F-1 Filing

CENNTRO INC. CIK: 1707919

Filing Information

Form Type	F-1
Accession Number	`0001493152-19-004984`
Period End Date	20180731
Filing Date	20190405
Fiscal Year	N/A
Fiscal Period	N/A
XBRL Instance	nakd-20180731.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 63 Income Statement 41 Cash Flow Statement 43 Stockholders Equity 17 Comprehensive Income 41

Balance Sheet 63 line items

Line Item	Tag	Value	Unit	Period
Cash and cash equivalents	`CashAndCashEquivalents`	4.17M	NZD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalents`	10.74M	NZD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalents`	3.46M	NZD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalents`	2.64M	NZD	Point-in-time
Trade and other receivables	`TradeAndOtherCurrentReceivables`	10.08M	NZD	Point-in-time
Trade and other receivables	`TradeAndOtherCurrentReceivables`	13.16M	NZD	Point-in-time
Inventories	`Inventories`	31.11M	NZD	Point-in-time
Inventories	`Inventories`	24.03M	NZD	Point-in-time
Foreign currency derivative financial instruments	`CurrentDerivativeFinancialAssets`	-	NZD	Point-in-time
Foreign currency derivative financial instruments	`CurrentDerivativeFinancialAssets`	220,000.00	NZD	Point-in-time
Foreign currency derivative financial instruments	`CurrentDerivativeFinancialAssets`	-	NZD	Point-in-time
Foreign currency derivative financial instruments	`CurrentDerivativeFinancialAssets`	2.29M	NZD	Point-in-time
Foreign currency derivative financial instruments	`CurrentDerivativeFinancialAssets`	-	NZD	Point-in-time
Related party receivables	`AmountsReceivableRelatedPartyTransactions`	15.33M	NZD	Point-in-time
Related party receivables	`AmountsReceivableRelatedPartyTransactions`	16.00M	NZD	Point-in-time
TOTAL CURRENT ASSETS	`CurrentAssets`	54.51M	NZD	Point-in-time
TOTAL CURRENT ASSETS	`CurrentAssets`	70.34M	NZD	Point-in-time
Property, plant and equipment	`PropertyPlantAndEquipment`	4.05M	NZD	Point-in-time
Property, plant and equipment	`PropertyPlantAndEquipment`	4.74M	NZD	Point-in-time
Property, plant and equipment	`PropertyPlantAndEquipment`	4.28M	NZD	Point-in-time
Intangible assets	`IntangibleAssetsOtherThanGoodwill`	13.01M	NZD	Point-in-time
Intangible assets	`IntangibleAssetsOtherThanGoodwill`	17.29M	NZD	Point-in-time
TOTAL NON-CURRENT ASSETS	`NoncurrentAssets`	21.34M	NZD	Point-in-time
TOTAL NON-CURRENT ASSETS	`NoncurrentAssets`	17.75M	NZD	Point-in-time
TOTAL ASSETS	`Assets`	75.85M	NZD	Point-in-time
TOTAL ASSETS	`Assets`	88.10M	NZD	Point-in-time
Trade and other payables	`TradeAndOtherCurrentPayables`	32.52M	NZD	Point-in-time
Trade and other payables	`TradeAndOtherCurrentPayables`	34.73M	NZD	Point-in-time
Borrowings	`CurrentPortionOfLongtermBorrowings`	21.17M	NZD	Point-in-time
Borrowings	`CurrentPortionOfLongtermBorrowings`	52.12M	NZD	Point-in-time
Foreign currency derivative financial instruments	`CurrentDerivativeFinancialLiabilities`	-	NZD	Point-in-time
Foreign currency derivative financial instruments	`CurrentDerivativeFinancialLiabilities`	-	NZD	Point-in-time
Foreign currency derivative financial instruments	`CurrentDerivativeFinancialLiabilities`	-	NZD	Point-in-time
Foreign currency derivative financial instruments	`CurrentDerivativeFinancialLiabilities`	1,000.00	NZD	Point-in-time
Foreign currency derivative financial instruments	`CurrentDerivativeFinancialLiabilities`	2.09M	NZD	Point-in-time
Derivative on Convertible Notes	`DerivativeOnConvertibleNotes`	-	NZD	Point-in-time
Derivative on Convertible Notes	`DerivativeOnConvertibleNotes`	1.11M	NZD	Point-in-time
Current tax liabilities	`CurrentTaxLiabilitiesCurrent`	786,000.00	NZD	Point-in-time
Current tax liabilities	`CurrentTaxLiabilitiesCurrent`	158,000.00	NZD	Point-in-time
Related party payables	`TradeAndOtherCurrentPayablesToRelatedParties`	-	NZD	Point-in-time
Related party payables	`TradeAndOtherCurrentPayablesToRelatedParties`	1.37M	NZD	Point-in-time
Provisions	`CurrentProvisions`	1.39M	NZD	Point-in-time
Provisions	`CurrentProvisions`	1.11M	NZD	Point-in-time
TOTAL CURRENT LIABILITIES	`CurrentLiabilities`	57.45M	NZD	Point-in-time
TOTAL CURRENT LIABILITIES	`CurrentLiabilities`	91.09M	NZD	Point-in-time
Provisions	`NoncurrentProvisions`	2.71M	NZD	Point-in-time
Provisions	`NoncurrentProvisions`	2.17M	NZD	Point-in-time
TOTAL NON-CURRENT LIABILITIES	`NoncurrentLiabilities`	2.17M	NZD	Point-in-time
TOTAL NON-CURRENT LIABILITIES	`NoncurrentLiabilities`	2.71M	NZD	Point-in-time
TOTAL LIABILITIES	`Liabilities`	59.62M	NZD	Point-in-time
TOTAL LIABILITIES	`Liabilities`	93.81M	NZD	Point-in-time
NET ASSETS/(LIABILITIES)	`NetAssetsLiabilities`	-5.71M	NZD	Point-in-time
NET ASSETS/(LIABILITIES)	`NetAssetsLiabilities`	16.23M	NZD	Point-in-time
Share capital	`IssuedCapital`	117.18M	NZD	Point-in-time
Share capital	`IssuedCapital`	68.73M	NZD	Point-in-time
Other reserves	`OtherReserves`	-2.01M	NZD	Point-in-time
Other reserves	`OtherReserves`	-2.43M	NZD	Point-in-time
Accumulated losses	`RetainedEarnings`	-98.53M	NZD	Point-in-time
Accumulated losses	`RetainedEarnings`	-72.43M	NZD	Point-in-time
TOTAL EQUITY	`Equity`	-14.78M	NZD	Point-in-time
TOTAL EQUITY	`Equity`	-5.71M	NZD	Point-in-time
TOTAL EQUITY	`Equity`	-9.04M	NZD	Point-in-time
TOTAL EQUITY	`Equity`	16.23M	NZD	Point-in-time

Income Statement 41 line items

Line Item	Tag	Value	Unit	Period
Revenue	`Revenue`	56.75M	NZD	2 Qtrs
Revenue	`Revenue`	59.79M	NZD	2 Qtrs
Cost of sale of goods	`CostOfSales`	40.21M	NZD	2 Qtrs
Cost of sale of goods	`CostOfSales`	39.07M	NZD	2 Qtrs
Gross profit	`GrossProfit`	19.58M	NZD	2 Qtrs
Gross profit	`GrossProfit`	17.68M	NZD	2 Qtrs
Brand management	`BrandManagementExpenses`	25.40M	NZD	2 Qtrs
Brand management	`BrandManagementExpenses`	25.87M	NZD	2 Qtrs
Administrative expenses	`AdministrativeExpense`	1.85M	NZD	2 Qtrs
Administrative expenses	`AdministrativeExpense`	1.89M	NZD	2 Qtrs
Corporate expenses	`OtherExpenseByFunction`	7.90M	NZD	2 Qtrs
Corporate expenses	`OtherExpenseByFunction`	7.03M	NZD	2 Qtrs
Finance expense	`FinanceCosts`	2.45M	NZD	2 Qtrs
Finance expense	`FinanceCosts`	5.03M	NZD	2 Qtrs
Brand transition, restructure and transaction expenses	`BrandTransitionRestructureAndTransactionCost`	1.11M	NZD	2 Qtrs
Brand transition, restructure and transaction expenses	`BrandTransitionRestructureAndTransactionCost`	5.16M	NZD	2 Qtrs
Impairment expense	`ImpairmentLoss`	4.18M	NZD	2 Qtrs
Impairment expense	`ImpairmentLoss`	-	NZD	2 Qtrs
Other foreign currency gains/(losses)	`GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax`	3.54M	NZD	2 Qtrs
Other foreign currency gains/(losses)	`GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax`	-934,000.00	NZD	2 Qtrs
Fair value gain/(loss) on Convertible Notes derivative	`FairValueGainLossOnConvertibleNotesDerivative`	3.25M	NZD	2 Qtrs
Fair value gain/(loss) on Convertible Notes derivative	`FairValueGainLossOnConvertibleNotesDerivative`	-775,000.00	NZD	2 Qtrs
Loss before income tax	`ProfitLossBeforeTax`	-26.50M	NZD	2 Qtrs
Loss before income tax	`ProfitLossBeforeTax`	-19.04M	NZD	2 Qtrs
Income tax (expense)/benefit	`IncomeTaxExpenseContinuingOperations`	174,000.00	NZD	2 Qtrs
Income tax (expense)/benefit	`IncomeTaxExpenseContinuingOperations`	-411,000.00	NZD	2 Qtrs
Loss for the period	`ProfitLoss`	-19.21M	NZD	2 Qtrs
Loss for the period	`ProfitLoss`	37.59M	NZD	Annual
Loss for the period	`ProfitLoss`	-26.09M	NZD	2 Qtrs
Exchange differences on translation of foreign operations	`OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation`	757,000.00	NZD	2 Qtrs
Exchange differences on translation of foreign operations	`OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation`	-420,000.00	NZD	2 Qtrs
Other comprehensive income/(loss) for the period, net of tax	`OtherComprehensiveIncome`	757,000.00	NZD	2 Qtrs
Other comprehensive income/(loss) for the period, net of tax	`OtherComprehensiveIncome`	-420,000.00	NZD	2 Qtrs
Total comprehensive income/(loss) for the period	`ComprehensiveIncome`	-26.52M	NZD	2 Qtrs
Total comprehensive income/(loss) for the period	`ComprehensiveIncome`	-18.46M	NZD	2 Qtrs
Owners of Naked Brand Group Limited	`ComprehensiveIncomeAttributableToOwnersOfParent`	-18.46M	NZD	2 Qtrs
Owners of Naked Brand Group Limited	`ComprehensiveIncomeAttributableToOwnersOfParent`	-26.52M	NZD	2 Qtrs
Basic loss per share (NZ$)	`BasicEarningsLossPerShare`	-0.89	NZD	2 Qtrs
Basic loss per share (NZ$)	`BasicEarningsLossPerShare`	-1.28	NZD	2 Qtrs
Diluted loss per share (NZ$)	`DilutedEarningsLossPerShare`	-1.28	NZD	2 Qtrs
Diluted loss per share (NZ$)	`DilutedEarningsLossPerShare`	-0.89	NZD	2 Qtrs

Cash Flow Statement 43 line items

Line Item	Tag	Value	Unit	Period
Receipts from customers	`ReceiptsFromSalesOfGoodsAndRenderingOfServices`	72.93M	NZD	2 Qtrs
Receipts from customers	`ReceiptsFromSalesOfGoodsAndRenderingOfServices`	65.13M	NZD	2 Qtrs
Payments to suppliers and employees	`PaymentsToSuppliersForGoodsAndServices`	81.15M	NZD	2 Qtrs
Payments to suppliers and employees	`PaymentsToSuppliersForGoodsAndServices`	70.00M	NZD	2 Qtrs
Proceeds from/(payments for) settlement of financial assets at fair value through profit or loss	`ProceedsFromPaymentsForSettlementOfFinancialAssetsAtFairValue`	-	NZD	2 Qtrs
Proceeds from/(payments for) settlement of financial assets at fair value through profit or loss	`ProceedsFromPaymentsForSettlementOfFinancialAssetsAtFairValue`	-655,000.00	NZD	2 Qtrs
Income taxes paid	`IncomeTaxesPaidRefundClassifiedAsOperatingActivities`	216,000.00	NZD	2 Qtrs
Income taxes paid	`IncomeTaxesPaidRefundClassifiedAsOperatingActivities`	-222,000.00	NZD	2 Qtrs
Interest paid	`InterestPaidClassifiedAsOperatingActivities`	999,000.00	NZD	2 Qtrs
Interest paid	`InterestPaidClassifiedAsOperatingActivities`	442,000.00	NZD	2 Qtrs
Net cash outflow from operating activities	`CashFlowsFromUsedInOperatingActivities`	-8.44M	NZD	2 Qtrs
Net cash outflow from operating activities	`CashFlowsFromUsedInOperatingActivities`	4.12M	NZD	Annual
Net cash outflow from operating activities	`CashFlowsFromUsedInOperatingActivities`	-5.43M	NZD	2 Qtrs
Payment for intangible asset	`PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities`	16,000.00	NZD	2 Qtrs
Payment for intangible asset	`PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities`	31,000.00	NZD	2 Qtrs
Payments for property, plant and equipment	`PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities`	148,000.00	NZD	2 Qtrs
Payments for property, plant and equipment	`PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities`	656,000.00	NZD	2 Qtrs
Proceeds from business combination, net of cash acquired	`ProceedsFromBusinessCombinationNetOfCashAcquired`	592,000.00	NZD	2 Qtrs
Proceeds from business combination, net of cash acquired	`ProceedsFromBusinessCombinationNetOfCashAcquired`	-	NZD	2 Qtrs
Net cash (outflow) from investing activities	`CashFlowsFromUsedInInvestingActivities`	413,000.00	NZD	2 Qtrs
Net cash (outflow) from investing activities	`CashFlowsFromUsedInInvestingActivities`	-672,000.00	NZD	2 Qtrs
Proceeds from issue of shares	`ProceedsFromIssuingShares`	12.72M	NZD	2 Qtrs
Proceeds from issue of shares	`ProceedsFromIssuingShares`	17.16M	NZD	2 Qtrs
Proceeds from borrowings - Convertible notes issue	`ProceedsFromBorrowingsConvertibleNotesIssue`	-1.06M	NZD	2 Qtrs
Proceeds from borrowings - Convertible notes issue	`ProceedsFromBorrowingsConvertibleNotesIssue`	-	NZD	2 Qtrs
Repayment of borrowings - Bank	`RepaymentsOfBorrowingsClassifiedAsFinancingActivities`	3.84M	NZD	2 Qtrs
Repayment of borrowings - Bank	`RepaymentsOfBorrowingsClassifiedAsFinancingActivities`	18.49M	NZD	2 Qtrs
Debt issuance costs	`PaymentsForDebtIssueCosts`	87,000.00	NZD	2 Qtrs
Debt issuance costs	`PaymentsForDebtIssueCosts`	47,000.00	NZD	2 Qtrs
Net cash inflow from financing activities	`CashFlowsFromUsedInFinancingActivities`	9.90M	NZD	2 Qtrs
Net cash inflow from financing activities	`CashFlowsFromUsedInFinancingActivities`	-1.41M	NZD	2 Qtrs
Net increase/(decrease) in cash and cash equivalents held	`IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges`	-6.42M	NZD	2 Qtrs
Net increase/(decrease) in cash and cash equivalents held	`IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges`	792,000.00	NZD	2 Qtrs
Cash and cash equivalents at beginning of year	`CashAndCashEquivalents`	4.17M	NZD	Point-in-time
Cash and cash equivalents at beginning of year	`CashAndCashEquivalents`	10.74M	NZD	Point-in-time
Cash and cash equivalents at beginning of year	`CashAndCashEquivalents`	3.46M	NZD	Point-in-time
Cash and cash equivalents at beginning of year	`CashAndCashEquivalents`	2.64M	NZD	Point-in-time
Effects of exchange rate changes on cash and cash equivalents	`EffectOfExchangeRateChangesOnCashAndCashEquivalents`	-141,000.00	NZD	2 Qtrs
Effects of exchange rate changes on cash and cash equivalents	`EffectOfExchangeRateChangesOnCashAndCashEquivalents`	28,000.00	NZD	2 Qtrs
Cash and cash equivalents at end of the half year	`CashAndCashEquivalents`	4.17M	NZD	Point-in-time
Cash and cash equivalents at end of the half year	`CashAndCashEquivalents`	10.74M	NZD	Point-in-time
Cash and cash equivalents at end of the half year	`CashAndCashEquivalents`	3.46M	NZD	Point-in-time
Cash and cash equivalents at end of the half year	`CashAndCashEquivalents`	2.64M	NZD	Point-in-time

Stockholders Equity 17 line items

Line Item	Tag	Value	Unit	Period
Balance	`Equity`	-14.78M	NZD	Point-in-time
Balance	`Equity`	-5.71M	NZD	Point-in-time
Balance	`Equity`	-9.04M	NZD	Point-in-time
Balance	`Equity`	16.23M	NZD	Point-in-time
Loss for the half year	`ProfitLoss`	-19.21M	NZD	2 Qtrs
Loss for the half year	`ProfitLoss`	37.59M	NZD	Annual
Loss for the half year	`ProfitLoss`	-26.09M	NZD	2 Qtrs
Other comprehensive income for the half year	`OtherComprehensiveIncome`	757,000.00	NZD	2 Qtrs
Other comprehensive income for the half year	`OtherComprehensiveIncome`	-420,000.00	NZD	2 Qtrs
Issuance new shares	`IssueOfEquity`	30.10M	NZD	2 Qtrs
Issuance new shares	`IssueOfEquity`	12.72M	NZD	2 Qtrs
Issuance new shares from business combination	`IssuanceNewSharesFromBusinessCombination`	14.20M	NZD	2 Qtrs
Conversion of convertible notes	`ConversionOfConvertibleNotes`	4.16M	NZD	2 Qtrs
Balance	`Equity`	-14.78M	NZD	Point-in-time
Balance	`Equity`	-5.71M	NZD	Point-in-time
Balance	`Equity`	-9.04M	NZD	Point-in-time
Balance	`Equity`	16.23M	NZD	Point-in-time

Comprehensive Income 41 line items

Line Item	Tag	Value	Unit	Period
Revenue	`Revenue`	56.75M	NZD	2 Qtrs
Revenue	`Revenue`	59.79M	NZD	2 Qtrs
Cost of goods sold	`CostOfSales`	40.21M	NZD	2 Qtrs
Cost of goods sold	`CostOfSales`	39.07M	NZD	2 Qtrs
Gross profit	`GrossProfit`	19.58M	NZD	2 Qtrs
Gross profit	`GrossProfit`	17.68M	NZD	2 Qtrs
Brand management	`BrandManagementExpenses`	25.40M	NZD	2 Qtrs
Brand management	`BrandManagementExpenses`	25.87M	NZD	2 Qtrs
Administrative expenses	`AdministrativeExpense`	1.85M	NZD	2 Qtrs
Administrative expenses	`AdministrativeExpense`	1.89M	NZD	2 Qtrs
Corporate expenses	`OtherExpenseByFunction`	7.90M	NZD	2 Qtrs
Corporate expenses	`OtherExpenseByFunction`	7.03M	NZD	2 Qtrs
Finance expense	`FinanceCosts`	2.45M	NZD	2 Qtrs
Finance expense	`FinanceCosts`	5.03M	NZD	2 Qtrs
Brand transition, restructure and transaction expenses	`BrandTransitionRestructureAndTransactionCost`	1.11M	NZD	2 Qtrs
Brand transition, restructure and transaction expenses	`BrandTransitionRestructureAndTransactionCost`	5.16M	NZD	2 Qtrs
Impairment expense	`ImpairmentLoss`	4.18M	NZD	2 Qtrs
Impairment expense	`ImpairmentLoss`	-	NZD	2 Qtrs
Other foreign currency gains/(losses)	`GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax`	3.54M	NZD	2 Qtrs
Other foreign currency gains/(losses)	`GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax`	-934,000.00	NZD	2 Qtrs
Fair value gain/(loss) on Convertible Notes derivative	`FairValueGainLossOnConvertibleNotesDerivative`	3.25M	NZD	2 Qtrs
Fair value gain/(loss) on Convertible Notes derivative	`FairValueGainLossOnConvertibleNotesDerivative`	-775,000.00	NZD	2 Qtrs
Loss before income tax	`ProfitLossBeforeTax`	-26.50M	NZD	2 Qtrs
Loss before income tax	`ProfitLossBeforeTax`	-19.04M	NZD	2 Qtrs
Income tax (expense)/benefit	`IncomeTaxExpenseContinuingOperations`	174,000.00	NZD	2 Qtrs
Income tax (expense)/benefit	`IncomeTaxExpenseContinuingOperations`	-411,000.00	NZD	2 Qtrs
Loss for the period	`ProfitLoss`	-19.21M	NZD	2 Qtrs
Loss for the period	`ProfitLoss`	37.59M	NZD	Annual
Loss for the period	`ProfitLoss`	-26.09M	NZD	2 Qtrs
Exchange differences on translation of foreign operations	`OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation`	757,000.00	NZD	2 Qtrs
Exchange differences on translation of foreign operations	`OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation`	-420,000.00	NZD	2 Qtrs
Other comprehensive income/(loss) for the period, net of tax	`OtherComprehensiveIncome`	757,000.00	NZD	2 Qtrs
Other comprehensive income/(loss) for the period, net of tax	`OtherComprehensiveIncome`	-420,000.00	NZD	2 Qtrs
Total comprehensive (loss) for the period	`ComprehensiveIncome`	-26.52M	NZD	2 Qtrs
Total comprehensive (loss) for the period	`ComprehensiveIncome`	-18.46M	NZD	2 Qtrs
Owners of Bendon Limited	`ComprehensiveIncomeAttributableToOwnersOfParent`	-18.46M	NZD	2 Qtrs
Owners of Bendon Limited	`ComprehensiveIncomeAttributableToOwnersOfParent`	-26.52M	NZD	2 Qtrs
Basic loss per share (NZ$)	`BasicEarningsLossPerShare`	-0.89	NZD	2 Qtrs
Basic loss per share (NZ$)	`BasicEarningsLossPerShare`	-1.28	NZD	2 Qtrs
Diluted loss per share (NZ$)	`DilutedEarningsLossPerShare`	-1.28	NZD	2 Qtrs
Diluted loss per share (NZ$)	`DilutedEarningsLossPerShare`	-0.89	NZD	2 Qtrs

Data is extracted from SEC EDGAR XBRL filings. Values shown are as reported in the filing.