-Use Assets - Disclosure of Amounts         HTML     27K 
                Recognised in Profit or Loss (Details)                           
64: R57         Intangible Assets (Details Narrative)               HTML     77K 
65: R58         Intangible Assets - Disclosure of Detailed          HTML     51K 
                Information About Intangible Assets (Details)                    
66: R59         Intangible Assets - Disclosure of Detailed          HTML     58K 
                Information About Movements in Carrying Amounts of               
                Intangible Assets (Details)                                      
67: R60         Intangible Assets - Disclosure of Detailed          HTML     27K 
                Information About Movements in Carrying Amounts of               
                Intangible Assets (Details) (Parenthetical)                      
68: R61         Intangible Assets - Disclosure of Information for   HTML     30K 
                Cash-generating Units (Details)                                  
69: R62         Intangible Assets - Disclosure of Impairment of     HTML     47K 
                Intangible Assets (Details)                                      
70: R63         Intangible Assets - Disclosure of Detailed          HTML     30K 
                Information About Impairment of Indefinite-lived                 
                Brand Intangibles (Details)                                      
71: R64         Trade and Other Payables - Disclosure of Detailed   HTML     34K 
                Information About Trade and Other Current Payables               
                (Details)                                                        
72: R65         Borrowings (Details Narrative)                      HTML    156K 
73: R66         Borrowings - Disclosure of Detailed Information     HTML     38K 
                About Borrowings (Details)                                       
74: R67         Provisions (Details Narrative)                      HTML     32K 
75: R68         Provisions - Disclosure of Detailed Information     HTML     34K 
                About Provisions (Details)                                       
76: R69         Provisions - Disclosure of Detailed Information     HTML     44K 
                About Reconciliation of Changes in Other                         
                Provisions (Details)                                             
77: R70         Share Capital (Details Narrative)                   HTML     27K 
78: R71         Share Capital - Disclosure of Detailed Information  HTML     27K 
                About Share Capital (Details)                                    
79: R72         Share Capital - Disclosure of Detailed Information  HTML     29K 
                About Share Capital (Details) (Parenthetical)                    
80: R73         Share Capital - Disclosure of Detailed Information  HTML     39K 
                About Ordinary Shares Explanatory (Details)                      
81: R74         Share Capital - Disclosure of Warrants Outstanding  HTML     87K 
                (Details)                                                        
82: R75         Earnings Per Share - Disclosure of Detailed         HTML     35K 
                Information About Earning Loss Per Share (Details)               
83: R76         Earnings Per Share - Disclosure of Detailed         HTML     27K 
                Information About Earning Loss Per Share (Details)               
                (Parenthetical)                                                  
84: R77         Related Parties (Details Narrative)                 HTML     29K 
85: R78         Cash Flow Information - Schedule of Cash Flow       HTML     47K 
                Information (Details)                                            
86: R79         Events Occurring After the Reporting Date (Details  HTML    115K 
                Narrative)                                                       
88: XML         IDEA XML File -- Filing Summary                      XML    174K 
87: EXCEL       IDEA Workbook of Financial Reports                  XLSX    129K 
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 4: EX-101.CAL  XBRL Calculations -- nakd-20200731_cal               XML    178K 
 5: EX-101.DEF  XBRL Definitions -- nakd-20200731_def                XML    555K 
 6: EX-101.LAB  XBRL Labels -- nakd-20200731_lab                     XML   1.11M 
 7: EX-101.PRE  XBRL Presentations -- nakd-20200731_pre              XML    815K 
 3: EX-101.SCH  XBRL Schema -- nakd-20200731                         XSD    256K 
89: ZIP         XBRL Zipped Folder -- 0001493152-20-020477-xbrl      Zip    169K

‘EX-101.INS’   —   XBRL Instance — nakd-20200731

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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<ifrs-full:DisposalsPropertyPlantAndEquipment contextRef="From2019-08-01to2020-01-31" unitRef="NZD" decimals="-3"> 323000 </ifrs-full:DisposalsPropertyPlantAndEquipment>
<ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="From2020-02-01to2020-07-31_ifrs-full_LeaseholdImprovementsMember" unitRef="NZD" decimals="-3"> 23000 </ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
<ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="From2019-08-01to2020-01-31_ifrs-full_LeaseholdImprovementsMember" unitRef="NZD" decimals="-3"> 191000 </ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
<ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="From2020-02-01to2020-07-31_custom_PlantFurnitureFittingsAndMotorVehiclesMember" unitRef="NZD" decimals="-3"> 157000 </ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
<ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="From2019-08-01to2020-01-31_custom_PlantFurnitureFittingsAndMotorVehiclesMember" unitRef="NZD" decimals="-3"> 498000 </ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
<ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 180000 </ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
<ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="From2019-08-01to2020-01-31" unitRef="NZD" decimals="-3"> 689000 </ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
<ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment contextRef="From2020-02-01to2020-07-31_ifrs-full_LeaseholdImprovementsMember" unitRef="NZD" decimals="-3"> 33000 </ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment>
<ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment contextRef="From2019-08-01to2020-01-31_ifrs-full_LeaseholdImprovementsMember" unitRef="NZD" decimals="-3"> 90000 </ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment>
<ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment contextRef="From2020-02-01to2020-07-31_custom_PlantFurnitureFittingsAndMotorVehiclesMember" unitRef="NZD" xsi:nil="true"/>
<ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment contextRef="From2019-08-01to2020-01-31_custom_PlantFurnitureFittingsAndMotorVehiclesMember" unitRef="NZD" decimals="-3"> 6000 </ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment>
<ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 33000 </ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment>
<ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment contextRef="From2019-08-01to2020-01-31" unitRef="NZD" decimals="-3"> 96000 </ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment>
<ifrs-full:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment contextRef="From2020-02-01to2020-07-31_ifrs-full_LeaseholdImprovementsMember" unitRef="NZD" decimals="-3"> 341000 </ifrs-full:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment>
<ifrs-full:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment contextRef="From2019-08-01to2020-01-31_ifrs-full_LeaseholdImprovementsMember" unitRef="NZD" decimals="-3"> 213000 </ifrs-full:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment>
<ifrs-full:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment contextRef="From2020-02-01to2020-07-31_custom_PlantFurnitureFittingsAndMotorVehiclesMember" unitRef="NZD" xsi:nil="true"/>
<ifrs-full:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment contextRef="From2019-08-01to2020-01-31_custom_PlantFurnitureFittingsAndMotorVehiclesMember" unitRef="NZD" decimals="-3"> 278000 </ifrs-full:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment>
<ifrs-full:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 341000 </ifrs-full:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment>
<ifrs-full:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment contextRef="From2019-08-01to2020-01-31" unitRef="NZD" decimals="-3"> 491000 </ifrs-full:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment>
<ifrs-full:OtherCurrentLiabilities contextRef="AsOf2020-07-31" unitRef="NZD" decimals="-3"> 10200000 </ifrs-full:OtherCurrentLiabilities>
<NAKD:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment1 contextRef="From2020-02-01to2020-07-31_ifrs-full_LeaseholdImprovementsMember"> 1 - 10 years and where shorter over the lease term </NAKD:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment1>
<NAKD:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment1 contextRef="From2020-02-01to2020-07-31_custom_PropertyPlantAndEquipmentOneMember"> 3 - 7 years </NAKD:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment1>
<ifrs-full:ApplicableTaxRate contextRef="From2019-02-01to2019-07-31" unitRef="Percentage" decimals="INF"> 0.30 </ifrs-full:ApplicableTaxRate>
<ifrs-full:ApplicableTaxRate contextRef="From2020-02-01to2020-07-31" unitRef="Percentage" decimals="INF"> 0.28 </ifrs-full:ApplicableTaxRate>
<ifrs-full:TaxEffectOfTaxLosses contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> 166900000 </ifrs-full:TaxEffectOfTaxLosses>
<ifrs-full:TaxEffectOfTaxLosses contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 179700000 </ifrs-full:TaxEffectOfTaxLosses>
<ifrs-full:ProfitLossFromContinuingOperations contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> 47809000 </ifrs-full:ProfitLossFromContinuingOperations>
<ifrs-full:ProfitLossFromContinuingOperations contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 35144000 </ifrs-full:ProfitLossFromContinuingOperations>
<NAKD:Rebates contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> -5715000 </NAKD:Rebates>
<NAKD:Rebates contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> -580000 </NAKD:Rebates>
<NAKD:CostOfSalesFromContinuingOperation contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> 42094000 </NAKD:CostOfSalesFromContinuingOperation>
<NAKD:CostOfSalesFromContinuingOperation contextRef="From2019-02-01to2019-07-31_custom_RetailsMember" unitRef="NZD" decimals="-3"> 19000000 </NAKD:CostOfSalesFromContinuingOperation>
<NAKD:CostOfSalesFromContinuingOperation contextRef="From2019-02-01to2019-07-31_custom_WholesaleMember" unitRef="NZD" decimals="-3"> 8414000 </NAKD:CostOfSalesFromContinuingOperation>
<NAKD:CostOfSalesFromContinuingOperation contextRef="From2020-02-01to2020-07-31_custom_WholesaleMember" unitRef="NZD" decimals="-3"> 2735000 </NAKD:CostOfSalesFromContinuingOperation>
<NAKD:CostOfSalesFromContinuingOperation contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 34564000 </NAKD:CostOfSalesFromContinuingOperation>
<NAKD:CostOfSalesFromContinuingOperation contextRef="From2020-02-01to2020-07-31_custom_RetailsMember" unitRef="NZD" decimals="-3"> 14863000 </NAKD:CostOfSalesFromContinuingOperation>
<NAKD:CostOfSalesFromContinuingOperation contextRef="From2019-02-01to2019-07-31_custom_ECommerceMember" unitRef="NZD" decimals="-3"> 14680000 </NAKD:CostOfSalesFromContinuingOperation>
<NAKD:CostOfSalesFromContinuingOperation contextRef="From2020-02-01to2020-07-31_custom_ECommerceMember" unitRef="NZD" decimals="-3"> 16966000 </NAKD:CostOfSalesFromContinuingOperation>
<ifrs-full:InterestExpenseOnBorrowings contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> 496000 </ifrs-full:InterestExpenseOnBorrowings>
<ifrs-full:InterestExpenseOnBorrowings contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 958000 </ifrs-full:InterestExpenseOnBorrowings>
<NAKD:InterestExpenseOnShareholderLoans contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> 255000 </NAKD:InterestExpenseOnShareholderLoans>
<NAKD:InterestExpenseOnShareholderLoans contextRef="From2020-02-01to2020-07-31" unitRef="NZD" xsi:nil="true"/>
<ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> 729000 </ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
<ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss contextRef="From2019-02-01to2019-07-31_custom_OperatingSegmentMember_custom_NewZealandRetailMember" unitRef="NZD" xsi:nil="true"/>
<ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss contextRef="From2019-02-01to2019-07-31_custom_OperatingSegmentMember_custom_NewZealandWholesaleMember" unitRef="NZD" xsi:nil="true"/>
<ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss contextRef="From2019-02-01to2019-07-31_custom_OperatingSegmentMember_custom_ECommerceMember" unitRef="NZD" xsi:nil="true"/>
<ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss contextRef="From2019-02-01to2019-07-31_custom_OperatingSegmentMember_ifrs-full_UnallocatedAmountsMember" unitRef="NZD" decimals="-3"> 729000 </ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
<ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss contextRef="From2019-02-01to2019-07-31_custom_OperatingSegmentMember" unitRef="NZD" decimals="-3"> 729000 </ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
<ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss contextRef="From2020-02-01to2020-07-31" unitRef="NZD" xsi:nil="true"/>
<NAKD:GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTaxes contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> 224000 </NAKD:GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTaxes>
<NAKD:GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTaxes contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 1914000 </NAKD:GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTaxes>
<NAKD:OtherForeignCurrencyGainslosses contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> 953000 </NAKD:OtherForeignCurrencyGainslosses>
<NAKD:OtherForeignCurrencyGainslosses contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 1914000 </NAKD:OtherForeignCurrencyGainslosses>
<NAKD:ImpairmentOfSoftware contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> 202000 </NAKD:ImpairmentOfSoftware>
<NAKD:ImpairmentOfSoftware contextRef="From2020-02-01to2020-07-31" unitRef="NZD" xsi:nil="true"/>
<NAKD:BrandTransitionExpenses contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> 258000 </NAKD:BrandTransitionExpenses>
<NAKD:BrandTransitionExpenses contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> -2343000 </NAKD:BrandTransitionExpenses>
<NAKD:RestructureExpenses contextRef="From2019-02-01to2019-07-31" unitRef="NZD" xsi:nil="true"/>
<NAKD:RestructureExpenses contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 38000 </NAKD:RestructureExpenses>
<NAKD:TransactionExpenses contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> 5588000 </NAKD:TransactionExpenses>
<NAKD:TransactionExpenses contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 10631000 </NAKD:TransactionExpenses>
<ifrs-full:CurrentTaxExpenseIncome contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> 9000 </ifrs-full:CurrentTaxExpenseIncome>
<ifrs-full:CurrentTaxExpenseIncome contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 2000 </ifrs-full:CurrentTaxExpenseIncome>
<ifrs-full:AdjustmentsForCurrentTaxOfPriorPeriod contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> 51000 </ifrs-full:AdjustmentsForCurrentTaxOfPriorPeriod>
<ifrs-full:AdjustmentsForCurrentTaxOfPriorPeriod contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 39000 </ifrs-full:AdjustmentsForCurrentTaxOfPriorPeriod>
<ifrs-full:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> 60000 </ifrs-full:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods>
<ifrs-full:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 41000 </ifrs-full:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods>
<ifrs-full:IncreaseDecreaseInDeferredTaxLiabilityAsset contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> 701000 </ifrs-full:IncreaseDecreaseInDeferredTaxLiabilityAsset>
<ifrs-full:IncreaseDecreaseInDeferredTaxLiabilityAsset contextRef="From2020-02-01to2020-07-31" unitRef="NZD" xsi:nil="true"/>
<ifrs-full:TaxEffectOfForeignTaxRates contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> -7831000 </ifrs-full:TaxEffectOfForeignTaxRates>
<ifrs-full:TaxEffectOfForeignTaxRates contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> -5156000 </ifrs-full:TaxEffectOfForeignTaxRates>
<NAKD:TaxEffectOfPermanentDifferences contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> 75000 </NAKD:TaxEffectOfPermanentDifferences>
<NAKD:TaxEffectOfPermanentDifferences contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 1581000 </NAKD:TaxEffectOfPermanentDifferences>
<NAKD:TaxEffectOfAdjustmentsInRespectOfCurrentTaxOrPriorPeriods contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> 76000 </NAKD:TaxEffectOfAdjustmentsInRespectOfCurrentTaxOrPriorPeriods>
<NAKD:TaxEffectOfAdjustmentsInRespectOfCurrentTaxOrPriorPeriods contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 37000 </NAKD:TaxEffectOfAdjustmentsInRespectOfCurrentTaxOrPriorPeriods>
<ifrs-full:TaxEffectFromChangeInTaxRate contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> -641000 </ifrs-full:TaxEffectFromChangeInTaxRate>
<ifrs-full:TaxEffectFromChangeInTaxRate contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> -3000 </ifrs-full:TaxEffectFromChangeInTaxRate>
<NAKD:TaxEffectOfDeferredTaxAssetsRelatingToCurrentPeriodNotRecognised contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> 7727000 </NAKD:TaxEffectOfDeferredTaxAssetsRelatingToCurrentPeriodNotRecognised>
<NAKD:TaxEffectOfDeferredTaxAssetsRelatingToCurrentPeriodNotRecognised contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 3602000 </NAKD:TaxEffectOfDeferredTaxAssetsRelatingToCurrentPeriodNotRecognised>
<NAKD:TaxEffectOfOtherIncomeTaxExpenses contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> 1355000 </NAKD:TaxEffectOfOtherIncomeTaxExpenses>
<NAKD:TaxEffectOfOtherIncomeTaxExpenses contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> -20000 </NAKD:TaxEffectOfOtherIncomeTaxExpenses>
<NAKD:OtherRevenueIncludingRevenueFromRenderingOfServices contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> 761000 </NAKD:OtherRevenueIncludingRevenueFromRenderingOfServices>
<NAKD:OtherRevenueIncludingRevenueFromRenderingOfServices contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 41000 </NAKD:OtherRevenueIncludingRevenueFromRenderingOfServices>
<NAKD:NumberOfReportableSegment contextRef="From2020-02-01to2020-07-31" unitRef="Segments" decimals="INF"> 3 </NAKD:NumberOfReportableSegment>
<NAKD:TotalSegmentRevenue contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> 47809000 </NAKD:TotalSegmentRevenue>
<NAKD:TotalSegmentRevenue contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 38202000 </NAKD:TotalSegmentRevenue>
<NAKD:IntersegmentEliminations contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> 5715000 </NAKD:IntersegmentEliminations>
<NAKD:IntersegmentEliminations contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 3638000 </NAKD:IntersegmentEliminations>
<NAKD:EarningsBeforeInterestTaxDepreciationAndAmortisation contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> -9758000 </NAKD:EarningsBeforeInterestTaxDepreciationAndAmortisation>
<NAKD:EarningsBeforeInterestTaxDepreciationAndAmortisation contextRef="From2019-02-01to2019-07-31_custom_OperatingSegmentMember_custom_NewZealandRetailMember" unitRef="NZD" decimals="-3"> 1527000 </NAKD:EarningsBeforeInterestTaxDepreciationAndAmortisation>
<NAKD:EarningsBeforeInterestTaxDepreciationAndAmortisation contextRef="From2019-02-01to2019-07-31_custom_OperatingSegmentMember_custom_NewZealandWholesaleMember" unitRef="NZD" decimals="-3"> -820000 </NAKD:EarningsBeforeInterestTaxDepreciationAndAmortisation>
<NAKD:EarningsBeforeInterestTaxDepreciationAndAmortisation contextRef="From2019-02-01to2019-07-31_custom_OperatingSegmentMember_custom_ECommerceMember" unitRef="NZD" decimals="-3"> -1906000 </NAKD:EarningsBeforeInterestTaxDepreciationAndAmortisation>
<NAKD:EarningsBeforeInterestTaxDepreciationAndAmortisation contextRef="From2019-02-01to2019-07-31_custom_OperatingSegmentMember_ifrs-full_UnallocatedAmountsMember" unitRef="NZD" decimals="-3"> -8559000 </NAKD:EarningsBeforeInterestTaxDepreciationAndAmortisation>
<NAKD:EarningsBeforeInterestTaxDepreciationAndAmortisation contextRef="From2019-02-01to2019-07-31_custom_OperatingSegmentMember" unitRef="NZD" decimals="-3"> -9758000 </NAKD:EarningsBeforeInterestTaxDepreciationAndAmortisation>
<NAKD:EarningsBeforeInterestTaxDepreciationAndAmortisation contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember_custom_NewZealandRetailMember" unitRef="NZD" decimals="-3"> 585000 </NAKD:EarningsBeforeInterestTaxDepreciationAndAmortisation>
<NAKD:EarningsBeforeInterestTaxDepreciationAndAmortisation contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember_custom_NewZealandWholesaleMember" unitRef="NZD" decimals="-3"> 113000 </NAKD:EarningsBeforeInterestTaxDepreciationAndAmortisation>
<NAKD:EarningsBeforeInterestTaxDepreciationAndAmortisation contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember_custom_ECommerceMember" unitRef="NZD" decimals="-3"> -315000 </NAKD:EarningsBeforeInterestTaxDepreciationAndAmortisation>
<NAKD:EarningsBeforeInterestTaxDepreciationAndAmortisation contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember_ifrs-full_UnallocatedAmountsMember" unitRef="NZD" decimals="-3"> -1696000 </NAKD:EarningsBeforeInterestTaxDepreciationAndAmortisation>
<NAKD:EarningsBeforeInterestTaxDepreciationAndAmortisation contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember" unitRef="NZD" decimals="-3"> -1313000 </NAKD:EarningsBeforeInterestTaxDepreciationAndAmortisation>
<NAKD:EarningsBeforeInterestTaxDepreciationAndAmortisation contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> -1313000 </NAKD:EarningsBeforeInterestTaxDepreciationAndAmortisation>
<NAKD:OtherReconcilingItems contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> -18210000 </NAKD:OtherReconcilingItems>
<NAKD:OtherReconcilingItems contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> -17100000 </NAKD:OtherReconcilingItems>
<ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers contextRef="AsOf2020-07-31" unitRef="NZD" decimals="-3"> 7842000 </ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers>
<ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers contextRef="AsOf2020-01-31" unitRef="NZD" decimals="-3"> 10407000 </ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers>
<ifrs-full:AccrualsClassifiedAsCurrent contextRef="AsOf2020-07-31" unitRef="NZD" decimals="-3"> 5007000 </ifrs-full:AccrualsClassifiedAsCurrent>
<ifrs-full:AccrualsClassifiedAsCurrent contextRef="AsOf2020-01-31" unitRef="NZD" decimals="-3"> 8593000 </ifrs-full:AccrualsClassifiedAsCurrent>
<ifrs-full:ShorttermEmployeeBenefitsAccruals contextRef="AsOf2020-07-31" unitRef="NZD" decimals="-3"> 4326000 </ifrs-full:ShorttermEmployeeBenefitsAccruals>
<ifrs-full:ShorttermEmployeeBenefitsAccruals contextRef="AsOf2020-01-31" unitRef="NZD" decimals="-3"> 3430000 </ifrs-full:ShorttermEmployeeBenefitsAccruals>
<NAKD:PosttaxDiscountRate contextRef="AsOf2020-01-31_custom_USBrandsMember" unitRef="Percentage" decimals="INF"> 0.105 </NAKD:PosttaxDiscountRate>
<NAKD:PosttaxDiscountRate contextRef="AsOf2020-01-31_custom_NZBrandsMember" unitRef="Percentage" decimals="INF"> 0.1175 </NAKD:PosttaxDiscountRate>
<NAKD:PosttaxDiscountRate contextRef="AsOf2020-07-31_custom_USBrandsMember" unitRef="Percentage" decimals="INF"> 0.00 </NAKD:PosttaxDiscountRate>
<NAKD:PosttaxDiscountRate contextRef="AsOf2020-07-31_custom_NZBrandsMember" unitRef="Percentage" decimals="INF"> 0.1385 </NAKD:PosttaxDiscountRate>
<NAKD:PosttaxDiscountRate contextRef="AsOf2020-07-31_custom_FOHLicenseMember" unitRef="Percentage" decimals="INF"> 0.105 </NAKD:PosttaxDiscountRate>
<ifrs-full:ImpairmentLossRecognisedInProfitOrLossGoodwill contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> 2480000 </ifrs-full:ImpairmentLossRecognisedInProfitOrLossGoodwill>
<ifrs-full:ImpairmentLossRecognisedInProfitOrLossGoodwill contextRef="From2019-02-01to2019-07-31_ifrs-full_ComputerSoftwareMember" unitRef="NZD" decimals="-3"> 200000 </ifrs-full:ImpairmentLossRecognisedInProfitOrLossGoodwill>
<ifrs-full:ImpairmentLossRecognisedInProfitOrLossGoodwill contextRef="From2019-02-01to2019-07-31_srt_AmericasMember" unitRef="NZD" decimals="-3"> 2480000 </ifrs-full:ImpairmentLossRecognisedInProfitOrLossGoodwill>
<ifrs-full:ImpairmentLossRecognisedInProfitOrLossGoodwill contextRef="From2020-02-01to2020-07-31" unitRef="NZD" xsi:nil="true"/>
<ifrs-full:ImpairmentLossRecognisedInProfitOrLossGoodwill contextRef="From2020-02-01to2020-07-31_srt_AmericasMember" unitRef="NZD" xsi:nil="true"/>
<ifrs-full:IntangibleAssetsAndGoodwill contextRef="AsOf2019-07-31" unitRef="NZD" decimals="-3"> 32431000 </ifrs-full:IntangibleAssetsAndGoodwill>
<ifrs-full:IntangibleAssetsAndGoodwill contextRef="AsOf2020-01-31_custom_GoodwillAndIntangibleAssetsMember_ifrs-full_GrossCarryingAmountMember" unitRef="NZD" decimals="-3"> 6091000 </ifrs-full:IntangibleAssetsAndGoodwill>
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<ifrs-full:OtherProvisions contextRef="AsOf2020-01-31_custom_MakeGoodProvisionMember10332984" unitRef="NZD" decimals="-3"> 2435000 </ifrs-full:OtherProvisions>
<ifrs-full:OtherProvisions contextRef="AsOf2019-07-31_custom_OtherProvisionMember" unitRef="NZD" xsi:nil="true"/>
<ifrs-full:OtherProvisions contextRef="AsOf2019-07-31_custom_MakeGoodProvisionMember10615515" unitRef="NZD" decimals="-3"> 2380000 </ifrs-full:OtherProvisions>
<ifrs-full:ProvisionUsedOtherProvisions contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 2422000 </ifrs-full:ProvisionUsedOtherProvisions>
<ifrs-full:ProvisionUsedOtherProvisions contextRef="From2019-08-01to2020-01-31" unitRef="NZD" decimals="-3"> 6000 </ifrs-full:ProvisionUsedOtherProvisions>
<ifrs-full:ProvisionUsedOtherProvisions contextRef="From2020-02-01to2020-07-31_custom_OtherProvisionMember10540328" unitRef="NZD" decimals="-3"> 1983000 </ifrs-full:ProvisionUsedOtherProvisions>
<ifrs-full:ProvisionUsedOtherProvisions contextRef="From2019-08-01to2020-01-31_custom_OtherProvisionMember10540375" unitRef="NZD" xsi:nil="true"/>
<ifrs-full:ProvisionUsedOtherProvisions contextRef="From2020-02-01to2020-07-31_custom_MakeGoodProvisionMember10563781" unitRef="NZD" decimals="-3"> 439000 </ifrs-full:ProvisionUsedOtherProvisions>
<ifrs-full:ProvisionUsedOtherProvisions contextRef="From2019-08-01to2020-01-31_custom_MakeGoodProvisionMember10563843" unitRef="NZD" decimals="-3"> 6000 </ifrs-full:ProvisionUsedOtherProvisions>
<ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> -127000 </ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions>
<ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions contextRef="From2019-08-01to2020-01-31" unitRef="NZD" decimals="-3"> 122000 </ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions>
<ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions contextRef="From2020-02-01to2020-07-31_custom_OtherProvisionMember10540328" unitRef="NZD" decimals="-3"> -98000 </ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions>
<ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions contextRef="From2019-08-01to2020-01-31_custom_OtherProvisionMember10540375" unitRef="NZD" xsi:nil="true"/>
<ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions contextRef="From2020-02-01to2020-07-31_custom_MakeGoodProvisionMember10563781" unitRef="NZD" decimals="-3"> -29000 </ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions>
<ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions contextRef="From2019-08-01to2020-01-31_custom_MakeGoodProvisionMember10563843" unitRef="NZD" decimals="-3"> 122000 </ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions>
<NAKD:IncreaseDecreaseThroughNetExchangeDifferencesOtherMovements contextRef="From2019-08-01to2020-01-31" unitRef="NZD" decimals="-3"> -69000 </NAKD:IncreaseDecreaseThroughNetExchangeDifferencesOtherMovements>
<NAKD:IncreaseDecreaseThroughNetExchangeDifferencesOtherMovements contextRef="From2019-08-01to2020-01-31_custom_OtherProvisionMember10540375" unitRef="NZD" xsi:nil="true"/>
<NAKD:IncreaseDecreaseThroughNetExchangeDifferencesOtherMovements contextRef="From2019-08-01to2020-01-31_custom_MakeGoodProvisionMember10563843" unitRef="NZD" decimals="-3"> -69000 </NAKD:IncreaseDecreaseThroughNetExchangeDifferencesOtherMovements>
<NAKD:SharesOutstandingValue contextRef="AsOf2019-07-31_custom_OrdinaryShareMember" unitRef="NZD" decimals="-3"> 155536000 </NAKD:SharesOutstandingValue>
<NAKD:SharesOutstandingValue contextRef="AsOf2020-07-31" unitRef="NZD" decimals="-3"> 194465000 </NAKD:SharesOutstandingValue>
<NAKD:SharesOutstandingValue contextRef="AsOf2020-01-31" unitRef="NZD" decimals="-3"> 170193000 </NAKD:SharesOutstandingValue>
<NAKD:SharesOutstandingValue contextRef="AsOf2020-07-31_custom_OrdinaryShareMember" unitRef="NZD" decimals="-3"> 194465000 </NAKD:SharesOutstandingValue>
<NAKD:SharesOutstandingValue contextRef="AsOf2020-01-31_custom_OrdinaryShareMember" unitRef="NZD" decimals="-3"> 170193000 </NAKD:SharesOutstandingValue>
<ifrs-full:NumberOfSharesOutstanding contextRef="AsOf2020-07-31_custom_OrdinaryShareMember" unitRef="Shares" decimals="INF"> 41629877 </ifrs-full:NumberOfSharesOutstanding>
<ifrs-full:NumberOfSharesOutstanding contextRef="AsOf2020-01-31_custom_OrdinaryShareMember" unitRef="Shares" decimals="INF"> 4697204 </ifrs-full:NumberOfSharesOutstanding>
<ifrs-full:ProceedsFromIssueOfOrdinaryShares contextRef="From2020-02-01to2020-07-31_custom_OrdinaryShareMember" unitRef="NZD" xsi:nil="true"/>
<ifrs-full:ProceedsFromIssueOfOrdinaryShares contextRef="From2019-08-01to2020-01-31_custom_OrdinaryShareMember" unitRef="NZD" decimals="-3"> 2631000 </ifrs-full:ProceedsFromIssueOfOrdinaryShares>
<NAKD:SharesIssuedInLieuOfInventoryPayment contextRef="From2020-02-01to2020-07-31_custom_OrdinaryShareMember" unitRef="NZD" xsi:nil="true"/>
<NAKD:SharesIssuedInLieuOfInventoryPayment contextRef="From2019-08-01to2020-01-31_custom_OrdinaryShareMember" unitRef="NZD" decimals="-3"> 5864000 </NAKD:SharesIssuedInLieuOfInventoryPayment>
<NAKD:IssuanceOfOrdinarySharesWarrantIssued contextRef="From2020-02-01to2020-07-31_custom_OrdinaryShareMember" unitRef="NZD" xsi:nil="true"/>
<NAKD:IssuanceOfOrdinarySharesWarrantIssued contextRef="From2019-08-01to2020-01-31_custom_OrdinaryShareMember" unitRef="NZD" decimals="-3"> 183000 </NAKD:IssuanceOfOrdinarySharesWarrantIssued>
<NAKD:IssuanceDateOfWarrants contextRef="From2020-02-01to2020-07-31_custom_WarrantsOneMember"> Mar-19 </NAKD:IssuanceDateOfWarrants>
<NAKD:IssuanceDateOfWarrants contextRef="From2020-02-01to2020-07-31_custom_WarrantsTwoMember"> Mar-19 </NAKD:IssuanceDateOfWarrants>
<NAKD:IssuanceDateOfWarrants contextRef="From2020-02-01to2020-07-31_custom_WarrantsThreeMember"> Apr-19 </NAKD:IssuanceDateOfWarrants>
<NAKD:IssuanceDateOfWarrants contextRef="From2020-02-01to2020-07-31_custom_WarrantsFourMember"> May-19 </NAKD:IssuanceDateOfWarrants>
<NAKD:IssuanceDateOfWarrants contextRef="From2020-02-01to2020-07-31_custom_WarrantsFiveMember"> Jul-19 </NAKD:IssuanceDateOfWarrants>
<NAKD:IssuanceDateOfWarrants contextRef="From2020-02-01to2020-07-31_custom_WarrantsSixMember"> Aug-19 </NAKD:IssuanceDateOfWarrants>
<NAKD:IssuanceDateOfWarrants contextRef="From2020-02-01to2020-07-31_custom_WarrantsSevenMember"> Aug-19 </NAKD:IssuanceDateOfWarrants>
<NAKD:IssuanceDateOfWarrants contextRef="From2020-02-01to2020-07-31_custom_WarrantsEightMember"> Mar-19 </NAKD:IssuanceDateOfWarrants>
<NAKD:IssuanceDateOfWarrants contextRef="From2020-02-01to2020-07-31_custom_WarrantsNineMember"> Jul-20 </NAKD:IssuanceDateOfWarrants>
<NAKD:IssuanceDateOfWarrants contextRef="From2020-02-01to2020-07-31_custom_WarrantsTenMember"> Nov-17 </NAKD:IssuanceDateOfWarrants>
<NAKD:IssuanceDateOfWarrants contextRef="From2020-02-01to2020-07-31_custom_WarrantsElevenMember"> Oct-18 </NAKD:IssuanceDateOfWarrants>
<NAKD:IssuanceDateOfWarrants contextRef="From2020-02-01to2020-07-31_custom_WarrantsTwelveMember"> Dec-17 </NAKD:IssuanceDateOfWarrants>
<NAKD:IssuanceDateOfWarrants contextRef="From2020-02-01to2020-07-31_custom_WarrantsThirteenMember"> Jun-18 </NAKD:IssuanceDateOfWarrants>
<NAKD:IssuanceDateOfWarrants contextRef="From2020-02-01to2020-07-31_custom_WarrantsFourteenMember"> May-18 </NAKD:IssuanceDateOfWarrants>
<NAKD:ClassOfWarrantOrRightExercisePriceOfWarrants contextRef="AsOf2020-07-31_custom_WarrantsFourteenMember" unitRef="USDPShares" decimals="INF"> 4.01 </NAKD:ClassOfWarrantOrRightExercisePriceOfWarrants>
<NAKD:ClassOfWarrantOrRightExercisePriceOfWarrants contextRef="AsOf2020-07-31_custom_WarrantsFourMember_srt_MinimumMember" unitRef="NZDPShares" decimals="INF"> 0.50 </NAKD:ClassOfWarrantOrRightExercisePriceOfWarrants>
<NAKD:ClassOfWarrantOrRightExercisePriceOfWarrants contextRef="AsOf2020-07-31_custom_WarrantsFourMember_srt_MaximumMember" unitRef="NZDPShares" decimals="INF"> 0.01 </NAKD:ClassOfWarrantOrRightExercisePriceOfWarrants>
<NAKD:ClassOfWarrantOrRightExercisePriceOfWarrants contextRef="AsOf2020-07-31_custom_WarrantsEightMember_srt_MinimumMember" unitRef="USDPShares" decimals="INF"> 0.50 </NAKD:ClassOfWarrantOrRightExercisePriceOfWarrants>
<NAKD:ClassOfWarrantOrRightExercisePriceOfWarrants contextRef="AsOf2020-07-31_custom_WarrantsEightMember_srt_MaximumMember" unitRef="USDPShares" decimals="INF"> 1.00 </NAKD:ClassOfWarrantOrRightExercisePriceOfWarrants>
<NAKD:ClassOfWarrantOrRightExercisePriceOfWarrants contextRef="AsOf2020-07-31_custom_WarrantsTwelveMember_srt_MinimumMember" unitRef="USDPShares" decimals="INF"> 2.01 </NAKD:ClassOfWarrantOrRightExercisePriceOfWarrants>
<NAKD:ClassOfWarrantOrRightExercisePriceOfWarrants contextRef="AsOf2020-07-31_custom_WarrantsTwelveMember_srt_MaximumMember" unitRef="USDPShares" decimals="INF"> 4.00 </NAKD:ClassOfWarrantOrRightExercisePriceOfWarrants>
<NAKD:ClassOfWarrantOrRightExercisePriceOfWarrants contextRef="AsOf2020-07-31_custom_WarrantsTenMember_srt_MinimumMember" unitRef="USDPShares" decimals="INF"> 1.50 </NAKD:ClassOfWarrantOrRightExercisePriceOfWarrants>
<NAKD:ClassOfWarrantOrRightExercisePriceOfWarrants contextRef="AsOf2020-07-31_custom_WarrantsTenMember_srt_MaximumMember" unitRef="USDPShares" decimals="INF"> 2.00 </NAKD:ClassOfWarrantOrRightExercisePriceOfWarrants>
<NAKD:ClassOfWarrantOrRightExercisePriceOfWarrants contextRef="AsOf2020-07-31_custom_WarrantsOneMember_srt_MaximumMember" unitRef="NZDPShares" decimals="INF"> 0.50 </NAKD:ClassOfWarrantOrRightExercisePriceOfWarrants>
<NAKD:ClassOfWarrantOrRightExercisePriceOfWarrants contextRef="AsOf2020-07-31_custom_WarrantsOneMember_srt_MinimumMember" unitRef="NZDPShares" decimals="INF"> 0.01 </NAKD:ClassOfWarrantOrRightExercisePriceOfWarrants>
<NAKD:ExpirationDateOfWarrant contextRef="From2020-02-01to2020-07-31_custom_WarrantsOneMember"> Mar-23 </NAKD:ExpirationDateOfWarrant>
<NAKD:ExpirationDateOfWarrant contextRef="From2020-02-01to2020-07-31_custom_WarrantsTwoMember"> Mar-24 </NAKD:ExpirationDateOfWarrant>
<NAKD:ExpirationDateOfWarrant contextRef="From2020-02-01to2020-07-31_custom_WarrantsThreeMember"> Apr-22 </NAKD:ExpirationDateOfWarrant>
<NAKD:ExpirationDateOfWarrant contextRef="From2020-02-01to2020-07-31_custom_WarrantsFourMember"> May-21 </NAKD:ExpirationDateOfWarrant>
<NAKD:ExpirationDateOfWarrant contextRef="From2020-02-01to2020-07-31_custom_WarrantsFiveMember"> May-25 </NAKD:ExpirationDateOfWarrant>
<NAKD:ExpirationDateOfWarrant contextRef="From2020-02-01to2020-07-31_custom_WarrantsSixMember"> Feb-25 </NAKD:ExpirationDateOfWarrant>
<NAKD:ExpirationDateOfWarrant contextRef="From2020-02-01to2020-07-31_custom_WarrantsSevenMember"> Aug-24 </NAKD:ExpirationDateOfWarrant>
<NAKD:ExpirationDateOfWarrant contextRef="From2020-02-01to2020-07-31_custom_WarrantsEightMember"> Mar-21 </NAKD:ExpirationDateOfWarrant>
<NAKD:ExpirationDateOfWarrant contextRef="From2020-02-01to2020-07-31_custom_WarrantsNineMember"> Jul-25 </NAKD:ExpirationDateOfWarrant>
<NAKD:ExpirationDateOfWarrant contextRef="From2020-02-01to2020-07-31_custom_WarrantsTenMember"> Nov-21 </NAKD:ExpirationDateOfWarrant>
<NAKD:ExpirationDateOfWarrant contextRef="From2020-02-01to2020-07-31_custom_WarrantsElevenMember"> Oct-21 </NAKD:ExpirationDateOfWarrant>
<NAKD:ExpirationDateOfWarrant contextRef="From2020-02-01to2020-07-31_custom_WarrantsTwelveMember"> Dec-20 </NAKD:ExpirationDateOfWarrant>
<NAKD:ExpirationDateOfWarrant contextRef="From2020-02-01to2020-07-31_custom_WarrantsThirteenMember"> Jun-23 </NAKD:ExpirationDateOfWarrant>
<NAKD:ExpirationDateOfWarrant contextRef="From2020-02-01to2020-07-31_custom_WarrantsFourteenMember"> May-21 </NAKD:ExpirationDateOfWarrant>
<NAKD:NumberOfWarrantsOutstanding contextRef="AsOf2020-07-31_custom_WarrantsOneMember" unitRef="Shares" decimals="INF"> 14000 </NAKD:NumberOfWarrantsOutstanding>
<NAKD:NumberOfWarrantsOutstanding contextRef="AsOf2020-07-31_custom_WarrantsTwoMember" unitRef="Shares" decimals="INF"> 3921 </NAKD:NumberOfWarrantsOutstanding>
<NAKD:NumberOfWarrantsOutstanding contextRef="AsOf2020-07-31_custom_WarrantsThreeMember" unitRef="Shares" decimals="INF"> 500 </NAKD:NumberOfWarrantsOutstanding>
<NAKD:NumberOfWarrantsOutstanding contextRef="AsOf2020-07-31_custom_WarrantsFourMember" unitRef="Shares" decimals="INF"> 10000 </NAKD:NumberOfWarrantsOutstanding>
<NAKD:NumberOfWarrantsOutstanding contextRef="AsOf2020-07-31_custom_WarrantsFiveMember" unitRef="Shares" decimals="INF"> 170100 </NAKD:NumberOfWarrantsOutstanding>
<NAKD:NumberOfWarrantsOutstanding contextRef="AsOf2020-07-31_custom_WarrantsSixMember" unitRef="Shares" decimals="INF"> 285714 </NAKD:NumberOfWarrantsOutstanding>
<NAKD:NumberOfWarrantsOutstanding contextRef="AsOf2020-07-31_custom_WarrantsSevenMember" unitRef="Shares" decimals="INF"> 22857 </NAKD:NumberOfWarrantsOutstanding>
<NAKD:NumberOfWarrantsOutstanding contextRef="AsOf2020-07-31_custom_WarrantsEightMember" unitRef="Shares" decimals="INF"> 42280 </NAKD:NumberOfWarrantsOutstanding>
<NAKD:NumberOfWarrantsOutstanding contextRef="AsOf2020-07-31_custom_WarrantsNineMember" unitRef="Shares" decimals="INF"> 19136364 </NAKD:NumberOfWarrantsOutstanding>
<NAKD:NumberOfWarrantsOutstanding contextRef="AsOf2020-07-31_custom_WarrantsTenMember" unitRef="Shares" decimals="INF"> 2000 </NAKD:NumberOfWarrantsOutstanding>
<NAKD:NumberOfWarrantsOutstanding contextRef="AsOf2020-07-31_custom_WarrantsElevenMember" unitRef="Shares" decimals="INF"> 20000 </NAKD:NumberOfWarrantsOutstanding>
<NAKD:NumberOfWarrantsOutstanding contextRef="AsOf2020-07-31_custom_WarrantsTwelveMember" unitRef="Shares" decimals="INF"> 10660 </NAKD:NumberOfWarrantsOutstanding>
<NAKD:NumberOfWarrantsOutstanding contextRef="AsOf2020-07-31_custom_WarrantsThirteenMember" unitRef="Shares" decimals="INF"> 8000 </NAKD:NumberOfWarrantsOutstanding>
<NAKD:NumberOfWarrantsOutstanding contextRef="AsOf2020-07-31_custom_WarrantsFourteenMember" unitRef="Shares" decimals="INF"> 2820 </NAKD:NumberOfWarrantsOutstanding>
<NAKD:NumberOfWarrantsOutstanding contextRef="AsOf2020-07-31" unitRef="Shares" decimals="INF"> 19729216 </NAKD:NumberOfWarrantsOutstanding>
<NAKD:NumberOfWarrantsOutstanding contextRef="AsOf2020-01-31" unitRef="Shares" decimals="INF"> 610122 </NAKD:NumberOfWarrantsOutstanding>
<NAKD:LeaseTerm contextRef="From2020-02-01to2020-07-31"> P3Y </NAKD:LeaseTerm>
<ifrs-full:AdditionsToRightofuseAssets contextRef="From2020-02-01to2020-07-31_custom_PlantFurnitureFittingsAndMotorVehiclesMember" unitRef="NZD" xsi:nil="true"/>
<ifrs-full:AdditionsToRightofuseAssets contextRef="From2020-02-01to2020-07-31_ifrs-full_LandAndBuildingsMember" unitRef="NZD" decimals="-3"> 2344000 </ifrs-full:AdditionsToRightofuseAssets>
<ifrs-full:AdditionsToRightofuseAssets contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 2344000 </ifrs-full:AdditionsToRightofuseAssets>
<ifrs-full:BasicAndDilutedEarningsLossPerShareFromContinuingOperations contextRef="From2019-02-01to2019-07-31" unitRef="NZDPShares" decimals="INF"> -52.23 </ifrs-full:BasicAndDilutedEarningsLossPerShareFromContinuingOperations>
<ifrs-full:BasicAndDilutedEarningsLossPerShareFromContinuingOperations contextRef="From2020-02-01to2020-07-31" unitRef="NZDPShares" decimals="INF"> -1.43 </ifrs-full:BasicAndDilutedEarningsLossPerShareFromContinuingOperations>
<ifrs-full:BasicAndDilutedEarningsLossPerShare contextRef="From2019-02-01to2019-07-31" unitRef="NZDPShares" decimals="INF"> -52.23 </ifrs-full:BasicAndDilutedEarningsLossPerShare>
<ifrs-full:BasicAndDilutedEarningsLossPerShare contextRef="From2020-02-01to2020-07-31" unitRef="NZDPShares" decimals="INF"> -1.43 </ifrs-full:BasicAndDilutedEarningsLossPerShare>
<ifrs-full:AdjustedWeightedAverageShares contextRef="From2019-02-01to2019-07-31" unitRef="Shares" id="Foot-01-0" decimals="INF"> 550071 </ifrs-full:AdjustedWeightedAverageShares>
<ifrs-full:AdjustedWeightedAverageShares contextRef="From2020-02-01to2020-07-31" unitRef="Shares" id="Foot-01-1" decimals="INF"> 12921978 </ifrs-full:AdjustedWeightedAverageShares>
<ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> -27215000 </ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent>
<ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> -19696000 </ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent>
<ifrs-full:PurchasesOfGoodsRelatedPartyTransactions contextRef="From2020-02-01to2020-07-31_custom_WayStorePtyMember" unitRef="NZD" decimals="-3"> 500000 </ifrs-full:PurchasesOfGoodsRelatedPartyTransactions>
<ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> 4567000 </ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense>
<ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 4560000 </ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense>
<ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> 6849000 </ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss>
<ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 2815000 </ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss>
<NAKD:IncreaseDecreaseThroughNetExchangeDifferences contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> -120000 </NAKD:IncreaseDecreaseThroughNetExchangeDifferences>
<NAKD:IncreaseDecreaseThroughNetExchangeDifferences contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 70000 </NAKD:IncreaseDecreaseThroughNetExchangeDifferences>
<ifrs-full:CashFlowsFromUsedInOperations contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> -9689000 </ifrs-full:CashFlowsFromUsedInOperations>
<ifrs-full:CashFlowsFromUsedInOperations contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 378000 </ifrs-full:CashFlowsFromUsedInOperations>
<NAKD:AdjustmentForIncreaseDecreasesInAssetsAndLiabilities contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> 5862000 </NAKD:AdjustmentForIncreaseDecreasesInAssetsAndLiabilities>
<NAKD:AdjustmentForIncreaseDecreasesInAssetsAndLiabilities contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 918000 </NAKD:AdjustmentForIncreaseDecreasesInAssetsAndLiabilities>
<NAKD:InterestPaidOnBorrowings contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> 1025000 </NAKD:InterestPaidOnBorrowings>
<NAKD:InterestPaidOnBorrowings contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 3721000 </NAKD:InterestPaidOnBorrowings>
<ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> 3785000 </ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities>
<ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 3431000 </ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities>
<ifrs-full:DepreciationRightofuseAssets contextRef="From2020-02-01to2020-07-31_custom_PlantFurnitureFittingsAndMotorVehiclesMember" unitRef="NZD" decimals="-3"> 61000 </ifrs-full:DepreciationRightofuseAssets>
<ifrs-full:DepreciationRightofuseAssets contextRef="From2020-02-01to2020-07-31_ifrs-full_LandAndBuildingsMember" unitRef="NZD" decimals="-3"> 3582000 </ifrs-full:DepreciationRightofuseAssets>
<ifrs-full:DepreciationRightofuseAssets contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 3643000 </ifrs-full:DepreciationRightofuseAssets>
<NAKD:DepreciationExpenseOfPropertyPlantAndEquipment contextRef="From2020-02-01to2020-07-31_ifrs-full_LeaseholdImprovementsMember" unitRef="NZD" decimals="-3"> -500000 </NAKD:DepreciationExpenseOfPropertyPlantAndEquipment>
<NAKD:DepreciationExpenseOfPropertyPlantAndEquipment contextRef="From2019-08-01to2020-01-31_ifrs-full_LeaseholdImprovementsMember" unitRef="NZD" decimals="-3"> -220000 </NAKD:DepreciationExpenseOfPropertyPlantAndEquipment>
<NAKD:DepreciationExpenseOfPropertyPlantAndEquipment contextRef="From2020-02-01to2020-07-31_custom_PlantFurnitureFittingsAndMotorVehiclesMember" unitRef="NZD" decimals="-3"> -189000 </NAKD:DepreciationExpenseOfPropertyPlantAndEquipment>
<NAKD:DepreciationExpenseOfPropertyPlantAndEquipment contextRef="From2019-08-01to2020-01-31_custom_PlantFurnitureFittingsAndMotorVehiclesMember" unitRef="NZD" decimals="-3"> -905000 </NAKD:DepreciationExpenseOfPropertyPlantAndEquipment>
<NAKD:DepreciationExpenseOfPropertyPlantAndEquipment contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> -689000 </NAKD:DepreciationExpenseOfPropertyPlantAndEquipment>
<NAKD:DepreciationExpenseOfPropertyPlantAndEquipment contextRef="From2019-08-01to2020-01-31" unitRef="NZD" decimals="-3"> -1125000 </NAKD:DepreciationExpenseOfPropertyPlantAndEquipment>
<ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> 4571000 </ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities>
<ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 19309000 </ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities>
<ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities contextRef="From2019-02-01to2019-07-31" unitRef="NZD" xsi:nil="true"/>
<ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 1200000 </ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities>
<ifrs-full:ImpairmentLoss contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> 6849000 </ifrs-full:ImpairmentLoss>
<ifrs-full:ImpairmentLoss contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 2815000 </ifrs-full:ImpairmentLoss>
<ifrs-full:TaxRateEffectOfForeignTaxRates contextRef="From2019-02-01to2019-07-31" unitRef="Percentage" decimals="INF"> 0.28 </ifrs-full:TaxRateEffectOfForeignTaxRates>
<ifrs-full:TaxRateEffectOfForeignTaxRates contextRef="From2020-02-01to2020-07-31" unitRef="Percentage" decimals="INF"> 0.28 </ifrs-full:TaxRateEffectOfForeignTaxRates>
<ifrs-full:NotionalAmount contextRef="AsOf2020-07-31_custom_ConvertiblePromissoryNoteMember_custom_JulyPurchaseWarrantMember_custom_SecuritiesPurchaseAgreementMember_custom_BankOfNewZealandMember" unitRef="NZD" decimals="-3"> 12100000 </ifrs-full:NotionalAmount>
<ifrs-full:NotionalAmount contextRef="AsOf2020-07-31_custom_ConvertiblePromissoryNoteMember_custom_JulyPurchaseWarrantMember_custom_SecuritiesPurchaseAgreementMember_custom_USDMember" unitRef="US" decimals="-3"> 8000000 </ifrs-full:NotionalAmount>
<NAKD:DescriptionOfBorrowings contextRef="From2020-03-11to2020-03-12_custom_BankOfNewZealandMember"> Under the terms of the facility, the Group must meet specific covenant obligations namely sales and gross margin adverse variances to budget to be no greater than 15% and inventory to cover bank debt 1.35 times (increasing to 1.65 times from and including 31 July 2020). </NAKD:DescriptionOfBorrowings>
<NAKD:DescriptionOfBorrowings contextRef="From2020-07-01to2020-07-31_custom_ConvertiblePromissoryNoteMember_custom_JulyPurchaseWarrantMember_custom_SecuritiesPurchaseAgreementMember_custom_BankOfNewZealandMember"> The July Note accrues interest at the following rates: (i) for a period of 90 days starting on its issuance date, 2.0% per annum, (ii) for the next 90 days, 10.0% per annum and (iii) thereafter, 15.0% per annum. The July Note matures on the second anniversary of its issuance. </NAKD:DescriptionOfBorrowings>
<ifrs-full:DividendsPaidOrdinarySharesPerShare contextRef="From2020-07-01to2020-07-31_custom_BankOfNewZealandMember" unitRef="USDPShares" decimals="INF"> 0.66 </ifrs-full:DividendsPaidOrdinarySharesPerShare>
<ifrs-full:ShorttermBorrowings contextRef="AsOf2020-07-31_ifrs-full_GuaranteesMember_custom_BankOfNewZealandMember" unitRef="NZD" decimals="-3"> 800000 </ifrs-full:ShorttermBorrowings>
<ifrs-full:ShorttermBorrowings contextRef="AsOf2019-01-31_ifrs-full_GuaranteesMember_custom_BankOfNewZealandMember" unitRef="NZD" decimals="-3"> 700000 </ifrs-full:ShorttermBorrowings>
<NAKD:AmortisationOfLoanSetUpCosts contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> -348000 </NAKD:AmortisationOfLoanSetUpCosts>
<NAKD:AmortisationOfLoanSetUpCosts contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 276000 </NAKD:AmortisationOfLoanSetUpCosts>
<NAKD:RoyaltyRate contextRef="AsOf2020-07-31_ifrs-full_BrandNamesMember" unitRef="Percentage" decimals="INF"> 0.050 </NAKD:RoyaltyRate>
<NAKD:RoyaltyRate contextRef="AsOf2020-01-31_ifrs-full_BrandNamesMember" unitRef="Percentage" decimals="INF"> 0.050 </NAKD:RoyaltyRate>
<NAKD:SalesGrowthRateUsedToExtrapolateCashFlowProjections contextRef="AsOf2020-07-31_custom_FOHLicenseMember_custom_FYTwoThousandTwentyTwoMember" unitRef="Percentage" decimals="INF"> 0.14 </NAKD:SalesGrowthRateUsedToExtrapolateCashFlowProjections>
<NAKD:SalesGrowthRateUsedToExtrapolateCashFlowProjections contextRef="AsOf2020-07-31_custom_FOHLicenseMember_custom_FYTwoThousandTwentyThreeAndFYTwoThousandTwentySixMember" unitRef="Percentage" decimals="INF"> 0.10 </NAKD:SalesGrowthRateUsedToExtrapolateCashFlowProjections>
<NAKD:SalesGrowthRateUsedToExtrapolateCashFlowProjections contextRef="AsOf2020-07-31_ifrs-full_BrandNamesMember_custom_FYTwoThousandTwentyTwoMember_srt_MinimumMember" unitRef="Percentage" decimals="INF"> 0.12 </NAKD:SalesGrowthRateUsedToExtrapolateCashFlowProjections>
<NAKD:SalesGrowthRateUsedToExtrapolateCashFlowProjections contextRef="AsOf2020-07-31_ifrs-full_BrandNamesMember_custom_FYTwoThousandTwentyTwoMember_srt_MaximumMember" unitRef="Percentage" decimals="INF"> 1.38 </NAKD:SalesGrowthRateUsedToExtrapolateCashFlowProjections>
<NAKD:SalesGrowthRateUsedToExtrapolateCashFlowProjections contextRef="AsOf2020-07-31_ifrs-full_BrandNamesMember_custom_FYTwoThousandTwentyThreeAndFYTwoThousandTwentySixMember_srt_MinimumMember" unitRef="Percentage" decimals="INF"> 0.03 </NAKD:SalesGrowthRateUsedToExtrapolateCashFlowProjections>
<NAKD:SalesGrowthRateUsedToExtrapolateCashFlowProjections contextRef="AsOf2020-07-31_ifrs-full_BrandNamesMember_custom_FYTwoThousandTwentyThreeAndFYTwoThousandTwentySixMember_srt_MaximumMember" unitRef="Percentage" decimals="INF"> 0.08 </NAKD:SalesGrowthRateUsedToExtrapolateCashFlowProjections>
<NAKD:SalesGrowthRateUsedToExtrapolateCashFlowProjections contextRef="AsOf2020-01-31_ifrs-full_BrandNamesMember_custom_FYTwoThousandTwentyThreeAndFYTwoThousandTwentySixMember" unitRef="Percentage" decimals="INF"> 0.025 </NAKD:SalesGrowthRateUsedToExtrapolateCashFlowProjections>
<ifrs-full:OtherIncome contextRef="From2019-02-01to2019-07-31" unitRef="NZD" xsi:nil="true"/>
<ifrs-full:OtherIncome contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember_custom_NewZealandRetailMember" unitRef="NZD" xsi:nil="true"/>
<ifrs-full:OtherIncome contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember_custom_NewZealandWholesaleMember" unitRef="NZD" xsi:nil="true"/>
<ifrs-full:OtherIncome contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember_custom_ECommerceMember" unitRef="NZD" xsi:nil="true"/>
<ifrs-full:OtherIncome contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember_ifrs-full_UnallocatedAmountsMember" unitRef="NZD" decimals="-3"> 3162000 </ifrs-full:OtherIncome>
<ifrs-full:OtherIncome contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember" unitRef="NZD" decimals="-3"> 3162000 </ifrs-full:OtherIncome>
<ifrs-full:OtherIncome contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 3162000 </ifrs-full:OtherIncome>
<NAKD:RentConcessionsReceived contextRef="From2019-02-01to2019-07-31" unitRef="NZD" xsi:nil="true"/>
<NAKD:RentConcessionsReceived contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 722000 </NAKD:RentConcessionsReceived>
<ifrs-full:NoncurrentPortionOfOtherNoncurrentBorrowings contextRef="AsOf2020-07-31" unitRef="NZD" decimals="-3"> 22387000 </ifrs-full:NoncurrentPortionOfOtherNoncurrentBorrowings>
<ifrs-full:NoncurrentPortionOfOtherNoncurrentBorrowings contextRef="AsOf2020-01-31" unitRef="NZD" decimals="-3"> 19698000 </ifrs-full:NoncurrentPortionOfOtherNoncurrentBorrowings>
<NAKD:ConvertibleNotesConvertedToEquity contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 22583000 </NAKD:ConvertibleNotesConvertedToEquity>
<NAKD:ConvertibleNotesConvertedToEquity contextRef="From2020-02-01to2020-07-31_ifrs-full_IssuedCapitalMember" unitRef="NZD" decimals="-3"> 22583000 </NAKD:ConvertibleNotesConvertedToEquity>
<NAKD:ConvertibleNotesConvertedToEquity contextRef="From2020-02-01to2020-07-31_ifrs-full_RetainedEarningsMember" unitRef="NZD" xsi:nil="true"/>
<NAKD:ConvertibleNotesConvertedToEquity contextRef="From2020-02-01to2020-07-31_custom_ForeignCurrencyTranslationReserveMember" unitRef="NZD" xsi:nil="true"/>
<NAKD:ProceedsFromGovernmentSubsidies contextRef="From2019-02-01to2019-07-31" unitRef="NZD" xsi:nil="true"/>
<NAKD:ProceedsFromGovernmentSubsidies contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 2514000 </NAKD:ProceedsFromGovernmentSubsidies>
<NAKD:TerminationFees contextRef="From2020-01-30to2020-01-31_custom_LicenceAgreementMember_custom_HeidiKlumMember" unitRef="NZD" decimals="0"> 3500000 </NAKD:TerminationFees>
<NAKD:RentExpenses contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember_custom_NewZealandRetailMember" unitRef="NZD" xsi:nil="true"/>
<NAKD:RentExpenses contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember_custom_NewZealandWholesaleMember" unitRef="NZD" xsi:nil="true"/>
<NAKD:RentExpenses contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember_custom_ECommerceMember" unitRef="NZD" xsi:nil="true"/>
<NAKD:RentExpenses contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember_ifrs-full_UnallocatedAmountsMember" unitRef="NZD" decimals="-3"> 722000 </NAKD:RentExpenses>
<NAKD:RentExpenses contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember" unitRef="NZD" decimals="-3"> 722000 </NAKD:RentExpenses>
<NAKD:RentExpenses contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 700000 </NAKD:RentExpenses>
<NAKD:RelatedToFinancialExpenses contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 4900000 </NAKD:RelatedToFinancialExpenses>
<ifrs-full:OtherExpenseByNature contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 5700000 </ifrs-full:OtherExpenseByNature>
<ifrs-full:LoansAndAdvancesToBanks contextRef="AsOf2020-03-12_custom_BankOfNewZealandMember" unitRef="NZD" decimals="-3"> 16700000 </ifrs-full:LoansAndAdvancesToBanks>
<ifrs-full:LoansAndAdvancesToBanks contextRef="AsOf2020-01-31_custom_BankOfNewZealandMember" unitRef="NZD" decimals="-3"> 17900000 </ifrs-full:LoansAndAdvancesToBanks>
<NAKD:SalesAndGrossMargingDescription contextRef="From2020-03-11to2020-03-12"> Under the terms of the facility, the Group must meet specific covenant obligations namely sales and gross margin adverse variances to budget to be no greater than 15% and inventory to cover bank debt 1.35 times (increasing to 1.65 times from and including 31 July 2020). </NAKD:SalesAndGrossMargingDescription>
<ifrs-full:BankDebtInstrumentsHeld contextRef="AsOf2020-07-31" unitRef="NZD" decimals="-3"> 16700000 </ifrs-full:BankDebtInstrumentsHeld>
<ifrs-full:BankDebtInstrumentsHeld contextRef="AsOf2020-01-31" unitRef="NZD" decimals="-3"> 17900000 </ifrs-full:BankDebtInstrumentsHeld>
<NAKD:GoodwillPercentage contextRef="From2020-02-01to2020-07-31" unitRef="Percentage" decimals="INF"> 1.00 </NAKD:GoodwillPercentage>
<ifrs-full:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 701000 </ifrs-full:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss>
<NAKD:ImpairmentOfIntangibleAssets contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> 6647000 </NAKD:ImpairmentOfIntangibleAssets>
<NAKD:ImpairmentOfIntangibleAssets contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 1253000 </NAKD:ImpairmentOfIntangibleAssets>
<NAKD:ImpairmentOfPropertyPlantAndEquipment contextRef="From2019-02-01to2019-07-31" unitRef="NZD" xsi:nil="true"/>
<NAKD:ImpairmentOfPropertyPlantAndEquipment contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 341000 </NAKD:ImpairmentOfPropertyPlantAndEquipment>
<NAKD:ImpairmentOfRightofuseAssets contextRef="From2019-02-01to2019-07-31" unitRef="NZD" xsi:nil="true"/>
<NAKD:ImpairmentOfRightofuseAssets contextRef="From2020-02-01to2020-07-31_custom_PlantFurnitureFittingsAndMotorVehiclesMember" unitRef="NZD" xsi:nil="true"/>
<NAKD:ImpairmentOfRightofuseAssets contextRef="From2020-02-01to2020-07-31_ifrs-full_LandAndBuildingsMember" unitRef="NZD" decimals="-3"> 1221000 </NAKD:ImpairmentOfRightofuseAssets>
<NAKD:ImpairmentOfRightofuseAssets contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 1221000 </NAKD:ImpairmentOfRightofuseAssets>
<NAKD:ForeignExchangeMovementsForRightOfUseAssets contextRef="From2020-02-01to2020-07-31_custom_PlantFurnitureFittingsAndMotorVehiclesMember" unitRef="NZD" xsi:nil="true"/>
<NAKD:ForeignExchangeMovementsForRightOfUseAssets contextRef="From2020-02-01to2020-07-31_ifrs-full_LandAndBuildingsMember" unitRef="NZD" decimals="-3"> -6000 </NAKD:ForeignExchangeMovementsForRightOfUseAssets>
<NAKD:ForeignExchangeMovementsForRightOfUseAssets contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> -6000 </NAKD:ForeignExchangeMovementsForRightOfUseAssets>
<NAKD:NetMargin contextRef="AsOf2020-07-31_custom_FOHLicenseMember_custom_FYTwoThousandTwentyTwoAndFYTwoThousandTwentySixMember_srt_MinimumMember" unitRef="Percentage" decimals="INF"> 0.37 </NAKD:NetMargin>
<NAKD:NetMargin contextRef="AsOf2020-07-31_custom_FOHLicenseMember_custom_FYTwoThousandTwentyTwoAndFYTwoThousandTwentySixMember_srt_MaximumMember" unitRef="Percentage" decimals="INF"> 0.45 </NAKD:NetMargin>
<NAKD:EbitdaMargin contextRef="AsOf2020-07-31_custom_FOHLicenseMember_custom_FYTwoThousandTwentyTwoAndFYTwoThousandTwentySixMember_srt_MinimumMember" unitRef="Percentage" decimals="INF"> 0.16 </NAKD:EbitdaMargin>
<NAKD:EbitdaMargin contextRef="AsOf2020-07-31_custom_FOHLicenseMember_custom_FYTwoThousandTwentyTwoAndFYTwoThousandTwentySixMember_srt_MaximumMember" unitRef="Percentage" decimals="INF"> 0.29 </NAKD:EbitdaMargin>
<NAKD:LongTermSalesGrowthRate contextRef="AsOf2020-07-31_custom_FOHLicenseMember_custom_BeyondYearFiveMember" unitRef="Percentage" decimals="INF"> 0.010 </NAKD:LongTermSalesGrowthRate>
<NAKD:LongTermSalesGrowthRate contextRef="AsOf2020-07-31_ifrs-full_BrandNamesMember" unitRef="Percentage" decimals="INF"> 0.01 </NAKD:LongTermSalesGrowthRate>
<NAKD:LongTermSalesGrowthRate contextRef="AsOf2020-01-31_ifrs-full_BrandNamesMember" unitRef="Percentage" decimals="INF"> 0.02 </NAKD:LongTermSalesGrowthRate>
<NAKD:FairValueLessCosts contextRef="AsOf2020-07-31_ifrs-full_BrandNamesMember" unitRef="NZD" decimals="-3"> 1300000 </NAKD:FairValueLessCosts>
<NAKD:SaleOfRightsTitleAndInterestTransactions contextRef="From2020-01-27to2020-01-28_custom_GogogoSRLMember" unitRef="NZD" decimals="-3"> 600000 </NAKD:SaleOfRightsTitleAndInterestTransactions>
<NAKD:AccruedAndCapitalisedInterest contextRef="AsOf2020-07-31" unitRef="NZD" decimals="-3"> 200000 </NAKD:AccruedAndCapitalisedInterest>
<NAKD:BasisPointsIncreaseInDiscountRate contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> -164000 </NAKD:BasisPointsIncreaseInDiscountRate>
<NAKD:BasisPointsDecreaseInLongtermSalesGrowth contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> -66000 </NAKD:BasisPointsDecreaseInLongtermSalesGrowth>
<NAKD:BasisPointsDecreaseInLongtermSalesForecast contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> -318000 </NAKD:BasisPointsDecreaseInLongtermSalesForecast>
<NAKD:IssuanceOfOrdinarySharesConversionOfDebt contextRef="From2020-02-01to2020-07-31_custom_OrdinaryShareMember" unitRef="NZD" decimals="-3"> 1689000 </NAKD:IssuanceOfOrdinarySharesConversionOfDebt>
<NAKD:IssuanceOfOrdinarySharesConversionOfDebt contextRef="From2019-08-01to2020-01-31_custom_OrdinaryShareMember" unitRef="NZD" xsi:nil="true"/>
<NAKD:IssuanceOfOrdinarySharesConvertibleNotesConvertedToEquity contextRef="From2020-02-01to2020-07-31_custom_OrdinaryShareMember" unitRef="NZD" decimals="-3"> 22583000 </NAKD:IssuanceOfOrdinarySharesConvertibleNotesConvertedToEquity>
<NAKD:IssuanceOfOrdinarySharesConvertibleNotesConvertedToEquity contextRef="From2019-08-01to2020-01-31_custom_OrdinaryShareMember" unitRef="NZD" decimals="-3"> 5979000 </NAKD:IssuanceOfOrdinarySharesConvertibleNotesConvertedToEquity>
<NAKD:ReverseShareSplit contextRef="From2019-12-19to2019-12-20"> 1-100 reverse share split </NAKD:ReverseShareSplit>
<NAKD:NoncashFlowsInLossTransactionExpenses contextRef="From2019-02-01to2019-07-31" unitRef="NZD" xsi:nil="true"/>
<NAKD:NoncashFlowsInLossTransactionExpenses contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 6748000 </NAKD:NoncashFlowsInLossTransactionExpenses>
<NAKD:BorrowingsLessThanOneYear contextRef="AsOf2020-07-31" unitRef="NZD" decimals="-3"> 16295000 </NAKD:BorrowingsLessThanOneYear>
<NAKD:BorrowingsLessThanOneYear contextRef="AsOf2020-01-31" unitRef="NZD" decimals="-3"> 19215000 </NAKD:BorrowingsLessThanOneYear>
<NAKD:BorrowingsAfterMoreThanOneYear contextRef="AsOf2020-07-31" unitRef="NZD" decimals="-3"> 38682000 </NAKD:BorrowingsAfterMoreThanOneYear>
<NAKD:BorrowingsAfterMoreThanOneYear contextRef="AsOf2020-01-31" unitRef="NZD" decimals="-3"> 19698000 </NAKD:BorrowingsAfterMoreThanOneYear>
<ifrs-full:Borrowings contextRef="AsOf2020-07-31" unitRef="NZD" decimals="-3"> 38682000 </ifrs-full:Borrowings>
<ifrs-full:Borrowings contextRef="AsOf2020-01-31" unitRef="NZD" decimals="-3"> 38913000 </ifrs-full:Borrowings>
<ifrs-full:Borrowings contextRef="AsOf2019-10-31_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember" unitRef="NZD" decimals="-3"> 248000000 </ifrs-full:Borrowings>
<ifrs-full:Borrowings contextRef="AsOf2019-11-30_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember" unitRef="NZD" decimals="-3"> 248000000 </ifrs-full:Borrowings>
<ifrs-full:Borrowings contextRef="AsOf2019-12-31_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember" unitRef="NZD" decimals="-3"> 248000000 </ifrs-full:Borrowings>
<ifrs-full:Borrowings contextRef="AsOf2020-01-31_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember" unitRef="NZD" decimals="-3"> 248000000 </ifrs-full:Borrowings>
<ifrs-full:Borrowings contextRef="AsOf2020-02-29_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember" unitRef="NZD" decimals="-3"> 248000000 </ifrs-full:Borrowings>
<ifrs-full:Borrowings contextRef="AsOf2020-04-30_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember" unitRef="NZD" decimals="-3"> 248000000 </ifrs-full:Borrowings>
<ifrs-full:Borrowings contextRef="AsOf2019-10-31_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember_custom_USDMember" unitRef="US" decimals="-3"> 164000000 </ifrs-full:Borrowings>
<ifrs-full:Borrowings contextRef="AsOf2019-11-30_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember_custom_USDMember" unitRef="US" decimals="-3"> 164000000 </ifrs-full:Borrowings>
<ifrs-full:Borrowings contextRef="AsOf2019-12-31_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember_custom_USDMember" unitRef="US" decimals="-3"> 164000000 </ifrs-full:Borrowings>
<ifrs-full:Borrowings contextRef="AsOf2020-01-31_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember_custom_USDMember" unitRef="US" decimals="-3"> 164000000 </ifrs-full:Borrowings>
<ifrs-full:Borrowings contextRef="AsOf2020-02-29_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember_custom_USDMember" unitRef="US" decimals="-3"> 164000000 </ifrs-full:Borrowings>
<ifrs-full:Borrowings contextRef="AsOf2020-04-30_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember_custom_USDMember" unitRef="US" decimals="-3"> 164000000 </ifrs-full:Borrowings>
<ifrs-full:Borrowings contextRef="AsOf2020-07-31_custom_ConvertiblePromissoryNoteMember_custom_JulyPurchaseWarrantMember_custom_SecuritiesPurchaseAgreementMember_custom_BankOfNewZealandMember" unitRef="NZD" decimals="-3"> 128000000 </ifrs-full:Borrowings>
<ifrs-full:Borrowings contextRef="AsOf2020-07-31_custom_ConvertiblePromissoryNoteMember_custom_JulyPurchaseWarrantMember_custom_SecuritiesPurchaseAgreementMember_custom_USDMember" unitRef="US" decimals="-3"> 8400000 </ifrs-full:Borrowings>
<NAKD:GuaranteesAndFinancialInstruments contextRef="From2020-03-11to2020-03-12_custom_BankOfNewZealandMember" unitRef="NZD" decimals="-3"> 1345000 </NAKD:GuaranteesAndFinancialInstruments>
<ifrs-full:ProceedsFromCurrentBorrowings contextRef="From2019-10-01to2019-10-31_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember" unitRef="NZD" decimals="-3"> 235000000 </ifrs-full:ProceedsFromCurrentBorrowings>
<ifrs-full:ProceedsFromCurrentBorrowings contextRef="From2019-11-01to2019-11-30_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember" unitRef="NZD" decimals="-3"> 235000000 </ifrs-full:ProceedsFromCurrentBorrowings>
<ifrs-full:ProceedsFromCurrentBorrowings contextRef="From2019-12-01to2019-12-31_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember" unitRef="NZD" decimals="-3"> 235000000 </ifrs-full:ProceedsFromCurrentBorrowings>
<ifrs-full:ProceedsFromCurrentBorrowings contextRef="From2020-01-01to2020-01-31_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember" unitRef="NZD" decimals="-3"> 235000000 </ifrs-full:ProceedsFromCurrentBorrowings>
<ifrs-full:ProceedsFromCurrentBorrowings contextRef="From2020-02-01to2020-02-29_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember" unitRef="NZD" decimals="-3"> 235000000 </ifrs-full:ProceedsFromCurrentBorrowings>
<ifrs-full:ProceedsFromCurrentBorrowings contextRef="From2020-04-01to2020-04-30_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember" unitRef="NZD" decimals="-3"> 235000000 </ifrs-full:ProceedsFromCurrentBorrowings>
<ifrs-full:ProceedsFromCurrentBorrowings contextRef="From2019-10-01to2019-10-31_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember_custom_USDMember" unitRef="US" decimals="-3"> 155000000 </ifrs-full:ProceedsFromCurrentBorrowings>
<ifrs-full:ProceedsFromCurrentBorrowings contextRef="From2019-11-01to2019-11-30_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember_custom_USDMember" unitRef="US" decimals="-3"> 155000000 </ifrs-full:ProceedsFromCurrentBorrowings>
<ifrs-full:ProceedsFromCurrentBorrowings contextRef="From2019-12-01to2019-12-31_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember_custom_USDMember" unitRef="US" decimals="-3"> 155000000 </ifrs-full:ProceedsFromCurrentBorrowings>
<ifrs-full:ProceedsFromCurrentBorrowings contextRef="From2020-01-01to2020-01-31_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember_custom_USDMember" unitRef="US" decimals="-3"> 155000000 </ifrs-full:ProceedsFromCurrentBorrowings>
<ifrs-full:ProceedsFromCurrentBorrowings contextRef="From2020-02-01to2020-02-29_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember_custom_USDMember" unitRef="US" decimals="-3"> 155000000 </ifrs-full:ProceedsFromCurrentBorrowings>
<ifrs-full:ProceedsFromCurrentBorrowings contextRef="From2020-04-01to2020-04-30_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember_custom_USDMember" unitRef="US" decimals="-3"> 155000000 </ifrs-full:ProceedsFromCurrentBorrowings>
<ifrs-full:ProceedsFromCurrentBorrowings contextRef="From2020-07-01to2020-07-31_custom_ConvertiblePromissoryNoteMember_custom_JulyPurchaseWarrantMember_custom_SecuritiesPurchaseAgreementMember_custom_BankOfNewZealandMember" unitRef="NZD" decimals="-3"> 10900000 </ifrs-full:ProceedsFromCurrentBorrowings>
<ifrs-full:ProceedsFromCurrentBorrowings contextRef="From2020-07-01to2020-07-31_custom_ConvertiblePromissoryNoteMember_custom_JulyPurchaseWarrantMember_custom_SecuritiesPurchaseAgreementMember_custom_USDMember" unitRef="US" decimals="-3"> 7200000 </ifrs-full:ProceedsFromCurrentBorrowings>
<NAKD:OriginalIssuedDiscountRate contextRef="AsOf2019-10-31_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember" unitRef="Percentage" decimals="INF"> 0.05 </NAKD:OriginalIssuedDiscountRate>
<NAKD:OriginalIssuedDiscountRate contextRef="AsOf2019-11-30_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember" unitRef="Percentage" decimals="INF"> 0.05 </NAKD:OriginalIssuedDiscountRate>
<NAKD:OriginalIssuedDiscountRate contextRef="AsOf2019-12-31_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember" unitRef="Percentage" decimals="INF"> 0.05 </NAKD:OriginalIssuedDiscountRate>
<NAKD:OriginalIssuedDiscountRate contextRef="AsOf2020-01-31_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember" unitRef="Percentage" decimals="INF"> 0.05 </NAKD:OriginalIssuedDiscountRate>
<NAKD:OriginalIssuedDiscountRate contextRef="AsOf2020-02-29_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember" unitRef="Percentage" decimals="INF"> 0.05 </NAKD:OriginalIssuedDiscountRate>
<NAKD:OriginalIssuedDiscountRate contextRef="AsOf2020-04-30_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember" unitRef="Percentage" decimals="INF"> 0.05 </NAKD:OriginalIssuedDiscountRate>
<ifrs-full:NotesAndDebenturesIssued contextRef="AsOf2019-10-31_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember" unitRef="NZD" decimals="-3"> 227000000 </ifrs-full:NotesAndDebenturesIssued>
<ifrs-full:NotesAndDebenturesIssued contextRef="AsOf2019-11-30_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember" unitRef="NZD" decimals="-3"> 227000000 </ifrs-full:NotesAndDebenturesIssued>
<ifrs-full:NotesAndDebenturesIssued contextRef="AsOf2019-12-31_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember" unitRef="NZD" decimals="-3"> 227000000 </ifrs-full:NotesAndDebenturesIssued>
<ifrs-full:NotesAndDebenturesIssued contextRef="AsOf2020-01-31_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember" unitRef="NZD" decimals="-3"> 227000000 </ifrs-full:NotesAndDebenturesIssued>
<ifrs-full:NotesAndDebenturesIssued contextRef="AsOf2019-10-31_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember_custom_USDMember" unitRef="US" decimals="-3"> 15000000 </ifrs-full:NotesAndDebenturesIssued>
<ifrs-full:NotesAndDebenturesIssued contextRef="AsOf2019-11-30_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember_custom_USDMember" unitRef="US" decimals="-3"> 15000000 </ifrs-full:NotesAndDebenturesIssued>
<ifrs-full:NotesAndDebenturesIssued contextRef="AsOf2019-12-31_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember_custom_USDMember" unitRef="US" decimals="-3"> 15000000 </ifrs-full:NotesAndDebenturesIssued>
<ifrs-full:NotesAndDebenturesIssued contextRef="AsOf2020-01-31_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember_custom_USDMember" unitRef="US" decimals="-3"> 15000000 </ifrs-full:NotesAndDebenturesIssued>
<NAKD:NumberOfConvertedShares contextRef="From2020-02-01to2020-07-31_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember" unitRef="Shares" decimals="INF"> 35746486 </NAKD:NumberOfConvertedShares>
<NAKD:NumberOfConvertedShares contextRef="From2020-02-01to2020-02-29_custom_PriorNoteMember" unitRef="Shares" decimals="INF"> 1875670 </NAKD:NumberOfConvertedShares>
<NAKD:SharesConvertedAmount contextRef="From2020-02-01to2020-07-31_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember" unitRef="NZD" decimals="-3"> 500000 </NAKD:SharesConvertedAmount>
<NAKD:SharesConvertedAmount contextRef="From2020-02-01to2020-07-31_custom_SecuritiesPurchaseAgreementMember_custom_PriorNoteMember_custom_AffiliatedHolderMember_custom_USDMember" unitRef="US" decimals="-3"> 400000 </NAKD:SharesConvertedAmount>
<NAKD:NotesInterestRate contextRef="From2020-02-01to2020-02-29_custom_PriorNoteMember" unitRef="Percentage" decimals="INF"> 0.20 </NAKD:NotesInterestRate>
<NAKD:NotesInterestRate contextRef="From2020-04-01to2020-04-30_custom_PriorNoteMember" unitRef="Percentage" decimals="INF"> 0.20 </NAKD:NotesInterestRate>
<ifrs-full:InterestExpenseOnDebtInstrumentsIssued contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> 274000 </ifrs-full:InterestExpenseOnDebtInstrumentsIssued>
<ifrs-full:InterestExpenseOnDebtInstrumentsIssued contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 2763000 </ifrs-full:InterestExpenseOnDebtInstrumentsIssued>
<ifrs-full:InterestExpenseOnLeaseLiabilities contextRef="From2019-02-01to2019-07-31" unitRef="NZD" decimals="-3"> 857000 </ifrs-full:InterestExpenseOnLeaseLiabilities>
<ifrs-full:InterestExpenseOnLeaseLiabilities contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 713000 </ifrs-full:InterestExpenseOnLeaseLiabilities>
<NAKD:PrincipalLiability contextRef="AsOf2020-07-31" unitRef="NZD" decimals="-3"> 21700000 </NAKD:PrincipalLiability>
<NAKD:PrincipalLiability contextRef="AsOf2020-07-31_custom_ConvertiblePromissoryNoteMember_custom_USDMember" unitRef="US" decimals="-3"> 14500000 </NAKD:PrincipalLiability>
<ifrs-full:InterestPayable contextRef="AsOf2020-07-31" unitRef="NZD" decimals="-3"> 700000 </ifrs-full:InterestPayable>
<ifrs-full:InterestPayable contextRef="AsOf2020-07-31_custom_ConvertiblePromissoryNoteMember_custom_USDMember" unitRef="US" decimals="-3"> 500000 </ifrs-full:InterestPayable>
<NAKD:PricipalAndInterestOfBorrowingsOnOtherLoans contextRef="From2020-07-01to2020-07-31_custom_BankOfNewZealandMember" unitRef="NZD" decimals="-3"> 1600000 </NAKD:PricipalAndInterestOfBorrowingsOnOtherLoans>
<NAKD:PricipalAndInterestOfBorrowingsOnOtherLoans contextRef="From2019-02-01to2020-01-31_custom_USDMember" unitRef="US" decimals="-3"> 1100000 </NAKD:PricipalAndInterestOfBorrowingsOnOtherLoans>
<NAKD:ConvertedSharesOfOtherLoans contextRef="From2020-07-01to2020-07-31_custom_BankOfNewZealandMember" unitRef="Shares" decimals="INF"> 1666667 </NAKD:ConvertedSharesOfOtherLoans>
<NAKD:MinimumPricePerSharesRequiredDescription contextRef="From2020-05-13to2020-05-14"> However the Group remains out of compliance with the requirement to have a minimum bid price of at least US$1.00 per share for continued listing under Nasdaq Listing Rule 5550(a)(2). </NAKD:MinimumPricePerSharesRequiredDescription>
<NAKD:ConversionPricePerShareDescription contextRef="From2020-08-17to2020-08-18_custom_EventsOccurringAfterReportingDateMember_custom_StGeorgeInvestmentsMember"> Pursuant to the Amendment, subject to the Company's approval, the Holder may convert the outstanding balance of the Amended Note into the Company's ordinary shares at a conversion price per share that is equal to (i) a percentage of not less than 75%, multiplied by (ii) the lowest daily volume weighted average price of the Company's ordinary shares in the preceding 20 trading days, but in any event not less than the floor price specified in the Amendment. </NAKD:ConversionPricePerShareDescription>
<NAKD:ConversionPricePerShareDescription contextRef="From2020-10-04to2020-10-05_custom_EventsOccurringAfterReportingDateMember_custom_BendonConversionSharesMember"> The Bendon conversion shares constitute a separate share class in Bendon and confer no voting rights, have no rights to distributions. The Bendon conversion shares are convertible into the Naked Brand Group Limited ordinary shares at a conversion price equal to the closing market price of the Company's ordinary shares on the trading day immediately preceding the date the Lender or Bendon, as applicable, delivers a notice of conversion subject to floor of $0.05 per share. Bendon may not require more than US$0.1m Bendon conversion shares to be converted on any day. </NAKD:ConversionPricePerShareDescription>
<NAKD:AggregateOfferingPrice contextRef="From2020-08-19to2020-08-20_custom_EventsOccurringAfterReportingDateMember_custom_EquityDistributionAgreementMember_custom_MaximGroupLLCMember_srt_MaximumMember_custom_USDMember" unitRef="US" decimals="0"> 5000000 </NAKD:AggregateOfferingPrice>
<NAKD:AggregateOfferingPrice contextRef="From2020-09-24to2020-09-25_custom_EventsOccurringAfterReportingDateMember_custom_EquityDistributionAgreementMember_custom_MaximGroupLLCMember_srt_MaximumMember_custom_USDMember" unitRef="US" decimals="0"> 18500000 </NAKD:AggregateOfferingPrice>
<NAKD:AggregateOfferingPrice contextRef="From2020-10-18to2020-10-19_custom_EventsOccurringAfterReportingDateMember_custom_EquityDistributionAgreementMember_custom_MaximGroupLLCMember_srt_MaximumMember_custom_USDMember" unitRef="US" decimals="0"> 50000000 </NAKD:AggregateOfferingPrice>
<NAKD:CompensationOfServicesPercentage contextRef="AsOf2020-08-20_custom_EventsOccurringAfterReportingDateMember_custom_EquityDistributionAgreementMember_custom_MaximGroupLLCMember_srt_MaximumMember_custom_USDMember" unitRef="Percentage" decimals="INF"> 0.03 </NAKD:CompensationOfServicesPercentage>
<NAKD:DebtConversionConvertedInstrumentSharesIssued contextRef="From2020-08-19to2020-08-20_custom_EventsOccurringAfterReportingDateMember_custom_ConvertiblePromissoryNoteDatedFebruaryElevenTwoThousandAndTwentyMember_custom_USDMember" unitRef="Shares" decimals="INF"> 1875670 </NAKD:DebtConversionConvertedInstrumentSharesIssued>
<NAKD:DebtConversionConvertedInstrumentSharesIssued contextRef="From2020-08-24to2020-08-25_custom_EventsOccurringAfterReportingDateMember_custom_ConvertiblePromissoryNoteDatedJulyTwentyFourTwoThousandAndTwentyMember_custom_USDMember" unitRef="Shares" decimals="INF"> 3197195 </NAKD:DebtConversionConvertedInstrumentSharesIssued>
<NAKD:DebtConversionConvertedInstrumentSharesIssued contextRef="From2020-08-30to2020-08-31_custom_EventsOccurringAfterReportingDateMember_custom_ConvertiblePromissoryNoteDatedJulyTwentyFourTwoThousandAndTwentyMember_custom_USDMember" unitRef="Shares" decimals="INF"> 2100000 </NAKD:DebtConversionConvertedInstrumentSharesIssued>
<NAKD:DebtConversionConvertedInstrumentSharesIssued contextRef="From2020-09-01to2020-09-02_custom_EventsOccurringAfterReportingDateMember_custom_ConvertiblePromissoryNoteDatedJulyTwentyFourTwoThousandAndTwentyMember_custom_USDMember" unitRef="Shares" decimals="INF"> 2050000 </NAKD:DebtConversionConvertedInstrumentSharesIssued>
<NAKD:DebtConversionConvertedInstrumentSharesIssued contextRef="From2020-09-01to2020-09-03_custom_EventsOccurringAfterReportingDateMember_custom_ConvertiblePromissoryNoteDatedJulyTwentyFourTwoThousandAndTwentyMember_custom_USDMember" unitRef="Shares" decimals="INF"> 3316521 </NAKD:DebtConversionConvertedInstrumentSharesIssued>
<NAKD:DebtConversionConvertedInstrumentSharesIssued contextRef="From2020-09-01to2020-09-03_custom_EventsOccurringAfterReportingDateMember_custom_ConvertiblePromissoryNoteDatedJulyTwentyFourTwoThousandAndTwentyMember_custom_PreFundedWarrantsMember_custom_USDMember" unitRef="Shares" decimals="INF"> 15492344 </NAKD:DebtConversionConvertedInstrumentSharesIssued>
<NAKD:DebtConversionPricePerShare contextRef="AsOf2020-08-20_custom_EventsOccurringAfterReportingDateMember_custom_ConvertiblePromissoryNoteDatedFebruaryElevenTwoThousandAndTwentyMember" unitRef="NZDPShares" decimals="INF"> 0.1866 </NAKD:DebtConversionPricePerShare>
<NAKD:DebtConversionPricePerShare contextRef="AsOf2020-08-25_custom_EventsOccurringAfterReportingDateMember_custom_ConvertiblePromissoryNoteDatedJulyTwentyFourTwoThousandAndTwentyMember" unitRef="NZDPShares" decimals="INF"> 0.2424 </NAKD:DebtConversionPricePerShare>
<NAKD:DebtConversionPricePerShare contextRef="AsOf2020-08-31_custom_EventsOccurringAfterReportingDateMember_custom_ConvertiblePromissoryNoteDatedJulyTwentyFourTwoThousandAndTwentyMember" unitRef="NZDPShares" decimals="INF"> 0.2424 </NAKD:DebtConversionPricePerShare>
<NAKD:DebtConversionPricePerShare contextRef="AsOf2020-09-02_custom_EventsOccurringAfterReportingDateMember_custom_ConvertiblePromissoryNoteDatedJulyTwentyFourTwoThousandAndTwentyMember" unitRef="NZDPShares" decimals="INF"> 0.2424 </NAKD:DebtConversionPricePerShare>
<NAKD:DebtConversionPricePerShare contextRef="AsOf2020-09-03_custom_EventsOccurringAfterReportingDateMember_custom_ConvertiblePromissoryNoteDatedJulyTwentyFourTwoThousandAndTwentyMember" unitRef="NZDPShares" decimals="INF"> 0.2424 </NAKD:DebtConversionPricePerShare>
<NAKD:DebtConversionPricePerShare contextRef="AsOf2020-09-03_custom_EventsOccurringAfterReportingDateMember_custom_ConvertiblePromissoryNoteDatedJulyTwentyFourTwoThousandAndTwentyMember_custom_PreFundedWarrantsMember" unitRef="NZDPShares" decimals="INF"> 0.0001 </NAKD:DebtConversionPricePerShare>
<NAKD:DebtConversionConvertedInstrumentAmount contextRef="From2020-08-19to2020-08-20_custom_EventsOccurringAfterReportingDateMember_custom_ConvertiblePromissoryNoteDatedFebruaryElevenTwoThousandAndTwentyMember_custom_USDMember" unitRef="US" decimals="0"> 350000 </NAKD:DebtConversionConvertedInstrumentAmount>
<NAKD:DebtConversionConvertedInstrumentAmount contextRef="From2020-08-24to2020-08-25_custom_EventsOccurringAfterReportingDateMember_custom_ConvertiblePromissoryNoteDatedJulyTwentyFourTwoThousandAndTwentyMember_custom_USDMember" unitRef="US" decimals="0"> 775000 </NAKD:DebtConversionConvertedInstrumentAmount>
<NAKD:DebtConversionConvertedInstrumentAmount contextRef="From2020-08-30to2020-08-31_custom_EventsOccurringAfterReportingDateMember_custom_ConvertiblePromissoryNoteDatedJulyTwentyFourTwoThousandAndTwentyMember_custom_USDMember" unitRef="US" decimals="0"> 509040 </NAKD:DebtConversionConvertedInstrumentAmount>
<NAKD:DebtConversionConvertedInstrumentAmount contextRef="From2020-09-01to2020-09-02_custom_EventsOccurringAfterReportingDateMember_custom_ConvertiblePromissoryNoteDatedJulyTwentyFourTwoThousandAndTwentyMember_custom_USDMember" unitRef="US" decimals="0"> 496920 </NAKD:DebtConversionConvertedInstrumentAmount>
<NAKD:DebtConversionConvertedInstrumentAmount contextRef="From2020-09-01to2020-09-03_custom_EventsOccurringAfterReportingDateMember_custom_ConvertiblePromissoryNoteDatedJulyTwentyFourTwoThousandAndTwentyMember_custom_USDMember" unitRef="US" decimals="0"> 4557747 </NAKD:DebtConversionConvertedInstrumentAmount>
<NAKD:DebtConversionConvertedInstrumentAmount contextRef="From2020-09-01to2020-09-03_custom_EventsOccurringAfterReportingDateMember_custom_ConvertiblePromissoryNoteDatedJulyTwentyFourTwoThousandAndTwentyMember_custom_PreFundedWarrantsMember_custom_USDMember" unitRef="US" decimals="0"> 1549 </NAKD:DebtConversionConvertedInstrumentAmount>
<NAKD:NumberOfWarrantExercised contextRef="AsOf2020-09-30_custom_EventsOccurringAfterReportingDateMember_custom_ConvertiblePromissoryNoteDatedJulyTwentyFourTwoThousandAndTwentyMember" unitRef="Shares" decimals="INF"> 7251581 </NAKD:NumberOfWarrantExercised>
<NAKD:NumberOfWarrantExercised contextRef="AsOf2020-10-31_custom_EventsOccurringAfterReportingDateMember_custom_ConvertiblePromissoryNoteDatedJulyTwentyFourTwoThousandAndTwentyMember" unitRef="Shares" decimals="INF"> 7251581 </NAKD:NumberOfWarrantExercised>
<NAKD:NumberOfWarrantsConvertedIntoShares contextRef="AsOf2020-09-30_custom_EventsOccurringAfterReportingDateMember_custom_ConvertiblePromissoryNoteDatedJulyTwentyFourTwoThousandAndTwentyMember" unitRef="Shares" decimals="INF"> 31253032 </NAKD:NumberOfWarrantsConvertedIntoShares>
<NAKD:NumberOfWarrantsConvertedIntoShares contextRef="AsOf2020-10-31_custom_EventsOccurringAfterReportingDateMember_custom_ConvertiblePromissoryNoteDatedJulyTwentyFourTwoThousandAndTwentyMember" unitRef="Shares" decimals="INF"> 31253032 </NAKD:NumberOfWarrantsConvertedIntoShares>
<ifrs-full:NumberOfSharesIssued contextRef="AsOf2020-10-31_custom_EventsOccurringAfterReportingDateMember" unitRef="Shares" decimals="INF"> 138252413 </ifrs-full:NumberOfSharesIssued>
<NAKD:PercentageOfGrossProceedRetained contextRef="AsOf2020-09-30_custom_EventsOccurringAfterReportingDateMember_custom_MaximGroupLLCMember" unitRef="Percentage" decimals="INF"> 0.03 </NAKD:PercentageOfGrossProceedRetained>
<NAKD:PercentageOfGrossProceedRetained contextRef="AsOf2020-10-31_custom_EventsOccurringAfterReportingDateMember_custom_MaximGroupLLCMember" unitRef="Percentage" decimals="INF"> 0.03 </NAKD:PercentageOfGrossProceedRetained>
<NAKD:NumberOfShereIssuedValue contextRef="From2020-10-04to2020-10-05_custom_EventsOccurringAfterReportingDateMember_custom_BendonConversionSharesMember" unitRef="US" decimals="0"> 3800000 </NAKD:NumberOfShereIssuedValue>
<ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"><font style="font-size: 10pt"><b>1</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif"><font style="font-size: 10pt"><b>Description of the business</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Naked Brand Group Limited (“the Group”) is a designer, distributor, wholesaler and retailer of women’s and men’s intimates apparel globally. The Group sells its merchandise through retail and outlet stores in New Zealand and Australia, wholesale operations in New Zealand, Australia, the United States and Europe, and through online channels. The Group operates both licenced and owned brands, including the following:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Licenced brands:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Heidi Klum, Fredericks of Hollywood</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Owned brands:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Pleasure State, Davenport, Lovable, Bendon, Fayreform, VaVoom, Evollove, Hickory</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">In the prior year the following significant changes occurred:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">On 28 January 2020, Naked Brand Group Limited agreed to sell all of its rights, title and interest in the trademarks related to the “Naked” and “NKD” brands to Gogogo SRL for a consideration of US $0.6m</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">On 31 January 2020, the licence agreement with Heidi Klum was terminated by mutual consent for a fee of US$3.5m which is to be paid in monthly instalments up to and including 30 December 2020.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">We may continue selling existing Heidi Klum branded products, as well as Heidi Klum branded products manufactured on or prior to June 30, 2020 under existing contracts. The right to continue selling such products will continue until six months after the date of the termination agreement in the Northern Hemisphere and until 12 months after the date of the termination agreement in the Southern Hemisphere. We also may continue selling any inventory bearing the Naked brand that was in existence as of the closing.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">The amounts in the financial statements have been rounded to the nearest thousand dollars.</p>
</ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory>
<ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"><font style="font-size: 10pt"><b>2</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif"><font style="font-size: 10pt"><b>Basis of preparation of half year report</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">The Group has presented its interim consolidated financial report for the half year ended 31 July 2020 in accordance with IAS 34 Interim Financial Reporting.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">The interim report does not include all the notes of the type normally included in an annual financial report. Accordingly, this report should be read in conjunction with the last annual report for the year ended 31 January 2020 and any public announcement made by the Group during the interim reporting period.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">The accounting policies adopted are consistent with those of the previous financial year and corresponding interim reporting period except for amendments to IFRS 16: COVID-19 Related Rent Concessions, which were adopted on 1 June 2020.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><i>Amendments to IFRS 16: COVID-19-Related Rent Concessions</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Effective 1 June 2020, IFRS 16 was amended to provide a practical expedient for lessees accounting for rent concessions that arise as a direct consequence of the COVID-19 pandemic and satisfy the following criteria:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">(a) The change in lease payments results in revised consideration for the lease that is substantially the same as, or less than, the consideration for the lease immediately preceding the change;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">(b) The reduction is lease payments affects only payments originally due on or before 31 July 2021; and</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">(c) There are is no substantive change to other terms and conditions of the lease.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Rent concessions that satisfy these criteria may be accounted for in accordance with the practical expedient, which means the lessee does not need to assess whether the rent concession meets the definition of a lease modification. Lessees apply other requirements in IFRS 16 in accounting for the concession.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">The Group has elected to utilise the practical expedient for all rent concessions that meet the criteria. The practical expedient has been applied retrospectively, meaning it has been applied to all rent concessions that satisfy the criteria, which in the case of the Group, occurred from March 2020 to July 2020. The amount recognised in profit or loss is $722k.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Accounting for the rent concessions as lease modifications would have resulted in the Group remeasuring the lease liability to reflect the revised consideration using a revised discount rate, with the effect of the change in the lease liability recorded against the right-of-use asset. By applying the practical expedient, the Group is not required to determine a revised discount rate and the effect of the change in the lease liability is reflected in profit or loss in the period in which the event or condition that triggers the rent concession occurs.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">These interim financial statements are unaudited. In the opinion of management, these interim financial statements include all the adjustments necessary in order to make these interim financial statements not misleading.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>(a) Historical cost convention</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">The financial statements are based on historical costs, except for the measurement at fair value of selected financial assets and financial liabilities.</p>
</ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory>
<NAKD:ScheduleOfCashFlowInformationTextBlock contextRef="From2020-02-01to2020-07-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>(a) Reconciliation of cash flow from operations with loss are income tax</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"><b> </b></p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>6 months to </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2020 </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">6 months to <br /> 31 July 2019 <br /> NZ $000’s</font></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%"><font style="font-size: 10pt">Loss for the period</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font-size: 10pt"><b>(18,454</b></font></td> <td style="width: 1%"><font style="font-size: 10pt"><b>)</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font-size: 10pt">(28,729</font></td> <td style="width: 1%"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Cash flows excluded from loss attributable to operating activities</font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt"><font style="font-size: 10pt">- interest paid on borrowings</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>3,721</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">1,025</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt"><font style="font-size: 10pt">- interest paid on lease liabilities</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">857</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Non-cash flows in loss:</font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt"><font style="font-size: 10pt">- depreciation and amortisation expense</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>4,560</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">4,567</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt"><font style="font-size: 10pt">- impairment expense</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>2,815</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">6,849</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt"><font style="font-size: 10pt">- Transaction expenses</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>6,748</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Net changes in assets and liabilities</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>918</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">5,862</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt; padding-left: 10pt"><font style="font-size: 10pt">- net exchange differences</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>70</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(120</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">Cash flow from operations</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>378</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">(9,689</font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">)</font></td></tr> </table>
</NAKD:ScheduleOfCashFlowInformationTextBlock>
<NAKD:DisclosureOfDetailedInformationAboutEarninglossPerShareTextBlock contextRef="From2020-02-01to2020-07-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>(a) Basic and diluted loss per share</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"><b> </b></p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>6 months to</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2020</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>6 months to</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2019* NZ $</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%; padding-bottom: 2.5pt"><font style="font-size: 10pt">From continuing operations attributable to the ordinary equity holders of the company</font></td> <td style="width: 1%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double; width: 1%"> </td> <td style="border-bottom: black 2.25pt double; width: 16%; text-align: right"><font style="font-size: 10pt"><b>(1.43</b></font></td> <td style="width: 1%; padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="width: 1%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double; width: 1%"> </td> <td style="border-bottom: black 2.25pt double; width: 16%; text-align: right"><font style="font-size: 10pt">(52.23</font></td> <td style="width: 1%; padding-bottom: 2.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>Total basic and diluted loss per share attributable to the ordinary equity holders of the company</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>(1.43</b></font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">(52.23</font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">)</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">All convertible notes and warrants issued during the period are not included in the calculation of diluted loss per share because they are antidilutive in nature for the period ended 31 July 2020. These notes could potentially dilute earnings/loss per share in the future.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>(b) Reconciliation of loss used in calculating earnings per share</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b> </b></p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>6 months to</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2020 </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>6 months to</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2019 </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt"><b>Basic and diluted loss per share</b></font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 62%; padding-bottom: 2.5pt"><font style="font-size: 10pt">Loss attributable to the ordinary equity holders of the Group used in calculating basic earnings per share:</font></td> <td style="width: 1%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double; width: 1%"> </td> <td style="border-bottom: black 2.25pt double; width: 16%; text-align: right"><font style="font-size: 10pt"><b>(18,454</b></font></td> <td style="width: 1%; padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="width: 1%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double; width: 1%"> </td> <td style="border-bottom: black 2.25pt double; width: 16%; text-align: right"><font style="font-size: 10pt">(28,729</font></td> <td style="width: 1%; padding-bottom: 2.5pt"><font style="font-size: 10pt">)</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">(c) Weighted average number of shares used as the denominator</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"><b> </b></p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2020</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Number</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2019</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Number*</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%; padding-bottom: 2.5pt"><font style="font-size: 10pt">Weighted average number of ordinary shares used as the denominator in calculating basic and diluted loss per share</font></td> <td style="width: 1%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double; width: 1%"> </td> <td style="border-bottom: black 2.25pt double; width: 16%; text-align: right"><font style="font-size: 10pt"><b>12,921,978</b></font></td> <td style="width: 1%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double; width: 1%"> </td> <td style="border-bottom: black 2.25pt double; width: 16%; text-align: right"><font style="font-size: 10pt">550,071</font></td> <td style="width: 1%; padding-bottom: 2.5pt"> </td></tr> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">* On 20 December 2019 the Group executed a 1-100 reverse share split reducing the number of shares. The reverse split has also been reflected in the prior period number of shares.</p>
</NAKD:DisclosureOfDetailedInformationAboutEarninglossPerShareTextBlock>
<NAKD:DisclosureOfDetailedInformationAboutShareCapitalTextBlock contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><b>31 July 2020</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 January 2020</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 63%; padding-bottom: 2.5pt"><font style="font-size: 10pt">41,629,877 (31 January 2020: 4,697,204) Ordinary shares</font></td> <td style="width: 1%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double; width: 1%"> </td> <td style="border-bottom: black 2.25pt double; width: 15%; text-align: right"><font style="font-size: 10pt"><b>194,465</b></font></td> <td style="width: 1%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double; width: 1%"> </td> <td style="border-bottom: black 2.25pt double; width: 15%; text-align: right"><font style="font-size: 10pt">170,193</font></td> <td style="width: 1%; padding-bottom: 2.5pt"> </td></tr> </table>
</NAKD:DisclosureOfDetailedInformationAboutShareCapitalTextBlock>
<NAKD:DisclosureOfDetailedInformationAboutOrdinarySharesExplanatoryTextBlock contextRef="From2020-02-01to2020-07-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"><b>Ordinary shares</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"><b> </b></p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>6 months to</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>2019</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>6 months to</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 January</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>2020</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%"><font style="font-size: 10pt">At the beginning of the reporting period</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font-size: 10pt"><b>170,193</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font-size: 10pt">155,536</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Issuance of ordinary shares:</font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt"><font style="font-size: 10pt">- Cash collected</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">2,631</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt"><font style="font-size: 10pt">- Shares issued in lieu of inventory payment</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">5,864</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt"><font style="font-size: 10pt">- Convertible notes converted to equity</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>22,583</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">5,979</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt"><font style="font-size: 10pt">- Conversion of debt</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>1,689</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; padding-left: 10pt"><font style="font-size: 10pt">- Warrants issued</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">183</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">At the end of the reporting period</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>194,465</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">170,193</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>
</NAKD:DisclosureOfDetailedInformationAboutOrdinarySharesExplanatoryTextBlock>
<NAKD:DisclosureOfWarrantsOutstandingTextBlock contextRef="From2020-02-01to2020-07-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt">The following warrants were outstanding as at 31 July 2020 (31 January 2020: 610,122).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid"><font style="font-size: 10pt"><b>Average Exercise Price USD</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>Issue Date</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>Expiry Date</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>No of Warrants</b></font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 47%; text-align: center"><font style="font-size: 10pt">$0.01 - $0.50</font></td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font-size: 10pt">Mar-19</font></td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font-size: 10pt">Mar-23</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font-size: 10pt">14,000</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">Mar-19</font></td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">Mar-24</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">3,921</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">Apr-19</font></td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">Apr-22</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">500</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">May-19</font></td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">May-21</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">10,000</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">Jul-19</font></td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">May-25</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">170,100</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">Aug-19</font></td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">Feb-25</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">285,714</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="text-align: right"><font style="font-size: 10pt">Aug-19</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="text-align: right"><font style="font-size: 10pt">Aug-24</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">22,857</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center"><font style="font-size: 10pt">$0.50 - $1.00</font></td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">Mar-19</font></td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">Mar-21</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">42,280</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; text-align: center"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="text-align: right"><font style="font-size: 10pt">Jul-20</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="text-align: right"><font style="font-size: 10pt">Jul-25</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">19,136,364</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center"><font style="font-size: 10pt">$1.50 - $2.00</font></td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">Nov-17</font></td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">Nov-21</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">2,000</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="text-align: right"><font style="font-size: 10pt">Oct-18</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="text-align: right"><font style="font-size: 10pt">Oct-21</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">20,000</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center"><font style="font-size: 10pt">$2.01 - $4.00</font></td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">Dec-17</font></td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">Dec-20</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">10,660</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="text-align: right"><font style="font-size: 10pt">Jun-18</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="text-align: right"><font style="font-size: 10pt">Jun-23</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">8,000</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt; text-align: center"><font style="font-size: 10pt">$4.01+</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="text-align: right"><font style="font-size: 10pt">May-18</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="text-align: right"><font style="font-size: 10pt">May-21</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">2,820</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>Total number of outstanding warrants as at 31 July 2020</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: right"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>19,729,216</b></font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>
</NAKD:DisclosureOfWarrantsOutstandingTextBlock>
<ifrs-full:DisclosureOfProvisionsExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"><font style="font-size: 10pt"><b>13</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif"><font style="font-size: 10pt"><b>Provisions</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>31 July 2020 <br /> NZ $000’s</b></font></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">31 January <br /> 2020 <br /> NZ $000’s</font></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Current:</font></td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 62%"><font style="font-size: 10pt">Other provisions</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font-size: 10pt"><b>8,841</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font-size: 10pt">5,205</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Make good</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>602</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">639</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>9,443</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">5,844</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>31 July 2020 <br /> NZ $000’s</b></font></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">31 January <br /> 2020 <br /> NZ $000’s</font></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Non-current:</font></td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 62%; padding-bottom: 1.5pt"><font style="font-size: 10pt">Make good</font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 16%; text-align: right"><font style="font-size: 10pt"><b>1,391</b></font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 16%; text-align: right"><font style="font-size: 10pt">1,796</font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>1,391</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">1,796</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Other provisions</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ$000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Make good</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZD$000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Total</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ$000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 46%"><font style="font-size: 10pt">Opening balance at 1 February 2020</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt">5,205</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt">2,435</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt">7,640</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Additional provisions recognised</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">5,717</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">26</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">5,743</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Amounts used during the year</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(1,983</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(439</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(2,422</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Exchange differences</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(98</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(29</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(127</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>Balance at 31 July 2020</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>8,841</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>1,993</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>10,834</b></font></td> <td style="padding-bottom: 2.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Opening balance at 1 August 2019</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">2,380</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">2,380</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Additional provisions recognised</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">5,205</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">8</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">5,213</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Amounts used during the year</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(6</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(6</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Other movements</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(69</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(69</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Exchange differences</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">-</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">122</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">122</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">Balance at 31 January 2020</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">5,205</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">2,435</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">7,640</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>Other provisions</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">On March 24, 2020, Timothy Connell filed a complaint against us, a subsidiary of ours, and Mr. Davis-Rice, alleging, among other things, that certain shares issued to him in satisfaction of a debt were not registered for resale as promised. Mr. Connell seeks rescission of the transaction. In addition to this, a claim by William Gibson and Ivory Castle Limited, was also provided for although no official complaint had been received by the Group at the date of this report. The total amount provided for is NZ$5.7m</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">In the prior year, the Group entered into an agreement terminating the license agreement with Heidi Klum. The termination agreement provides that we may continue selling existing Heidi Klum branded products, as well as Heidi Klum branded products manufactured on or prior to June 30, 2020 under existing contracts. The right to continue selling such products will continue until six months after the date of the termination agreement in the Northern Hemisphere and until 12 months after the date of the termination agreement in the Southern Hemisphere. The original terms of the termination fee to Heidi Klum in lieu of further royalties was payable in instalments through to 30 December 2020, however the Group has obtained an extension due to the impact of COVID-19.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>Make good</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">In accordance with certain lease agreements, the Group must refurbish and restore the lease premises to a condition agreed with the landlord at the end of the lease term or as prescribed. The provision has been calculated using a pre-tax discount rate of 2% (31 January 2020: 2%).</p>
</ifrs-full:DisclosureOfProvisionsExplanatory>
<NAKD:DisclosureOfDetailedInformationAboutProvisionsTextBlock contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>31 July 2020 <br /> NZ $000’s</b></font></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">31 January <br /> 2020 <br /> NZ $000’s</font></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Current:</font></td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 62%"><font style="font-size: 10pt">Other provisions</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font-size: 10pt"><b>8,841</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font-size: 10pt">5,205</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Make good</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>602</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">639</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>9,443</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">5,844</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>31 July 2020 <br /> NZ $000’s</b></font></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">31 January <br /> 2020 <br /> NZ $000’s</font></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Non-current:</font></td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 62%; padding-bottom: 1.5pt"><font style="font-size: 10pt">Make good</font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 16%; text-align: right"><font style="font-size: 10pt"><b>1,391</b></font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 16%; text-align: right"><font style="font-size: 10pt">1,796</font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>1,391</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">1,796</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>
</NAKD:DisclosureOfDetailedInformationAboutProvisionsTextBlock>
<NAKD:DisclosureOfDetailedInformationAboutReconciliationOfChangesInOtherProvisionsTextBlock contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Other provisions</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ$000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Make good</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZD$000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Total</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ$000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 46%"><font style="font-size: 10pt">Opening balance at 1 February 2020</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt">5,205</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt">2,435</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt">7,640</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Additional provisions recognised</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">5,717</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">26</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">5,743</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Amounts used during the year</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(1,983</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(439</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(2,422</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Exchange differences</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(98</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(29</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(127</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>Balance at 31 July 2020</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>8,841</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>1,993</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>10,834</b></font></td> <td style="padding-bottom: 2.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Opening balance at 1 August 2019</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">2,380</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">2,380</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Additional provisions recognised</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">5,205</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">8</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">5,213</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Amounts used during the year</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(6</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(6</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Other movements</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(69</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(69</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Exchange differences</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">-</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">122</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">122</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">Balance at 31 January 2020</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">5,205</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">2,435</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">7,640</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>
</NAKD:DisclosureOfDetailedInformationAboutReconciliationOfChangesInOtherProvisionsTextBlock>
<ifrs-full:DisclosureOfDetailedInformationAboutBorrowingsExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2020</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 January 2020</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Amounts due in less than one year:</font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 62%"><font style="font-size: 10pt">Bank loans</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font-size: 10pt"><b>16,700</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font-size: 10pt">17,900</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Debt issuance costs in relation to bank loan</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(405</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Other loan</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">1,315</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>16,295</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">19,215</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Amounts due after more than one year:</font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Convertible notes</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>22,387</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">19,698</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>38,682</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">19,698</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>38,682</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">38,913</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>
</ifrs-full:DisclosureOfDetailedInformationAboutBorrowingsExplanatory>
<ifrs-full:DisclosureOfBorrowingsExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"><font style="font-size: 10pt"><b>12</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif"><font style="font-size: 10pt"><b>Borrowings</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2020</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 January 2020</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Amounts due in less than one year:</font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 62%"><font style="font-size: 10pt">Bank loans</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font-size: 10pt"><b>16,700</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font-size: 10pt">17,900</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Debt issuance costs in relation to bank loan</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(405</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Other loan</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">1,315</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>16,295</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">19,215</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Amounts due after more than one year:</font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Convertible notes</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>22,387</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">19,698</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>38,682</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">19,698</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>38,682</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">38,913</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">The fair value of borrowings is not considered to be materially different to their carrying amounts.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>(a) Bank loans and loan covenants</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">On 12 March 2020, the Group entered into a Deed of Amendment with the Bank of New Zealand to extend its loan facility of NZD$16,700,000 (31 January 2020: NZD$17,900,000) until March 2022. Interest rate charges ranged between 4.6% and 5.26%. The facility includes guarantees and financial instruments totalling NZD$1,345,000.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Bank of New Zealand has the first ranking charge over all assets of the Group. Under the terms of the facility, the Group must meet specific covenant obligations namely sales and gross margin adverse variances to budget to be no greater than 15% and inventory to cover bank debt 1.35 times (increasing to 1.65 times from and including 31 July 2020). In the first six months of the year, the Group was on average in breach of all covenant measures. The extended borrowing has therefore been classified as a current liability as at 31 July 2020. Sales, gross margin and inventory were all negatively impacted by COVID-19 due to store closures and delayed inventory shipments from suppliers.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>(b) Convertible notes</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Convertible loan notes are initially recognised as a liability as the notes have the characteristics of a liability and are not converted into fixed, rather a variable number of shares. The Note holder can, in writing, cause the borrower to redeem any portion of the Note up to an agreed maximum monthly amount.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">In each of October, November and December 2019 and January, February, and April 2020, we completed a private placement of a convertible promissory note (each, a “Prior Note”) and a warrant to purchase ordinary shares to either St. George Investments LLC or Iliad Research and Trading L.P., which are affiliates of one another (together, the “Affiliated Holders”). Each private placement of a Prior Note was made pursuant to a Securities Purchase Agreement (an “SPA”) with the applicable Affiliated Holder. The aggregate purchase price of the Prior Notes was NZ$23.5m (US$15.5m). Each of the Prior Notes was issued with an original issue discount of 5%, and certain expenses of the Affiliated Holder were added to the balance of each Prior Note, for an aggregate original outstanding balance of NZ$24.8m (US$16.4m). As at July 31, 2020, the entire outstanding balance of the Prior Notes issued in October, November and December 2019 and January 2020, or approximately NZ$22.7m (US$15.0m), had been converted into 35,746,486 ordinary shares, and NZ$0.5m (US$0.4m) of the outstanding balance of the Prior Note issued in February 2020 had been converted into 1,875,670 ordinary shares. Each of the remaining Prior Notes issued in February and April 2020 bears interest at 20% per annum, compounded daily, and matures two years after its issuance.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>(b) Convertible notes (continued)</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">In July 2020, the Group completed a private placement of a convertible promissory note (the “July Note”) and a warrant to purchase ordinary shares (the “July Purchase Warrant”) to one of the Affiliated Holders, Iliad Research Trading L.P., pursuant to a Securities Purchase Agreement (the “July SPA”), for a purchase price of NZ$12.1m (US$8.0m). The July Note was issued with an original issue discount of 5%, and certain expenses of the Affiliated Holder were added to the balance of the July Note, for an original principal balance of NZ$12.8m (US$8.4m). The Group also granted a financing rebate to the Affiliated Holder, resulting in net proceeds to us of approximately NZ$10.9m (US$7.2m) from the sale of the July Note. The July Note accrues interest at the following rates: (i) for a period of 90 days starting on its issuance date, 2.0% per annum, (ii) for the next 90 days, 10.0% per annum and (iii) thereafter, 15.0% per annum. The July Note matures on the second anniversary of its issuance.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">As at July 31, 2020, the Group had a principal liability of $21.7m (US$14.5m) and an interest liability of $0.7m (US$0.5m) reflected on the balance sheet. Interest has been charged to the Statement of Profit or Loss. When a conversion option is exercised, the amount of conversion is taken to share capital, reducing the loan note balance.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Please refer to note 21 – subsequent events, for recent developments regarding convertible notes.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>(c) Other loans</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">On 3 July 2020, the balance (principle and interest) that existed at 31 January 2020 (US$1.1m, NZ$1.6m) was fully converted into 1,666,667 Naked ordinary shares at a price of US$0.66 by mutual consent.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>(d) Guarantees</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">A total of NZ$0.8m (January 2019: $0.7m) guarantees and financial instruments are covered under the BNZ bank facility.</p>
</ifrs-full:DisclosureOfBorrowingsExplanatory>
<ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"><font style="font-size: 10pt"><b>11</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif"><font style="font-size: 10pt"><b>Trade and Other Payables</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2020</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 January 2020</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Current:</font></td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 62%"><font style="font-size: 10pt">Trade payables</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font-size: 10pt"><b>7,842</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font-size: 10pt">10,407</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Accruals</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>5,007</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">8,593</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Employee benefit liabilities</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>4,326</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">3,430</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>17,175</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">22,430</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Trade and other payables are unsecured, non-interest bearing and are normally due within 30 days however some trade creditors are out of term as at 31 July 2020 and subsequent to the end of the financial period the Group has reduced the out of term trade creditors but further work is required to bring all of the creditors in term. The carrying amounts are considered to be a reasonable approximation of fair value.</p>
</ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory>
<NAKD:DisclosureOfDetailedInformationAboutTradeAndOtherCurrentPayablesTextBlock contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2020</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 January 2020</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Current:</font></td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 62%"><font style="font-size: 10pt">Trade payables</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font-size: 10pt"><b>7,842</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font-size: 10pt">10,407</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Accruals</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>5,007</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">8,593</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Employee benefit liabilities</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>4,326</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">3,430</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>17,175</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">22,430</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>
</NAKD:DisclosureOfDetailedInformationAboutTradeAndOtherCurrentPayablesTextBlock>
<ifrs-full:DisclosureOfIntangibleAssetsExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"><font style="font-size: 10pt"><b>10</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif"><font style="font-size: 10pt"><b>Intangible assets</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2020 </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">31 January 2020 <br /> NZ $000’s</font></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt"><b>Goodwill</b></font></td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 62%"><font style="font-size: 10pt">Cost</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font-size: 10pt"><b>5,901</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font-size: 10pt">6,091</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Accumulated impairment</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(5,901</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(6,091</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt"><b>Patents and licences</b></font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Cost</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>24,393</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">25,151</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Accumulated amortisation and impairment</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(3,623</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(3,489</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>20,770</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">21,662</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt"><b>Brands</b></font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Cost</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>12,303</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">12,032</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Accumulated amortisation and impairment</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(6,759</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(5,401</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>5,544</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">6,631</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt"><b>Software & Website</b></font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Cost</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>15,625</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">15,548</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Accumulated amortisation and impairment</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(15,542</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(15,548</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>83</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">-</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">Total intangible assets</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>26,397</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">28,293</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>(a) Movements in carrying amounts of intangible assets</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b> </b></p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Goodwill NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Patents and licences </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Brands </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Software & Website </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Total </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt"><b>For the 6 months ended 31 July 2020</b></font></td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 25%"><font style="font-size: 10pt">Balance at the beginning of the period</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right"><font style="font-size: 10pt"><b>   -</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right"><font style="font-size: 10pt"><b>21,662</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right"><font style="font-size: 10pt"><b>6,631</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right"><font style="font-size: 10pt"><b>28,293</b></font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Additions</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>86</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>86</b></font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Amortisation expense</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(228</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(228</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Impairment</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(1,253</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(1,253</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Foreign exchange movements</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(664</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>166</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(3</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(501</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>Closing value at 31 July 2020</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>20,770</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>5,544</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>83</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>26,397</b></font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"><b> </b></p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Goodwill NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Patents and licences </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Brands </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Software & Website</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Total </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt"><b>For the 6 months ended 31 January 2020</b></font></td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 25%"><font style="font-size: 10pt">Balance at the beginning of the period</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right"><font style="font-size: 10pt">   -</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right"><font style="font-size: 10pt">24,202</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right"><font style="font-size: 10pt">8,229</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right"><font style="font-size: 10pt">-</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right"><font style="font-size: 10pt">32,431</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Adjustments*</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(2,310</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">   -</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(2,310</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Amortisation expense</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(589</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(589</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Impairment</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(1,564</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(1,564</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Foreign exchange movements</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">-</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">359</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(34</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">-</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">325</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>Closing value at 31 January 2020</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">-</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">21,662</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">6,631</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">-</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">28,293</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">* 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.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"><b>(b) Impairment of goodwill</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt">For the purpose of impairment testing, goodwill is allocated to cash-generating units as below:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"><b>Description of cash-generating unit (CGU)</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>6 months to</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2020</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>6 months to </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2019 </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%; padding-bottom: 1.5pt"><font style="font-size: 10pt">United States</font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 16%; text-align: right"><font style="font-size: 10pt"><b>    -</b></font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 16%; text-align: right"><font style="font-size: 10pt"><b>2,480</b></font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>Impairment of goodwill</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>2,480</b></font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>Impairment assumption</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Goodwill on the merger of Naked Inc. was allocated to the Group’s operation in United States which is the cash generating unit (CGU) for the purpose of impairment testing. During the year ended 31 January 2020, goodwill was fully impaired resulting in a carrying value of $nil.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>(c) Impairment of patents & licences</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">In the prior period, the Group fully impaired the carrying value of patents and licence acquired as part of the Naked merger and partially impaired the Fredericks of Hollywood (FOH) licence which was acquired on 8 December 2018 as part of the Stock Purchase Agreement with the shareholders of FOH Online Corp Inc.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>6 months to</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2020</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>6 months to </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2019 </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%"><font style="font-size: 10pt">FOH licence</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font-size: 10pt"><b>     -</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font-size: 10pt"><b>1,914</b></font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Naked patents & licence</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>123</b></font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>Impairment of patents & licences</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>2,037</b></font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>Impairment assumptions</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Management has determined the recoverable amount of the FOH licence asset by assessing the fair value less cost of disposal (FVLCOD) of the underlying assets. Management has prepared cash flow forecast for the remaining term of licence ownership, which is 48.5 years from 31 July 2020 (31 July 2019: 49.5 years). These calculations use cash flow projections based on financial budgets approved by management covering a five-year period. Cash flows beyond the five-year period are extrapolated using the estimated growth rates shown below. These growth rates do not exceed the long-term average growth rates for the industry. The result of the impairment assessment is that the carrying value of the FOH licence does not exceed the fair value less costs to sell.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Management’s approach and the key assumptions used to determine the FVLCOD were as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Sales growth: 14% in FY2022 and 10% between FY2023 and FY2026</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Net margin: 37% to 45% between FY2022 and FY2026</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">EBITDA margin: 16% to 29% between FY2022 to FY026</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Post-tax discount rate (%): 10.5%</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Long term sales growth rate beyond year 5 (%): 1.0%</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>(d) Impairment for indefinite-life brand intangibles</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Brand intangible assets represent brands historically acquired by the Group and include Pleasure State, Davenport, Lovable and Naked.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"><b> </b></p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>6 months to</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2020</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>6 months to </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2019 </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%"><font style="font-size: 10pt">Pleasure State</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font-size: 10pt"><b>1,253</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Naked</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>2,130</b></font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>Impairment for indefinite-lived brand intangibles</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>1,253</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>2,130</b></font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>Impairment assumptions</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Management has determined the recoverable amount of the indefinite-life brand assets by assessing the fair value less cost of disposal (FVLCOD) of the underlying assets. The relief from royalty method adopted to complete the valuation determines, in lieu of ownership, the cost that would be required to obtain comparable rights to use the asset via a third-party licence arrangement. These calculations use cash flow projections based on financial budgets approved by management covering a five-year period. Cash flows beyond the five-year period are extrapolated using the estimated growth rates shown below. These growth rates do not exceed the long-term average growth rates for the industry. The result of our impairment assessment is that the carrying value has exceeded the fair value less costs to sell by $1.3m. As such, the indefinite-lived brand assets have been partially impaired for the period ended 31 July 2020.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Management’s approach and the key assumptions used to determine the FVLCOD were as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Sales growth: 12% to 138% in FY2022 and 3% to 8% between FY2023 to FY2026 (31 January 2020: 2.5%)</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Royalty rate: 5.0% (31 January 2020: 5.0%)</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Cash flow - revenue forecast period: 5 years (31 January 2020: 5 years)</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Post-tax discount rate (%) for US brands*: 0% (31 January 2020: 10.5%)</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Post-tax discount rate (%) for NZ brands: 13.85% (31 January 2020: 11.75%)</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Long term sales growth rate (%): 1% (31 January 2020: 2%)</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">The growth rate range is significantly higher in FY2022 to reflect that the Company is operating in a highly dynamic environment and the current period performance has been impacted by COVID-19 and the sales is estimated to grow to the levels more akin to those in FY2020.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">*On 28 January 2020, Naked Brand Group Limited agreed to sell all of its rights, title and interest in the trademarks related to the “Naked” and “NKD” brands to Gogogo SRL for a consideration of US $0.6m. The Group therefore does not own a US brand.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>Impact of possible changes in key assumptions</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">The directors have made judgements and estimates to assess indefinite-lived brand assets for impairment. Should these judgements and estimates not occur the resulting carrying amount may decrease.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">The carrying amounts of the indefinite-lived brand intangible assets are sensitive to assumptions used in the impairment test calculations including the post-tax discount rate, long-term sales growth rate and sales forecast.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt">The table below illustrates the impact on the carrying value following changes in the following assumptions:-</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>NZ $000’s</b></font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 79%"><font style="font-size: 10pt">- 33 basis points increase in discount rate</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 18%; text-align: right"><font style="font-size: 10pt"><b>(164</b></font></td> <td style="width: 1%"><font style="font-size: 10pt"><b>)</b></font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">- 70 basis points decrease in long-term sales growth</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(66</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">- 500 basis points decrease in long-term sales forecast</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(318</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>(e)       Impairment of software</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">There is no further impairment charge relating to software (2019: $0.2m) as the carrying value was written down to $nil in the prior year.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>6 months to</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2020</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>6 months to </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2019 </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%; padding-bottom: 1.5pt"><font style="font-size: 10pt">Software</font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 16%; text-align: right"><font style="font-size: 10pt"><b>    -</b></font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 16%; text-align: right"><font style="font-size: 10pt"><b>202</b></font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>Impairment of software</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>202</b></font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>
</ifrs-full:DisclosureOfIntangibleAssetsExplanatory>
<ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2020 </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">31 January 2020 <br /> NZ $000’s</font></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt"><b>Goodwill</b></font></td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 62%"><font style="font-size: 10pt">Cost</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font-size: 10pt"><b>5,901</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font-size: 10pt">6,091</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Accumulated impairment</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(5,901</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(6,091</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt"><b>Patents and licences</b></font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Cost</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>24,393</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">25,151</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Accumulated amortisation and impairment</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(3,623</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(3,489</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>20,770</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">21,662</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt"><b>Brands</b></font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Cost</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>12,303</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">12,032</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Accumulated amortisation and impairment</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(6,759</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(5,401</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>5,544</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">6,631</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt"><b>Software & Website</b></font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Cost</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>15,625</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">15,548</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Accumulated amortisation and impairment</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(15,542</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(15,548</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>83</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">-</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">Total intangible assets</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>26,397</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">28,293</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>
</ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory>
<NAKD:DisclousureOfDetailedInformationAboutMovementsInCarryingAmountsOfIntangibleAssetsTextBlock contextRef="From2020-02-01to2020-07-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>(a) Movements in carrying amounts of intangible assets</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b> </b></p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Goodwill NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Patents and licences </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Brands </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Software & Website </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Total </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt"><b>For the 6 months ended 31 July 2020</b></font></td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 25%"><font style="font-size: 10pt">Balance at the beginning of the period</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right"><font style="font-size: 10pt"><b>   -</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right"><font style="font-size: 10pt"><b>21,662</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right"><font style="font-size: 10pt"><b>6,631</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right"><font style="font-size: 10pt"><b>28,293</b></font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Additions</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>86</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>86</b></font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Amortisation expense</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(228</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(228</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Impairment</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(1,253</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(1,253</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Foreign exchange movements</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(664</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>166</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(3</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(501</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>Closing value at 31 July 2020</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>20,770</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>5,544</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>83</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>26,397</b></font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"><b> </b></p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Goodwill NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Patents and licences </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Brands </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Software & Website</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Total </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt"><b>For the 6 months ended 31 January 2020</b></font></td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 25%"><font style="font-size: 10pt">Balance at the beginning of the period</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right"><font style="font-size: 10pt">   -</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right"><font style="font-size: 10pt">24,202</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right"><font style="font-size: 10pt">8,229</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right"><font style="font-size: 10pt">-</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right"><font style="font-size: 10pt">32,431</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Adjustments*</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(2,310</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">   -</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(2,310</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Amortisation expense</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(589</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(589</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Impairment</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(1,564</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(1,564</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Foreign exchange movements</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">-</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">359</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(34</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">-</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">325</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>Closing value at 31 January 2020</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">-</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">21,662</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">6,631</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">-</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">28,293</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">* 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.</p>
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<ifrs-full:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesExplanatory contextRef="From2020-02-01to2020-07-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt">For the purpose of impairment testing, goodwill is allocated to cash-generating units as below:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"><b>Description of cash-generating unit (CGU)</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>6 months to</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2020</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>6 months to </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2019 </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%; padding-bottom: 1.5pt"><font style="font-size: 10pt">United States</font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 16%; text-align: right"><font style="font-size: 10pt"><b>    -</b></font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 16%; text-align: right"><font style="font-size: 10pt"><b>2,480</b></font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>Impairment of goodwill</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>2,480</b></font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>
</ifrs-full:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesExplanatory>
<NAKD:DisclosureOfImpairmentOfIntangibleAssetsTextBlock contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>6 months to</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2020</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>6 months to </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2019 </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%"><font style="font-size: 10pt">FOH licence</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font-size: 10pt"><b>     -</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font-size: 10pt"><b>1,914</b></font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Naked patents & licence</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>123</b></font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>Impairment of patents & licences</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>2,037</b></font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="margin-top: 0; margin-bottom: 0"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>6 months to</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2020</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>6 months to </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2019 </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%"><font style="font-size: 10pt">Pleasure State</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font-size: 10pt"><b>1,253</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Naked</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>2,130</b></font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>Impairment for indefinite-lived brand intangibles</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>1,253</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>2,130</b></font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="margin-top: 0; margin-bottom: 0"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>6 months to</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2020</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>6 months to </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2019 </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%; padding-bottom: 1.5pt"><font style="font-size: 10pt">Software</font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 16%; text-align: right"><font style="font-size: 10pt"><b>    -</b></font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 16%; text-align: right"><font style="font-size: 10pt"><b>202</b></font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>Impairment of software</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>202</b></font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>
</NAKD:DisclosureOfImpairmentOfIntangibleAssetsTextBlock>
<NAKD:DisclosureOfDetailedInformationAboutImpairmentOfIndefinitelivedBrandIntangiblesExplanatory contextRef="From2020-02-01to2020-07-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt">The table below illustrates the impact on the carrying value following changes in the following assumptions:-</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>NZ $000’s</b></font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 79%"><font style="font-size: 10pt">- 33 basis points increase in discount rate</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 18%; text-align: right"><font style="font-size: 10pt"><b>(164</b></font></td> <td style="width: 1%"><font style="font-size: 10pt"><b>)</b></font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">- 70 basis points decrease in long-term sales growth</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(66</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">- 500 basis points decrease in long-term sales forecast</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(318</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td></tr> </table>
</NAKD:DisclosureOfDetailedInformationAboutImpairmentOfIndefinitelivedBrandIntangiblesExplanatory>
<NAKD:DisclosureOfRightofuseAssetsTextBlock contextRef="From2020-02-01to2020-07-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Right-of-use assets related to leased properties that do not meet the definition of investment property are presented as property, plant and equipment (see note 8).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: right"><font style="font-size: 10pt"><b>Land & Buildings</b></font></td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"><font style="font-size: 10pt"><b>Plant, furniture, fittings and motor vehicles</b></font></td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"><font style="font-size: 10pt"><b>Total</b></font></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>NZ $000’s</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>NZ $000’s</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>NZ $000’s</b></font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 46%"><font style="font-size: 10pt">Balance as at 1 February</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt">23,392</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt">417</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt">23,809</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Additions to right-of-use-assets</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">2,344</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">2,344</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Depreciation charge for the period</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(3,582</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(61</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(3,643</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Impairment of right-of-use assets</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(1,221</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(1,221</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Foreign exchange movements</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(6</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">-</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(6</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>Balance at 31 July 2020</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>20,927</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>356</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>21,283</b></font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>
</NAKD:DisclosureOfRightofuseAssetsTextBlock>
<NAKD:DisclosureOfAmountsRecognisedInProfitOrLossTextBlock contextRef="From2020-02-01to2020-07-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>Amounts recognised in profit or loss</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: right"><font style="font-size: 10pt"><b>31 July 2020</b></font></td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"><font style="font-size: 10pt"><b>31 July 2019</b></font></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>NZ $000’s</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>NZ $000’s</b></font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 62%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"> </td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">Interest of lease liabilities (Note 6b)</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">713</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">857</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>
</NAKD:DisclosureOfAmountsRecognisedInProfitOrLossTextBlock>
<ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"><font style="font-size: 10pt"><b>9</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif"><font style="font-size: 10pt"><b>Right-of-use assets</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">The Group leases warehouse, retail and office facilities. The leases typically run for a period of 3 years with an option to renew the lease after that date. Lease payments are renegotiated every resigning period to reflect market rentals. Some leases provide for additional rent payments that are based on changes in local price indices. For certain leases, the Group is restricted from entering into any sub-leasing arrangements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">The Group also leases IT equipment and other point of sale equipment.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Information about leases for which the Group is a lessee is presented below:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>Right-of-use assets</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Right-of-use assets related to leased properties that do not meet the definition of investment property are presented as property, plant and equipment (see note 8).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: right"><font style="font-size: 10pt"><b>Land & Buildings</b></font></td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"><font style="font-size: 10pt"><b>Plant, furniture, fittings and motor vehicles</b></font></td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"><font style="font-size: 10pt"><b>Total</b></font></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>NZ $000’s</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>NZ $000’s</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>NZ $000’s</b></font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 46%"><font style="font-size: 10pt">Balance as at 1 February</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt">23,392</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt">417</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt">23,809</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Additions to right-of-use-assets</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">2,344</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">2,344</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Depreciation charge for the period</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(3,582</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(61</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(3,643</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Impairment of right-of-use assets</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(1,221</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(1,221</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Foreign exchange movements</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(6</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">-</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(6</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>Balance at 31 July 2020</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>20,927</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>356</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>21,283</b></font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">During the period, the Group reviewed its outstanding lease commitments in conjunction with the cash flow projections of ease store lease. As a result of this review, the Group impaired the right-of-use assets relating to 3 retail stores.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>Amounts recognised in profit or loss</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: right"><font style="font-size: 10pt"><b>31 July 2020</b></font></td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"><font style="font-size: 10pt"><b>31 July 2019</b></font></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>NZ $000’s</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>NZ $000’s</b></font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 62%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"> </td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">Interest of lease liabilities (Note 6b)</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">713</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">857</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>Extension options</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Some property leases contain extension options exercisable by the Group up to one year before the end of the non-cancellable contract period. Where practicable, the Group seeks to include extension options in new leases to provide operational flexibility. The extension options held are exercisable only by the Group and not by the lessors. The Group assesses at lease commencement date whether it is reasonably certain to exercise the extension options. The Group reassesses whether it is reasonably certain to exercise the options if there is a significant event or significant changes in circumstances within its control.</p>
</ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory>
<ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"><font style="font-size: 10pt"><b>8</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif"><font style="font-size: 10pt"><b>Property, plant and equipment</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"><b> </b></p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2020 </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">31 January 2020 <br /> NZ $000’s</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Leasehold improvements</font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 64%"><font style="font-size: 10pt">At cost</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt"><b>9,045</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt">11,456</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Accumulated depreciation</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(8,195</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(9,690</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>850</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">1,766</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Plant, furniture, fittings and motor vehicles</font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">At cost</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>24,960</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">24,850</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Accumulated depreciation</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(23,724</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(23,579</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>1,236</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">1,271</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>2,086</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">3,037</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>(a) Movements in carrying amounts of property, plant and equipment</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Movement in the carrying amounts for each class of property, plant and equipment between the beginning and the end of the current financial period:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Leasehold improvements</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Plant, furniture, fittings and motor vehicles</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ$000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Total</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt"><b>For the 6 months ended 31 July 2020</b></font></td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 46%"><font style="font-size: 10pt">Balance at the beginning of the period</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt"><b>1,766</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt"><b>1,271</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt"><b>3,037</b></font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Additions</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>23</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>157</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>180</b></font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Disposals</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(131</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(3</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(134</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Depreciation expense</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(500</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(189</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(689</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Impairment</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(341</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(341</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Foreign exchange movements</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>33</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>33</b></font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>Closing value at 31 July 2020</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>850</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>1,236</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>2,086</b></font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"><b> </b></p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Leasehold improvements</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Plant, furniture, fittings and motor vehicles</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ$000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Total</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt"><b>For the 6 months ended 31 January 2020</b></font></td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 46%"><font style="font-size: 10pt">Balance at the beginning of the period</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt">2,665</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt">1,526</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt">4,191</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Additions</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">191</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">498</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">689</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Disposals</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(28</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(295</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(323</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Depreciation expense</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(220</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(905</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(1,125</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Reclassification</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(719</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">719</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Impairment</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(213</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(278</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(491</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Foreign exchange movements</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">90</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">6</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">96</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>Closing value at 31 January 2020</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">1,766</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">1,271</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">3,037</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">During the period, the Group reviewed the profitability of its stores and as a result of the review, assets relating to 2 retail stores were fully impaired as the carry value was greater than the cash flow projections.</p>
</ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory>
<ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2020 </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">31 January 2020 <br /> NZ $000’s</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Leasehold improvements</font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 64%"><font style="font-size: 10pt">At cost</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt"><b>9,045</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt">11,456</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Accumulated depreciation</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(8,195</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(9,690</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>850</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">1,766</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Plant, furniture, fittings and motor vehicles</font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">At cost</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>24,960</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">24,850</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Accumulated depreciation</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(23,724</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(23,579</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>1,236</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">1,271</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>2,086</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">3,037</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>
</ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory>
<NAKD:DisclosureOfDetailedInformationAboutMovementsInCarryingAmountsOfPropertyPlantAndEquipmentTextBlock contextRef="From2020-02-01to2020-07-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Movement in the carrying amounts for each class of property, plant and equipment between the beginning and the end of the current financial period:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Leasehold improvements</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Plant, furniture, fittings and motor vehicles</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ$000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Total</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt"><b>For the 6 months ended 31 July 2020</b></font></td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 46%"><font style="font-size: 10pt">Balance at the beginning of the period</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt"><b>1,766</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt"><b>1,271</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt"><b>3,037</b></font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Additions</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>23</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>157</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>180</b></font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Disposals</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(131</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(3</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(134</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Depreciation expense</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(500</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(189</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(689</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Impairment</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(341</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(341</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Foreign exchange movements</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>33</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>33</b></font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>Closing value at 31 July 2020</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>850</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>1,236</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>2,086</b></font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"><b> </b></p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Leasehold improvements</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Plant, furniture, fittings and motor vehicles</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ$000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Total</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt"><b>For the 6 months ended 31 January 2020</b></font></td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 46%"><font style="font-size: 10pt">Balance at the beginning of the period</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt">2,665</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt">1,526</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt">4,191</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Additions</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">191</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">498</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">689</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Disposals</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(28</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(295</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(323</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Depreciation expense</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(220</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(905</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(1,125</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Reclassification</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(719</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">719</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Impairment</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(213</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(278</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(491</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Foreign exchange movements</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">90</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">6</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">96</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>Closing value at 31 January 2020</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">1,766</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">1,271</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">3,037</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>
</NAKD:DisclosureOfDetailedInformationAboutMovementsInCarryingAmountsOfPropertyPlantAndEquipmentTextBlock>
<NAKD:DisclosureOfDetailedInformationAboutReconciliationOfSegmentRevenueToConsolidatedStatementsOfProfitOrLossAndOtherComprehensiveIncomeTextBlock contextRef="From2020-02-01to2020-07-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><i>Reconciliation of segment revenue to consolidated statements of profit or loss and other comprehensive income:</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"><i> </i></p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>6 months to </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2020 </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">6 months to <br /> 31 July 2019 <br /> NZ $000’s</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 64%"><font style="font-size: 10pt">Total segment revenue</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt"><b>38,202</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt">47,809</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Intersegment eliminations</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(3,638</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(5,715</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>Total external revenue</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>34,564</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">42,094</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>
</NAKD:DisclosureOfDetailedInformationAboutReconciliationOfSegmentRevenueToConsolidatedStatementsOfProfitOrLossAndOtherComprehensiveIncomeTextBlock>
<NAKD:DisclosureOfDetailedInformationAboutReconciliationOfSegmentEarningsBeforeInterestTaxDepreciationAndAmortisationToConsolidatedStatementsOfProfitOrLossAndOtherComprehensiveIncomeTextBlock contextRef="From2020-02-01to2020-07-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Management 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.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>6 months to </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2020 </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">6 months to <br /> 31 July 2019 <br /> NZ $000’s</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 64%"><font style="font-size: 10pt">Adjusted EBITDA</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt"><b>(1,313</b></font></td> <td style="width: 1%"><font style="font-size: 10pt"><b>)</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt">(9,758</font></td> <td style="width: 1%"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Other reconciling items</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(17,100</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(18,210</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Income tax expense</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(41</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(761</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>Total net loss after tax</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>(18,454</b></font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">(28,729</font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">)</font></td></tr> </table>
</NAKD:DisclosureOfDetailedInformationAboutReconciliationOfSegmentEarningsBeforeInterestTaxDepreciationAndAmortisationToConsolidatedStatementsOfProfitOrLossAndOtherComprehensiveIncomeTextBlock>
<ifrs-full:DisclosureOfGeographicalAreasExplanatory contextRef="From2020-02-01to2020-07-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">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.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>6 months to </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2020 </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">6 months to <br /> 31 July 2019 <br /> NZ $000’s</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 64%"><font style="font-size: 10pt">New Zealand</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt"><b>13,644</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt">14,876</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Australia</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>7,600</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">9,825</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">United States</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>12,998</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">17,079</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Europe</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>322</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">314</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>34,564</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">42,094</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>
</ifrs-full:DisclosureOfGeographicalAreasExplanatory>
<NAKD:DisclosureOfDetailedInformationAboutSegmentPerformanceTextBlock contextRef="From2020-02-01to2020-07-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>Segment performance</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"><b> </b></p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td style="text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; padding-left: 18pt; text-align: right"><font style="font-size: 10pt"><b>Retail<br /> NZ $000’s</b></font></td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>Wholesale NZ $000’s</b></font></td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>e-commerce NZ $000’s</b></font></td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>Unallocated NZ $000’s</b></font></td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Total</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt"><b>For the 6 months ended 31 July 2020</b></font></td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 25%; padding-bottom: 1.5pt"><font style="font-size: 10pt">Revenue from external customers</font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: right"><font style="font-size: 10pt"><b>14,863</b></font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: right"><font style="font-size: 10pt"><b>2,735</b></font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: right"><font style="font-size: 10pt"><b>16,966</b></font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: right"><font style="font-size: 10pt">-</font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: right"><font style="font-size: 10pt"><b>34,564</b></font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>14,863</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>2,735</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>16,966</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>34,564</b></font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Cost of sales</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(6,701</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(2,071</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(11,280</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(375</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(20,427</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt"><b>Gross margin</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>8,162</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>664</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>5,686</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(375</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>14,137</b></font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Other segment expenses*</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(7,577</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(551</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(6,001</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(14,129</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt"><i>Unallocated expenses</i></font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Administrative expenses</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(403</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(403</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Corporate expenses</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(3,957</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(3,957</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Other income</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">3,162</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">3,162</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Rent concessions received</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">722</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">722</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Other foreign exchange loss</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(845</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(845</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>Adjusted EBITDA</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>585</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>113</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>(315</b></font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>(1,696</b></font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>(1,313</b></font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>)</b></font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Brand transition, restructure and transaction expenses</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(8,326</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(8,326</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Finance expense</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(4,158</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(4,158</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Impairment expense</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(2,815</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(2,815</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Depreciation and amortisation</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(4,560</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(4,560</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Unrealised foreign exchange gain/(loss)</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">2,759</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">2,759</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>Profit/(loss) after income tax</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>585</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>113</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(315</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(18,796</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(18,413</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Income tax expense</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(41</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(41</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>Profit/(loss) after income tax</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>585</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>113</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(315</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(18,837</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(18,454</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt">* Other segment expenses relate to brand management expenses and some corporate expenses.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Retail </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>Wholesale NZ $000’s</b></font></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>e-commerce NZ $000’s</b></font></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>Unallocated NZ $000’s</b></font></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Total</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt"><b>For the 6 months ended 31 July 2019</b></font></td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 25%; padding-bottom: 1.5pt"><font style="font-size: 10pt">Revenue from external customers</font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: right"><font style="font-size: 10pt"><b>19,000</b></font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: right"><font style="font-size: 10pt"><b>8,414</b></font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: right"><font style="font-size: 10pt"><b>14,680</b></font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: right"><font style="font-size: 10pt">-</font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: right"><font style="font-size: 10pt"><b>42,094</b></font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>19,000</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>8,414</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>14,680</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>42,094</b></font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Cost of sales</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(9,827</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(5,869</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(10,417</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(2,016</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(28,129</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt"><b>Gross margin</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>9,173</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>2,545</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>4,263</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(2,016</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>13,965</b></font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Other segment expenses*</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(7,646</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(3,365</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(6,169</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(17,180</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt"><i>Unallocated expenses</i></font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Administrative expenses</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(558</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(558</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Corporate expenses</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(5,656</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(5,656</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Other foreign exchange loss</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(329</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(329</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>Adjusted EBITDA</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>1,527</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>(820</b></font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>(1,906</b></font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>(8,559</b></font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>(9,758</b></font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>)</b></font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Brand transition, restructure and transaction expenses</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(5,846</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(5,846</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Finance expense</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(2,230</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(2,230</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Impairment expense</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(6,849</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(6,849</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Depreciation and amortisation</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(4,567</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(4,567</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Fair value gain on foreign exchange contracts</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">729</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">729</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Unrealised foreign exchange gain/(loss)</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">553</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">553</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>Profit/(loss) after income tax</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>1,527</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(820</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(1,906</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(26,769</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(27,968</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Income tax expense</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(761</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(761</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>Profit/(loss) after income tax</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>1,527</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(820</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(1,906</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(27,530</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(28,729</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">* Other segment expenses relate to brand management expenses and some corporate expenses.</p>
</NAKD:DisclosureOfDetailedInformationAboutSegmentPerformanceTextBlock>
<ifrs-full:DisclosureOfOperatingSegmentsExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"><font style="font-size: 10pt"><b>7</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif"><font style="font-size: 10pt"><b>Operating Segment</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>Segment information</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>Identification of reportable operating segments</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">The consolidated entity’s Directors examined the group’s performance from both sales channel and geographical perspective and identified three reportable segments being retail, wholesale, and e-commerce.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><i>Retail</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">This segment covers retail and outlet stores located in Australia and New Zealand.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><i>Wholesale</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">This segment covers wholesale intimates apparel to customers in New Zealand, Australia, Europe and USA.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><i>E-commerce</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">This segment covers the group’s online retail activities. E-commerce revenue includes revenue from a US brand called Fredericks of Hollywood (FOH) for which Bendon Limited currently has a licence agreement.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">These operating segments are based on the internal reports that are reviewed and used by the Chief Executive Officer (who is identified as the Chief Operating Decision Makers (‘CODM’)) in assessing performance and in determining the allocation of resources.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">The CODM reviews segment EBITDA (earnings before interest, tax, depreciation and amortisation). The accounting policies adopted for internal reporting to the CODM are consistent with those adopted in the financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">EBITDA is a financial measure which is not prescribed by IFRS and represents the profit adjusted for specific non-cash and significant items. The directors consider EBITDA to reflect the core earnings of the consolidated entity.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">The information reported to the CODM is on a monthly basis.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>Other Costs and Business Activities</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Certain costs are not allocated to our reporting segment results, such as costs associated.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Corporate overheads, which is responsible for centralized functions such as information technology, facilities, legal, finance, human resources, business development, and procurement. These costs also include compensation costs and other miscellaneous operating expenses not charged to our operating segments, as well as interest and tax income and expense.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">These costs are included within “unallocated” segment in our segment performance.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>Other assets and liabilities</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">We manage our assets and liabilities on a Group basis, not by segment. CODM does not regularly review any asset or liability information by segment and its preparation is impracticable. Accordingly, we do not report asset and liability information by segment.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>(a) Reconciliations</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><i>Reconciliation of segment revenue to consolidated statements of profit or loss and other comprehensive income:</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"><i> </i></p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>6 months to </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2020 </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">6 months to <br /> 31 July 2019 <br /> NZ $000’s</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 64%"><font style="font-size: 10pt">Total segment revenue</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt"><b>38,202</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt">47,809</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Intersegment eliminations</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(3,638</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(5,715</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>Total external revenue</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>34,564</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">42,094</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt">Intersegment revenue is recognition of inventory moving between New Zealand and Australia.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>(b) Reconciliations</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><i>Reconciliation of segment EBITDA to the consolidated statements of profit or loss and other comprehensive income:</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Management 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.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>6 months to </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2020 </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">6 months to <br /> 31 July 2019 <br /> NZ $000’s</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 64%"><font style="font-size: 10pt">Adjusted EBITDA</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt"><b>(1,313</b></font></td> <td style="width: 1%"><font style="font-size: 10pt"><b>)</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt">(9,758</font></td> <td style="width: 1%"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Other reconciling items</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(17,100</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(18,210</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Income tax expense</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(41</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(761</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>Total net loss after tax</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>(18,454</b></font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">(28,729</font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">)</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Any other reconciling items includes brand transition, finance expenses, impairment expense, depreciation and amortisation, fair value gain/loss on foreign exchange contracts, and unrealised foreign exchange gain/loss that cannot be allocated to segments.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"><b>(c) Geographical information</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">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.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>6 months to </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2020 </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">6 months to <br /> 31 July 2019 <br /> NZ $000’s</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 64%"><font style="font-size: 10pt">New Zealand</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt"><b>13,644</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt">14,876</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Australia</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>7,600</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">9,825</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">United States</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>12,998</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">17,079</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Europe</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>322</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">314</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>34,564</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">42,094</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>(d) Segment performance</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"><b> </b></p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td style="text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; padding-left: 18pt; text-align: right"><font style="font-size: 10pt"><b>Retail<br /> NZ $000’s</b></font></td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>Wholesale NZ $000’s</b></font></td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>e-commerce NZ $000’s</b></font></td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>Unallocated NZ $000’s</b></font></td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Total</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt"><b>For the 6 months ended 31 July 2020</b></font></td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 25%; padding-bottom: 1.5pt"><font style="font-size: 10pt">Revenue from external customers</font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: right"><font style="font-size: 10pt"><b>14,863</b></font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: right"><font style="font-size: 10pt"><b>2,735</b></font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: right"><font style="font-size: 10pt"><b>16,966</b></font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: right"><font style="font-size: 10pt">-</font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: right"><font style="font-size: 10pt"><b>34,564</b></font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>14,863</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>2,735</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>16,966</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>34,564</b></font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Cost of sales</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(6,701</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(2,071</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(11,280</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(375</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(20,427</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt"><b>Gross margin</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>8,162</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>664</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>5,686</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(375</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>14,137</b></font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Other segment expenses*</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(7,577</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(551</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(6,001</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(14,129</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt"><i>Unallocated expenses</i></font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Administrative expenses</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(403</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(403</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Corporate expenses</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(3,957</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(3,957</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Other income</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">3,162</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">3,162</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Rent concessions received</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">722</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">722</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Other foreign exchange loss</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(845</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(845</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>Adjusted EBITDA</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>585</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>113</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>(315</b></font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>(1,696</b></font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>(1,313</b></font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>)</b></font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Brand transition, restructure and transaction expenses</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(8,326</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(8,326</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Finance expense</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(4,158</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(4,158</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Impairment expense</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(2,815</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(2,815</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Depreciation and amortisation</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(4,560</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(4,560</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Unrealised foreign exchange gain/(loss)</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">2,759</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">2,759</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>Profit/(loss) after income tax</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>585</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>113</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(315</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(18,796</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(18,413</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Income tax expense</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(41</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(41</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>Profit/(loss) after income tax</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>585</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>113</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(315</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(18,837</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(18,454</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt">* Other segment expenses relate to brand management expenses and some corporate expenses.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>(e) Segment performance</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"><b> </b></p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Retail </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>Wholesale NZ $000’s</b></font></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>e-commerce NZ $000’s</b></font></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>Unallocated NZ $000’s</b></font></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>Total</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt"><b>For the 6 months ended 31 July 2019</b></font></td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 25%; padding-bottom: 1.5pt"><font style="font-size: 10pt">Revenue from external customers</font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: right"><font style="font-size: 10pt"><b>19,000</b></font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: right"><font style="font-size: 10pt"><b>8,414</b></font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: right"><font style="font-size: 10pt"><b>14,680</b></font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: right"><font style="font-size: 10pt">-</font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: right"><font style="font-size: 10pt"><b>42,094</b></font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>19,000</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>8,414</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>14,680</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>42,094</b></font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Cost of sales</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(9,827</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(5,869</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(10,417</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(2,016</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(28,129</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt"><b>Gross margin</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>9,173</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>2,545</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>4,263</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(2,016</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>13,965</b></font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Other segment expenses*</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(7,646</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(3,365</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(6,169</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(17,180</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt"><i>Unallocated expenses</i></font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Administrative expenses</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(558</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(558</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Corporate expenses</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(5,656</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(5,656</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Other foreign exchange loss</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(329</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(329</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>Adjusted EBITDA</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>1,527</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>(820</b></font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>(1,906</b></font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>(8,559</b></font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>(9,758</b></font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>)</b></font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Brand transition, restructure and transaction expenses</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(5,846</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(5,846</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Finance expense</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(2,230</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(2,230</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Impairment expense</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(6,849</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(6,849</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Depreciation and amortisation</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(4,567</font></td> <td><font style="font-size: 10pt">)</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(4,567</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Fair value gain on foreign exchange contracts</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">729</font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">729</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Unrealised foreign exchange gain/(loss)</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">553</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">553</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>Profit/(loss) after income tax</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>1,527</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(820</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(1,906</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(26,769</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(27,968</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Income tax expense</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(761</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(761</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>Profit/(loss) after income tax</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>1,527</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(820</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(1,906</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(27,530</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(28,729</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">* Other segment expenses relate to brand management expenses and some corporate expenses.</p>
</ifrs-full:DisclosureOfOperatingSegmentsExplanatory>
<ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"><font style="font-size: 10pt"><b>6</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif"><font style="font-size: 10pt"><b>Profit and loss information</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt">(a)    Revenue from continuing operations</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"><b> </b></p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>6 months to </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2020 </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">6 months to <br /> 31 July 2019 <br /> NZ $000’s</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%"><font style="font-size: 10pt">Gross revenue</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font-size: 10pt"><b>35,144</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font-size: 10pt">47,809</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Rebates</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(580</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(5,715</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>34,564</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">42,094</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Sale of goods</font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">- Retail</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>14,863</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">19,000</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">- Wholesale</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>2,735</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">8,414</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">- E-commerce</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>16,966</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">14,680</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>34,564</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">42,094</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><i>Disaggregation of revenue</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">The Group derives its revenue from the transfer of goods at a point in time. The table above provides a breakdown of revenue by major business line. The categories above depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic data. As disclosed in Note 7, the Group has three operating segments.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"><b>(b)    Significant items</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">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:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>6 months to </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2020 </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">6 months to <br /> 31 July 2019 <br /> NZ $000’s</font></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Other income</font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 64%; padding-bottom: 2.5pt; padding-left: 10pt"><font style="font-size: 10pt">- Government subsides</font></td> <td style="width: 1%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double; width: 1%"> </td> <td style="border-bottom: black 2.25pt double; width: 15%; text-align: right"><font style="font-size: 10pt"><b>3,162</b></font></td> <td style="width: 1%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double; width: 1%"> </td> <td style="border-bottom: black 2.25pt double; width: 15%; text-align: right"><font style="font-size: 10pt">-</font></td> <td style="width: 1%; padding-bottom: 2.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Finance expenses</font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt"><font style="font-size: 10pt">- Interest expense on external borrowings</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(958</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(496</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt"><font style="font-size: 10pt">- Interest expense on shareholder loans</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(255</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt"><font style="font-size: 10pt">- Interest expense on convertible loan notes</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(2,763</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(274</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt"><font style="font-size: 10pt">- Interest expense on leases</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(713</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(857</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; padding-left: 10pt"><font style="font-size: 10pt">- Amortisation of loan set up costs</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>276</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(348</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>(4,158</b></font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">(2,230</font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Other foreign currency gains/(losses)</font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt"><font style="font-size: 10pt">- Fair value gain on foreign exchange contracts</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">729</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt; padding-left: 10pt"><font style="font-size: 10pt">- Net foreign exchange gains/(losses)</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>1,914</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">224</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>1,914</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">953</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Impairment expense</font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt"><font style="font-size: 10pt">- Impairment of intangible assets</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(1,253</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(6,647</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt"><font style="font-size: 10pt">- Impairment of property, plant and equipment</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(341</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt"><font style="font-size: 10pt">- Impairment of right-of-use assets</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(1,221</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt; padding-left: 10pt"><font style="font-size: 10pt">- Impairment of software</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(202</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>(2,815</b></font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">(6,849</font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">)</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>6 months to </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2020 </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">6 months to <br /> 31 July 2019 <br /> NZ $000’s</font></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Brand transition, restructure and transaction income/(expense)</font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 64%"><font style="font-size: 10pt">- Brand transition expenses</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt"><b>2,343</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt">(258</font></td> <td style="width: 1%"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">- Restructure expenses</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(38</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">- Transaction expenses</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(10,631</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(5,588</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>(8,326</b></font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">(5,846</font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">)</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>(c) Income tax expense</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Income tax expense/(benefits) is recognised based on the parent company’s effective annual income tax rate expected for the full financial year. The annual tax rate used for the half year to 31 July 2020 is 28% (6 months to 31 July 2019: 30%). The Group has assessed future forecast profits and concluded that not enough criteria have been satisfied to recognise any deferred tax assets at the period ended 31 July 2020. Unused tax losses do not have an expiry date.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">The major components of tax expense/(benefit) comprise:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>6 months to </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2020 </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">6 months to <br /> 31 July 2019 <br /> NZ $000’s</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Current tax</font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 64%"><font style="font-size: 10pt">Current tax on losses for the period</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt"><b>2</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt">9</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Adjustment for current tax on prior periods</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>39</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">51</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>Total current tax expense</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>41</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">60</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Deferred tax</font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Decrease in deferred tax asset</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">701</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">Income tax benefit for continuing operations</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>41</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">761</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Reconciliation of income tax to accounting loss:</font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Loss before income tax</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(18,413</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(27,968</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Tax at New Zealand tax rate 28%</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(5,156</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(7,831</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Tax effect of:</font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">- permanent differences</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>1,581</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">75</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">- adjustments in respect of current tax or prior periods</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>37</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">76</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">- effects of different tax rates of subsidiaries operating in other jurisdictions</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(3</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(641</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">- deferred tax assets relating to the current period not recognised</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>3,602</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">7,727</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">- other</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(20</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">1,355</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">Income tax expense</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>41</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">761</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">The Group has tax losses of $179.7m (year ended 31 January 2020: $166.9m) that have not been recognised in the financial statements. The ability to use these losses to offset future profits is subject to shareholder and business continuity criteria in each local tax jurisdiction. During the comparative period, the Group de-recognised all deferred tax assets on timing differences carried forward from prior years, amounting to $701,000 after accounting for exchange rate differences.</p>
</ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory>
<ifrs-full:DisclosureOfRevenueExplanatory contextRef="From2020-02-01to2020-07-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt">Revenue from continuing operations</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"><b> </b></p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>6 months to </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2020 </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">6 months to <br /> 31 July 2019 <br /> NZ $000’s</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%"><font style="font-size: 10pt">Gross revenue</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font-size: 10pt"><b>35,144</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font-size: 10pt">47,809</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Rebates</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(580</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(5,715</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>34,564</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">42,094</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Sale of goods</font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">- Retail</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>14,863</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">19,000</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">- Wholesale</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>2,735</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">8,414</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">- E-commerce</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>16,966</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">14,680</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>34,564</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">42,094</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>
</ifrs-full:DisclosureOfRevenueExplanatory>
<NAKD:DisclosureOfDetailedInformationAboutProfitLossFromOperatingActivitiesTextBlock contextRef="From2020-02-01to2020-07-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">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:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>6 months to </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2020 </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">6 months to <br /> 31 July 2019 <br /> NZ $000’s</font></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Other income</font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 64%; padding-bottom: 2.5pt; padding-left: 10pt"><font style="font-size: 10pt">- Government subsides</font></td> <td style="width: 1%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double; width: 1%"> </td> <td style="border-bottom: black 2.25pt double; width: 15%; text-align: right"><font style="font-size: 10pt"><b>3,162</b></font></td> <td style="width: 1%; padding-bottom: 2.5pt"> </td> <td style="width: 1%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double; width: 1%"> </td> <td style="border-bottom: black 2.25pt double; width: 15%; text-align: right"><font style="font-size: 10pt">-</font></td> <td style="width: 1%; padding-bottom: 2.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Finance expenses</font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt"><font style="font-size: 10pt">- Interest expense on external borrowings</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(958</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(496</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt"><font style="font-size: 10pt">- Interest expense on shareholder loans</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(255</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt"><font style="font-size: 10pt">- Interest expense on convertible loan notes</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(2,763</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(274</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt"><font style="font-size: 10pt">- Interest expense on leases</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(713</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(857</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt; padding-left: 10pt"><font style="font-size: 10pt">- Amortisation of loan set up costs</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>276</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(348</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>(4,158</b></font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">(2,230</font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Other foreign currency gains/(losses)</font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt"><font style="font-size: 10pt">- Fair value gain on foreign exchange contracts</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">729</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt; padding-left: 10pt"><font style="font-size: 10pt">- Net foreign exchange gains/(losses)</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>1,914</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">224</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>1,914</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">953</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Impairment expense</font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt"><font style="font-size: 10pt">- Impairment of intangible assets</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(1,253</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(6,647</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt"><font style="font-size: 10pt">- Impairment of property, plant and equipment</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(341</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt"><font style="font-size: 10pt">- Impairment of right-of-use assets</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(1,221</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt; padding-left: 10pt"><font style="font-size: 10pt">- Impairment of software</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(202</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>(2,815</b></font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">(6,849</font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">)</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>6 months to </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2020 </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td style="padding-bottom: 1.5pt; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">6 months to <br /> 31 July 2019 <br /> NZ $000’s</font></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Brand transition, restructure and transaction income/(expense)</font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 64%"><font style="font-size: 10pt">- Brand transition expenses</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt"><b>2,343</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt">(258</font></td> <td style="width: 1%"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">- Restructure expenses</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(38</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">-</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">- Transaction expenses</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(10,631</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(5,588</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>(8,326</b></font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">(5,846</font></td> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">)</font></td></tr> </table>
</NAKD:DisclosureOfDetailedInformationAboutProfitLossFromOperatingActivitiesTextBlock>
<NAKD:DisclosureOfComponentsOfIncomeTaxExpensesTextBlock contextRef="From2020-02-01to2020-07-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">The major components of tax expense/(benefit) comprise:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>6 months to </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>31 July 2020 </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: right"><b>NZ $000’s</b></p></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">6 months to <br /> 31 July 2019 <br /> NZ $000’s</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">Current tax</font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 64%"><font style="font-size: 10pt">Current tax on losses for the period</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt"><b>2</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: right"><font style="font-size: 10pt">9</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Adjustment for current tax on prior periods</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>39</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">51</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>Total current tax expense</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>41</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">60</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Deferred tax</font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Decrease in deferred tax asset</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>-</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">701</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">Income tax benefit for continuing operations</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>41</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">761</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Reconciliation of income tax to accounting loss:</font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">Loss before income tax</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(18,413</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">(27,968</font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Tax at New Zealand tax rate 28%</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(5,156</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(7,831</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">Tax effect of:</font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">- permanent differences</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>1,581</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">75</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">- adjustments in respect of current tax or prior periods</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>37</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">76</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font-size: 10pt">- effects of different tax rates of subsidiaries operating in other jurisdictions</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>(3</b></font></td> <td><font style="font-size: 10pt"><b>)</b></font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">(641</font></td> <td><font style="font-size: 10pt">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font-size: 10pt">- deferred tax assets relating to the current period not recognised</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt"><b>3,602</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font-size: 10pt">7,727</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt">- other</font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt"><b>(20</b></font></td> <td style="padding-bottom: 1.5pt"><font style="font-size: 10pt"><b>)</b></font></td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font-size: 10pt">1,355</font></td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt"><font style="font-size: 10pt">Income tax expense</font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt"><b>41</b></font></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font-size: 10pt">761</font></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>
</NAKD:DisclosureOfComponentsOfIncomeTaxExpensesTextBlock>
<ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"><font style="font-size: 10pt"><b>5</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif"><font style="font-size: 10pt"><b>Critical Accounting Estimates and Judgments</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">The directors make estimates and judgements during the preparation of these financial statements regarding assumptions about current and future events affecting transactions and balances.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">These estimates and judgements are based on the best information available at the time of preparing the financial statements, however as additional information is known then the actual results may differ from the estimates.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">The significant estimates and judgements made have been described below.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>Key estimates – inventory</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Each item on inventory is reviewed on an annual basis to determine whether it is being carried at higher than its net realisable value. During the period, management have written down inventory based on best estimate of the net realisable value, although until the time that inventory is sold this is an estimate.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>Key estimates - fair value of financial instruments</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">The Group has certain financial assets and liabilities which are measured at fair value. Where fair value has not been able to be determined based on quoted price, a valuation model has been used. The inputs to these models are observable, where possible, however these techniques involve significant estimates and therefore fair value of the instruments could be affected by changes in these assumptions and inputs.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>Key estimates - impairment of intangible assets</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">In accordance with IAS 36 Impairment of Assets, the Group is required to estimate the recoverable amount of indefinite-lived brand assets at each reporting period.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Impairment testing is an area involving management judgement, requiring assessment as to whether the carrying value of assets can be supported by their value in use or fair value less cost to sell.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">In calculating the fair value less costs to sell, certain assumptions are required to be made in respect of highly uncertain matters including management’s expectations of:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px"><font style="font-size: 10pt">-</font></td> <td><font style="font-size: 10pt">growth in brand revenues</font></td></tr> <tr style="vertical-align: top"> <td> </td> <td><font style="font-size: 10pt">-</font></td> <td><font style="font-size: 10pt">market royalty rate</font></td></tr> <tr style="vertical-align: top"> <td> </td> <td><font style="font-size: 10pt">-</font></td> <td><font style="font-size: 10pt">the selection of discount rates to reflect the risks involved, and</font></td></tr> <tr style="vertical-align: top"> <td> </td> <td><font style="font-size: 10pt">-</font></td> <td><font style="font-size: 10pt">long-term growth rates</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Changing the assumptions selected by management, in particular the growth rate, discount rate and market royalty rate assumption used, could significantly affect the Group’s impairment evaluation and hence results.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">The Group’s review includes the key assumptions related to sensitivity in the model. Further details are provided in note 10 to the consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>Key judgments – determining the lease term of contracts with renewal options</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">The Group determines the lease term as the non-cancellable term of the lease, together with any periods covered by an option to extend the lease if it is reasonably certain to be exercised within the next 12 months. As per the Group policy, the options are not exercised when the lease terms are beyond 12 months as of the assessment date. When the Group has the option to lease the assets for additional terms, it applies judgement in evaluating whether it is reasonably certain to exercise the option to renew, considering all relevant factors that create an economic incentive for it to exercise the renewal. After the commencement date, the Group reassesses the lease term if there is a significant event or change in circumstances that is within its control and affects its ability to exercise (or not to exercise) the option to renew.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b>Key judgments – rent concessions</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Lease agreements have been reviewed and judgments have been made on whether rent concessions satisfy the criteria to be accounted for using the practical expedient introduced by the amendments to IFRS 16.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"><b>Key judgments – taxes</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"><i>Deferred tax assets</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">Determining income tax provisions and the recognition of deferred tax assets including carried forward income tax involves judgment on the tax treatment of certain transactions. Deferred tax is recognised on tax losses not yet used and on temporary differences where it is probable that there will be taxable revenue against which these can be offset. Management has made judgments as to the probability of future taxable income being generated against which tax losses will be available for offset based on budgets, current and future expected economic conditions.</p>
</ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory>
<ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"><font style="font-size: 10pt"><b>4</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif"><font style="font-size: 10pt"><b>Changes in accounting policies</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify">During the period, the Group received rent concessions from a number of landlords across its retail & outlet stores as well as the its distribution centre. As such, the Group applied “practical expedients” as permitted under IFRS 16 in relation to rent concessions it received and has recognised the concessions in the income statement. The rent concessions are a temporary reduction in rent for a short period of time in relation to COVID-19. Upon review, the Group did not deem rent concessions as a modification to existing lease agreements.</p>
</ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory>
<NAKD:DisclosureOfDetailedInformationAboutUsefulLivesPropertyPlantAndEquipmentExplanatoryTextBlock contextRef="From2020-02-01to2020-07-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">The estimated useful lives used for each class of depreciable asset are shown below:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="border-bottom: black 1.5pt solid; width: 48%"><font style="font-size: 10pt"><b>Fixed asset class</b></font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 51%"><font style="font-size: 10pt"><b>Useful life</b></font></td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td><font style="font-size: 10pt">Leasehold improvements</font></td> <td> </td> <td><font style="font-size: 10pt">1 - 10 years and where shorter over the lease term</font></td></tr> <tr style="vertical-align: top"> <td><font style="font-size: 10pt">Plant, furniture, fittings and motor vehicles</font></td> <td> </td> <td><font style="font-size: 10pt">3 - 7 years</font></td></tr> </table>
</NAKD:DisclosureOfDetailedInformationAboutUsefulLivesPropertyPlantAndEquipmentExplanatoryTextBlock>
<ifrs-full:DisclosureOfBasisOfConsolidationExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"><font style="font-size: 10pt"><b>(b)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif"><font style="font-size: 10pt"><b>Basis for consolidation</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify"><i>Subsidiaries</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Subsidiaries are all entities (including structured entities) over which the Group has control. The group controls an entity when the group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power to direct the activities of the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the group. They are deconsolidated from the date that control ceases.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Intercompany transactions, balances and unrealised gains on transactions between group companies are eliminated. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the transferred asset. Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the group.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">When the group ceases to consolidate or equity account for an investment because of a loss of control, joint control or significant influence, any retained interest in the entity is remeasured to its fair value with the change in carrying amount recognised in profit or loss. This fair value becomes the initial carrying amount for the purposes of subsequently accounting for the retained interest as an associate, joint venture or financial asset. In addition, any amounts previously recognised in other comprehensive income in respect of that entity are accounted for as if the group had directly disposed of the related assets or liabilities. This may mean that amounts previously recognised in other comprehensive income are reclassified to profit or loss.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">If the ownership interest in a joint venture or an associate is reduced but joint control or significant influence is retained, only a proportionate share of the amounts previously recognised in other comprehensive income are reclassified to profit or loss where appropriate.</p>
</ifrs-full:DisclosureOfBasisOfConsolidationExplanatory>
<ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"><font style="font-size: 10pt"><b>(c)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif"><font style="font-size: 10pt"><b>Business combinations</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Business combinations are accounted for by applying the acquisition method which requires an acquiring entity to be identified in all cases. The acquisition date under this method is the date that the acquiring entity obtains control over the acquired entity.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">The fair value of identifiable assets and liabilities acquired are recognised in the consolidated financial statements at the acquisition date.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Goodwill or a gain on bargain purchase may arise on the acquisition date, this is calculated by comparing the consideration transferred and the amount of non-controlling interest in the acquiree with the fair value of the net identifiable assets acquired. Where consideration is greater than the net assets acquired, the excess is recorded as goodwill. Where the net assets acquired are greater than the consideration, the measurement basis of the net assets are reassessed and then a gain from bargain purchase recognised in profit or loss.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">All acquisition-related costs are recognised as expenses in the periods in which the costs are incurred except for costs to issue debt or equity securities.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Any contingent consideration which forms part of the combination is recognised at fair value at the acquisition date. If the contingent consideration is classified as equity, then it is not remeasured, and the settlement is accounted for within equity. Otherwise subsequent changes in the value of the contingent consideration liability are measured through profit or loss.</p>
</ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory>
<ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"><font style="font-size: 10pt"><b>(d)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif"><font style="font-size: 10pt"><b>Income Tax</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">The tax expense/(benefit) recognised in the consolidated statements of profit or loss and other comprehensive income comprises of current income tax expense plus deferred tax expense/(benefit).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Current tax is the amount of income taxes payable/(recoverable) in respect of the taxable profit/(loss) for the period and is measured at the amount expected to be paid to/(recovered from) the taxation authorities, using the tax rates and laws that have been enacted or substantively enacted by each jurisdiction by the end of the reporting period. Current tax liabilities/(assets) are measured at the amounts expected to be paid to/(recovered from) the relevant taxation authority.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Deferred tax is provided on temporary differences which are determined by comparing the carrying amounts of tax bases of assets and liabilities to the carrying amounts in the consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Deferred tax is not provided for the following: </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 72px"> </td> <td style="width: 24px"><font style="font-size: 10pt">●</font></td> <td style="text-align: justify"><font style="font-size: 10pt">The initial recognition of an asset or liability in a transaction that is not a business combination and at the time of the transaction, affects neither accounting profit nor taxable profit/(tax loss).</font></td></tr> <tr style="vertical-align: top"> <td> </td> <td><font style="font-size: 10pt">●</font></td> <td style="text-align: justify"><font style="font-size: 10pt">Taxable temporary differences arising on the initial recognition of goodwill.</font></td></tr> <tr style="vertical-align: top"> <td> </td> <td><font style="font-size: 10pt">●</font></td> <td style="text-align: justify"><font style="font-size: 10pt">Temporary differences related to investment in subsidiaries, associates and jointly controlled entities to the extent that the Group is able to control the timing of the reversal of the temporary differences and it is probable that they will not reverse in the foreseeable future.</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Deferred tax assets and liabilities are measured at the tax rates that are expected to apply to the period when the asset is realised or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted by each jurisdiction by the end of the reporting period.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Deferred tax assets are recognised for all deductible temporary differences and unused tax losses to the extent that it is probable that taxable profit will be available against which the deductible temporary differences and losses can be utilised.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Current and deferred tax is recognised as income or an expense and included in profit or loss for the period except where the tax arises from a transaction which is recognised in other comprehensive income or equity, in which case the tax is recognised in other comprehensive income or equity respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">In determining the amount of current and deferred income tax, the Group takes into account the impact of uncertain income tax positions and whether additional taxes and interest may be due. This assessment relies on estimates and assumptions and may involve a series of judgements about future events. New information may become available that causes the Group to change its judgement regarding the adequacy of existing tax liabilities; such changes to tax liabilities will impact the income tax expense in the period that such a determination is made.</p>
</ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory>
<ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"><font style="font-size: 10pt"><b>(e)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif"><font style="font-size: 10pt"><b>Revenue and other income</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify"><b>Sale of goods</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Sales of goods through retail stores, e-commerce and wholesale channels are recognised at a point in time when there has been a transfer of control of goods to the customer. Control of goods transfer at point of sale for retail stores sales. For wholesale and e- commerce sales, control of goods are transferred when goods are delivered to customers, and therefore reflects an estimate of shipments that have not been received at the reporting date based on shipping terms and historical delivery times. The Group also provides a reserve for projected merchandise returns based on prior experience.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">The Group sells gift cards to customers. The Group recognises revenue from gift cards when they are redeemed by the customers. In addition, the Group recognises revenue on unredeemed gift cards after one year when the gift cards have expired.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><i> </i></p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="width: 24px"><font style="font-size: 10pt"><i>(i)</i></font></td> <td><font style="font-size: 10pt"><i>Sale of goods - wholesale</i></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 54pt; text-align: justify">The Group sells a range of lingerie products in the wholesale market. Sales are recognised at a point in time when control of the products has transferred, being when the products are delivered to the wholesaler, the wholesaler has full discretion over the channel and price to sell the products, and there is no unfulfilled obligation that could affect the wholesaler’s acceptance of the products. Delivery occurs when the products have been shipped to the specific location, the risks of obsolescence and loss have been transferred to the wholesaler, and either the wholesaler has accepted the products in accordance with the sales contract, the acceptance provisions have lapsed, or the group has objective evidence that all criteria for acceptance have been satisfied.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 54pt; text-align: justify">The contracts with wholesalers have no specific terms on volume and price, and are not modified during the terms. Revenue from these sales is recognised based on the price specified in the contract, net of the estimated volume discounts. The estimates of discount is based on the trading terms in the contracts, and revenue is only recognised to the extent that it is highly probable that a significant reversal will not occur. A refund liability (included in trade and other payables) is recognised for expected volume payable to customers in relation to sales made until the end of the reporting period. The Group’s obligation to provide a refund for faulty products under the standard trading terms is recognised as a provision.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="width: 24px"><font style="font-size: 10pt"><i>(ii)</i></font></td> <td><font style="font-size: 10pt"><i>Sale of goods - retail/e-commerce</i></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 54pt; text-align: justify">The group operates a chain of retail stores and e-commerce websites selling lingerie products. Revenue from the sale of goods is recognised at a point in time when a group entity sells a product to the customer.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 54pt; text-align: justify">Payment of the transaction price is due immediately when the customer purchases the product. It is the group’s policy to sell its products to the end customer with a right of return within 30 days. Therefore, a refund liability (included in trade and other payables) and a right to the returned goods (included in inventory) are recognised for the products expected to be returned. Accumulated experience is used to estimate such returns at the time of sale at a portfolio level (expected value method).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 54pt; text-align: justify">Because the number of products returned has been steady for years, it is highly probable that a significant reversal in the cumulative revenue recognised will not occur. The validity of this assumption and the estimated amount of returns are reassessed at each reporting date.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify"><b>Interest revenue</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Interest is recognised using the effective interest method and recognised when it is earned.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify"><b>Dividend revenue</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Dividends are recognised when the entity’s right to receive payment is established. The Group did not receive dividend revenue during the period.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify"><b>Rendering of services</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Revenue from service transactions are recognised as services are performed. The Group did not receive any service revenue.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify"><b>Other income</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Other income is recognised on an accruals basis when the Group is entitled to it. Wage subsidy and Job keeper payments are considered ‘government grants’ and accounted for under IAS 20 Accounting for Government Grants and Disclosure of Government Assistance, because they are being provided by the Government in return for compliance with conditions relating to the operating activities of the Group. The grant is recognised as income when the Group is reasonably assured that it will comply with the conditions attached to it, and the grant will be received. The grant is recognised as a receivable when the associated wage payments are made. Receipt of reimbursement from the government reduces the receivable. During the period the Group has recognised $3.2m in relation to Government grants and wage subsidies.</p>
</ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue>
<ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"><font style="font-size: 10pt"><b>(f)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif"><font style="font-size: 10pt"><b>Brand management, administrative and corporate expenses</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Corporate expenses include head office costs such as human resources, finance team and rental costs. Administrative expenses include depreciation and amortisation of intangible assets, as well as professional accounting fees. Brand management expenses includes other costs incurred in selling products, including advertising, design and retail store occupancy and payroll.</p>
</ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory>
<ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"><font style="font-size: 10pt"><b>(g)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif"><font style="font-size: 10pt"><b>Borrowing costs</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale. Investment income earned on the temporary investment of specific borrowing pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">All other borrowing costs are recognised as an expense in the period in which they are incurred.</p>
</ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory>
<ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"><font style="font-size: 10pt"><b>(h)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif"><font style="font-size: 10pt"><b>Inventories</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Inventories are measured at the lower of cost and net realisable value. Cost of inventory is determined using the weighted average costs basis and is net of any rebates and discounts received. Net realisable value represents the estimated selling price for inventories less costs necessary to make the sale. Net realisable value is estimated using the most reliable evidence available at the reporting date and inventory is written down through an obsolescence provision if necessary.</p>
</ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories>
<ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px; text-align: justify"><font style="font-size: 10pt"><b>(i)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify"><font style="font-size: 10pt"><b>Property, plant and equipment</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify"><b>Plant and equipment</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Plant and equipment are measured using the cost model.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Under the cost model the asset is carried at its cost less any accumulated depreciation and any impairment losses. Costs include purchase price and other directly attributable costs associated with locating the asset to the installation site, where applicable.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify"><b>Depreciation</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Property, plant and equipment, is depreciated on a straight-line basis over the asset’s useful life to the Group, commencing when the asset is ready for use.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">The estimated useful lives used for each class of depreciable asset are shown below:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="border-bottom: black 1.5pt solid; width: 48%"><font style="font-size: 10pt"><b>Fixed asset class</b></font></td> <td style="width: 1%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1.5pt solid; width: 51%"><font style="font-size: 10pt"><b>Useful life</b></font></td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td><font style="font-size: 10pt">Leasehold improvements</font></td> <td> </td> <td><font style="font-size: 10pt">1 - 10 years and where shorter over the lease term</font></td></tr> <tr style="vertical-align: top"> <td><font style="font-size: 10pt">Plant, furniture, fittings and motor vehicles</font></td> <td> </td> <td><font style="font-size: 10pt">3 - 7 years</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">At the end of each annual reporting period, the depreciation method, useful life and residual value of each asset is reviewed. Any revisions are accounted for prospectively as a change in accounting estimate.</p>
</ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory>
<ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"><font style="font-size: 10pt"><b>(j)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif"><font style="font-size: 10pt"><b>Leases</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">The Group adopted IFRS 16 on 1 February 2019. The standard replaces IAS 17 ‘Leases’ and IFRIC 4 ‘Determining whether an Arrangement Contains a Lease’ and for lessees eliminates the classifications of operating leases and finance leases. Straight-line operating lease expense recognition is replaced with a depreciation charge for the right-of-use assets (included in operating costs) and an interest expense on the recognised lease liabilities (included in finance costs). In the earlier periods of the lease, the expenses associated with the lease under IFRS 16 will be higher when compared to lease expenses under IAS 17. However, EBITDA (Earnings Before Interest, Tax, Depletion, Depreciation and Amortisation) results improve as the operating expense is now replaced by interest expense and depreciation in profit or loss. For classification within the statement of cash flows, the interest portion is disclosed in operating activities and the principal portion of the lease payments are separately disclosed in financing activities. For lessor accounting, the standard does not substantially change how a lessor accounts for leases.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">During the period, the Group received rent concessions of NZ$0.7m, due to COVID-19 and has applied “practical expedients” as permitted by IFRS 16.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify"><b>Right-of-use assets</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Right-of-use assets are depreciated on a straight-line basis over the unexpired period of the lease or the estimated useful life of the asset, whichever is the shorter. Where the Group expects to obtain ownership of the leased asset at the end of the lease term, the depreciation is over its estimated useful life. Right-of use assets are subject to impairment or adjusted for any remeasurement of lease liabilities.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify"><b>Lease liabilities</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">A lease liability is recognised at the commencement date of a lease. The lease liability is initially recognised at the present value of the lease payments to be made over the term of the lease, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the consolidated entity’s incremental borrowing rate. Lease payments comprise of fixed payments less any lease incentives receivable, variable lease payments that depend on an index or a rate, amounts expected to be paid under residual value guarantees, exercise price of a purchase option when the exercise of the option is reasonably certain to occur, and any anticipated termination penalties. The variable lease payments that do not depend on an index or a rate are expensed in the period in which they are incurred.</p>
</ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory>
<ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory contextRef="From2020-02-01to2020-07-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify"><b>(k) Financial instruments</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Financial instruments are recognised initially using trade date accounting, i.e. on the date that the Group becomes party to the contractual provisions of the instrument.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">On initial recognition, all financial instruments are measured at fair value plus transaction costs (except for instruments measured at fair value through profit or loss where transaction costs are expensed as incurred).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt"><i>Financial Assets</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt"><i>(i) Classification</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt">The Group classifies its financial assets in the following measurement categories:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 72px"> </td> <td style="width: 24px"><font style="font-size: 10pt">●</font></td> <td style="text-align: justify"><font style="font-size: 10pt">those to be measured subsequently at fair value (either through Other Comprehensive Income “OCI” or through profit or loss), and</font></td></tr> <tr style="vertical-align: top"> <td> </td> <td><font style="font-size: 10pt">●</font></td> <td style="text-align: justify"><font style="font-size: 10pt">those to be measured at amortised cost.</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">The classification depends on the entity’s business model for managing the financial assets and the contractual terms of the cash flows.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">For assets measured at fair value, gains and losses will either be recorded in profit or loss or OCI. For investments in equity instruments that are not held for trading, this will depend on whether the group has made an irrevocable election at the time of initial recognition to account for the equity investment at fair value through other comprehensive income (FVOCI).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt">The group reclassifies debt investments when and only when its business model for managing those assets changes.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt"><i>(ii) Recognition and derecognition</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Purchases and sales of financial assets are recognised on trade-date, the date on which the group commits to purchase or sell the asset. Financial assets are derecognised when the rights to receive cash flows from the financial assets have expired or have been transferred and the group has transferred substantially all the risks and rewards of ownership.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt"><i>(iii) Measurement</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">At initial recognition, the group measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss (FVPL), transaction costs that are directly attributable to the acquisition of the financial asset.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Transaction costs of financial assets carried at FVPL are expensed in profit or loss.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Financial assets with embedded derivatives are considered in their entirety when determining whether their cash flows are solely payment of principal and interest.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt"><i>Debt instruments</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Subsequent measurement of debt instruments depends on the group’s business model for managing the asset and the cash flow characteristics of the asset. There are three measurement categories into which the group classifies its debt instruments:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 72px"> </td> <td style="width: 24px"><font style="font-size: 10pt">●</font></td> <td style="text-align: justify"><font style="font-size: 10pt">Amortised cost: Assets that are held for collection of contractual cash flows where those cash flows represent solely payments of principal and interest are measured at amortised cost. Interest income from these financial assets is included in finance income using the effective interest rate method. Any gain or loss arising on derecognition is recognised directly in profit or loss and presented in other gains/(losses) together with foreign exchange gains and losses. Impairment losses are presented as separate line item in the statement of profit or loss.</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 72px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"><font style="font-size: 10pt">●</font></td> <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify"><font style="font-size: 10pt">FVOCI: Assets that are held for collection of contractual cash flows and for selling the financial assets, where the assets’ cash flows represent solely payments of principal and interest, are measured at FVOCI. Movements in the carrying amount are taken through OCI, except for the recognition of impairment gains or losses, interest income and foreign exchange gains and losses which are recognised in profit or loss. When the financial asset is derecognised, the cumulative gain or loss previously recognised in OCI is reclassified from equity to profit or loss and recognised in other gains/(losses). Interest income from these financial assets is included in finance income using the effective interest rate method. Foreign exchange gains and losses are presented in other gains/(losses) and impairment expenses are presented as separate line item in the statement of profit or loss.</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b> </b></p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 72px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"><font style="font-size: 10pt">●</font></td> <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify"><font style="font-size: 10pt">FVPL: Assets that do not meet the criteria for amortised cost or FVOCI are measured at FVPL. A gain or loss on a debt investment that is subsequently measured at FVPL is recognised in profit or loss and presented net within other gains/(losses) in the period in which it arises.</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt"><i>Equity instruments</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">The group subsequently measures all equity investments at fair value. Where the group’s management has elected to present fair value gains and losses on equity investments in OCI, there is no subsequent reclassification of fair value gains and losses to profit or loss following the derecognition of the investment. Dividends from such investments continue to be recognised in profit or loss as other income when the group’s right to receive payments is established.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Changes in the fair value of financial assets at FVPL are recognised in other gains/(losses) in the statement of profit or loss as applicable. Impairment losses (and reversal of impairment losses) on equity investments measured at FVOCI are not reported separately from other changes in fair value.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt"><i>(v) Impairment</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">The Group assesses on a forward-looking basis the expected credit losses associated with its debt instruments carried at amortised cost and FVOCI. The impairment methodology applied depends on whether there has been a significant increase in credit risk.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">For trade receivables, the group applies the simplified approach permitted by IFRS 9, which requires expected lifetime losses to be recognised from initial recognition of the receivables.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt"><i>(v) Subsequent measurement</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">If there is objective evidence that an impairment loss on financial assets carried at amortised cost has been incurred, the amount of the loss is measured as the difference between the asset’s carrying amount and the present value of the estimated future cash flows discounted at the financial assets original effective interest rate.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Subsequent recoveries of amounts previously written off are credited against other expenses in profit or loss.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt"><i>Financial liabilities</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Financial liabilities are classified as either financial liabilities ‘at fair value through profit or loss’ or other financial liabilities depending on the purpose for which the liability was acquired. Although the Group uses derivative financial instruments in economic hedges of currency and interest rate risk, it does not hedge account for these transactions.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">The Group’s financial liabilities include borrowings, trade and other payables (including finance lease liabilities), which are measured at amortised cost using the effective interest rate method.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">All of the Group’s derivative financial instruments that are not designated as hedging instruments are accounted for at fair value through profit or loss.</p>
</ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory>
<ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"><font style="font-size: 10pt"><b>(l)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif"><font style="font-size: 10pt"><b>Impairment of non-financial assets</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">At the end of each reporting period the Group determines whether there is an evidence of an impairment indicator for non- financial assets.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Where an indicator exists and regardless for goodwill, indefinite life intangible assets and intangible assets not yet available for use, the recoverable amount of the asset is estimated.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Where assets do not operate independently of other assets, the recoverable amount of the relevant cash-generating unit (CGU) is estimated.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">The recoverable amount of an asset or CGU is the higher of the fair value less costs of disposal and the value in use. Value in use is the present value of the future cash flows expected to be derived from an asset or cash-generating unit. Where the recoverable amount is less than the carrying amount, an impairment loss is recognised in profit or loss. Reversal indicators are considered in subsequent periods for all assets which have suffered an impairment loss, except for goodwill.</p>
</ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory>
<ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"><font style="font-size: 10pt"><b>(m)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif"><font style="font-size: 10pt"><b>Cash and cash equivalents</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">For the purpose of presentation in the statement of cash flows, cash and cash equivalents includes cash on hand, deposits held at call with financial institutions, other short-term, highly liquid investments with original maturities of three months or less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities in the balance sheet.</p>
</ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory>
<ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"><font style="font-size: 10pt"><b>(n)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif"><font style="font-size: 10pt"><b>Trade receivables</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Trade receivables are recognised initially at fair value and subsequently measured at amortised cost using the effective interest method, less expected credit losses.</p>
</ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory>
<ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"><font style="font-size: 10pt"><b>(o)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif"><font style="font-size: 10pt"><b>Trade and other payables</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">These amounts represent liabilities for goods and services provided to the group prior to the end of financial year which are unpaid. The amounts are unsecured and are usually due within 30 days of recognition. Trade and other payables are presented as current liabilities unless payment is not due within 12 months after the reporting period. They are recognised initially at their fair value and subsequently measured at amortised cost using the effective interest method.</p>
</ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory>
<ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"><font style="font-size: 10pt"><b>(p)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif"><font style="font-size: 10pt"><b>Intangibles</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify"><b>Goodwill</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Goodwill is carried at cost less accumulated impairment losses. Goodwill is calculated as the excess of the sum of:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">i)       the consideration transferred;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">ii)      any non-controlling interest; and</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">iii)     the acquisition date fair value of any previously held equity interest</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">over the acquisition date fair value of net identifiable assets acquired in a business combination.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">The value of goodwill recognised on acquisition of each subsidiary in which the Group holds less than a 100% interest will depend on the method adopted in measuring the aforementioned non-controlling interest. The Group can elect to measure the non-controlling interest in the acquiree either at fair value (‘full goodwill method’) or at the non-controlling interest’s proportionate share of the subsidiary’s identifiable net assets (‘proportionate interest method’). The Group determines which method to adopt for each acquisition.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify"><b>Patents and licences</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Separately acquired patents and licences are shown at historical cost. Licenses and customer contracts acquired in a business combination are recognised at fair value at the acquisition date. They have a finite useful life and are subsequently carried at cost less accumulated amortisation and impairment losses. Licence fees have an estimated useful life of 5-50 years.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify"><b>Software</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Software has a finite life and is carried at cost less any accumulated amortisation and impairment losses. It has an estimated useful life of between one and three years.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify"><b>Brands</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Brand assets relate to brands owned by the Group that have arisen on historical acquisitions. These assets were initially measured at fair value.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Brands are considered to have an indefinite life and are therefore not amortised. They are considered to have indefinite lives because there is no foreseeable limit to the period over which the asset is expected to generate net cash flows for the entity. The brands have been in existence for many years, are well established and show no signs of deteriorating.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">They are assessed for impairment annually or more frequently if impairment indicators exist.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify"><b>Amortisation</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Amortisation is recognised in profit or loss on a straight-line basis over the estimated useful lives of intangible assets, other than goodwill and brands, from the date that they are available for use.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Amortisation methods, useful lives and residual values are reviewed at each reporting date and adjusted if appropriate.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Goodwill and indefinite life brands are not amortised but are tested for impairment annually or more frequently if impairment indicators exist. Goodwill is allocated to the Group’s cash generating units or groups of cash generating units, which represent the lowest level at which goodwill is monitored but where such level is not larger than an operating segment. Gains and losses on the disposal of an entity include the carrying amount of goodwill related to the entity sold.</p>
</ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory>
<ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory contextRef="From2020-02-01to2020-07-31">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify"><b>(q) Employee benefits</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify"><i>(i)     Short-term obligations</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 54pt; text-align: justify">Liabilities for wages and salaries, including non-monetary benefits and accumulating sick leave that are expected to be settled wholly within 12 months after the end of the period in which the employees render the related service are recognised in respect of employees’ services up to the end of the reporting period and are measured at the amounts expected to be paid when the liabilities are settled. The liabilities are presented as current employee benefit obligations in the balance sheet.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify"><i>(ii)   Other long-term employee benefit obligations</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 54pt; text-align: justify">The liabilities for long service leave and annual leave are not expected to be settled wholly within 12 months after the end of the period in which the employees render the related service. They are therefore measured as the present value of expected future payments to be made in respect of services provided by employees up to the end of the reporting period using the projected unit credit method. Consideration is given to expected future wage and salary levels, experience of employee departures and periods of service. Expected future payments are discounted using market yields at the end of the reporting period of high-quality corporate bonds with terms and currencies that match, as closely as possible, the estimated future cash outflows. Remeasurements as a result of experience adjustments and changes in actuarial assumptions are recognised in profit or loss.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify"><i>(iii)   Other long-term employee benefit obligations</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 54pt; text-align: justify">The obligations are presented as current liabilities in the balance sheet if the entity does not have an unconditional right to defer settlement for at least twelve months after the reporting period, regardless of when the actual settlement is expected to occur.</p>
</ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory>
<ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"><font style="font-size: 10pt"><b>(r)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif"><font style="font-size: 10pt"><b>Provisions</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Provisions are recognised when the Group has a legal or constructive obligation, as a result of past events, for which it is probable that an outflow of economic benefits will result, and that outflow can be reliably measured.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Provisions are measured at the present value of management’s best estimate of the outflow required to settle the obligation at the end of the reporting period. The discount rate used is a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability. The increase in the provision due to the unwinding of the discount is taken to finance costs in the consolidated statements of profit or loss and other comprehensive income.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Provisions recognised represent the best estimate of the amounts required to settle the obligation at the end of the reporting period.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify"><i>(i)   Lease incentive provision</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 54pt; text-align: justify">Lease contributions include payment for improvements initially funded by the landlord. The improvement asset is capitalised and a provision for the amount of landlord contribution is recognised. The provision is released on a monthly basis over the term of the lease of the property.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify"><i>(ii)  Onerous contract provision</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 54pt; text-align: justify">The Group provides for future losses on long-term contracts where it is considered probable that the contract costs are likely to exceed revenues in future years. A provision is required for the present value of future losses. Estimating these future losses involves a number of assumptions about the achievement of contract performance targets and the likely levels of future cost escalation over time.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify"><i>(iii)  Make good provision</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 54pt; text-align: justify">The Group is required to restore the lease premises of various retail stores to their original condition at the end of the respective lease terms. Provisions for make good obligations are recognised when the group has a present legal or constructive obligation as a result of past events, it is probable that an outflow of resources will be required to settle the obligation and the amount can be reliably estimated. A provision is recognised for the present value of the estimated expenditure required to remove any leasehold improvements. These costs have been capitalised as part of the cost of leasehold improvements and are amortised over the lease term.</p>
</ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory>
<ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"><font style="font-size: 10pt"><b>(s)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif"><font style="font-size: 10pt"><b>Earnings/(loss) per share</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify"><i>(i) Basic earnings/(loss) per share</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 54pt; text-align: justify">Basic earnings/(loss) per share is calculated by dividing:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 72px"> </td> <td style="width: 24px"><font style="font-size: 10pt">●</font></td> <td style="text-align: justify"><font style="font-size: 10pt">the profit/(loss) attributable to owners of the Group, excluding any costs of servicing equity other than ordinary</font></td></tr> <tr style="vertical-align: top"> <td> </td> <td><font style="font-size: 10pt">●</font></td> <td style="text-align: justify"><font style="font-size: 10pt">by the weighted average number of ordinary shares outstanding during the financial year.</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify"><i>(ii) Diluted earnings/(loss) per share</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 72px"> </td> <td style="width: 24px"><font style="font-size: 10pt">●</font></td> <td style="text-align: justify"><font style="font-size: 10pt">Diluted earnings/(loss) per share adjusts the figures used in the determination of basic earnings per share to take into the after income tax effect of interest and other financing costs associated with dilutive potential ordinary shares, and</font></td></tr> <tr style="vertical-align: top"> <td> </td> <td><font style="font-size: 10pt">●</font></td> <td style="text-align: justify"><font style="font-size: 10pt">the weighted average number of additional ordinary shares that would have been outstanding assuming the conversion of all dilutive potential ordinary shares.</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">For periods in which the Group has reported net losses, diluted net loss per share attributable to common shareholders is the same as basic net loss per share attributable to common stockholders, since their impact would be anti-dilutive to the calculation of net loss per share.</p>
</ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory>
<ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"><font style="font-size: 10pt"><b>(t)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif"><font style="font-size: 10pt"><b>Borrowings</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Borrowings are initially recognised at fair value, net of transaction costs incurred. Borrowings are subsequently measured at amortised cost. Any difference between the proceeds (net of transaction costs) and the redemption amount is recognised in profit or loss over the period of the borrowings using the effective interest method. Fees paid on the establishment of loan facilities are recognised as transaction costs of the loan to the extent that it is probable that some or all of the facility will be drawn down. In this case, the fee is deferred until the draw down occurs. To the extent there is no evidence that it is probable that some or all of the facility will be drawn down, the fee is capitalised as a prepayment for liquidity services and amortised over the period of the facility to which it relates.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Borrowings are removed from the balance sheet when the obligation specified in the contract is discharged, cancelled or expired. The difference between the carrying amount of a financial liability that has been extinguished or transferred to another party and the consideration paid, including any non-cash assets transferred or liabilities assumed, is recognised in profit or loss as other income or finance costs.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Where the terms of a financial liability are renegotiated and the entity issues equity instruments to a creditor to extinguish all or part of the liability (debt for equity swap), a gain or loss is recognised in profit or loss, which is measured as the difference between the carrying amount of the financial liability and the fair value of the equity instruments issued.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Borrowings are classified as current liabilities unless the Group has an unconditional right to defer settlement of the liability for at least 12 months after the reporting period.</p>
</ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory>
<NAKD:DescriptionOfAccountingPolicyForConvertibleNotesTextBlock contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"><font style="font-size: 10pt"><b>(u)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif"><font style="font-size: 10pt"><b>Convertible Notes</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">On issuance of the convertible notes, an assessment is made to determine whether the convertible notes contain an equity instrument or whether the whole instrument should be classified as a financial liability.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">When it is determined that the whole instrument is a financial liability and no equity instrument is identified (for example for foreign-currency-denominated convertibles notes), the conversion option is separated from the host debt and classified as a derivative liability. The carrying value of the host contract (a contract denominated in a foreign currency) at initial recognition is determined as the difference between the consideration received and the fair value of the embedded derivative. The host contract is subsequently measured at amortised cost using the effective interest rate method. The embedded derivative is subsequently measured at fair value at the end of each reporting period through the profit and loss. The convertible note and the derivative are presented as a single number on the balance sheet within interest-bearing loans and borrowings.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">When it is determined that the instrument contains an equity component based on the terms of the contract, on issuance of the convertible notes, the fair value of the liability component is determined using a market rate for an equivalent non- convertible bond. This amount is classified as a financial liability measured at amortised cost (net of transaction costs) until it is extinguished on conversion or redemption. The remainder of the proceeds is allocated to the conversion option that is recognised and included in equity. Transaction costs are deducted from equity, net of associated income tax. The carrying amount of the conversion option is not remeasured in subsequent years.</p>
</NAKD:DescriptionOfAccountingPolicyForConvertibleNotesTextBlock>
<NAKD:DescriptionOfShareCapitalAndWarrantsTextBlock contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"><font style="font-size: 10pt"><b>(v)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif"><font style="font-size: 10pt"><b>Share capital and Warrants </b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify"><i>Share capital</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of ordinary shares and warrants are recognised as a deduction from equity, net of any tax effects.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify"><i>Warrants</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Warrants issued by the Group and employee entitlements are recorded at fair value using the Black-Scholes option-pricing model. Employee entitlements are amortised over the terms of entitlement. In assessing the fair value of equity-based compensation and warrants, estimates have to be made regarding the expected volatility in share price, option life, dividend yield, risk-free rate, estimated life and estimated forfeitures at the initial grant date.</p>
</NAKD:DescriptionOfShareCapitalAndWarrantsTextBlock>
<ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"><font style="font-size: 10pt"><b>(w)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif"><font style="font-size: 10pt"><b>Foreign currency transactions and balances</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Each of the entities within the Group prepare their financial statements based on the currency of the primary economic environment in which the entity operates (functional currency). The consolidated financial statements are presented in New Zealand dollars which is the parent entity’s functional and presentation currency.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify"><b>Transaction and balances</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Foreign currency transactions are recorded at the spot rate on the date of the transaction.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">At the end of the reporting period:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 72px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"><font style="font-size: 10pt">●</font></td> <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify"><font style="font-size: 10pt">Foreign currency monetary items are translated using the closing foreign currency rate;</font></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="font: 12pt Times New Roman, Times, Serif"><font style="font-size: 10pt">●</font></td> <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify"><font style="font-size: 10pt">Non-monetary items that are measured at historical cost are translated using the exchange rate at the date of the transaction; and</font></td></tr> <tr style="vertical-align: top"> <td> </td> <td style="font: 12pt Times New Roman, Times, Serif"><font style="font-size: 10pt">●</font></td> <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify"><font style="font-size: 10pt">Non-monetary items that are measured at fair value are translated using the rate at the date when fair value was determined.</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Exchange differences arising on the settlement of monetary items or on translating monetary items at rates different from those at which they were translated on initial recognition or in prior reporting periods are recognised through profit or loss, except where they relate to an item of other comprehensive income or whether they are deferred in equity as qualifying hedges.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify"><b>Group companies</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">The financial results and position of foreign operations whose functional currency is different from the Group’s presentation currency are translated as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt"> </p> <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 72px"> </td> <td style="width: 24px"><font style="font-size: 10pt">●</font></td> <td><font style="font-size: 10pt">assets and liabilities are translated at period-end exchange rates prevailing at that reporting date;</font></td></tr> <tr style="vertical-align: top"> <td> </td> <td><font style="font-size: 10pt">●</font></td> <td style="text-align: justify"><font style="font-size: 10pt">income and expenses are translated at average exchange rates for the period where the average rate approximates the rate at the date of the transaction; and</font></td></tr> <tr style="vertical-align: top"> <td> </td> <td><font style="font-size: 10pt">●</font></td> <td><font style="font-size: 10pt">retained earnings are translated at the exchange rates prevailing at the date of the transaction.</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Exchange differences arising on translation of foreign operations are transferred directly to the Group’s foreign currency translation reserve in the consolidated balance sheets. These differences are recognised in the consolidated statements of profit or loss and other comprehensive income in the period in which the operation is disposed.</p>
</ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory>
<ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"> </td> <td style="font: 12pt Times New Roman, Times, Serif; width: 24px"><font style="font-size: 10pt"><b>(x)</b></font></td> <td style="font: 12pt Times New Roman, Times, Serif"><font style="font-size: 10pt"><b>Operating segments</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify">Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker. The executive directors are the chief operating decision maker, responsible for allocating resources and assessing performance of the operating segments.</p>
</ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory>
<NAKD:ReceivedRent contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 700000 </NAKD:ReceivedRent>
<ifrs-full:RevenueFromSaleOfGoods contextRef="From2019-02-01to2019-07-31_custom_OperatingSegmentMember_custom_NewZealandRetailMember" unitRef="NZD" decimals="-3"> 19000000 </ifrs-full:RevenueFromSaleOfGoods>
<ifrs-full:RevenueFromSaleOfGoods contextRef="From2019-02-01to2019-07-31_custom_OperatingSegmentMember_custom_NewZealandWholesaleMember" unitRef="NZD" decimals="-3"> 8414000 </ifrs-full:RevenueFromSaleOfGoods>
<ifrs-full:RevenueFromSaleOfGoods contextRef="From2019-02-01to2019-07-31_custom_OperatingSegmentMember_custom_ECommerceMember" unitRef="NZD" decimals="-3"> 14680000 </ifrs-full:RevenueFromSaleOfGoods>
<ifrs-full:RevenueFromSaleOfGoods contextRef="From2019-02-01to2019-07-31_custom_OperatingSegmentMember_ifrs-full_UnallocatedAmountsMember" unitRef="NZD" xsi:nil="true"/>
<ifrs-full:RevenueFromSaleOfGoods contextRef="From2019-02-01to2019-07-31_custom_OperatingSegmentMember" unitRef="NZD" decimals="-3"> 42094000 </ifrs-full:RevenueFromSaleOfGoods>
<ifrs-full:RevenueFromSaleOfGoods contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember_custom_NewZealandRetailMember" unitRef="NZD" decimals="-3"> 14863000 </ifrs-full:RevenueFromSaleOfGoods>
<ifrs-full:RevenueFromSaleOfGoods contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember_custom_NewZealandWholesaleMember" unitRef="NZD" decimals="-3"> 2735000 </ifrs-full:RevenueFromSaleOfGoods>
<ifrs-full:RevenueFromSaleOfGoods contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember_custom_ECommerceMember" unitRef="NZD" decimals="-3"> 16966000 </ifrs-full:RevenueFromSaleOfGoods>
<ifrs-full:RevenueFromSaleOfGoods contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember_ifrs-full_UnallocatedAmountsMember" unitRef="NZD" xsi:nil="true"/>
<ifrs-full:RevenueFromSaleOfGoods contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember" unitRef="NZD" decimals="-3"> 34564000 </ifrs-full:RevenueFromSaleOfGoods>
<NAKD:OtherSegmentExpenses contextRef="From2019-02-01to2019-07-31_custom_OperatingSegmentMember_custom_NewZealandRetailMember" unitRef="NZD" id="Foot-02-0" decimals="-3"> 7646000 </NAKD:OtherSegmentExpenses>
<NAKD:OtherSegmentExpenses contextRef="From2019-02-01to2019-07-31_custom_OperatingSegmentMember_custom_NewZealandWholesaleMember" unitRef="NZD" id="Foot-02-1" decimals="-3"> 3365000 </NAKD:OtherSegmentExpenses>
<NAKD:OtherSegmentExpenses contextRef="From2019-02-01to2019-07-31_custom_OperatingSegmentMember_custom_ECommerceMember" unitRef="NZD" id="Foot-02-2" decimals="-3"> 6169000 </NAKD:OtherSegmentExpenses>
<NAKD:OtherSegmentExpenses contextRef="From2019-02-01to2019-07-31_custom_OperatingSegmentMember_ifrs-full_UnallocatedAmountsMember" unitRef="NZD" id="Foot-02-3" xsi:nil="true"/>
<NAKD:OtherSegmentExpenses contextRef="From2019-02-01to2019-07-31_custom_OperatingSegmentMember" unitRef="NZD" id="Foot-02-4" decimals="-3"> 17180000 </NAKD:OtherSegmentExpenses>
<NAKD:OtherSegmentExpenses contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember_custom_NewZealandRetailMember" unitRef="NZD" id="Foot-02-5" decimals="-3"> 7577000 </NAKD:OtherSegmentExpenses>
<NAKD:OtherSegmentExpenses contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember_custom_NewZealandWholesaleMember" unitRef="NZD" id="Foot-02-6" decimals="-3"> 551000 </NAKD:OtherSegmentExpenses>
<NAKD:OtherSegmentExpenses contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember_custom_ECommerceMember" unitRef="NZD" id="Foot-02-7" decimals="-3"> 6001000 </NAKD:OtherSegmentExpenses>
<NAKD:OtherSegmentExpenses contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember_ifrs-full_UnallocatedAmountsMember" unitRef="NZD" id="Foot-02-8" xsi:nil="true"/>
<NAKD:OtherSegmentExpenses contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember" unitRef="NZD" id="Foot-02-9" decimals="-3"> 14129000 </NAKD:OtherSegmentExpenses>
<ifrs-full:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss contextRef="From2019-02-01to2019-07-31_custom_OperatingSegmentMember_custom_NewZealandRetailMember" unitRef="NZD" xsi:nil="true"/>
<ifrs-full:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss contextRef="From2019-02-01to2019-07-31_custom_OperatingSegmentMember_custom_NewZealandWholesaleMember" unitRef="NZD" xsi:nil="true"/>
<ifrs-full:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss contextRef="From2019-02-01to2019-07-31_custom_OperatingSegmentMember_custom_ECommerceMember" unitRef="NZD" xsi:nil="true"/>
<ifrs-full:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss contextRef="From2019-02-01to2019-07-31_custom_OperatingSegmentMember_ifrs-full_UnallocatedAmountsMember" unitRef="NZD" decimals="-3"> 6849000 </ifrs-full:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss>
<ifrs-full:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss contextRef="From2019-02-01to2019-07-31_custom_OperatingSegmentMember" unitRef="NZD" decimals="-3"> 6849000 </ifrs-full:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss>
<ifrs-full:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember_custom_NewZealandRetailMember" unitRef="NZD" xsi:nil="true"/>
<ifrs-full:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember_custom_NewZealandWholesaleMember" unitRef="NZD" xsi:nil="true"/>
<ifrs-full:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember_custom_ECommerceMember" unitRef="NZD" xsi:nil="true"/>
<ifrs-full:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember_ifrs-full_UnallocatedAmountsMember" unitRef="NZD" decimals="-3"> 2815000 </ifrs-full:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss>
<ifrs-full:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember" unitRef="NZD" decimals="-3"> 2815000 </ifrs-full:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss>
<ifrs-full:DepreciationAndAmortisationExpense contextRef="From2019-02-01to2019-07-31_custom_OperatingSegmentMember_custom_NewZealandRetailMember" unitRef="NZD" xsi:nil="true"/>
<ifrs-full:DepreciationAndAmortisationExpense contextRef="From2019-02-01to2019-07-31_custom_OperatingSegmentMember_custom_NewZealandWholesaleMember" unitRef="NZD" xsi:nil="true"/>
<ifrs-full:DepreciationAndAmortisationExpense contextRef="From2019-02-01to2019-07-31_custom_OperatingSegmentMember_custom_ECommerceMember" unitRef="NZD" xsi:nil="true"/>
<ifrs-full:DepreciationAndAmortisationExpense contextRef="From2019-02-01to2019-07-31_custom_OperatingSegmentMember_ifrs-full_UnallocatedAmountsMember" unitRef="NZD" decimals="-3"> 4567000 </ifrs-full:DepreciationAndAmortisationExpense>
<ifrs-full:DepreciationAndAmortisationExpense contextRef="From2019-02-01to2019-07-31_custom_OperatingSegmentMember" unitRef="NZD" decimals="-3"> 4567000 </ifrs-full:DepreciationAndAmortisationExpense>
<ifrs-full:DepreciationAndAmortisationExpense contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember_custom_NewZealandRetailMember" unitRef="NZD" xsi:nil="true"/>
<ifrs-full:DepreciationAndAmortisationExpense contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember_custom_NewZealandWholesaleMember" unitRef="NZD" xsi:nil="true"/>
<ifrs-full:DepreciationAndAmortisationExpense contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember_custom_ECommerceMember" unitRef="NZD" xsi:nil="true"/>
<ifrs-full:DepreciationAndAmortisationExpense contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember_ifrs-full_UnallocatedAmountsMember" unitRef="NZD" decimals="-3"> 4560000 </ifrs-full:DepreciationAndAmortisationExpense>
<ifrs-full:DepreciationAndAmortisationExpense contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember" unitRef="NZD" decimals="-3"> 4560000 </ifrs-full:DepreciationAndAmortisationExpense>
<NAKD:UnrealisedForeignExchangeGainLoss contextRef="From2019-02-01to2019-07-31_custom_OperatingSegmentMember_custom_NewZealandRetailMember" unitRef="NZD" xsi:nil="true"/>
<NAKD:UnrealisedForeignExchangeGainLoss contextRef="From2019-02-01to2019-07-31_custom_OperatingSegmentMember_custom_NewZealandWholesaleMember" unitRef="NZD" xsi:nil="true"/>
<NAKD:UnrealisedForeignExchangeGainLoss contextRef="From2019-02-01to2019-07-31_custom_OperatingSegmentMember_custom_ECommerceMember" unitRef="NZD" xsi:nil="true"/>
<NAKD:UnrealisedForeignExchangeGainLoss contextRef="From2019-02-01to2019-07-31_custom_OperatingSegmentMember_ifrs-full_UnallocatedAmountsMember" unitRef="NZD" decimals="-3"> 553000 </NAKD:UnrealisedForeignExchangeGainLoss>
<NAKD:UnrealisedForeignExchangeGainLoss contextRef="From2019-02-01to2019-07-31_custom_OperatingSegmentMember" unitRef="NZD" decimals="-3"> 553000 </NAKD:UnrealisedForeignExchangeGainLoss>
<NAKD:UnrealisedForeignExchangeGainLoss contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember_custom_NewZealandRetailMember" unitRef="NZD" xsi:nil="true"/>
<NAKD:UnrealisedForeignExchangeGainLoss contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember_custom_NewZealandWholesaleMember" unitRef="NZD" xsi:nil="true"/>
<NAKD:UnrealisedForeignExchangeGainLoss contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember_custom_ECommerceMember" unitRef="NZD" xsi:nil="true"/>
<NAKD:UnrealisedForeignExchangeGainLoss contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember_ifrs-full_UnallocatedAmountsMember" unitRef="NZD" decimals="-3"> 2759000 </NAKD:UnrealisedForeignExchangeGainLoss>
<NAKD:UnrealisedForeignExchangeGainLoss contextRef="From2020-02-01to2020-07-31_custom_OperatingSegmentMember" unitRef="NZD" decimals="-3"> 2759000 </NAKD:UnrealisedForeignExchangeGainLoss>
<NAKD:ProceedFromIssuanceOfDebt contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 19300000 </NAKD:ProceedFromIssuanceOfDebt>
<ifrs-full:PaymentsForDebtIssueCosts contextRef="From2020-02-01to2020-07-31" unitRef="NZD" decimals="-3"> 1200000 </ifrs-full:PaymentsForDebtIssueCosts>
<ifrs-full:DisclosureOfClassesOfShareCapitalExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 24px"><font style="font: 10pt Times New Roman, Times, Serif"><b>14</b></font></td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><font style="font: 10pt Times New Roman, Times, Serif"><b>Share Capital</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><b>31 July 2020</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><b>NZ $000’s</b></p></td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: right"><b>31 January 2020</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: right"><b>NZ $000’s</b></p></td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 63%"><font style="font: 10pt Times New Roman, Times, Serif">41,629,877 (31 January 2020: 4,697,204) Ordinary shares</font></td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%"> </td> <td style="border-bottom: black 2.25pt double; width: 1%; font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="border-bottom: black 2.25pt double; width: 15%; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>194,465</b></font></td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%"> </td> <td style="border-bottom: black 2.25pt double; width: 1%; font: 11pt Calibri, Helvetica, Sans-Serif"> </td> <td style="border-bottom: black 2.25pt double; width: 15%; font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">170,193</font></td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 1%"> </td></tr> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: right"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"><b>Ordinary shares</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"><b> </b></p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: right"><b>6 months to</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: right"><b>31 July</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: right"><b>2019</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: right"><b>NZ $000’s</b></p></td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: right"><b>6 months to</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: right"><b>31 January</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: right"><b>2020</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: right"><b>NZ $000’s</b></p></td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%"><font style="font: 10pt Times New Roman, Times, Serif">At the beginning of the reporting period</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>170,193</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">155,536</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font: 10pt Times New Roman, Times, Serif">Issuance of ordinary shares:</font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt"><font style="font: 10pt Times New Roman, Times, Serif">- Cash collected</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">2,631</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt"><font style="font: 10pt Times New Roman, Times, Serif">- Shares issued in lieu of inventory payment</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">5,864</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt"><font style="font: 10pt Times New Roman, Times, Serif">- Convertible notes converted to equity</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>22,583</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">5,979</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt"><font style="font: 10pt Times New Roman, Times, Serif">- Conversion of debt</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>1,689</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt"><font style="font: 10pt Times New Roman, Times, Serif">- Warrants issued</font></td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>-</b></font></td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">183</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font: 10pt Times New Roman, Times, Serif">At the end of the reporting period</font></td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>194,465</b></font></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">170,193</font></td> <td> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">The holders of ordinary shares are entitled to participate in dividends and the proceeds on winding up of the Group. On a show of hands at meetings of the Group, each holder of ordinary shares has one vote in person or by proxy, and upon a poll each share is entitled to one vote.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">The Group does not have authorised capital or par value in respect of its shares.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"><b>Warrants</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in">The following warrants were outstanding as at 31 July 2020 (31 January 2020: 610,122).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid"><font style="font: 10pt Times New Roman, Times, Serif"><b>Average Exercise Price USD</b></font></td> <td> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Issue Date</b></font></td> <td> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Expiry Date</b></font></td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>No of Warrants</b></font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 47%; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">$0.01 - $0.50</font></td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">Mar-19</font></td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">Mar-23</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">14,000</font></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">Mar-19</font></td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">Mar-24</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">3,921</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">Apr-19</font></td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">Apr-22</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">500</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">May-19</font></td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">May-21</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">10,000</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">Jul-19</font></td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">May-25</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">170,100</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">Aug-19</font></td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">Feb-25</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">285,714</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">Aug-19</font></td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">Aug-24</font></td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">22,857</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">$0.50 - $1.00</font></td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">Mar-19</font></td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">Mar-21</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">42,280</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: center"> </td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">Jul-20</font></td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">Jul-25</font></td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">19,136,364</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">$1.50 - $2.00</font></td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">Nov-17</font></td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">Nov-21</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">2,000</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">Oct-18</font></td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">Oct-21</font></td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">20,000</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">$2.01 - $4.00</font></td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">Dec-17</font></td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">Dec-20</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">10,660</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">Jun-18</font></td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">Jun-23</font></td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">8,000</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center"><font style="font: 10pt Times New Roman, Times, Serif">$4.01+</font></td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">May-18</font></td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">May-21</font></td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">2,820</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font: 10pt Times New Roman, Times, Serif"><b>Total number of outstanding warrants as at 31 July 2020</b></font></td> <td> </td> <td style="padding-bottom: 2.5pt"> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>19,729,216</b></font></td> <td> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"></p>
</ifrs-full:DisclosureOfClassesOfShareCapitalExplanatory>
<ifrs-full:EarningsPerShareExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 24px"><font style="font: 10pt Times New Roman, Times, Serif"><b>15</b></font></td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><font style="font: 10pt Times New Roman, Times, Serif"><b>Earnings per Share</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><b>(a) Basic and diluted loss per share</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"><b> </b></p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: right"><b>6 months to</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: right"><b>31 July 2020</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: right"><b>NZ $</b></p></td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: right"><b>6 months to</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: right"><b>31 July 2019* NZ $</b></p></td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%"><font style="font: 10pt Times New Roman, Times, Serif">From continuing operations attributable to the ordinary equity holders of the company</font></td> <td style="width: 1%"> </td> <td style="border-bottom: black 2.25pt double; width: 1%"> </td> <td style="border-bottom: black 2.25pt double; width: 16%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>(1.43</b></font></td> <td style="width: 1%"><font style="font: 10pt Times New Roman, Times, Serif"><b>)</b></font></td> <td style="width: 1%"> </td> <td style="border-bottom: black 2.25pt double; width: 1%"> </td> <td style="border-bottom: black 2.25pt double; width: 16%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(52.23</font></td> <td style="width: 1%"><font style="font: 10pt Times New Roman, Times, Serif">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font: 10pt Times New Roman, Times, Serif"><b>Total basic and diluted loss per share attributable to the ordinary equity holders of the company</b></font></td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>(1.43</b></font></td> <td><font style="font: 10pt Times New Roman, Times, Serif"><b>)</b></font></td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(52.23</font></td> <td><font style="font: 10pt Times New Roman, Times, Serif">)</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">All convertible notes and warrants issued during the period are not included in the calculation of diluted loss per share because they are antidilutive in nature for the period ended 31 July 2020. These notes could potentially dilute earnings/loss per share in the future.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><b>(b) Reconciliation of loss used in calculating earnings per share</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><b> </b></p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: right"><b>6 months to</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: right"><b>31 July 2020 </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: right"><b>NZ $000’s</b></p></td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: right"><b>6 months to</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: right"><b>31 July 2019 </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: right"><b>NZ $000’s</b></p></td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font: 10pt Times New Roman, Times, Serif"><b>Basic and diluted loss per share</b></font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 62%"><font style="font: 10pt Times New Roman, Times, Serif">Loss attributable to the ordinary equity holders of the Group used in calculating basic earnings per share:</font></td> <td style="width: 1%"> </td> <td style="border-bottom: black 2.25pt double; width: 1%"> </td> <td style="border-bottom: black 2.25pt double; width: 16%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>(18,454</b></font></td> <td style="width: 1%"><font style="font: 10pt Times New Roman, Times, Serif"><b>)</b></font></td> <td style="width: 1%"> </td> <td style="border-bottom: black 2.25pt double; width: 1%"> </td> <td style="border-bottom: black 2.25pt double; width: 16%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(28,729</font></td> <td style="width: 1%"><font style="font: 10pt Times New Roman, Times, Serif">)</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><b>(c) Weighted average number of shares used as the denominator</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"><b> </b></p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: right"><b>31 July 2020</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: right"><b>Number</b></p></td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: right"><b>31 July 2019</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: right"><b>Number*</b></p></td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%"><font style="font: 10pt Times New Roman, Times, Serif">Weighted average number of ordinary shares used as the denominator in calculating basic and diluted loss per share</font></td> <td style="width: 1%"> </td> <td style="border-bottom: black 2.25pt double; width: 1%"> </td> <td style="border-bottom: black 2.25pt double; width: 16%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>12,921,978</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="border-bottom: black 2.25pt double; width: 1%"> </td> <td style="border-bottom: black 2.25pt double; width: 16%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">550,071</font></td> <td style="width: 1%"> </td></tr> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">* On 20 December 2019 the Group executed a 1-100 reverse share split reducing the number of shares. The reverse split has also been reflected in the prior period number of shares.</p>
</ifrs-full:EarningsPerShareExplanatory>
<ifrs-full:DisclosureOfRelatedPartyExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 24px"><font style="font: 10pt Times New Roman, Times, Serif"><b>16</b></font></td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><font style="font: 10pt Times New Roman, Times, Serif"><b>Related Parties</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><b>(a) The Group’s main related parties are as follows:</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">Key management personnel</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">Other related parties include close family members of key management personnel and entities that are controlled or significantly influenced by those key management personnel or their close family members.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"><b>(b) Transactions with related parties</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">During the last financial year, a financial liability relating to a shareholder loan created on the acquisition of FOH Online Corp Inc. was derecognised as the current acquisition accounting results in a debt free balance with the shareholder. This adjustment is reflected in the 31 January 2020 accounts 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. 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 accrued and capitalised interest. Further information can be found in note 10.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">During the current period, the Group procured goods for resale from The Way Store Pty, a company registered in Australia, which is related through common directorship. The Group purchased $0.5m worth of inventory.</p>
</ifrs-full:DisclosureOfRelatedPartyExplanatory>
<ifrs-full:DisclosureOfCashFlowStatementExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 24px"><font style="font: 10pt Times New Roman, Times, Serif"><b>17</b></font></td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><font style="font: 10pt Times New Roman, Times, Serif"><b>Cash Flow Information</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><b>(a) Reconciliation of cash flow from operations with loss are income tax</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"><b> </b></p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: right"><b>6 months to </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: right"><b>31 July 2020 </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: right"><b>NZ $000’s</b></p></td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">6 months to <br /> 31 July 2019 <br /> NZ $000’s</font></td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td> <td> </td> <td colspan="2"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 62%"><font style="font: 10pt Times New Roman, Times, Serif">Loss for the period</font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>(18,454</b></font></td> <td style="width: 1%"><font style="font: 10pt Times New Roman, Times, Serif"><b>)</b></font></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(28,729</font></td> <td style="width: 1%"><font style="font: 10pt Times New Roman, Times, Serif">)</font></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><font style="font: 10pt Times New Roman, Times, Serif">Cash flows excluded from loss attributable to operating activities</font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt"><font style="font: 10pt Times New Roman, Times, Serif">- interest paid on borrowings</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>3,721</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1,025</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt"><font style="font: 10pt Times New Roman, Times, Serif">- interest paid on lease liabilities</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>-</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">857</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font: 10pt Times New Roman, Times, Serif">Non-cash flows in loss:</font></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt"><font style="font: 10pt Times New Roman, Times, Serif">- depreciation and amortisation expense</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>4,560</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">4,567</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 10pt"><font style="font: 10pt Times New Roman, Times, Serif">- impairment expense</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2,815</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">6,849</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt"><font style="font: 10pt Times New Roman, Times, Serif">- Transaction expenses</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>6,748</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font: 10pt Times New Roman, Times, Serif">Net changes in assets and liabilities</font></td> <td> </td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>918</b></font></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">5,862</font></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 10pt"><font style="font: 10pt Times New Roman, Times, Serif">- net exchange differences</font></td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>70</b></font></td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(120</font></td> <td><font style="font: 10pt Times New Roman, Times, Serif">)</font></td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td><font style="font: 10pt Times New Roman, Times, Serif">Cash flow from operations</font></td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>378</b></font></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(9,689</font></td> <td><font style="font: 10pt Times New Roman, Times, Serif">)</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"></p>
</ifrs-full:DisclosureOfCashFlowStatementExplanatory>
<ifrs-full:DisclosureOfContingentLiabilitiesExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 24px"><font style="font: 10pt Times New Roman, Times, Serif"><b>18</b></font></td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><font style="font: 10pt Times New Roman, Times, Serif"><b>Contingencies </b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">In the prior year, a shareholder lodged a court Action against the Group claiming they did not receive the correct number of shares in the Group on completion of the merger between Naked Inc. and Bendon Limited to form Naked Brand Group Limited in the prior year. The Group has sought to have this claim dismissed by the Court on the basis that the Group had no contract with the shareholder and that the shareholder did not have a possessory right over a certain number of shares in the Group. No provision has been made for this in these financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">During the current period, a dispute was raised by a wholesale customer of the Group regarding the amount due for payment. The outstanding receivable has been fully provided in these financial statements, however at the time of preparing this report the dispute remained unresolved and no additional provision has been made for this in these financial statements. It is expected that a settlement will be met by the year end.</p>
</ifrs-full:DisclosureOfContingentLiabilitiesExplanatory>
<ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 24px"><font style="font: 10pt Times New Roman, Times, Serif"><b>19</b></font></td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><font style="font: 10pt Times New Roman, Times, Serif"><b>Events occurring after the reporting date</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">On May 14, 2020, the Group received a notice from the Listing Qualifications Department of Nasdaq stating that, the minimum requirement of shareholder equity (US$2.5m) had not been met. Under the listing rule ((5550(b)(1)) the Group submitted a plan to regain compliance that was accepted and now has until 10 November 2020 to become compliant. Following this notice, on 6 October 2020 the Group received a letter from the Listing Qualifications Department of The Nasdaq Capital Market (“<u>Nasdaq</u>”) notifying the Group that it has regained compliance with minimum stockholder’s equity requirement for continued listing on the Nasdaq Capital Market under Nasdaq Listing Rule 5550(b). However the Group remains out of compliance with the requirement to have a minimum bid price of at least US$1.00 per share for continued listing under Nasdaq Listing Rule 5550(a)(2). The Group initially has until November 23, 2020 to regain compliance with the minimum bid price requirement. In the event the Group does not regain compliance by such date, the Group may be eligible for an additional 180 calendar days.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">On August 18, 2020, Naked Brand Group Limited (the “Company”) entered into a Global Amendment, dated as of August 17, 2020 (the “Amendment”), with St. George Investments LLC (the “Holder”), which amended the Convertible Promissory Note issued by the Company on February 11, 2020 (the “Amended Note”). Pursuant to the Amendment, subject to the Company’s approval, the Holder may convert the outstanding balance of the Amended Note into the Company’s ordinary shares at a conversion price per share that is equal to (i) a percentage of not less than 75%, multiplied by (ii) the lowest daily volume weighted average price of the Company’s ordinary shares in the preceding 20 trading days, but in any event not less than the floor price specified in the Amendment.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">On August 20, 2020, Naked Brand Group Limited (the “Company”) entered into an equity distribution agreement (the “Sales Agreement”) with Maxim Group LLC (the “Maxim”). Under the Sales Agreement, the Company may sell, from time to time, through Maxim, ordinary shares, without par value (the “Shares”), having an aggregate offering price of up to US$5,000,000 (the “Offering”). Sales of the Shares, if any, will be made by any method permitted that is deemed an “at the market offering” as defined in Rule 415 under the Securities Act of 1933, as amended. Maxim is not required to sell any specific amount but will act as the Company’s exclusive sales agent using commercially reasonable efforts consistent with its normal trading and sales practices, on mutually agreed terms between Maxim and the Company. The Company has no obligation to sell any of the Shares under the Sales Agreement and may at any time suspend solicitation and offers under the Sales Agreement. The Company intends to use any net proceeds from the sale of Ordinary Shares for general corporate purposes. As compensation for its services, the Company agreed to pay to Maxim 3% of the gross proceeds received by the Company from the sales of the Shares. Subsequent to this, on September 25, 2020, the offering price was increased to US$18,500,000.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">On August 20, 2020, the Company received an instruction to issue 1,875,670 shares under the Convertible Promissory Note dated February 11, 2020 at a conversion price of US$0.1866 for a total of US$350,000.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">On August 25, 2020, the Company received an instruction to issue 3,197,195 shares under the Convertible Promissory Note dated July 24, 2020 at a conversion price of US$0.2424 for a total of US$775,000.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">On August 31, 2020, the Company received an instruction to issue 2,100,000 shares under the Convertible Promissory Note dated July 24, 2020 at a conversion price of US$0.2424 for a total of US$509,040.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">On September 2, 2020, the Company received an instruction to issue 2,050,000 shares under the Convertible Promissory Note dated July 24, 2020 at a conversion price of US$0.2424 for a total of US$496,920.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">On September 3, 2020, the Company received an instruction to issue 3,316,521 shares and 15,492,344 pre-funded warrants under the Convertible Promissory Note dated July 24, 2020 at a conversion price of US$0.2424 for a total of US$4,557,747. Pre-funded warrants of 15,492,344 were exercised (“cash exercise”) at the pre-funded exercise price of $0.0001 for a total of US$1,549.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">During September and October 2020, the company received instructions to exercise (“Cashless Exercise”) 7,251,581 purchase warrants under the Convertible Promissory Note dated July 24, 2020, into 31,253,032 ordinary shares.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">During September and October 2020, the Company raised US$17.5m through the Company’s partnership with Maxim Group LLC as noted on August 20,2020. This equated to a sale of 138,252,413 shares. Fees equating to 3% of gross proceeds were retained by Maxim LLC.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">On October 5, 2020, the Company and its operating subsidiary Bendon Limited, entered into settlement agreements with each of Timothy Connell and William Gibson & Ivory Castle Limited to agree to finally settle the dispute by issuing redeemable “Bendon conversion shares” with an aggregate value of US$3.8m. The Bendon conversion shares constitute a separate share class in Bendon and confer no voting rights, have no rights to distributions. The Bendon conversion shares are convertible into the Naked Brand Group Limited ordinary shares at a conversion price equal to the closing market price of the Company’s ordinary shares on the trading day immediately preceding the date the Lender or Bendon, as applicable, delivers a notice of conversion subject to floor of $0.05 per share. Bendon may not require more than US$0.1m Bendon conversion shares to be converted on any day.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">On October 19, 2020, we entered into an equity distribution agreement (the “New Sales Agreement”) with Maxim Group LLC (“Maxim”), pursuant to which we may sell, from time to time, through Maxim, ordinary shares having an aggregate offering price of up to US$50,000,000. Sales of the shares, if any, will be made by any method permitted that is deemed an “at the market offering” as defined in Rule 415 under the Securities Act.</p>
</ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory>
<ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 24px"><font style="font: 10pt Times New Roman, Times, Serif"><b>3</b></font></td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><font style="font: 10pt Times New Roman, Times, Serif"><b>Summary of significant accounting policies</b> </font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 24px"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 24px"><font style="font: 10pt Times New Roman, Times, Serif"><b>(a)</b></font></td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><font style="font: 10pt Times New Roman, Times, Serif"><b>Going concern</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">The financial statements have been prepared on the basis of going concern which contemplates continuity of normal business activities and the realisation of assets and settlement of liabilities in the ordinary course of business.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">For the 6 months ended 31 July 2020 the Group experienced a loss after income tax from continuing operations of NZ$18.5 million and operating cash inflows of NZ$0.4 million. It has net current liabilities of NZ$10.2 million and a net liability position of NZ$1.7 million.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">The results for the 6 months ended 31 July 2020 has been adversely impacted by COVID-19 which has negatively impacted trading due to store closures (retail and wholesale) as well as delayed inventory shipments from suppliers. To mitigate the significant impact on cash flow, the Group has worked with suppliers (including landlords) to obtain support with delayed payments and in some instances reduced payments. During the period of reporting the Group had obtained rent concessions totalling NZ$0.7 million. Employees agreed to work reduced hours and the business received subsidies from both New Zealand and Australian governments. At the date of this report the Group had received NZ$2.0 million from the New Zealand government and NZ$0.5m from the Australian Government. The Group remains in discussion with the bank who agreed to defer loan repayments.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">The business also incurred transaction expenses of NZ$10.6 million, of which $4.9 million is in relation to financing the business and an additional $5.7 million being provided for to satisfy a complaint made against the Group. Please refer to note 13 for more detail.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Management has also engaged in further restructuring of the business operations, reducing costs across distribution channels, renegotiating supplier contracts, resetting customer supply commitments, and updating leadership roles.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">On 12 March 2020, the Group entered into a Deed of Amendment with the Bank of New Zealand to extend its loan facility of NZD$16,700,000 (31 January 2020: NZD$17,900,000) until March 2022. The amended agreement stipulates the repayment dates to reduce the facility to March 2022 and compliance with additional covenants.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Under the terms of the facility, the Group must meet specific covenant obligations namely sales and gross margin adverse variances to budget to be no greater than 15% and inventory to cover bank debt 1.35 times (increasing to 1.65 times from and including 31 July 2020). In the first six months of the year, the Group was on average in breach of all covenant measures. The extended borrowing has therefore been classified as a current liability as at 31 July 2020. Sales, gross margin and inventory were all negatively impacted by COVID-19 due to store closures and delayed inventory shipments from suppliers.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">During the period ended 31 July 2020, the Group raised $19.3m of funds through the issuance of convertible notes to assist with operating cash outflows and repay $1.2m of the bank debt carried forward from the prior year reducing the balance from $17.9m to $16.7m.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Despite the ongoing losses, and the other negative financial conditions, the Directors are confident that the Group will continue as a going concern. However, while the Directors are confident of continuing as a going concern and meeting its debt obligation to its bank and creditor commitments as they fall due, the going concern is dependent upon the Directors and Group being successful in raising additional capital, generating sufficient sales and increasing gross margins while the Group has already made significant overhead reductions.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">The Directors’ believe that the Group will be successful in the raising capital, generating sales and increasing gross margin and accordingly, have prepared the report on a going concern basis.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">As a result, the viability of the Group is dependent on the above maters. The dependence on these matters raises substantial doubt about the Group’s ability to continue as a going concern and therefore whether the Group will realize the assets and extinguish the liabilities in the normal course of business and the amounts stated in the financial reports.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px"><font style="font: 10pt Times New Roman, Times, Serif"><b>(b)</b></font></td> <td><font style="font: 10pt Times New Roman, Times, Serif"><b>Basis for consolidation</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><i>Subsidiaries</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Subsidiaries are all entities (including structured entities) over which the Group has control. The group controls an entity when the group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power to direct the activities of the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the group. They are deconsolidated from the date that control ceases.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Intercompany transactions, balances and unrealised gains on transactions between group companies are eliminated. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the transferred asset. Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the group.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">When the group ceases to consolidate or equity account for an investment because of a loss of control, joint control or significant influence, any retained interest in the entity is remeasured to its fair value with the change in carrying amount recognised in profit or loss. This fair value becomes the initial carrying amount for the purposes of subsequently accounting for the retained interest as an associate, joint venture or financial asset. In addition, any amounts previously recognised in other comprehensive income in respect of that entity are accounted for as if the group had directly disposed of the related assets or liabilities. This may mean that amounts previously recognised in other comprehensive income are reclassified to profit or loss.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">If the ownership interest in a joint venture or an associate is reduced but joint control or significant influence is retained, only a proportionate share of the amounts previously recognised in other comprehensive income are reclassified to profit or loss where appropriate.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px"><font style="font: 10pt Times New Roman, Times, Serif"><b>(c)</b></font></td> <td><font style="font: 10pt Times New Roman, Times, Serif"><b>Business combinations</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Business combinations are accounted for by applying the acquisition method which requires an acquiring entity to be identified in all cases. The acquisition date under this method is the date that the acquiring entity obtains control over the acquired entity.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">The fair value of identifiable assets and liabilities acquired are recognised in the consolidated financial statements at the acquisition date.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Goodwill or a gain on bargain purchase may arise on the acquisition date, this is calculated by comparing the consideration transferred and the amount of non-controlling interest in the acquiree with the fair value of the net identifiable assets acquired. Where consideration is greater than the net assets acquired, the excess is recorded as goodwill. Where the net assets acquired are greater than the consideration, the measurement basis of the net assets are reassessed and then a gain from bargain purchase recognised in profit or loss.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">All acquisition-related costs are recognised as expenses in the periods in which the costs are incurred except for costs to issue debt or equity securities.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Any contingent consideration which forms part of the combination is recognised at fair value at the acquisition date. If the contingent consideration is classified as equity, then it is not remeasured, and the settlement is accounted for within equity. Otherwise subsequent changes in the value of the contingent consideration liability are measured through profit or loss.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px"><font style="font: 10pt Times New Roman, Times, Serif"><b>(d)</b></font></td> <td><font style="font: 10pt Times New Roman, Times, Serif"><b>Income Tax</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">The tax expense/(benefit) recognised in the consolidated statements of profit or loss and other comprehensive income comprises of current income tax expense plus deferred tax expense/(benefit).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Current tax is the amount of income taxes payable/(recoverable) in respect of the taxable profit/(loss) for the period and is measured at the amount expected to be paid to/(recovered from) the taxation authorities, using the tax rates and laws that have been enacted or substantively enacted by each jurisdiction by the end of the reporting period. Current tax liabilities/(assets) are measured at the amounts expected to be paid to/(recovered from) the relevant taxation authority.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Deferred tax is provided on temporary differences which are determined by comparing the carrying amounts of tax bases of assets and liabilities to the carrying amounts in the consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Deferred tax is not provided for the following: </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 72px"> </td> <td style="width: 24px"><font style="font: 10pt Times New Roman, Times, Serif">●</font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The initial recognition of an asset or liability in a transaction that is not a business combination and at the time of the transaction, affects neither accounting profit nor taxable profit/(tax loss).</font></td></tr> <tr style="vertical-align: top"> <td> </td> <td><font style="font: 10pt Times New Roman, Times, Serif">●</font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Taxable temporary differences arising on the initial recognition of goodwill.</font></td></tr> <tr style="vertical-align: top"> <td> </td> <td><font style="font: 10pt Times New Roman, Times, Serif">●</font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Temporary differences related to investment in subsidiaries, associates and jointly controlled entities to the extent that the Group is able to control the timing of the reversal of the temporary differences and it is probable that they will not reverse in the foreseeable future.</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Deferred tax assets and liabilities are measured at the tax rates that are expected to apply to the period when the asset is realised or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted by each jurisdiction by the end of the reporting period.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Deferred tax assets are recognised for all deductible temporary differences and unused tax losses to the extent that it is probable that taxable profit will be available against which the deductible temporary differences and losses can be utilised.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Current and deferred tax is recognised as income or an expense and included in profit or loss for the period except where the tax arises from a transaction which is recognised in other comprehensive income or equity, in which case the tax is recognised in other comprehensive income or equity respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">In determining the amount of current and deferred income tax, the Group takes into account the impact of uncertain income tax positions and whether additional taxes and interest may be due. This assessment relies on estimates and assumptions and may involve a series of judgements about future events. New information may become available that causes the Group to change its judgement regarding the adequacy of existing tax liabilities; such changes to tax liabilities will impact the income tax expense in the period that such a determination is made.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px"><font style="font: 10pt Times New Roman, Times, Serif"><b>(e)</b></font></td> <td><font style="font: 10pt Times New Roman, Times, Serif"><b>Revenue and other income</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><b>Sale of goods</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Sales of goods through retail stores, e-commerce and wholesale channels are recognised at a point in time when there has been a transfer of control of goods to the customer. Control of goods transfer at point of sale for retail stores sales. For wholesale and e- commerce sales, control of goods are transferred when goods are delivered to customers, and therefore reflects an estimate of shipments that have not been received at the reporting date based on shipping terms and historical delivery times. The Group also provides a reserve for projected merchandise returns based on prior experience.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">The Group sells gift cards to customers. The Group recognises revenue from gift cards when they are redeemed by the customers. In addition, the Group recognises revenue on unredeemed gift cards after one year when the gift cards have expired.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><i> </i></p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="width: 24px"><font style="font: 10pt Times New Roman, Times, Serif"><i>(i)</i></font></td> <td><font style="font: 10pt Times New Roman, Times, Serif"><i>Sale of goods - wholesale</i></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The Group sells a range of lingerie products in the wholesale market. Sales are recognised at a point in time when control of the products has transferred, being when the products are delivered to the wholesaler, the wholesaler has full discretion over the channel and price to sell the products, and there is no unfulfilled obligation that could affect the wholesaler’s acceptance of the products. Delivery occurs when the products have been shipped to the specific location, the risks of obsolescence and loss have been transferred to the wholesaler, and either the wholesaler has accepted the products in accordance with the sales contract, the acceptance provisions have lapsed, or the group has objective evidence that all criteria for acceptance have been satisfied.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The contracts with wholesalers have no specific terms on volume and price, and are not modified during the terms. Revenue from these sales is recognised based on the price specified in the contract, net of the estimated volume discounts. The estimates of discount is based on the trading terms in the contracts, and revenue is only recognised to the extent that it is highly probable that a significant reversal will not occur. A refund liability (included in trade and other payables) is recognised for expected volume payable to customers in relation to sales made until the end of the reporting period. The Group’s obligation to provide a refund for faulty products under the standard trading terms is recognised as a provision.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="width: 24px"><font style="font: 10pt Times New Roman, Times, Serif"><i>(ii)</i></font></td> <td><font style="font: 10pt Times New Roman, Times, Serif"><i>Sale of goods - retail/e-commerce</i></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The group operates a chain of retail stores and e-commerce websites selling lingerie products. Revenue from the sale of goods is recognised at a point in time when a group entity sells a product to the customer.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Payment of the transaction price is due immediately when the customer purchases the product. It is the group’s policy to sell its products to the end customer with a right of return within 30 days. Therefore, a refund liability (included in trade and other payables) and a right to the returned goods (included in inventory) are recognised for the products expected to be returned. Accumulated experience is used to estimate such returns at the time of sale at a portfolio level (expected value method).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Because the number of products returned has been steady for years, it is highly probable that a significant reversal in the cumulative revenue recognised will not occur. The validity of this assumption and the estimated amount of returns are reassessed at each reporting date.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><b>Interest revenue</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Interest is recognised using the effective interest method and recognised when it is earned.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><b>Dividend revenue</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Dividends are recognised when the entity’s right to receive payment is established. The Group did not receive dividend revenue during the period.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><b>Rendering of services</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Revenue from service transactions are recognised as services are performed. The Group did not receive any service revenue.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><b>Other income</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Other income is recognised on an accruals basis when the Group is entitled to it. Wage subsidy and Job keeper payments are considered ‘government grants’ and accounted for under IAS 20 Accounting for Government Grants and Disclosure of Government Assistance, because they are being provided by the Government in return for compliance with conditions relating to the operating activities of the Group. The grant is recognised as income when the Group is reasonably assured that it will comply with the conditions attached to it, and the grant will be received. The grant is recognised as a receivable when the associated wage payments are made. Receipt of reimbursement from the government reduces the receivable. During the period the Group has recognised $3.2m in relation to Government grants and wage subsidies.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px"><font style="font: 10pt Times New Roman, Times, Serif"><b>(f)</b></font></td> <td><font style="font: 10pt Times New Roman, Times, Serif"><b>Brand management, administrative and corporate expenses</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Corporate expenses include head office costs such as human resources, finance team and rental costs. Administrative expenses include depreciation and amortisation of intangible assets, as well as professional accounting fees. Brand management expenses includes other costs incurred in selling products, including advertising, design and retail store occupancy and payroll.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px"><font style="font: 10pt Times New Roman, Times, Serif"><b>(g)</b></font></td> <td><font style="font: 10pt Times New Roman, Times, Serif"><b>Borrowing costs</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale. Investment income earned on the temporary investment of specific borrowing pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">All other borrowing costs are recognised as an expense in the period in which they are incurred.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px"><font style="font: 10pt Times New Roman, Times, Serif"><b>(h)</b></font></td> <td><font style="font: 10pt Times New Roman, Times, Serif"><b>Inventories</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Inventories are measured at the lower of cost and net realisable value. Cost of inventory is determined using the weighted average costs basis and is net of any rebates and discounts received. Net realisable value represents the estimated selling price for inventories less costs necessary to make the sale. Net realisable value is estimated using the most reliable evidence available at the reporting date and inventory is written down through an obsolescence provision if necessary.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(i)</b></font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Property, plant and equipment</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><b>Plant and equipment</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Plant and equipment are measured using the cost model.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Under the cost model the asset is carried at its cost less any accumulated depreciation and any impairment losses. Costs include purchase price and other directly attributable costs associated with locating the asset to the installation site, where applicable.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><b>Depreciation</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Property, plant and equipment, is depreciated on a straight-line basis over the asset’s useful life to the Group, commencing when the asset is ready for use.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">The estimated useful lives used for each class of depreciable asset are shown below:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="border-bottom: black 1.5pt solid; width: 48%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Fixed asset class</b></font></td> <td style="width: 1%"> </td> <td style="border-bottom: black 1.5pt solid; width: 51%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Useful life</b></font></td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td><font style="font: 10pt Times New Roman, Times, Serif">Leasehold improvements</font></td> <td> </td> <td><font style="font: 10pt Times New Roman, Times, Serif">1 - 10 years and where shorter over the lease term</font></td></tr> <tr style="vertical-align: top"> <td><font style="font: 10pt Times New Roman, Times, Serif">Plant, furniture, fittings and motor vehicles</font></td> <td> </td> <td><font style="font: 10pt Times New Roman, Times, Serif">3 - 7 years</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">At the end of each annual reporting period, the depreciation method, useful life and residual value of each asset is reviewed. Any revisions are accounted for prospectively as a change in accounting estimate.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px"><font style="font: 10pt Times New Roman, Times, Serif"><b>(j)</b></font></td> <td><font style="font: 10pt Times New Roman, Times, Serif"><b>Leases</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">The Group adopted IFRS 16 on 1 February 2019. The standard replaces IAS 17 ‘Leases’ and IFRIC 4 ‘Determining whether an Arrangement Contains a Lease’ and for lessees eliminates the classifications of operating leases and finance leases. Straight-line operating lease expense recognition is replaced with a depreciation charge for the right-of-use assets (included in operating costs) and an interest expense on the recognised lease liabilities (included in finance costs). In the earlier periods of the lease, the expenses associated with the lease under IFRS 16 will be higher when compared to lease expenses under IAS 17. However, EBITDA (Earnings Before Interest, Tax, Depletion, Depreciation and Amortisation) results improve as the operating expense is now replaced by interest expense and depreciation in profit or loss. For classification within the statement of cash flows, the interest portion is disclosed in operating activities and the principal portion of the lease payments are separately disclosed in financing activities. For lessor accounting, the standard does not substantially change how a lessor accounts for leases.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">During the period, the Group received rent concessions of NZ$0.7m, due to COVID-19 and has applied “practical expedients” as permitted by IFRS 16.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><b>Right-of-use assets</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Right-of-use assets are depreciated on a straight-line basis over the unexpired period of the lease or the estimated useful life of the asset, whichever is the shorter. Where the Group expects to obtain ownership of the leased asset at the end of the lease term, the depreciation is over its estimated useful life. Right-of use assets are subject to impairment or adjusted for any remeasurement of lease liabilities.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><b>Lease liabilities</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">A lease liability is recognised at the commencement date of a lease. The lease liability is initially recognised at the present value of the lease payments to be made over the term of the lease, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the consolidated entity’s incremental borrowing rate. Lease payments comprise of fixed payments less any lease incentives receivable, variable lease payments that depend on an index or a rate, amounts expected to be paid under residual value guarantees, exercise price of a purchase option when the exercise of the option is reasonably certain to occur, and any anticipated termination penalties. The variable lease payments that do not depend on an index or a rate are expensed in the period in which they are incurred.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><b>(k) Financial instruments</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Financial instruments are recognised initially using trade date accounting, i.e. on the date that the Group becomes party to the contractual provisions of the instrument.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">On initial recognition, all financial instruments are measured at fair value plus transaction costs (except for instruments measured at fair value through profit or loss where transaction costs are expensed as incurred).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><i>Financial Assets</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><i>(i) Classification</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">The Group classifies its financial assets in the following measurement categories:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 72px"> </td> <td style="width: 24px"><font style="font: 10pt Times New Roman, Times, Serif">●</font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">those to be measured subsequently at fair value (either through Other Comprehensive Income “OCI” or through profit or loss), and</font></td></tr> <tr style="vertical-align: top"> <td> </td> <td><font style="font: 10pt Times New Roman, Times, Serif">●</font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">those to be measured at amortised cost.</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">The classification depends on the entity’s business model for managing the financial assets and the contractual terms of the cash flows.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">For assets measured at fair value, gains and losses will either be recorded in profit or loss or OCI. For investments in equity instruments that are not held for trading, this will depend on whether the group has made an irrevocable election at the time of initial recognition to account for the equity investment at fair value through other comprehensive income (FVOCI).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">The group reclassifies debt investments when and only when its business model for managing those assets changes.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><i>(ii) Recognition and derecognition</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Purchases and sales of financial assets are recognised on trade-date, the date on which the group commits to purchase or sell the asset. Financial assets are derecognised when the rights to receive cash flows from the financial assets have expired or have been transferred and the group has transferred substantially all the risks and rewards of ownership.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><i>(iii) Measurement</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">At initial recognition, the group measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss (FVPL), transaction costs that are directly attributable to the acquisition of the financial asset.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Transaction costs of financial assets carried at FVPL are expensed in profit or loss.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Financial assets with embedded derivatives are considered in their entirety when determining whether their cash flows are solely payment of principal and interest.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><i>Debt instruments</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Subsequent measurement of debt instruments depends on the group’s business model for managing the asset and the cash flow characteristics of the asset. There are three measurement categories into which the group classifies its debt instruments:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 72px"> </td> <td style="width: 24px"><font style="font: 10pt Times New Roman, Times, Serif">●</font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Amortised cost: Assets that are held for collection of contractual cash flows where those cash flows represent solely payments of principal and interest are measured at amortised cost. Interest income from these financial assets is included in finance income using the effective interest rate method. Any gain or loss arising on derecognition is recognised directly in profit or loss and presented in other gains/(losses) together with foreign exchange gains and losses. Impairment losses are presented as separate line item in the statement of profit or loss.</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 72px"> </td> <td style="width: 24px"><font style="font: 10pt Times New Roman, Times, Serif">●</font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">FVOCI: Assets that are held for collection of contractual cash flows and for selling the financial assets, where the assets’ cash flows represent solely payments of principal and interest, are measured at FVOCI. Movements in the carrying amount are taken through OCI, except for the recognition of impairment gains or losses, interest income and foreign exchange gains and losses which are recognised in profit or loss. When the financial asset is derecognised, the cumulative gain or loss previously recognised in OCI is reclassified from equity to profit or loss and recognised in other gains/(losses). Interest income from these financial assets is included in finance income using the effective interest rate method. Foreign exchange gains and losses are presented in other gains/(losses) and impairment expenses are presented as separate line item in the statement of profit or loss.</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"><b> </b></p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px"><font style="font: 10pt Times New Roman, Times, Serif"><b>(k)</b></font></td> <td><font style="font: 10pt Times New Roman, Times, Serif"><b>Financial instruments</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 72px"> </td> <td style="width: 24px"><font style="font: 10pt Times New Roman, Times, Serif">●</font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">FVPL: Assets that do not meet the criteria for amortised cost or FVOCI are measured at FVPL. A gain or loss on a debt investment that is subsequently measured at FVPL is recognised in profit or loss and presented net within other gains/(losses) in the period in which it arises.</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><i>Equity instruments</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">The group subsequently measures all equity investments at fair value. Where the group’s management has elected to present fair value gains and losses on equity investments in OCI, there is no subsequent reclassification of fair value gains and losses to profit or loss following the derecognition of the investment. Dividends from such investments continue to be recognised in profit or loss as other income when the group’s right to receive payments is established.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Changes in the fair value of financial assets at FVPL are recognised in other gains/(losses) in the statement of profit or loss as applicable. Impairment losses (and reversal of impairment losses) on equity investments measured at FVOCI are not reported separately from other changes in fair value.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><i>(v) Impairment</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">The Group assesses on a forward-looking basis the expected credit losses associated with its debt instruments carried at amortised cost and FVOCI. The impairment methodology applied depends on whether there has been a significant increase in credit risk.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">For trade receivables, the group applies the simplified approach permitted by IFRS 9, which requires expected lifetime losses to be recognised from initial recognition of the receivables.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><i>(v) Subsequent measurement</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">If there is objective evidence that an impairment loss on financial assets carried at amortised cost has been incurred, the amount of the loss is measured as the difference between the asset’s carrying amount and the present value of the estimated future cash flows discounted at the financial assets original effective interest rate.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Subsequent recoveries of amounts previously written off are credited against other expenses in profit or loss.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><i>Financial liabilities</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Financial liabilities are classified as either financial liabilities ‘at fair value through profit or loss’ or other financial liabilities depending on the purpose for which the liability was acquired. Although the Group uses derivative financial instruments in economic hedges of currency and interest rate risk, it does not hedge account for these transactions.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">The Group’s financial liabilities include borrowings, trade and other payables (including finance lease liabilities), which are measured at amortised cost using the effective interest rate method.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">All of the Group’s derivative financial instruments that are not designated as hedging instruments are accounted for at fair value through profit or loss.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"> </p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px"><font style="font: 10pt Times New Roman, Times, Serif"><b>(l)</b></font></td> <td><font style="font: 10pt Times New Roman, Times, Serif"><b>Impairment of non-financial assets</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">At the end of each reporting period the Group determines whether there is an evidence of an impairment indicator for non- financial assets.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Where an indicator exists and regardless for goodwill, indefinite life intangible assets and intangible assets not yet available for use, the recoverable amount of the asset is estimated.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Where assets do not operate independently of other assets, the recoverable amount of the relevant cash-generating unit (CGU) is estimated.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">The recoverable amount of an asset or CGU is the higher of the fair value less costs of disposal and the value in use. Value in use is the present value of the future cash flows expected to be derived from an asset or cash-generating unit. Where the recoverable amount is less than the carrying amount, an impairment loss is recognised in profit or loss. Reversal indicators are considered in subsequent periods for all assets which have suffered an impairment loss, except for goodwill.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px"><font style="font: 10pt Times New Roman, Times, Serif"><b>(m)</b></font></td> <td><font style="font: 10pt Times New Roman, Times, Serif"><b>Cash and cash equivalents</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">For the purpose of presentation in the statement of cash flows, cash and cash equivalents includes cash on hand, deposits held at call with financial institutions, other short-term, highly liquid investments with original maturities of three months or less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities in the balance sheet.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px"><font style="font: 10pt Times New Roman, Times, Serif"><b>(n)</b></font></td> <td><font style="font: 10pt Times New Roman, Times, Serif"><b>Trade receivables</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Trade receivables are recognised initially at fair value and subsequently measured at amortised cost using the effective interest method, less expected credit losses.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px"><font style="font: 10pt Times New Roman, Times, Serif"><b>(o)</b></font></td> <td><font style="font: 10pt Times New Roman, Times, Serif"><b>Trade and other payables</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">These amounts represent liabilities for goods and services provided to the group prior to the end of financial year which are unpaid. The amounts are unsecured and are usually due within 30 days of recognition. Trade and other payables are presented as current liabilities unless payment is not due within 12 months after the reporting period. They are recognised initially at their fair value and subsequently measured at amortised cost using the effective interest method.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px"><font style="font: 10pt Times New Roman, Times, Serif"><b>(p)</b></font></td> <td><font style="font: 10pt Times New Roman, Times, Serif"><b>Intangibles</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><b>Goodwill</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Goodwill is carried at cost less accumulated impairment losses. Goodwill is calculated as the excess of the sum of:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">i)       the consideration transferred;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">ii)      any non-controlling interest; and</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">iii)     the acquisition date fair value of any previously held equity interest</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">over the acquisition date fair value of net identifiable assets acquired in a business combination.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">The value of goodwill recognised on acquisition of each subsidiary in which the Group holds less than a 100% interest will depend on the method adopted in measuring the aforementioned non-controlling interest. The Group can elect to measure the non-controlling interest in the acquiree either at fair value (‘full goodwill method’) or at the non-controlling interest’s proportionate share of the subsidiary’s identifiable net assets (‘proportionate interest method’). The Group determines which method to adopt for each acquisition.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><b>Patents and licences</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Separately acquired patents and licences are shown at historical cost. Licenses and customer contracts acquired in a business combination are recognised at fair value at the acquisition date. They have a finite useful life and are subsequently carried at cost less accumulated amortisation and impairment losses. Licence fees have an estimated useful life of 5-50 years.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><b>Software</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Software has a finite life and is carried at cost less any accumulated amortisation and impairment losses. It has an estimated useful life of between one and three years.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><b>Brands</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Brand assets relate to brands owned by the Group that have arisen on historical acquisitions. These assets were initially measured at fair value.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Brands are considered to have an indefinite life and are therefore not amortised. They are considered to have indefinite lives because there is no foreseeable limit to the period over which the asset is expected to generate net cash flows for the entity. The brands have been in existence for many years, are well established and show no signs of deteriorating.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">They are assessed for impairment annually or more frequently if impairment indicators exist.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><b>Amortisation</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Amortisation is recognised in profit or loss on a straight-line basis over the estimated useful lives of intangible assets, other than goodwill and brands, from the date that they are available for use.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Amortisation methods, useful lives and residual values are reviewed at each reporting date and adjusted if appropriate.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Goodwill and indefinite life brands are not amortised but are tested for impairment annually or more frequently if impairment indicators exist. Goodwill is allocated to the Group’s cash generating units or groups of cash generating units, which represent the lowest level at which goodwill is monitored but where such level is not larger than an operating segment. Gains and losses on the disposal of an entity include the carrying amount of goodwill related to the entity sold.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><b>(q) Employee benefits</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><i>(i)     Short-term obligations</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Liabilities for wages and salaries, including non-monetary benefits and accumulating sick leave that are expected to be settled wholly within 12 months after the end of the period in which the employees render the related service are recognised in respect of employees’ services up to the end of the reporting period and are measured at the amounts expected to be paid when the liabilities are settled. The liabilities are presented as current employee benefit obligations in the balance sheet.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><i>(ii)   Other long-term employee benefit obligations</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The liabilities for long service leave and annual leave are not expected to be settled wholly within 12 months after the end of the period in which the employees render the related service. They are therefore measured as the present value of expected future payments to be made in respect of services provided by employees up to the end of the reporting period using the projected unit credit method. Consideration is given to expected future wage and salary levels, experience of employee departures and periods of service. Expected future payments are discounted using market yields at the end of the reporting period of high-quality corporate bonds with terms and currencies that match, as closely as possible, the estimated future cash outflows. Remeasurements as a result of experience adjustments and changes in actuarial assumptions are recognised in profit or loss.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><i>(iii)   Other long-term employee benefit obligations</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The obligations are presented as current liabilities in the balance sheet if the entity does not have an unconditional right to defer settlement for at least twelve months after the reporting period, regardless of when the actual settlement is expected to occur.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px"><font style="font: 10pt Times New Roman, Times, Serif"><b>(r)</b></font></td> <td><font style="font: 10pt Times New Roman, Times, Serif"><b>Provisions</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Provisions are recognised when the Group has a legal or constructive obligation, as a result of past events, for which it is probable that an outflow of economic benefits will result, and that outflow can be reliably measured.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Provisions are measured at the present value of management’s best estimate of the outflow required to settle the obligation at the end of the reporting period. The discount rate used is a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability. The increase in the provision due to the unwinding of the discount is taken to finance costs in the consolidated statements of profit or loss and other comprehensive income.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Provisions recognised represent the best estimate of the amounts required to settle the obligation at the end of the reporting period.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><i>(i)   Lease incentive provision</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Lease contributions include payment for improvements initially funded by the landlord. The improvement asset is capitalised and a provision for the amount of landlord contribution is recognised. The provision is released on a monthly basis over the term of the lease of the property.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><i>(ii)  Onerous contract provision</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The Group provides for future losses on long-term contracts where it is considered probable that the contract costs are likely to exceed revenues in future years. A provision is required for the present value of future losses. Estimating these future losses involves a number of assumptions about the achievement of contract performance targets and the likely levels of future cost escalation over time.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><i>(iii)  Make good provision</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">The Group is required to restore the lease premises of various retail stores to their original condition at the end of the respective lease terms. Provisions for make good obligations are recognised when the group has a present legal or constructive obligation as a result of past events, it is probable that an outflow of resources will be required to settle the obligation and the amount can be reliably estimated. A provision is recognised for the present value of the estimated expenditure required to remove any leasehold improvements. These costs have been capitalised as part of the cost of leasehold improvements and are amortised over the lease term.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px"><font style="font: 10pt Times New Roman, Times, Serif"><b>(s)</b></font></td> <td><font style="font: 10pt Times New Roman, Times, Serif"><b>Earnings/(loss) per share</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><i>(i) Basic earnings/(loss) per share</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">Basic earnings/(loss) per share is calculated by dividing:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 72px"> </td> <td style="width: 24px"><font style="font: 10pt Times New Roman, Times, Serif">●</font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">the profit/(loss) attributable to owners of the Group, excluding any costs of servicing equity other than ordinary</font></td></tr> <tr style="vertical-align: top"> <td> </td> <td><font style="font: 10pt Times New Roman, Times, Serif">●</font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">by the weighted average number of ordinary shares outstanding during the financial year.</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><i>(ii) Diluted earnings/(loss) per share</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 72px"> </td> <td style="width: 24px"><font style="font: 10pt Times New Roman, Times, Serif">●</font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Diluted earnings/(loss) per share adjusts the figures used in the determination of basic earnings per share to take into the after income tax effect of interest and other financing costs associated with dilutive potential ordinary shares, and</font></td></tr> <tr style="vertical-align: top"> <td> </td> <td><font style="font: 10pt Times New Roman, Times, Serif">●</font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">the weighted average number of additional ordinary shares that would have been outstanding assuming the conversion of all dilutive potential ordinary shares.</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">For periods in which the Group has reported net losses, diluted net loss per share attributable to common shareholders is the same as basic net loss per share attributable to common stockholders, since their impact would be anti-dilutive to the calculation of net loss per share.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px"><font style="font: 10pt Times New Roman, Times, Serif"><b>(t)</b></font></td> <td><font style="font: 10pt Times New Roman, Times, Serif"><b>Borrowings</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Borrowings are initially recognised at fair value, net of transaction costs incurred. Borrowings are subsequently measured at amortised cost. Any difference between the proceeds (net of transaction costs) and the redemption amount is recognised in profit or loss over the period of the borrowings using the effective interest method. Fees paid on the establishment of loan facilities are recognised as transaction costs of the loan to the extent that it is probable that some or all of the facility will be drawn down. In this case, the fee is deferred until the draw down occurs. To the extent there is no evidence that it is probable that some or all of the facility will be drawn down, the fee is capitalised as a prepayment for liquidity services and amortised over the period of the facility to which it relates.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Borrowings are removed from the balance sheet when the obligation specified in the contract is discharged, cancelled or expired. The difference between the carrying amount of a financial liability that has been extinguished or transferred to another party and the consideration paid, including any non-cash assets transferred or liabilities assumed, is recognised in profit or loss as other income or finance costs.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Where the terms of a financial liability are renegotiated and the entity issues equity instruments to a creditor to extinguish all or part of the liability (debt for equity swap), a gain or loss is recognised in profit or loss, which is measured as the difference between the carrying amount of the financial liability and the fair value of the equity instruments issued.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Borrowings are classified as current liabilities unless the Group has an unconditional right to defer settlement of the liability for at least 12 months after the reporting period.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px"><font style="font: 10pt Times New Roman, Times, Serif"><b>(u)</b></font></td> <td><font style="font: 10pt Times New Roman, Times, Serif"><b>Convertible Notes</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">On issuance of the convertible notes, an assessment is made to determine whether the convertible notes contain an equity instrument or whether the whole instrument should be classified as a financial liability.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">When it is determined that the whole instrument is a financial liability and no equity instrument is identified (for example for foreign-currency-denominated convertibles notes), the conversion option is separated from the host debt and classified as a derivative liability. The carrying value of the host contract (a contract denominated in a foreign currency) at initial recognition is determined as the difference between the consideration received and the fair value of the embedded derivative. The host contract is subsequently measured at amortised cost using the effective interest rate method. The embedded derivative is subsequently measured at fair value at the end of each reporting period through the profit and loss. The convertible note and the derivative are presented as a single number on the balance sheet within interest-bearing loans and borrowings.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">When it is determined that the instrument contains an equity component based on the terms of the contract, on issuance of the convertible notes, the fair value of the liability component is determined using a market rate for an equivalent non- convertible bond. This amount is classified as a financial liability measured at amortised cost (net of transaction costs) until it is extinguished on conversion or redemption. The remainder of the proceeds is allocated to the conversion option that is recognised and included in equity. Transaction costs are deducted from equity, net of associated income tax. The carrying amount of the conversion option is not remeasured in subsequent years.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px"><font style="font: 10pt Times New Roman, Times, Serif"><b>(v)</b></font></td> <td><font style="font: 10pt Times New Roman, Times, Serif"><b>Share capital and Warrants </b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><i>Share capital</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of ordinary shares and warrants are recognised as a deduction from equity, net of any tax effects.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><i>Warrants</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Warrants issued by the Group and employee entitlements are recorded at fair value using the Black-Scholes option-pricing model. Employee entitlements are amortised over the terms of entitlement. In assessing the fair value of equity-based compensation and warrants, estimates have to be made regarding the expected volatility in share price, option life, dividend yield, risk-free rate, estimated life and estimated forfeitures at the initial grant date.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px"><font style="font: 10pt Times New Roman, Times, Serif"><b>(w)</b></font></td> <td><font style="font: 10pt Times New Roman, Times, Serif"><b>Foreign currency transactions and balances</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Each of the entities within the Group prepare their financial statements based on the currency of the primary economic environment in which the entity operates (functional currency). The consolidated financial statements are presented in New Zealand dollars which is the parent entity’s functional and presentation currency.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><b>Transaction and balances</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Foreign currency transactions are recorded at the spot rate on the date of the transaction.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">At the end of the reporting period:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 72px"> </td> <td style="width: 24px"><font style="font: 10pt Times New Roman, Times, Serif">●</font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Foreign currency monetary items are translated using the closing foreign currency rate;</font></td></tr> <tr style="vertical-align: top"> <td> </td> <td><font style="font: 10pt Times New Roman, Times, Serif">●</font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Non-monetary items that are measured at historical cost are translated using the exchange rate at the date of the transaction; and</font></td></tr> <tr style="vertical-align: top"> <td> </td> <td><font style="font: 10pt Times New Roman, Times, Serif">●</font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Non-monetary items that are measured at fair value are translated using the rate at the date when fair value was determined.</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Exchange differences arising on the settlement of monetary items or on translating monetary items at rates different from those at which they were translated on initial recognition or in prior reporting periods are recognised through profit or loss, except where they relate to an item of other comprehensive income or whether they are deferred in equity as qualifying hedges.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><b>Group companies</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">The financial results and position of foreign operations whose functional currency is different from the Group’s presentation currency are translated as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 72px"> </td> <td style="width: 24px"><font style="font: 10pt Times New Roman, Times, Serif">●</font></td> <td><font style="font: 10pt Times New Roman, Times, Serif">assets and liabilities are translated at period-end exchange rates prevailing at that reporting date;</font></td></tr> <tr style="vertical-align: top"> <td> </td> <td><font style="font: 10pt Times New Roman, Times, Serif">●</font></td> <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">income and expenses are translated at average exchange rates for the period where the average rate approximates the rate at the date of the transaction; and</font></td></tr> <tr style="vertical-align: top"> <td> </td> <td><font style="font: 10pt Times New Roman, Times, Serif">●</font></td> <td><font style="font: 10pt Times New Roman, Times, Serif">retained earnings are translated at the exchange rates prevailing at the date of the transaction.</font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Exchange differences arising on translation of foreign operations are transferred directly to the Group’s foreign currency translation reserve in the consolidated balance sheets. These differences are recognised in the consolidated statements of profit or loss and other comprehensive income in the period in which the operation is disposed.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"> </p> <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px"><font style="font: 10pt Times New Roman, Times, Serif"><b>(x)</b></font></td> <td><font style="font: 10pt Times New Roman, Times, Serif"><b>Operating segments</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker. The executive directors are the chief operating decision maker, responsible for allocating resources and assessing performance of the operating segments.</p>
</ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory>
<ifrs-full:DisclosureOfGoingConcernExplanatory contextRef="From2020-02-01to2020-07-31">
<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 24px"> </td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 24px"><font style="font: 10pt Times New Roman, Times, Serif"><b>(a)</b></font></td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif"><font style="font: 10pt Times New Roman, Times, Serif"><b>Going concern</b></font></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">The financial statements have been prepared on the basis of going concern which contemplates continuity of normal business activities and the realisation of assets and settlement of liabilities in the ordinary course of business.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">For the 6 months ended 31 July 2020 the Group experienced a loss after income tax from continuing operations of NZ$18.5 million and operating cash inflows of NZ$0.4 million. It has net current liabilities of NZ$10.2 million and a net liability position of NZ$1.7 million.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">The results for the 6 months ended 31 July 2020 has been adversely impacted by COVID-19 which has negatively impacted trading due to store closures (retail and wholesale) as well as delayed inventory shipments from suppliers. To mitigate the significant impact on cash flow, the Group has worked with suppliers (including landlords) to obtain support with delayed payments and in some instances reduced payments. During the period of reporting the Group had obtained rent concessions totalling NZ$0.7 million. Employees agreed to work reduced hours and the business received subsidies from both New Zealand and Australian governments. At the date of this report the Group had received NZ$2.0 million from the New Zealand government and NZ$0.5m from the Australian Government. The Group remains in discussion with the bank who agreed to defer loan repayments.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">The business also incurred transaction expenses of NZ$10.6 million, of which $4.9 million is in relation to financing the business and an additional $5.7 million being provided for to satisfy a complaint made against the Group. Please refer to note 13 for more detail.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Management has also engaged in further restructuring of the business operations, reducing costs across distribution channels, renegotiating supplier contracts, resetting customer supply commitments, and updating leadership roles.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">On 12 March 2020, the Group entered into a Deed of Amendment with the Bank of New Zealand to extend its loan facility of NZD$16,700,000 (31 January 2020: NZD$17,900,000) until March 2022. The amended agreement stipulates the repayment dates to reduce the facility to March 2022 and compliance with additional covenants.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Under the terms of the facility, the Group must meet specific covenant obligations namely sales and gross margin adverse variances to budget to be no greater than 15% and inventory to cover bank debt 1.35 times (increasing to 1.65 times from and including 31 July 2020). In the first six months of the year, the Group was on average in breach of all covenant measures. The extended borrowing has therefore been classified as a current liability as at 31 July 2020. Sales, gross margin and inventory were all negatively impacted by COVID-19 due to store closures and delayed inventory shipments from suppliers.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">During the period ended 31 July 2020, the Group raised $19.3m of funds through the issuance of convertible notes to assist with operating cash outflows and repay $1.2m of the bank debt carried forward from the prior year reducing the balance from $17.9m to $16.7m.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Despite the ongoing losses, and the other negative financial conditions, the Directors are confident that the Group will continue as a going concern. However, while the Directors are confident of continuing as a going concern and meeting its debt obligation to its bank and creditor commitments as they fall due, the going concern is dependent upon the Directors and Group being successful in raising additional capital, generating sufficient sales and increasing gross margins while the Group has already made significant overhead reductions.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">The Directors’ believe that the Group will be successful in the raising capital, generating sales and increasing gross margin and accordingly, have prepared the report on a going concern basis.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">As a result, the viability of the Group is dependent on the above maters. The dependence on these matters raises substantial doubt about the Group’s ability to continue as a going concern and therefore whether the Group will realize the assets and extinguish the liabilities in the normal course of business and the amounts stated in the financial reports.</p>
</ifrs-full:DisclosureOfGoingConcernExplanatory>
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<link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-01" xml:lang="en-US"> Other segment expenses relate to brand management expenses and some corporate expenses. </link:footnote>
<link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-02" xml:lang="en-US"> On 20 December 2019 the Group executed a 1-100 reverse share split reducing the number of shares. The reverse split has also been reflected in the prior period number of shares. </link:footnote>
<link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-03" xml:lang="en-US"> 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. </link:footnote>
</link:footnoteLink>
</xbrli:xbrl>

2 Subsequent Filings that Reference this Filing

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

 6/23/21  Cenntro Electric Group Ltd.       424B7                  1:743K                                   M2 Compliance LLC/FA
 3/12/21  Cenntro Electric Group Ltd.       F-3ASR      3/12/21    3:509K                                   M2 Compliance LLC/FA
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Filing Submission 0001493152-20-020477   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)
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