XML 159 R149.htm IDEA: XBRL DOCUMENT v3.19.1
Intangible Assets (Details Narrative) (Bendon Limited) - NZD ($)
$ in Thousands
6 Months Ended 7 Months Ended 12 Months Ended
Jul. 31, 2018
Jul. 31, 2017
Jan. 31, 2017
Jan. 31, 2018
Jun. 30, 2016
Jun. 30, 2015
Jun. 30, 2014
Disclosure of detailed information about intangible assets [line items]              
Impairment loss recognised in profit or loss, goodwill $ (3,399)          
Pre-tax discount rate 11.40%     11.40%      
Terminal growth 2.00%     2.00%      
Intangible assets $ 17,287 14,699   $ 13,012      
Sales growth rate used to extrapolate cash flow projections 2.50%     5.00%      
Royalty rate 6.60%     6.60%      
Cash flow forecast period 5 years     5 years      
Increase in post-tax discount rate 2.10%     1.50%      
Decrease in sales growth rate 0.00%     2.00%      
Impact of possible changes in key assumptions used in impairment test calculations A reduction of the sales growth rate to 0% would result in an impairment of $1,341 thousand (31 January 2018: a reduction to 2% would result an impairment of $611 thousand) against the carrying amount of the indefinite-lived brand intangible assets.            
Brands [Member]              
Disclosure of detailed information about intangible assets [line items]              
Intangible assets $ 14,395 $ 12,206   $ 12,463      
Bendon Limited [Member]              
Disclosure of detailed information about intangible assets [line items]              
Impairment loss recognised in profit or loss, goodwill     $ (2,157)  
Intangible assets     14,680 $ 13,012 14,575 17,381 $ 16,683
Increase in post-tax discount rate       1.50%      
Decrease in sales growth rate       2.00%      
Decrease in royalty rate       1.50%      
Impact of possible changes in key assumptions used in impairment test calculations       A 1.5% increase in the post-tax discount rate would result in an impairment of $928 thousand against the carrying amount of the indefinite-lived brand intangibles. A reduction of the sales growth rate to 2% would result in an impairment of $611 thousand against the carrying amount of the indefinite-lived brand intangible assets. A 1.5% reduction in the royalty rate would result in an impairment of $2,267 thousand against the carrying amount of the indefinite-lived brand intangibles.      
Bendon Limited [Member] | Brands [Member]              
Disclosure of detailed information about intangible assets [line items]              
Intangible assets     $ 12,036 $ 12,463 $ 12,105 $ 12,702 $ 12,274
Sales growth rate used to extrapolate cash flow projections     5.00% 5.00% 5.00% 2.00%  
Royalty rate     6.60% 6.60% 6.60% 6.60%  
Cash flow forecast period     5 years 5 years 5 years 5 years  
Increase in post-tax discount rate     11.40% 11.40% 11.40% 11.40%  
Decrease in sales growth rate     2.00% 2.00% 2.00% 0.00%  
Bendon Limited [Member] | Australia [Member]              
Disclosure of detailed information about intangible assets [line items]              
Annualised restructuring savings       $ 1,035      
Pre-tax discount rate       12.70%      
Terminal growth       3.50%