Naked Brand (NAKD) 10-K 1 May 18 2018 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Jan. 31, 2018	May 01, 2018	Jul. 31, 2017
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Jan. 31, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	FY
Entity Registrant Name	NAKED BRAND GROUP INC.
Entity Central Index Key	1,383,097
Current Fiscal Year End Date	--01-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 12,102,985
Trading Symbol	NAKD
Entity Common Stock, Shares Outstanding		10,342,191

Consolidated Balance Sheets

Consolidated Balance Sheets	Jan. 31, 2018USD ($)	Jan. 31, 2017USD ($)
Current assets
Cash	$ 1,414,871	$ 879,014
Accounts receivable, net of allowance for doubtful accounts of $4,664 (January 31, 2017: $29,668)	198,982	0
Accounts receivable, related party	441,453	0
Due from factor	106,339	0
Inventory, net of allowances of $269,742 (January 31, 2017: $375,784)	1,584,434	2,228,813
Advances receivable, related party	540,733	0
Prepaid expenses and deposits	198,545	496,721
Total current assets	4,485,357	3,604,548
Intangible assets, net	80,875	80,875
TOTAL ASSETS	4,566,232	3,685,423
Current liabilities
Trade payables and accrued liabilities	600,411	1,761,367
Interest payable	0	7,279
Factored line of credit	0	302,776
Promissory notes payable	3,450	256,450
Total current liabilities	603,861	2,327,872
Deferred compensation	0	37,037
TOTAL LIABILITIES	603,861	2,364,909
STOCKHOLDERS' EQUITY
Common stock Authorized 2,000,000 shares of blank check preferred stock, no par value 18,000,000 shares of common stock, par value $0.001 per share Issued and outstanding 10,342,191 shares of common stock (January 31, 2017: 6,560,964)	10,342	6,561
Common stock to be issued	14,141	1,670,003
Accumulated paid-in capital	66,913,521	56,829,778
Accumulated deficit	(62,969,388)	(57,179,583)
Accumulated other comprehensive loss	(6,245)	(6,245)
Total stockholders' equity	3,962,371	1,320,514
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 4,566,232	$ 3,685,423

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Jan. 31, 2018	Jan. 31, 2017
Allowance for Doubtful Accounts Receivable, Current	$ 4,664	$ 29,668
Inventory Adjustments, Total	$ 269,742	$ 375,784
Preferred Stock, Shares Authorized	2,000,000	2,000,000
Common Stock, Shares Authorized	18,000,000	18,000,000
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares, Issued	10,342,191	6,560,964
Common Stock, Shares, Outstanding	10,342,191	6,560,964

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Jan. 31, 2018	Jan. 31, 2017
Net sales	$ 2,859,884	$ 1,842,065
Cost of sales	1,921,477	1,464,654
Gross profit	938,407	377,411
Operating expenses
General and administrative expenses	6,998,466	11,076,351
Foreign exchange	(3,292)	1,792
Total operating expenses	6,995,174	11,078,143
Operating loss	(6,056,767)	(10,700,732)
Other expense (income)
Interest expense	50,616	81,796
Accretion of debt discounts and finance charges	287	15,975
Other income	(234,532)	0
(Gain) loss on extinguishment of debt	(83,333)	0
Total other expense (income)	(266,962)	97,771
Net loss	$ (5,789,805)	$ (10,798,503)
Net loss per share
Basic and Diluted	$ (0.57)	$ (1.77)
Weighted average shares outstanding
Basic and Diluted	10,073,504	6,092,688

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders’ Equity (Capital Deficit) - USD ($)	Total	Common Stock [Member]	Accumulated Paid-In Capital [Member]	Common stock to be issued [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Loss [Member]
Beginning Balance at Jan. 31, 2016	$ 4,587,086	$ 6,070	$ 50,953,341	$ 15,000	$ (46,381,080)	$ (6,245)
Beginning Balance (in shares) at Jan. 31, 2016		6,069,982
Shares issued pursuant to the conversion of debt	228,281	$ 203	228,078	0
Shares issued pursuant to the conversion of debt (in shares)		202,520
Shares issued in a public offering	1,955,003	$ 288	299,712	1,655,003
Shares issued in a public offering (in shares)		288,462
Stock based compensation	5,348,647	$ 0	5,348,647	0	0	0
Net loss for the period	(10,798,503)	0	0	0	(10,798,503)	0
Ending Balance at Jan. 31, 2017	1,320,514	$ 6,561	56,829,778	1,670,003	(57,179,583)	(6,245)
Ending Balance (in shares) at Jan. 31, 2017		6,560,964
Shares issued in a public offering	0	$ 1,592	1,654,270	(1,655,862)	0	0
Shares issued in a public offering (in shares)		1,592,175
Shares issued in an at-the-market offering	5,499,723	$ 2,189	5,497,534	0	0	0
Shares issued in an at-the-market offering (in shares)		2,189,052
less; commission	(192,490)	$ 0	(192,490)	0	0	0
Issuance of options for accrued salary compensation	654,637	0	654,637	0	0	0
Warrants repurchased	(50,000)	0	(50,000)
Stock based compensation	2,519,792	0	2,519,792	0	0	0
Net loss for the period	(5,789,805)	0	0	0	(5,789,805)	0
Ending Balance at Jan. 31, 2018	$ 3,962,371	$ 10,342	$ 66,913,521	$ 14,141	$ (62,969,388)	$ (6,245)
Ending Balance (in shares) at Jan. 31, 2018		10,342,191

Consolidated Statements of Cash

Consolidated Statements of Cash Flows	12 Months Ended
	Jan. 31, 2018USD ($)	Jan. 31, 2017USD ($)
Cash flows from operating activities
Net loss	$ (5,789,805)	$ (10,798,503)
Adjustments to reconcile net loss to net cash used in operating activities:
Provision for doubtful accounts	(25,004)	(4,730)
Provision for obsolete inventory	(106,042)	(14,216)
Depreciation and amortization	0	13,215
Stock based compensation	2,519,792	5,348,647
Changes in operating assets and liabilities:
Accounts receivable	(173,978)	132,152
Related party accounts receivable	(441,453)	0
Related party advances receivable	(234,532)	0
Due from factor	(106,339)	0
Prepaid expenses and deposits	298,424	460,086
Inventory	750,421	(1,293,148)
Trade payables and accrued liabilities	(506,567)	767,968
Interest payable	(7,279)	5,535
Deferred costs	0	15,058
Deferred compensation	(37,037)	(133,332)
Net cash used in operating activities	(3,859,399)	(5,501,268)
Cash flows from investing activities
Acquisition of intangible assets	0	(7,780)
Related party advances receivable	(306,201)	0
Net cash used in investing activities	(306,201)	(7,780)
Cash flows from financing activities
Proceeds from share issuances, net	5,307,233	300,000
Repurchase of warrants	(50,000)	0
Proceeds from share subscriptions received	0	1,655,003
Proceeds from the issuance of promissory notes	0	253,000
Repayments of promissory notes	(253,000)	0
Proceeds from convertible promissory notes	0	224,000
Repayments of convertible promissory notes	0	(600,000)
Repayments under factoring arrangements	(302,776)	(1,274,935)
Advances under factoring arrangements	0	1,050,000
Net cash provided by financing activities	4,701,457	1,607,068
Net increase (decrease) in cash	535,857	(3,901,980)
Cash at beginning of the period	879,014	4,780,994
Cash at end of the period	1,414,871	879,014
Cash paid during the period for:
Interest	10,619	20,909
Income Taxes	0	0
Non-cash financing activities:
Extinguishment of accrued salary with equity	654,637	0
Conversion of convertible debt to shares	0	224,000
Interest paid in shares	0	4,281
Profit and loss items not involving cash consists of:
Stock based compensation	2,519,792	5,348,647
Other Noncash Income (Expense), Total	$ 2,519,792	$ 5,348,647

Nature of Business

Nature of Business	12 Months Ended
	Jan. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations [Text Block]	1. Nature of Business Naked Brand Group Inc. (the “Company”) is a manufacturer and seller of direct and wholesale men’s and women’s undergarments and intimate apparel within North America to consumers and retailers through its wholly owned subsidiary, Naked Inc. (“Naked”). The Company currently operates out of New York, United States of America. On May 25, 2017, the Company entered into an Agreement and Plan of Reorganization (the “Merger Agreement”), by and among Bendon Limited, a New Zealand limited company (“Bendon”), Bendon Group Holdings Limited, an Australia limited company (“Holdco”), Naked Merger Sub Inc., a Nevada corporation and a wholly owned subsidiary of Holdco (“Merger Sub”), and, solely for the purposes of Sections 2.28 and 5.18(b) of the Merger Agreement, Bendon Investments Ltd., a New Zealand company and the owner of a majority of the outstanding shares of Bendon (the “Principal Shareholder”), pursuant to which Merger Sub will be merged with and into Naked (the “Merger”) with Naked as the surviving corporation. On July 26, 2017, Naked entered into Amendment No. 1 (the “Amendment”) to the Merger Agreement. The Amendment provides that, among other things, the date on which Holdco will use best efforts to file the registration statement on Form F-4 in connection with the Merger has been extended to August 25, 2017, and Bendon has agreed to pay certain public company operating expenses of Naked not to exceed $ 130,000 On November 7, 2017, the Company and Bendon announced that Holdco confidentially submitted its response to comments from the SEC regarding the confidentially filed draft registration statement on Form F-4 related to the Merger. The parties continue to work towards completing the merger and finalizing the Form F-4 which is subject to SEC approval. On February 21, 2018, Naked entered into Amendment No. 2 (the “Second Amendment”) to the Merger Agreement. The Second Amendment provides that, among other things; · The holders of the Naked Common Stock shall receive a number of Holdco Ordinary Shares so that upon the Closing, such holders will hold approximately 9.0 · Modifications to (i) the Per Share Stock Consideration, (ii) the adjustment provisions relating to Naked Closing Net Assets and Bendon Closing Net Debt, (iii) provisions relating to the conversion and assumption by Holdco of Naked Derivative Securities and (iv) the weighted average conversion price of Bendon Convertible Notes below which the Principal Shareholder is required to surrender Holdco Ordinary Shares in certain events, all which modifications resulted from certain capital structure changes at Holdco necessary for Holdco to satisfy initial listing requirements of the Nasdaq Capital Market. · Bendon shall pay to Naked, on a monthly basis until the Closing, an amount equal to Naked’s net operating loss for each such month (or portion thereof). · Naked is permitted to solicit alternative transactions if the Closing is not competed before the Outside Date or if Bendon fails to make the payments described above. · The extension of the Outside Date to April 28, 2018, subject to certain events that may extend such date to a date no later than May 7, 2018. In the event the Merger is not consummated before the Outside Date, either party may terminate the Merger Agreement subject to the satisfaction of certain conditions. · Naked would be required to issue 2,500,000 On March 19, 2018, Naked entered into Amendment No. 3 (the “Third Amendment”) to the Merger Agreement. The Third Amendment makes certain technical corrections, clarifications, and other changes to the Merger Agreement, including the following: · Clarifying that each issued and outstanding share of Naked Common Stock issued and outstanding immediately prior to the Effective Time (other than shares to be cancelled pursuant to Section 1.5(d) of the Merger Agreement) shall automatically be converted into the right to receive 0.2 · Clarifying that the total number of shares constituting the Merger Consideration for Naked Common Stock shall not be less than 9.0 · Adding a provision specifying that, so long as Naked does not incur any expenditures that in the aggregate exceed any line item in the Budget by more than 10% unless such excess is approved by the Budget Committee, the Net Assets Shortfall Amount or Net Assets Excess Amount, as applicable, shall be deemed to be less than $150,000 and no adjustment shall be made to the Bendon Target Share Number in respect thereof; · Correcting certain representations and covenants of Bendon, Holdco and Merger Sub in light of certain capital structure changes at Holdco necessary for Holdco to satisfy initial listing requirements of the Nasdaq Capital Market; and · Defining the term “Measurement Period” to mean the date on which the Securities and Exchange Commission informs Holdco that it has no further comments on the Registration Statement. On April 23, 2018, Naked entered into Amendment No. 4 (the “Fourth Amendment”) to the Merger Agreement. The Fourth Amendment amended the Merger Agreement to reflect, among other things, the following: · The adjustment of the number of Holdco Ordinary Shares issuable to the shareholders of Bendon in the Reorganization will be calculated based upon Naked’s Net Assets and Bendon’s Net Debt as of the Closing instead of as of the date on which the Securities and Exchange Commission informs Holdco that it has no further comments on the Registration Statement. In addition, Naked will deliver the Estimated Naked Net Assets Statement and Bendon will deliver the Estimated Bendon Net Debt Statement at least five Business Days prior to the Closing Date. The adjustment of the number of Holdco Ordinary Shares issuable to the shareholders of Bendon in the Reorganization will be subject to a post-Closing true-up based on Naked’s actual Net Assets and Bendon’s actual Net Debt each as of the Closing Date. · Upon the consummation of the Reorganization, 22,680,527 · The total number of shares constituting the Merger Consideration for Naked Common Stock shall not be less than 8.35 · Changes in Naked’s Net Asset Amount from $ 5,400,000 3,500,000 2,100,000 (8,500,000) · The extension of the Outside Date to June 1, 2018, subject to certain events that may extend such date to a date no later than June 11, 2018 and the extension of the date by which Bendon may deliver an Outside Date Breach Notice to May 22, 2018. Immediately prior to the consummation of the Merger, Bendon and Holdco will consummate a reorganization (the “Reorganization”), pursuant to which all of the shareholders of Bendon will exchange all the outstanding ordinary shares of Bendon (the “Bendon Ordinary Shares”) for 146,311,063 The completion of the Merger is subject to the satisfaction or waiver of certain customary conditions, including, among others: (i) the accuracy of the other party’s representations and warranties; (ii) performance in all material respects by the other party of its obligations under the Merger Agreement; (iii) the listing of Holdco Ordinary Shares on the Nasdaq Capital Market or the New York Stock Exchange (“NYSE”), subject to official notice of issuance; (iv) the declaration of effectiveness by the SEC of the registration statement on Form F-4 filed by Holdco in connection with the transactions (the “Registration Statement”); (v) Naked stockholder’s approving the Merger Agreement and the transactions contemplated thereby at a meeting called for such purposes (the “Stockholder Meeting”); and (vi) other conditions as further described in the Merger Agreement. The Merger Agreement also contains specified termination rights, including the right to terminate the Merger Agreement (i) by mutual agreement of the parties to terminate; (ii) by either party if (1) the Merger has not been consummated by May 1, 2018 (the “Outside Date”), except if the primary reason the Merger has not been consummated is because of the continued review of the Registration Statement by the SEC or the Holdco Ordinary Shares have not been approved for listing on the Nasdaq Capital Market or the NYSE, in which case the Outside Date shall be fifteen (15) days after the later of the completion of the Special Meeting and approval of all regulatory bodies and Nasdaq or the NYSE, (2) any law or order permanently prohibits consummation of the Merger, or (3) Naked stockholder approval is not obtained by the Outside Date; (iii) by either party if the other party has breached or failed to perform in any material respect any of its representations and warranties or covenants under the Merger Agreement such that a closing condition is not satisfied (subject to notice and cure and other customary exceptions); and (iv) by Naked if (1) Bendon substantially changes its business as conducted as of the date of the Merger Agreement, or (2) Naked accepts a Superior Proposal (as defined in the Merger Agreement).

Ability to Continue as a Going

Ability to Continue as a Going Concern	12 Months Ended
	Jan. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Substantial Doubt about Going Concern [Text Block]	2. Ability to Continue as a Going Concern These consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”) on a going concern basis, which assumes that the Company will continue to realize its assets and discharge its obligations and commitments in the normal course of operations. Realization values may be substantially different from carrying values as shown and these consolidated financial statements do not give effect to adjustments that would be necessary to the carrying values and classification of assets and liabilities should the Company be unable to continue as a going concern. As of January 31, 2018, the Company had not yet achieved profitable operations, incurred a net loss of $ 5,789,805 62,969,388

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Jan. 31, 2018
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	3. Summary of Significant Accounting Policies Principles of Consolidation and Basis of Accounting These consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, Naked. All inter-company transactions and balances have been eliminated. Reporting Currency and Foreign Currency The functional currency of the Company is the US dollar. Transaction amounts denominated in foreign currencies are translated into their US dollar equivalents at exchange rates prevailing at the transaction dates. Financial instruments denominated in foreign currencies are revalued each period at exchange rates prevailing at each balance sheet date until settled. Foreign currency gains and losses on transactions or settlements are recognized in the consolidated statement of operations. These consolidated financial statements have been presented in US dollars, which is the Company’s reporting currency. Basis of Presentation The accompanying consolidated financial statements have been prepared on the accrual basis of accounting in accordance with GAAP in the United States of America. Segment Reporting The Company used several factors in identifying and analyzing reportable segments, including the basis of organization, such as differences in products and services, and geographical areas. The Company’s chief operating decision makers review financial information presented on a consolidated basis for the purposes of making operating decisions and assessing financing performance. Accordingly, the Company has determined that as of January 31, 2018 and 2017, there is only a single reportable operating segment. The Company operates in one industry, the manufacture and sale of direct and wholesale undergarments. Revenues from external customers are all derived from customers located within North America as follows: 2018 2017 United States $ 2,738,948 $ 1,812,120 Canada and other 120,935 29,945 $2, 859,884 $ 1,842,065 At January 31, 2018, the net book value of long-lived assets all located within North America were as follows: 2018 2017 Equipment Intangible assets Equipment Intangible assets United States $ - $ 61,518 $ - $ 61,518 Canada - 19,357 - 19,357 $ - $ 80,875 $ - $ 80,875 Revenue Recognition, Accounts Receivable and Allowance for Doubtful Accounts Sales are recorded when title and risk of loss has passed to the customer, when persuasive evidence of a sales arrangement exists, the selling price is fixed and determinable and collectability is reasonable assured. For consignment sales, revenue is recognized when the consignee sells the goods. Accounts receivable consist of amounts due from customers and are recorded upon the sale of product to customers. Credit terms are extended to customers in the normal course of business and no collateral is required. The Company estimates an allowance for doubtful accounts based on historical losses, the existing economic conditions and the financial stability of its customers. Accounts receivable are written off when deemed uncollectible. Recoveries of accounts receivable previously written off are recorded when received. Inventory Inventory is stated at the lower of cost or net realizable value. Cost is determined using the weighted average method, which under the circumstances, management believes will provide for the most practical basis for the measurement of periodic income. Management periodically reviews inventory for slow moving or obsolete items and considers realizability based on the Company’s marketing strategies and sales forecasts to determine if an allowance is necessary. If net realizable value is below cost, then an allowance is created to adjust the carrying amount of inventory. Equipment Equipment is recorded at cost. Equipment is depreciated using the straight-line method over the estimated useful lives. The estimated useful lives for each asset group are as follows: Years Furniture and equipment 5 Computer equipment 2 At the time depreciable property is retired or otherwise disposed of the related cost and accumulated depreciation is removed from the accounts and any resulting gain or loss is reflected in the consolidated statement of operations. Intangible Assets Indefinite-life intangible assets, consisting of costs to acquire trademarks with an indefinite life, are recorded at cost, net of impairment charges, if applicable. No amortization has been taken on indefinite life intangible assets. Indefinite-life intangible assets are reviewed for impairment annually and whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Internal and external costs incurred during the preliminary project stage are expensed as they are incurred. Internal and external costs incurred to develop internal–use computer software during the application development stage are capitalized. Training costs are not internal–use software development costs and, if incurred during this stage, are expensed as incurred. These capitalized costs are amortized based on their estimated useful life over two years. Impairment of Long-Lived Assets The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the related carry amounts may not be recoverable. Such a review involves assessing qualitative factors to determine whether it is more likely than not (that is, a likelihood of more than 50 percent) that a long-lived asset is impaired. If the Company assesses that there is a likelihood of impairment, then the Company will perform a quantitative analysis comparing the carrying value of the assets with the estimated future net undiscounted cash flows expected to result from the use of the assets, including cash flows from disposition. Should the sum of the expected future net cash flows be less than the carrying value, the Company would recognize an impairment loss at that date for the amount by which the carrying amount of the asset exceeds its fair value. Management has determined that no impairment has been identified in the years ended January 31, 2018 or 2017. Shipping and Handling Costs Costs associated with the Company’s third-party shipping, warehousing and handling activities are included within operating expenses on the consolidated statements of operations. (i) Shipping costs associated with marketing related promotions are included as a component of general and administrative expenses. These shipping costs were $6,649 for the year ended January 31, 2018 ($14,430 for the year ended January 31, 2017). (ii) Shipping costs billed to customers are recorded as revenues and related out-bound shipping costs incurred by the Company are recorded as cost of sales. (iii) Warehousing and handling costs, and shipping costs associated with transfers of inventory to and from third party warehouses to the Company’s warehouse are included in general and administrative expense as warehouse management. These warehousing, shipping and handling costs were $137,369 for the year ended January 31, 2018 ($319,830 for the year ended January 31, 2017). Advertising Expense The Company expenses advertising costs to operations during the period in which they are incurred. The Company expensed $ 139,650 252,895 Income Taxes The current income tax represents the amount of income taxes expected to be paid or the benefit expected to be received for the current year taxable income or loss. Deferred income taxes are recognized for the future tax consequences of temporary differences arising between the carrying value of assets and liabilities for financial statement and tax reporting purposes. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. In assessing the recoverability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the period in which those temporary differences become deductible. Management considers projected future taxable income and tax planning strategies in making this assessment. The Company recognizes the impact of a tax position in the consolidated financial statements if the position is more likely than not to be sustained upon examination on the technical merits of the position. The Company’s policy is to recognize interest accrued related to unrecognized tax benefits and penalties as income tax expense. The Company has no uncertain tax positions as of January 31, 2018 and 2017, respectively; consequently, no interest or penalties have been accrued by the Company. Fair Value of Financial Instruments The Company accounts for its financial assets and liabilities in accordance with ASC Topic 820, Fair Value Measurements and Disclosures Level 1 inputs utilize quoted prices (unadjusted) in active markets for identical assets or liabilities; Level 2 inputs are inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly such as interest rates, foreign exchange rates, and yield curves that are observable at commonly quoted intervals; and Level 3 inputs are unobservable inputs for the asset or liability which are typically based on an entity’s own assumptions, as there is little, if any, related market activity. In instances where the determination of the fair value measurement is based on inputs from different levels of the fair value hierarchy, the level in the fair value hierarchy within which the entire fair value measurement falls is based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability. The Company’s financial instruments consist of cash, accounts receivable, accounts payable, notes payable, and convertible promissory notes. Other than convertible promissory notes, the fair values of these financial instruments approximate their respective carrying values because of the short maturity of these instruments. The Company determined that the aggregate fair value of promissory notes payable outstanding at January 31, 2018 and 2017, based on Level 2 inputs in the fair value hierarchy, was equal to their aggregate book value based on the short maturities and current borrowing rates available to the Company. Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could materially differ from those estimates. The most significant estimates made by the Company are those relating to uncollectible receivables, inventory valuation and obsolescence, product returns, stock-based compensation, and derivative valuations. Loss per share Earnings or loss per share (“EPS”) is computed by dividing net income (loss) available to common stockholders by the weighted average number of shares of common stock outstanding for the period. The treasury stock method is used in calculating diluted EPS for potentially dilutive stock options and share purchase warrants, which assumes that any proceeds received from the exercise of in-the-money stock options and share purchase warrants, would be used to purchase common stock at the average market price for the period. 2018 2017 Numerator Net loss $ (5,789,805) $ (10,798,503) Denominator Weighted average shares outstanding 10,073,504 6,092,688 Effect of dilutive securities Warrants and options - - Diluted weighted average shares outstanding 10,073,504 6,092,688 Basic net loss per share $ (0.57) $ (1.77) Diluted net loss per share $ (0.57) $ (1.77) Anti-dilutive securities not included in diluted loss per share relating to: Warrants and options outstanding 4,684,701 3,914,409 4,684,701 3,914,409 ASC Topic 718, Compensation – Stock Compensation The Company accounts for the granting of equity-based awards to employees using the fair value method whereby all awards to employees will be recorded at fair value on the date of the grant. The fair value of all equity-based awards is expensed over their vesting period with a corresponding increase to additional paid in capital. Compensation costs for stock-based payments to employees with graded vesting are recognized on a straight-line basis. The amount of cumulated compensation expense recognized at any date must at least equal the portion of the grant date value of the award that is vested at that date. Based on guidance in ASC 505-50, stock-based payments to non-employees are measured at the fair value of the consideration received, or the fair value of the equity instruments issued, or liabilities incurred, whichever is more reliably measurable. The fair value of stock-based payments to non-employees is periodically re-measured until the counterparty performance is complete, and any change therein is recognized over the vesting period of the award. Compensation costs for stock-based payments with graded vesting are recognized on a straight-line basis. The cost of the stock-based payments to non-employees that are fully vested and non-forfeitable as at the grant date are measured and recognized at that date, unless there is a contractual term for services in which case such compensation would be amortized over the contractual term. From time to time, new accounting pronouncements are issued by the FASB, which are adopted by the Company as of the specified date. Unless otherwise discussed, management believes the impact of recently issued standards, which are not yet effective, will not have a material impact on our consolidated financial statements upon adoption. Recently Adopted Accounting Pronouncements In November 2015, the FASB issued Accounting Standards Update No. 2015-17 “ Income Taxes: Balance Sheet Classification of Deferred Taxes (“ASU 2015-17”) In July 2015, the FASB issued ASU No. 2015-11, Simplifying the Measurement of Inventory In March 2016, the FASB issued ASU No. 2016-09, Compensation – Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting Accounting Pronouncements Not Yet Effective Unless otherwise discussed, management believes the impact of recently issued standards, which are not yet effective, will not have a material impact on our consolidated financial statements upon adoption. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers The Company’s assessment of the guidance in ASU 2014-09 has identified the majority of revenue streams will be impacted by ASU 2014-09 including transactions such as wholesale customer support costs, e-commerce direct to consumer programs, and customer related returns. The Company will adopt this standard on February 1, 2018 using the modified retrospective method. The Company has substantially completed its assessment of its revenue practices. Based on the evaluation performed to date, it does not expect the adoption of ASU 2014-09 to have a material effect on income from operations, the Company expects to record a change to retained earnings upon adoption totaling $15,667 related to new refund and contract liabilities adopted under the new guidance. The Company also expects to implement changes to presentation within the consolidated financial statements, which will include the separation of contract assets, contract liabilities and receivables due from customers on the statement of financial position. In addition, the Company will implement the addition of a refund liability which will be calculated based on an allowance return, adjusted quarterly, based on historical actual refund percentages of 3.2%, and a loyalty program contract liability, adjusted quarterly, based on historical loyalty amounts redeemed of 5.6%, both of which will be analyzed quarterly for reasonableness. ASU 2014-09 will also require expanded disclosures related to revenue streams, performance obligations and consideration and the related judgements used in developing the necessary estimates. In order to comply with the guidance, beginning on February 1, 2018, the Company will enact a change in its revenue recognition policy and estimates per below; i. Change in Revenue Recognition Policy Sales are recorded when persuasive evidence of a contract exists, performance obligation(s) under contract have been completed, and indicators of the transfer of control have been deemed satisfied under ASC 606. This occurs when the title and risks and rewards of ownership have passed to the customer, the assets are in physical possession and/or have been accepted by the customer and the obligation to pay is present. We elect to consider shipping and handling activities as a fulfillment activity and to record the costs of fulfillment as a cost of sale. All sales are accounted for utilizing the expected transaction price which is adjusted for variable considerations including customary business practices such as rights of return, loyalty programs, co-op advertising, and department store markdowns. ii. Change in Estimates We make certain estimates and adjustments to revenue to account for its contracts with customers. We estimate an allowance and reduction of revenue for customers with contracts which allow them variable sales price adjustments through the period to allow for markdowns at retail, advertising and other allowances. An allowance of $ 58,145 123,381 We offer varying levels of right of returns to customers. To account for the right of return, an estimate is made at the end of the period to account for expected returns. The estimate is based on historical return rates of 3.2 A return allowance of $ 12,000 We offer loyalty points to exclusive members of our e-commerce website. To account for the estimated contract liability, an estimate is made at the end of the period to determine the expected number of points redemptions. The estimate is based on historical redemptions of 5.6 3,667 The company also estimates the date of receipt of goods to customers utilizing a five (5) day delivery window, which includes two (2) days of lead time and three (3) day shipping time rather than following tracking information and delivery notices. This method is an acceptable estimate of the delivery of goods and not material to users of the financial statements as the variance would not produce material differences. In January 2016, the FASB issued ASU No. 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities In February 2016, FASB issued ASU No. 2016-02, Leases In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows In May 2017, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2017-09, “ Compensation–Stock Compensation

Inventory

Inventory	12 Months Ended
	Jan. 31, 2018
Inventory Disclosure [Abstract]
Inventory Disclosure [Text Block]	4. Inventory 2018 2017 Finished goods $ 1,106,413 $ 2,604,597 Inventory consigned to related party (1) 747,763 - 1,854,176 2,604,597 Less: allowance for obsolete inventory (269,742) (375,784) Total inventory $ 1,584,434 $ 2,228,813 (1) See note 8 for details regarding inventory on consignment to a related party Balances at January 31, 2018 and 2017 are recorded at historical cost, less amounts for potential declines in value.

Equipment

Equipment	12 Months Ended
	Jan. 31, 2018
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	5. Equipment Equipment of the Company consisted of the following at January 31, 2018 and January 31, 2017: 2018 2017 Furniture & equipment $ 10,250 $ 10,250 Computer equipment 26,082 26,082 36,332 36,332 Less: Accumulated depreciation (36,332 (36,332) $ - $ - Depreciation expense for the year ended January 31, 2018 was $Nil (2017: $13,215).

Intangible Assets

Intangible Assets	12 Months Ended
	Jan. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets Disclosure [Text Block]	6. Intangible Assets 2018 2017 Useful life Trade Names/Trademarks $ 80,875 $ 80,875 Indefinite Website 49,512 49,512 2 130,387 130,387 Less: accumulated amortization (49,512) (49,512) $ 80,875 $ 80,875 Amortization expense for the year ended January 31, 2018 was $Nil (2017: $Nil).

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities	12 Months Ended
	Jan. 31, 2018
Payables and Accruals [Abstract]
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	7. Accounts Payable and Accrued Liabilities Accounts payable and accrued liabilities consisted of the following at January 31, 2018 and 2017: 2018 2017 Trade payables $ 375,252 $ 897,474 Accrued payroll 13,521 641,044 Accrued expenses 199,580 176,436 Sales taxes payable 6,070 5,468 Customer deposits and unearned revenue 5,988 9,922 Other payables - 31,023 $ 600,411 $ 1,761,367

Related Party Transactions and

Related Party Transactions and Balances	12 Months Ended
	Jan. 31, 2018
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	8. Related Party Transactions and Balances Related Party Balances On October 4, 2017, the Company entered into a consignment agreement with Bendon to consign 155,624 1,189,072 th 441,453 747,763 At January 31, 2018, included in advances receivable is $ 540,733 306,201 234,532 381,411 At January 31, 2018, included in accounts payable and accrued liabilities is $Nil (2017: $ 129,186 Related Party Transactions During the year ended January 31, 2018, included in general and administrative expenses is $ 287,971 481,511 2,132,371 4,907,285 184,609 231,176 27,809 33,520 Effective June 10, 2014, the Company entered into an employment agreement with the Chief Executive Officer and director (the “CEO”) of the Company for a term of three years whereby the CEO was entitled to a base salary of $ 400,000 37,037 On March 13, 2017, the CEO surrendered accrued base salary compensation plus interest accrued to February 28, 2017 in the amount of $ 654,637 638,724 15,913 1,200,000 2.14 In connection with a Joint Factoring Agreement (Note 9), the CEO executed a guaranty (the “Guaranty”) to personally guarantee performance of the Obligations and also agreed to provide her own brokerage account as security for the Obligations (as defined in Note 9)). Accordingly, in connection with her brokerage account the CEO entered into a brokerage account pledge and security agreement (the “Pledge and Security Agreement”) and securities account control agreement (the “Account Control Agreement”) in favor of Wells Fargo Bank, National Association (“Wells Fargo”). Pursuant to the Pledge and Security Agreement, the CEO agreed to pledge, sell, assign, grant a security interest in and transfer to Wells Fargo all of her rights, title and interest in and to her brokerage account. Effective June 28, 2017, the Company had repaid all advances received under the terms of the Joint Factoring Agreement and the Company entered into an Amendment to the Joint Factoring Agreement pursuant to which the personal guarantee of the CEO was terminated.

Factoring Line of Credit

Factoring Line of Credit	12 Months Ended
	Jan. 31, 2018
Factoring Agreement [Member]
Debt Disclosure [Text Block]	9. Factoring Line of Credit i) Capital Business Credit On June 11, 2015, the Company entered into a factoring agreement (the “CBC Factoring Agreement”) with Capital Business Credit LLC (“CBC”) whereby the Company could borrow the lesser of (i) $ 750,000 80 60 100 500,000 On June 14, 2016, the Company entered into a Joint Factoring Agreement (the “Joint Factoring Agreement”) with Wells Fargo. The Joint Factoring Agreement with Wells Fargo replaced the CBC Factoring Agreement, which was terminated effective on the same date. ii) Wells Fargo Under the terms of the Joint Factoring Agreement dated June 14, 2016, the Company may assign eligible accounts receivable (the “Accounts”) to Wells Fargo in exchange for loans and advances (each such loan or advance, an “Advance”) up to an aggregate amount (the “Borrowing Base”) not to exceed the lesser of (i) $6,000,000 or (ii) the sum of up to 80% of trade receivables deemed eligible by Wells Fargo plus (A) the lesser of up to (x) 50% of the value, calculated at the lower of cost or market, of finished goods, warehoused inventory deemed eligible by Wells Fargo or (y) $500,000, plus (B) the lesser of (x) up to 75% of marketable securities held in a blocked security account, subject to an account control agreement in favor of Wells Fargo (the “Securities Account”). In connection with Wells Fargo’s services under the Joint Factoring Agreement, Wells Fargo receives a commission equal to the Factoring Commission Percentage (as defined in the Joint Factoring Agreement) multiplied by the gross invoice amount of each Account purchased, which is charged to the Company’s account on the date a related Advance is made. During the initial term of the Joint Factoring Agreement, Wells Fargo would receive minimum commissions equal to $ 24,000 36,000 50,000 The Company bears the risk of credit loss on the Accounts, except where Wells Fargo provides credit approval in writing on such Account. The Advances would bear interest on the daily net balance of any moneys owed at a rate of LIBOR plus 3% The Company accounted for invoices sold to the Wells Fargo under the Joint Factoring Agreement as a sale of financial assets. Effective June 28, 2017, the Company had repaid all loans and advances received under the Joint Factoring Agreement. The Company and Wells Fargo entered into an Amendment to the Joint Factoring Agreement pursuant to which the Parties agreed to amend certain terms of the agreement as follows: (i) no further advances would be available under the Joint Factoring Agreement; (ii) Wells Fargo would not be entitled to the Minimum Commissions; (iii) the Company may terminate the Joint Factoring Agreement upon seven days’ written notice to Wells Fargo and Wells Fargo may terminate the Joint Factoring Agreement upon thirty days’ written notice to the Company; (iv) the Guaranty (Note 8) was terminated in its entirety. Under the terms of the Joint Factoring Agreement, as amended, the Company bears the financial risk associated with the factored receivables. Consequently, the Company no longer accounts for invoices assigned to Wells Fargo for collections as a sale of financial assets. Factor expenses and interest charged to operations during the year ended January 31, 2018 were $ 46,828 41,304 106,339 302,776

Promissory Notes Payable

Promissory Notes Payable	12 Months Ended
	Jan. 31, 2018
Promissory Note Payable [Member]
Debt Disclosure [Text Block]	10. Promissory Notes Payable 2018 2017 Unsecured promissory notes, accruing interest at a rate of 10% per annum maturing on the earlier of (i) May 7, 2017 or (ii) the date of closing of an equity financing (see (i)) $ - $ 253,000 Promissory notes, non-interest bearing, repayable upon the Company reporting net income from operations in a single month (see (ii)) 3,450 3,450 3,450 256,450 Less: current portion (3,450) (256,450) $ - $ - (i) During the year ended January 31, 2017, the Company issued promissory notes in the aggregate principal amount of $ 253,000 153,000 May 7, 2017 13 nd 253,000 10,619 (ii) On November 7, 2013, the Company issued a promissory note in the principal amount of CDN$ 28,750 24,467 25,000 15 3,670 3,750 3,450 3,750 3,450 3,750

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Jan. 31, 2018
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	11. Stockholders’ Equity Authorized 2,000,000 18,000,000 0.001 Year ended January 31, 2018 i) On February 10, 2017, the Company entered into an At the Market Offering Agreement (the “Agreement”) with Maxim Group LLC (“Maxim”), as amended on March 30, 2017, pursuant to which the Company could sell from time to time, up to an aggregate of $ 5,500,000 Under the terms of the Agreement, Maxim was entitled to a commission at a fixed rate of 3.5 Year ended January 31, 2018 During the year ended January 31, 2018 pursuant to and under the terms of the Agreement, as amended, the Company issued an aggregate of 2,189,052 5,499,723 5,307,233 Year ended January 31, 2017 ii) On January 12, 2017, the Company entered into a Securities Purchase Agreement with certain investors providing for the issuance and sale by the Company of 1,879,811 1.04 1,955,003 288,462 1,592,175 iii) On January 12, 2017, in connection with the Offering, the Company issued 202,520 224,000 4,281 2014 Stock Option Plan On June 6, 2014, the Company’s board of directors approved a 2014 Long-Term Incentive Plan (the “2014 Plan”), which provides for the grant of stock options, restricted shares, restricted share units and performance stock and units to directors, officers, employees and consultants of the Company. Stockholder approval of the plan was obtained on August 21, 2014. The maximum number of our common stock reserved for issue under the plan is 2,750,000 The 2014 Plan is administered by the board of directors, except that it may, in its discretion, delegate such responsibility to a committee of such board. The exercise price will be determined by the board of directors at the time of grant. Stock options may be granted under the 2014 Plan for an exercise period of up to ten years from the date of grant of the option or such lesser periods as may be determined by the board, subject to earlier termination in accordance with the terms of the 2014 Plan. At January 31, 2018, 509,601 759,601 Stock Based Compensation Number Weighted Average Weighted Average Grant Date of Options Exercise Price Fair Value Outstanding at January 31, 2016 2,191,274 $ 5.12 $ 7.86 Expired (93,875) $ 5.19 Forfeited (70,000) $ 5.12 Granted 260,000 $ 2.21 $ 1.41 Outstanding at January 31, 2017 2,287,399 $ 4.78 $ 6.96 Expired (15,000) $ 10.00 9.37 Granted 1,200,000 $ 2.14 $ 0.89 Outstanding at January 31, 2018 3,472,399 $ 3.85 $ 4.85 Exercisable at January 31, 2018 3,316,167 $ 3.87 Number Exercise Expiry Number 1,250 $ 10.00 February 1, 2018 1,250 3,750 $ 10.00 May 1, 2018 3,750 2,000 $ 10.00 April 1, 2019 2,000 25,000 $ 10.00 July 30, 2022 25,000 1,536,750 $ 5.12 June 6, 2024 1,536,750 25,000 $ 6.00 June 10, 2024 25,000 37,500 $ 4.48 February 3, 2025 25,000 37,500 $ 4.48 February 25, 2025 25,000 6,250 $ 4.80 July 6, 2025 6,250 337,399 $ 4.40 August 18, 2025 281,167 10,000 $ 2.50 February 2, 2026 10,000 100,000 $ 2.50 November 1, 2026 100,000 150,000 $ 2.00 November 1, 2026 75,000 1,200,000 * $ 2.14 March 13, 2021 1,200,000 3,472,399 3,316,167 The aggregate intrinsic value of stock options outstanding is calculated as the difference between the exercise price of the underlying awards and the fair value of the Company’s common stock. At January 31, 2018, the aggregate intrinsic value of stock options outstanding is $Nil and exercisable is $Nil (2 0 During the year ended January 31, 2018, the Company recognized $ 2,478,633 5,452,931 202,411 2018 2017 Expected term of stock option (years) (1) 8.75 9.71 Expected volatility (2) 75.60 % 75.78 % Stock price at date of issuance $ 1.43 $ 0.99 Risk-free interest rate 2.69 % 2.29 % Dividend yields 0.00 % 0.00 % (1) As the Company has insufficient historical data on which to estimate the expected term of the options, the Company has elected to apply the short-cut method to determine the expected term under the guidance of Staff Accounting Bulletin No. 110 (“SAB 110”). (2) As the Company has insufficient historical data on which to estimate expected future share price volatility, the Company has estimated expected share price volatility based on the historical share price volatility of comparable entities. Share Purchase Warrants At January 31, 2018, the Company had 1,212,302 share purchase warrants outstanding as follows: Number Exercise Price Expiry Date 3,750 $ 10.00 August 10, 2018 60,001 $ 6.00 April 4, 2019 555,968 $ 6.00 June 10, 2019 155,052 $ 3.00 June 10, 2019 168,883 $ 6.00 July 8, 2019 29,343 $ 3.00 July 8, 2019 24,625 $ 8.00 October 23, 2019 137,180 $ 4.80 December 23, 2020 15,000 $ 4.80 July 6, 2022 62,500 $ 5.11 September 1, 2022 1,212,302 The Company recognized stock-based compensation expense of $ 41,159 104,284 On December 7, 2017, the Company paid $ 50,000 365,688 36,569 Number of Weighted Average Warrants Exercise Price Outstanding at January 31, 2016 1,645,198 $ 5.27 Expired (18,188) 4.00 Outstanding at January 31, 2017 1,627,010 $ 5.29 Repurchased (402,257) 4.80 Expired (12,451) 10.00 Outstanding at January 31, 2018 1,212,302 $ 5.40

Income Taxes

Income Taxes	12 Months Ended
	Jan. 31, 2018
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	12. Income Taxes January 31, 2018 2017 34 % 34 % Loss for the year $ (5,789,805) $ (10,798,503) Expected income tax recovery (1,968,000) (3,671,000) Non-deductible other expenses (107,000) 101,000 Non-deductible accretion and financing fees - 5,000 Effect of reduction in statutory rate 5,667,000 - True up to prior years’ tax provision 138,000 12,000 Change in valuation allowance (3,730,000) 3,553,000 Total income tax expense $ - $ - January 31, 2018 2017 Temporary differences relating to: Net operating loss carry forwards $ 5,355,200 $ 7,469,700 Equipment and intangible assets 22,000 30,700 Unpaid expenses 2,900 218,000 Inventory provision 56,600 - Stock based compensation 3,731,500 5,184,700 9,168,200 12,903,100 Valuation allowance (9,168,200) (12,903,100) Net deferred taxes $ - $ - Deferred tax assets and liabilities are determined based on temporary basis differences between assets and liabilities reported for financial reporting and tax reporting. The ultimate realization of the net deferred tax asset is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. The Company considers projected future taxable income, recent financial performance and tax planning strategies in making this assessment. The Company is required to record a valuation allowance to reduce its net deferred tax asset to the amount that is more likely than not to be realized. Accounting guidance allows the Company to look to future earnings to support the realizability of the net deferred assets. Since the Company has had cumulative net operating losses since inception, the ability to use forecasted future earnings is diminished. As a result, the Company concluded a full valuation allowance against the net deferred tax asset was appropriate. At January 31, 2018 and 2017 the total change in valuation allowance for items affecting the current year was $ (3,730,000) 3,553,000 At January 31, 2018, the Company had accumulated net operating losses in Canada totaling approximately $ 5,066,000 5,066,000 25,499,000 22,201,000 2025 Section 382 of the Internal Revenue Code (“Section 382”) impose substantial restrictions on the utilization of net operating losses in the event of an “ownership change” as defined in Section 382. As a result of equity transactions during the year ended January 31, 2016, management believes the utilization of net operating losses may be subject to this limitation. If an ownership change is deemed to have occurred as a result of these equity ownership changes or offerings, the Company has estimated that the net operating losses would be limited to approximately $ 16,654,000 13,356,000 The Company files income tax returns in the United States and Canada. All of the Company’s tax returns are subject to tax examinations until the respective statute of limitations expires. The Company currently has no tax years under examination. The Company’s tax filings for the fiscal years 2012 to 2018 remain open to examination. Based on management’s assessment of ASC Topic 740 Income Taxes On December 22, 2017, the President of the United States signed into law the Tax Cuts and Jobs Act (“Tax Reform Act”). The legislation significantly changes U.S. tax law by, among other things, lowering corporate income tax rates, implementing a territorial tax system and imposing a transition tax on deemed repatriated earnings of foreign subsidiaries. The Tax Reform Act permanently reduces the U.S. corporate income tax rate from a maximum of 35% to a flat 21% rate, effective January 1, 2018. The Company uses the asset and liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to reverse. As a result of the reduction in the U.S. corporate income tax rate from 35 21 9,168,200 3,734,900 The Tax Reform Act also provided for a one-time deemed mandatory repatriation of post – 1986 undistributed foreign subsidiary earnings and profits (“E&P”) as well as Global Intangible Low-Taxed Income (“GILTI”) and Base-Erosion Anti-Abuse provisions. The Company had no adjustments related to these latter noted provisions at January 31, 2018.

Customer Concentrations

Customer Concentrations	12 Months Ended
	Jan. 31, 2018
Risks and Uncertainties [Abstract]
Concentration Risk Disclosure [Text Block]	13. Customer Concentrations The Company has concentrations in the volumes of business transacted with particular customers. The loss of these customers could have a material adverse effect on the Company’s business. For the year ended January 31, 2018, the Company had concentrations of sales with three customers equal to 28.6 26 85,792

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Jan. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	14. Commitments and Contingencies i) In accordance with a negotiated agreement, the Company is required to pay royalty fees based on the greater of a pre-determined percentage of certain sales, not to exceed 10% of these net wholesale sales, as defined in such agreements, or a minimum annual amount. Minimum royalty payments are being amortized to operations over the period for which royalties accrue under the terms of the agreement. The Company may terminate the agreement in the event that the other party fails to perform any of the services required to be performed under the agreement or breaches any of its other covenants or agreements set forth in the agreement. On November 29, 2017, the Company signed a termination agreement to settle the above agreement. The Company agreed to pay $200,000 cash which includes a one-time royalty payment of $150,000 and $50,000 to re-purchase 365,688 warrants and 36,569 anti-dilution warrants held by the other party. On December 7, 2017, the Company paid $200,000 to settle the terms of this agreement. Upon settlement, the Company recorded a gain on the extinguishment of debt totaling $83,333 for the difference between the net carrying value of the liability of $233,333 and the consideration paid of $150,000 for outstanding royalties. ii) Pursuant to a Strategic Consulting and Collaboration Agreement, the Company is committed to pay a monthly cash retainer ranging from $10,000 to $20,000 over the three-year term of the agreement. The Company has negotiated a hold on the monthly cash retainer, effective March 1, 2016 and continuing indefinitely.

Subsequent Events

Subsequent Events	12 Months Ended
	Jan. 31, 2018
Subsequent Events [Abstract]
Subsequent Events [Text Block]	15. Subsequent Events On March 12, 2018, the Vice President of Finance announced his resignation effective as of March 23, 2018, per the 8K filed with the SEC on March 16, 2018. On March 26, 2018, the Company appointed a Chief Financial Officer and Principal Accounting Officer provided pursuant to an engagement letter (the “Agreement”), dated March 11, 2018. In addition to the provision of services to act as temporary Chief Financial Officer and principal accounting officer of the Company, the Agreement provides among other things, assistance to the Company with (i) preparing its regulatory disclosures and filings, including its annual, quarterly and periodic reports filed with the Securities and Exchange Commission, (ii) preparing the Company’s financial statements and records and (iii) coordinating the Company’s annual audits with the Company’s outside audit firm. As consideration for the provision of the services described in the Agreement, excluding the services provided as the Company’s temporary Chief Financial Officer principal accounting officer, the Company has agreed to pay on a monthly retainer basis of CDN $ 10,000 5,000 The term of the Agreement commenced on March 26, 2018 and will continue until February 28, 2019, provided that services as the Company’s temporary Chief Financial Officer and principal accounting officer will terminate upon completion of the Company’s previously disclosed anticipated business combination with Bendon Limited and Bendon Group Holdings Limited. Either party may terminate the Agreement immediately for failure of the other party to meet its obligations thereunder. On March 26, 2018, the Company and appointed temporary Chief Financial Officer and Principal Accounting Officer (the “CFO”) Officer entered into an Indemnification Agreement (the “Indemnification Agreement”) pursuant to which, among other things, the Company is required, subject to certain exceptions and satisfaction of the applicable standard of conduct (where applicable) as set forth in the Indemnification Agreement, to indemnify the CFO to the fullest extent permitted by Nevada law against any and all Losses (as defined in the Indemnification Agreement) if the CFO was or is or becomes a party to or participant in, or is threatened to be made a party to or participant in, any Claim (as defined in the Indemnification Agreement) by reason of or arising in part out of any Indemnifiable Event (as defined in the Indemnification Agreement). In addition, subject to certain exceptions and repayment conditions, the CFO shall have the right to advancement by the Company of all indemnifiable expenses actually and reasonably paid or incurred by the CFO in connection with any such Claim.

Summary of Significant Accoun22

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Jan. 31, 2018
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Principles of Consolidation and Basis of Accounting These consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, Naked. All inter-company transactions and balances have been eliminated.
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Reporting Currency and Foreign Currency The functional currency of the Company is the US dollar. Transaction amounts denominated in foreign currencies are translated into their US dollar equivalents at exchange rates prevailing at the transaction dates. Financial instruments denominated in foreign currencies are revalued each period at exchange rates prevailing at each balance sheet date until settled. Foreign currency gains and losses on transactions or settlements are recognized in the consolidated statement of operations. These consolidated financial statements have been presented in US dollars, which is the Company’s reporting currency.
Basis Of Presentation [Policy Text Block]	Basis of Presentation The accompanying consolidated financial statements have been prepared on the accrual basis of accounting in accordance with GAAP in the United States of America.
Segment Reporting, Policy [Policy Text Block]	Segment Reporting The Company used several factors in identifying and analyzing reportable segments, including the basis of organization, such as differences in products and services, and geographical areas. The Company’s chief operating decision makers review financial information presented on a consolidated basis for the purposes of making operating decisions and assessing financing performance. Accordingly, the Company has determined that as of January 31, 2018 and 2017, there is only a single reportable operating segment. The Company operates in one industry, the manufacture and sale of direct and wholesale undergarments. Revenues from external customers are all derived from customers located within North America as follows: 2018 2017 United States $ 2,738,948 $ 1,812,120 Canada and other 120,935 29,945 $2, 859,884 $ 1,842,065 At January 31, 2018, the net book value of long-lived assets all located within North America were as follows: 2018 2017 Equipment Intangible assets Equipment Intangible assets United States $ - $ 61,518 $ - $ 61,518 Canada - 19,357 - 19,357 $ - $ 80,875 $ - $ 80,875
Revenue Recognition, Allowances [Policy Text Block]	Revenue Recognition, Accounts Receivable and Allowance for Doubtful Accounts Sales are recorded when title and risk of loss has passed to the customer, when persuasive evidence of a sales arrangement exists, the selling price is fixed and determinable and collectability is reasonable assured. For consignment sales, revenue is recognized when the consignee sells the goods. Accounts receivable consist of amounts due from customers and are recorded upon the sale of product to customers. Credit terms are extended to customers in the normal course of business and no collateral is required. The Company estimates an allowance for doubtful accounts based on historical losses, the existing economic conditions and the financial stability of its customers. Accounts receivable are written off when deemed uncollectible. Recoveries of accounts receivable previously written off are recorded when received.
Inventory, Policy [Policy Text Block]	Inventory Inventory is stated at the lower of cost or net realizable value. Cost is determined using the weighted average method, which under the circumstances, management believes will provide for the most practical basis for the measurement of periodic income. Management periodically reviews inventory for slow moving or obsolete items and considers realizability based on the Company’s marketing strategies and sales forecasts to determine if an allowance is necessary. If net realizable value is below cost, then an allowance is created to adjust the carrying amount of inventory.
Property, Plant and Equipment, Policy [Policy Text Block]	Equipment Equipment is recorded at cost. Equipment is depreciated using the straight-line method over the estimated useful lives. The estimated useful lives for each asset group are as follows: Years Furniture and equipment 5 Computer equipment 2 At the time depreciable property is retired or otherwise disposed of the related cost and accumulated depreciation is removed from the accounts and any resulting gain or loss is reflected in the consolidated statement of operations.
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	Intangible Assets Indefinite-life intangible assets, consisting of costs to acquire trademarks with an indefinite life, are recorded at cost, net of impairment charges, if applicable. No amortization has been taken on indefinite life intangible assets. Indefinite-life intangible assets are reviewed for impairment annually and whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Internal and external costs incurred during the preliminary project stage are expensed as they are incurred. Internal and external costs incurred to develop internal–use computer software during the application development stage are capitalized. Training costs are not internal–use software development costs and, if incurred during this stage, are expensed as incurred. These capitalized costs are amortized based on their estimated useful life over two years.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of Long-Lived Assets The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the related carry amounts may not be recoverable. Such a review involves assessing qualitative factors to determine whether it is more likely than not (that is, a likelihood of more than 50 percent) that a long-lived asset is impaired. If the Company assesses that there is a likelihood of impairment, then the Company will perform a quantitative analysis comparing the carrying value of the assets with the estimated future net undiscounted cash flows expected to result from the use of the assets, including cash flows from disposition. Should the sum of the expected future net cash flows be less than the carrying value, the Company would recognize an impairment loss at that date for the amount by which the carrying amount of the asset exceeds its fair value. Management has determined that no impairment has been identified in the years ended January 31, 2018 or 2017.
Shipping and Handling Cost, Policy [Policy Text Block]	Shipping and Handling Costs Costs associated with the Company’s third-party shipping, warehousing and handling activities are included within operating expenses on the consolidated statements of operations. (i) Shipping costs associated with marketing related promotions are included as a component of general and administrative expenses. These shipping costs were $6,649 for the year ended January 31, 2018 ($14,430 for the year ended January 31, 2017). (ii) Shipping costs billed to customers are recorded as revenues and related out-bound shipping costs incurred by the Company are recorded as cost of sales. (iii) Warehousing and handling costs, and shipping costs associated with transfers of inventory to and from third party warehouses to the Company’s warehouse are included in general and administrative expense as warehouse management. These warehousing, shipping and handling costs were $137,369 for the year ended January 31, 2018 ($319,830 for the year ended January 31, 2017).
Advertising Cost, Policy, Expensed Advertising Cost [Policy Text Block]	Advertising Expense The Company expenses advertising costs to operations during the period in which they are incurred. The Company expensed $ 139,650 252,895
Income Tax, Policy [Policy Text Block]	Income Taxes The current income tax represents the amount of income taxes expected to be paid or the benefit expected to be received for the current year taxable income or loss. Deferred income taxes are recognized for the future tax consequences of temporary differences arising between the carrying value of assets and liabilities for financial statement and tax reporting purposes. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. In assessing the recoverability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the period in which those temporary differences become deductible. Management considers projected future taxable income and tax planning strategies in making this assessment. The Company recognizes the impact of a tax position in the consolidated financial statements if the position is more likely than not to be sustained upon examination on the technical merits of the position. The Company’s policy is to recognize interest accrued related to unrecognized tax benefits and penalties as income tax expense. The Company has no uncertain tax positions as of January 31, 2018 and 2017, respectively; consequently, no interest or penalties have been accrued by the Company.
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments The Company accounts for its financial assets and liabilities in accordance with ASC Topic 820, Fair Value Measurements and Disclosures Level 1 inputs utilize quoted prices (unadjusted) in active markets for identical assets or liabilities; Level 2 inputs are inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly such as interest rates, foreign exchange rates, and yield curves that are observable at commonly quoted intervals; and Level 3 inputs are unobservable inputs for the asset or liability which are typically based on an entity’s own assumptions, as there is little, if any, related market activity. In instances where the determination of the fair value measurement is based on inputs from different levels of the fair value hierarchy, the level in the fair value hierarchy within which the entire fair value measurement falls is based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability. The Company’s financial instruments consist of cash, accounts receivable, accounts payable, notes payable, and convertible promissory notes. Other than convertible promissory notes, the fair values of these financial instruments approximate their respective carrying values because of the short maturity of these instruments. The Company determined that the aggregate fair value of promissory notes payable outstanding at January 31, 2018 and 2017, based on Level 2 inputs in the fair value hierarchy, was equal to their aggregate book value based on the short maturities and current borrowing rates available to the Company.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could materially differ from those estimates. The most significant estimates made by the Company are those relating to uncollectible receivables, inventory valuation and obsolescence, product returns, stock-based compensation, and derivative valuations.
Earnings Per Share, Policy [Policy Text Block]	Loss per share Earnings or loss per share (“EPS”) is computed by dividing net income (loss) available to common stockholders by the weighted average number of shares of common stock outstanding for the period. The treasury stock method is used in calculating diluted EPS for potentially dilutive stock options and share purchase warrants, which assumes that any proceeds received from the exercise of in-the-money stock options and share purchase warrants, would be used to purchase common stock at the average market price for the period. 2018 2017 Numerator Net loss $ (5,789,805) $ (10,798,503) Denominator Weighted average shares outstanding 10,073,504 6,092,688 Effect of dilutive securities Warrants and options - - Diluted weighted average shares outstanding 10,073,504 6,092,688 Basic net loss per share $ (0.57) $ (1.77) Diluted net loss per share $ (0.57) $ (1.77) Anti-dilutive securities not included in diluted loss per share relating to: Warrants and options outstanding 4,684,701 3,914,409 4,684,701 3,914,409
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Accounting for Stock-Based Compensation ASC Topic 718, Compensation – Stock Compensation The Company accounts for the granting of equity-based awards to employees using the fair value method whereby all awards to employees will be recorded at fair value on the date of the grant. The fair value of all equity-based awards is expensed over their vesting period with a corresponding increase to additional paid in capital. Compensation costs for stock-based payments to employees with graded vesting are recognized on a straight-line basis. The amount of cumulated compensation expense recognized at any date must at least equal the portion of the grant date value of the award that is vested at that date. Based on guidance in ASC 505-50, stock-based payments to non-employees are measured at the fair value of the consideration received, or the fair value of the equity instruments issued, or liabilities incurred, whichever is more reliably measurable. The fair value of stock-based payments to non-employees is periodically re-measured until the counterparty performance is complete, and any change therein is recognized over the vesting period of the award. Compensation costs for stock-based payments with graded vesting are recognized on a straight-line basis. The cost of the stock-based payments to non-employees that are fully vested and non-forfeitable as at the grant date are measured and recognized at that date, unless there is a contractual term for services in which case such compensation would be amortized over the contractual term.
New Accounting Pronouncements, Policy [Policy Text Block]	New Accounting Pronouncements From time to time, new accounting pronouncements are issued by the FASB, which are adopted by the Company as of the specified date. Unless otherwise discussed, management believes the impact of recently issued standards, which are not yet effective, will not have a material impact on our consolidated financial statements upon adoption. Recently Adopted Accounting Pronouncements In November 2015, the FASB issued Accounting Standards Update No. 2015-17 “ Income Taxes: Balance Sheet Classification of Deferred Taxes (“ASU 2015-17”) In July 2015, the FASB issued ASU No. 2015-11, Simplifying the Measurement of Inventory In March 2016, the FASB issued ASU No. 2016-09, Compensation – Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting Accounting Pronouncements Not Yet Effective Unless otherwise discussed, management believes the impact of recently issued standards, which are not yet effective, will not have a material impact on our consolidated financial statements upon adoption. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers The Company’s assessment of the guidance in ASU 2014-09 has identified the majority of revenue streams will be impacted by ASU 2014-09 including transactions such as wholesale customer support costs, e-commerce direct to consumer programs, and customer related returns. The Company will adopt this standard on February 1, 2018 using the modified retrospective method. The Company has substantially completed its assessment of its revenue practices. Based on the evaluation performed to date, it does not expect the adoption of ASU 2014-09 to have a material effect on income from operations, the Company expects to record a change to retained earnings upon adoption totaling $15,667 related to new refund and contract liabilities adopted under the new guidance. The Company also expects to implement changes to presentation within the consolidated financial statements, which will include the separation of contract assets, contract liabilities and receivables due from customers on the statement of financial position. In addition, the Company will implement the addition of a refund liability which will be calculated based on an allowance return, adjusted quarterly, based on historical actual refund percentages of 3.2%, and a loyalty program contract liability, adjusted quarterly, based on historical loyalty amounts redeemed of 5.6%, both of which will be analyzed quarterly for reasonableness. ASU 2014-09 will also require expanded disclosures related to revenue streams, performance obligations and consideration and the related judgements used in developing the necessary estimates. In order to comply with the guidance, beginning on February 1, 2018, the Company will enact a change in its revenue recognition policy and estimates per below; i. Change in Revenue Recognition Policy Sales are recorded when persuasive evidence of a contract exists, performance obligation(s) under contract have been completed, and indicators of the transfer of control have been deemed satisfied under ASC 606. This occurs when the title and risks and rewards of ownership have passed to the customer, the assets are in physical possession and/or have been accepted by the customer and the obligation to pay is present. We elect to consider shipping and handling activities as a fulfillment activity and to record the costs of fulfillment as a cost of sale. All sales are accounted for utilizing the expected transaction price which is adjusted for variable considerations including customary business practices such as rights of return, loyalty programs, co-op advertising, and department store markdowns. ii. Change in Estimates We make certain estimates and adjustments to revenue to account for its contracts with customers. We estimate an allowance and reduction of revenue for customers with contracts which allow them variable sales price adjustments through the period to allow for markdowns at retail, advertising and other allowances. An allowance of $ 58,145 123,381 We offer varying levels of right of returns to customers. To account for the right of return, an estimate is made at the end of the period to account for expected returns. The estimate is based on historical return rates of 3.2 A return allowance of $ 12,000 We offer loyalty points to exclusive members of our e-commerce website. To account for the estimated contract liability, an estimate is made at the end of the period to determine the expected number of points redemptions. The estimate is based on historical redemptions of 5.6 3,667 The company also estimates the date of receipt of goods to customers utilizing a five (5) day delivery window, which includes two (2) days of lead time and three (3) day shipping time rather than following tracking information and delivery notices. This method is an acceptable estimate of the delivery of goods and not material to users of the financial statements as the variance would not produce material differences. In January 2016, the FASB issued ASU No. 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities In February 2016, FASB issued ASU No. 2016-02, Leases In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows In May 2017, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2017-09, “ Compensation–Stock Compensation

Summary of Significant Accoun23

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Jan. 31, 2018
Accounting Policies [Abstract]
Revenue from External Customers by Geographic Areas [Table Text Block]	Revenues from external customers are all derived from customers located within North America as follows: 2018 2017 United States $ 2,738,948 $ 1,812,120 Canada and other 120,935 29,945 $2, 859,884 $ 1,842,065
Long-lived Assets by Geographic Areas [Table Text Block]	At January 31, 2018, the net book value of long-lived assets all located within North America were as follows: 2018 2017 Equipment Intangible assets Equipment Intangible assets United States $ - $ 61,518 $ - $ 61,518 Canada - 19,357 - 19,357 $ - $ 80,875 $ - $ 80,875
Schedule Of Estimated Useful Lives Of Property And Equipment [Table Text Block]	The estimated useful lives for each asset group are as follows: Years Furniture and equipment 5 Computer equipment 2
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	2018 2017 Numerator Net loss $ (5,789,805) $ (10,798,503) Denominator Weighted average shares outstanding 10,073,504 6,092,688 Effect of dilutive securities Warrants and options - - Diluted weighted average shares outstanding 10,073,504 6,092,688 Basic net loss per share $ (0.57) $ (1.77) Diluted net loss per share $ (0.57) $ (1.77) Anti-dilutive securities not included in diluted loss per share relating to: Warrants and options outstanding 4,684,701 3,914,409 4,684,701 3,914,409

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Jan. 31, 2018
Inventory Disclosure [Abstract]
Schedule of Inventory, Current [Table Text Block]	Inventory of the Company consisted of the following at January 31, 2018 and 2017: 2018 2017 Finished goods $ 1,106,413 $ 2,604,597 Inventory consigned to related party (1) 747,763 - 1,854,176 2,604,597 Less: allowance for obsolete inventory (269,742) (375,784) Total inventory $ 1,584,434 $ 2,228,813 (1) See note 8 for details regarding inventory on consignment to a related party

Equipment (Tables)

Equipment (Tables)	12 Months Ended
	Jan. 31, 2018
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Equipment of the Company consisted of the following at January 31, 2018 and January 31, 2017: 2018 2017 Furniture & equipment $ 10,250 $ 10,250 Computer equipment 26,082 26,082 36,332 36,332 Less: Accumulated depreciation (36,332 (36,332) $ - $ -

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Jan. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Acquired Finite-Lived Intangible Assets by Major Class [Table Text Block]	2018 2017 Useful life Trade Names/Trademarks $ 80,875 $ 80,875 Indefinite Website 49,512 49,512 2 130,387 130,387 Less: accumulated amortization (49,512) (49,512) $ 80,875 $ 80,875

Accounts Payable and Accrued 27

Accounts Payable and Accrued Liabilities (Tables)	12 Months Ended
	Jan. 31, 2018
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	Accounts payable and accrued liabilities consisted of the following at January 31, 2018 and 2017: 2018 2017 Trade payables $ 375,252 $ 897,474 Accrued payroll 13,521 641,044 Accrued expenses 199,580 176,436 Sales taxes payable 6,070 5,468 Customer deposits and unearned revenue 5,988 9,922 Other payables - 31,023 $ 600,411 $ 1,761,367

Promissory Notes Payable (Table

Promissory Notes Payable (Tables)	12 Months Ended
	Jan. 31, 2018
Promissory Note Payable [Member]
Schedule of Debt [Table Text Block]	2018 2017 Unsecured promissory notes, accruing interest at a rate of 10% per annum maturing on the earlier of (i) May 7, 2017 or (ii) the date of closing of an equity financing (see (i)) $ - $ 253,000 Promissory notes, non-interest bearing, repayable upon the Company reporting net income from operations in a single month (see (ii)) 3,450 3,450 3,450 256,450 Less: current portion (3,450) (256,450) $ - $ - (i) During the year ended January 31, 2017, the Company issued promissory notes in the aggregate principal amount of $ 253,000 153,000 May 7, 2017 13 nd 253,000 10,619 (ii) On November 7, 2013, the Company issued a promissory note in the principal amount of CDN$ 28,750 24,467 25,000 15 3,670 3,750 3,450 3,750 3,450 3,750

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	12 Months Ended
	Jan. 31, 2018
Stockholders' Equity Note [Abstract]
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	A summary of the status of the Company’s outstanding stock options for the period ended January 31, 2018 is presented below: Number Weighted Average Weighted Average Grant Date of Options Exercise Price Fair Value Outstanding at January 31, 2016 2,191,274 $ 5.12 $ 7.86 Expired (93,875) $ 5.19 Forfeited (70,000) $ 5.12 Granted 260,000 $ 2.21 $ 1.41 Outstanding at January 31, 2017 2,287,399 $ 4.78 $ 6.96 Expired (15,000) $ 10.00 9.37 Granted 1,200,000 $ 2.14 $ 0.89 Outstanding at January 31, 2018 3,472,399 $ 3.85 $ 4.85 Exercisable at January 31, 2018 3,316,167 $ 3.87
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]	Number Exercise Expiry Number 1,250 $ 10.00 February 1, 2018 1,250 3,750 $ 10.00 May 1, 2018 3,750 2,000 $ 10.00 April 1, 2019 2,000 25,000 $ 10.00 July 30, 2022 25,000 1,536,750 $ 5.12 June 6, 2024 1,536,750 25,000 $ 6.00 June 10, 2024 25,000 37,500 $ 4.48 February 3, 2025 25,000 37,500 $ 4.48 February 25, 2025 25,000 6,250 $ 4.80 July 6, 2025 6,250 337,399 $ 4.40 August 18, 2025 281,167 10,000 $ 2.50 February 2, 2026 10,000 100,000 $ 2.50 November 1, 2026 100,000 150,000 $ 2.00 November 1, 2026 75,000 1,200,000 * $ 2.14 March 13, 2021 1,200,000 3,472,399 3,316,167 *These stock options were issued outside of the 2014 Plan.
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	The fair value of each option award was estimated on the date of the grant using the Black-Scholes option pricing model based on the following weighted average assumptions: 2018 2017 Expected term of stock option (years) (1) 8.75 9.71 Expected volatility (2) 75.60 % 75.78 % Stock price at date of issuance $ 1.43 $ 0.99 Risk-free interest rate 2.69 % 2.29 % Dividend yields 0.00 % 0.00 % (1) As the Company has insufficient historical data on which to estimate the expected term of the options, the Company has elected to apply the short-cut method to determine the expected term under the guidance of Staff Accounting Bulletin No. 110 (“SAB 110”). (2) As the Company has insufficient historical data on which to estimate expected future share price volatility, the Company has estimated expected share price volatility based on the historical share price volatility of comparable entities.
Schedule Of Share Based Compensation Shares Authorized Under Warrants By Exercise Price Range [Table Text Block]	Number Exercise Expiry Number 1,250 $ 10.00 February 1, 2018 1,250 3,750 $ 10.00 May 1, 2018 3,750 2,000 $ 10.00 April 1, 2019 2,000 25,000 $ 10.00 July 30, 2022 25,000 1,536,750 $ 5.12 June 6, 2024 1,536,750 25,000 $ 6.00 June 10, 2024 25,000 37,500 $ 4.48 February 3, 2025 25,000 37,500 $ 4.48 February 25, 2025 25,000 6,250 $ 4.80 July 6, 2025 6,250 337,399 $ 4.40 August 18, 2025 281,167 10,000 $ 2.50 February 2, 2026 10,000 100,000 $ 2.50 November 1, 2026 100,000 150,000 $ 2.00 November 1, 2026 75,000 1,200,000 * $ 2.14 March 13, 2021 1,200,000 3,472,399 3,316,167
Schedule of Share Purchase Warrants Activity [Table Text Block]	A summary of the Company’s share purchase warrants outstanding is presented below: Number of Weighted Average Warrants Exercise Price Outstanding at January 31, 2016 1,645,198 $ 5.27 Expired (18,188) 4.00 Outstanding at January 31, 2017 1,627,010 $ 5.29 Repurchased (402,257) 4.80 Expired (12,451) 10.00 Outstanding at January 31, 2018 1,212,302 $ 5.40

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Jan. 31, 2018
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	The reconciliation of income tax provision computed at statutory rates to reported income tax provision is as follows: January 31, 2018 2017 34 % 34 % Loss for the year $ (5,789,805) $ (10,798,503) Expected income tax recovery (1,968,000) (3,671,000) Non-deductible other expenses (107,000) 101,000 Non-deductible accretion and financing fees - 5,000 Effect of reduction in statutory rate 5,667,000 - True up to prior years’ tax provision 138,000 12,000 Change in valuation allowance (3,730,000) 3,553,000 Total income tax expense $ - $ -
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	Significant components of the Company’s net deferred tax assets at January 31, 2018 and 2017: January 31, 2018 2017 Temporary differences relating to: Net operating loss carry forwards $ 5,355,200 $ 7,469,700 Equipment and intangible assets 22,000 30,700 Unpaid expenses 2,900 218,000 Inventory provision 56,600 - Stock based compensation 3,731,500 5,184,700 9,168,200 12,903,100 Valuation allowance (9,168,200) (12,903,100) Net deferred taxes $ - $ -

Nature of Business (Details Tex

Nature of Business (Details Textual) - USD ($)	1 Months Ended		12 Months Ended
	Mar. 19, 2018	Jul. 26, 2017	Jan. 31, 2018	Apr. 23, 2018	Feb. 21, 2018
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares			146,311,063
Scenario, Forecast [Member]
Net Asset Amount Before Amendment				$ 5,400,000
Net Asset Amount After Amendment				3,500,000
Net Debt Amount Before Amendment				2,100,000
Net Debt Amount After Amendment				$ (8,500,000)
Bendon Group Holdings Limited [Member]
Business Combination, Acquisition Related Costs		$ 130,000
Percentage of Outstanding Ordinary Shares to be Held Upon Merger Agreement			9.00%
Bendon Group Holdings Limited [Member] | Scenario, Forecast [Member]
Percentage of Outstanding Ordinary Shares to be Held Upon Merger Agreement				8.35%
Number of Shares to be Outstanding Upon Reorganization Agreement				22,680,527
Subsequent Event [Member] | Bendon Group Holdings Limited [Member]
Percentage of Outstanding Ordinary Shares to be Held Upon Merger Agreement					9.00%
Number of Share to be Issued in Event of Termination of Merger Agreement					2,500,000
Conversion of Stock, Shares to be Issued	0.2
Description of Net Assets Amount	Adding a provision specifying that, so long as Naked does not incur any expenditures that in the aggregate exceed any line item in the Budget by more than 10% unless such excess is approved by the Budget Committee, the Net Assets Shortfall Amount or Net Assets Excess Amount, as applicable, shall be deemed to be less than $150,000 and no adjustment shall be made to the Bendon Target Share Number in respect thereof;

Ability to Continue as a Goin32

Ability to Continue as a Going Concern (Details Textual) - USD ($)	12 Months Ended
	Jan. 31, 2018	Jan. 31, 2017
Net loss	$ (5,789,805)	$ (10,798,503)
Retained Earnings (Accumulated Deficit)	$ (62,969,388)	$ (57,179,583)

Summary of Significant Accoun33

Summary of Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	Jan. 31, 2018	Jan. 31, 2017
Revenue From External Customers By Geographic Areas [Line Items]
Revenue, Net, Total	$ 2,859,884	$ 1,842,065
UNITED STATES
Revenue From External Customers By Geographic Areas [Line Items]
Revenue, Net, Total	2,738,948	1,812,120
Canada And Other [Member]
Revenue From External Customers By Geographic Areas [Line Items]
Revenue, Net, Total	$ 120,935	$ 29,945

Summary of Significant Accoun34

Summary of Significant Accounting Policies (Details 1) - USD ($)	Jan. 31, 2018	Jan. 31, 2017
Segment Reporting Information [Line Items]
Equipment	$ 0	$ 0
Intangible assets	80,875	80,875
UNITED STATES
Segment Reporting Information [Line Items]
Equipment	0	0
Intangible assets	61,518	61,518
CANADA
Segment Reporting Information [Line Items]
Equipment	0	0
Intangible assets	$ 19,357	$ 19,357

Summary of Significant Accoun35

Summary of Significant Accounting Policies (Details 2)	12 Months Ended
	Jan. 31, 2018
Furniture and equipment [Member]
Property, Plant and Equipment, Useful Life	5 years
Computer equipment [Member]
Property, Plant and Equipment, Useful Life	2 years

Summary of Significant Accoun36

Summary of Significant Accounting Policies (Details 3) - USD ($)	12 Months Ended
	Jan. 31, 2018	Jan. 31, 2017
Numerator
Net loss	$ (5,789,805)	$ (10,798,503)
Denominator
Weighted average shares outstanding	10,073,504	6,092,688
Effect of dilutive securities
Diluted weighted average shares outstanding	10,073,504	6,092,688
Basic net loss per share	$ (0.57)	$ (1.77)
Diluted net loss per share	$ (0.57)	$ (1.77)
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	4,684,701	3,914,409
Warrants and options [Member]
Effect of dilutive securities
Diluted weighted average shares outstanding	0	0
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	4,684,701	3,914,409

Summary of Significant Accoun37

Summary of Significant Accounting Policies (Details Textual) - USD ($)	Feb. 01, 2018	Jan. 31, 2018	Jan. 31, 2017
Basis of Presentation [Line Items]
Advertising Expense		$ 139,650	$ 252,895
Percentage of Historical Redemptions of Loyalty Points		5.60%
Contract with Customer, Liability		$ 3,667
Estimated Return Allowance		12,000
Estimated Allowance and Reduction of Revenue for Customers with Contracts		$ 58,145	123,381
Percentage of Historical Return		3.20%
Selling, General and Administrative Expenses [Member]
Basis of Presentation [Line Items]
Shipping, Handling and Transportation Costs		$ 6,649	14,430
Warehousing And Handling Costs, And Shipping Costs Associated With Transfers Of Inventory		$ 137,369	$ 319,830
Accounting Standards Update 2014-09 [Member] | Subsequent Event [Member]
Basis of Presentation [Line Items]
Calculation Description of Refund Liability	In addition, the Company will implement the addition of a refund liability which will be calculated based on an allowance return, adjusted quarterly, based on historical actual refund percentages of 3.2%, and a loyalty program contract liability, adjusted quarterly, based on historical loyalty amounts redeemed of 5.6%, both of which will be analyzed quarterly for reasonableness.
Cumulative Effect on Retained Earnings, Net of Tax	$ 15,667

Inventory (Details)

Inventory (Details) - USD ($)	Jan. 31, 2018		Oct. 04, 2017	Jan. 31, 2017
Inventory [Line Items]
Finished goods	$ 1,106,413			$ 2,604,597
Inventory consigned to related party	747,763	[1]	$ 1,189,072	0	[1]
Inventory, Gross, Total	1,854,176			2,604,597
Less: allowance for obsolete inventory	(269,742)			(375,784)
Total inventory	$ 1,584,434			$ 2,228,813
[1]	See note 8 for details regarding inventory on consignment to a related party

Equipment (Details)

Equipment (Details) - USD ($)	Jan. 31, 2018	Jan. 31, 2017
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross, Total	$ 36,332	$ 36,332
Less: Accumulated depreciation	(36,332)	(36,332)
Property, Plant and Equipment, Net, Total	0	0
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross, Total	26,082	26,082
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross, Total	$ 10,250	$ 10,250

Equipment (Details Textual)

Equipment (Details Textual) - USD ($)	12 Months Ended
	Jan. 31, 2018	Jan. 31, 2017
Property, Plant and Equipment [Line Items]
Depreciation, Depletion and Amortization, Nonproduction, Total	$ 0	$ 13,215

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	12 Months Ended
	Jan. 31, 2018	Jan. 31, 2017
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible Assets, Gross	$ 130,387	$ 130,387
Less: accumulated amortization	(49,512)	(49,512)
Intangible Assets, Net (Excluding Goodwill)	80,875	80,875
Website [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$ 49,512	49,512
Finite-Lived Intangible Asset, Useful Life	2 years
Trademarks and Trade Names [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Indefinite-Lived Intangible Assets (Excluding Goodwill)	$ 80,875	$ 80,875

Intangible Assets (Details Text

Intangible Assets (Details Textual) - USD ($)	12 Months Ended
	Jan. 31, 2018	Jan. 31, 2017
Intangible Assets [Line Items]
Amortization of Intangible Assets	$ 0	$ 0

Accounts Payable and Accrued 43

Accounts Payable and Accrued Liabilities (Details) - USD ($)	Jan. 31, 2018	Jan. 31, 2017
Trade payables	$ 375,252	$ 897,474
Accrued payroll	13,521	641,044
Accrued expenses	199,580	176,436
Sales taxes payable	6,070	5,468
Customer deposits and unearned revenue	5,988	9,922
Other payables	0	31,023
Accounts Payable and Accrued Liabilities, Current	$ 600,411	$ 1,761,367

Related Party Transactions an44

Related Party Transactions and Balances (Details Textual)	Mar. 13, 2017USD ($)$ / sharesshares	Feb. 28, 2018USD ($)	Jan. 31, 2018USD ($)$ / sharesshares		Jan. 31, 2017USD ($)$ / sharesshares		Oct. 04, 2017USD ($)
Related Party Transaction [Line Items]
Share-based Compensation, Total			$ 2,519,792		$ 5,348,647
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares			1,200,000		260,000
Deferred Compensation Liability, Classified, Noncurrent			$ 0		$ 37,037
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price | $ / shares			$ 2.14		$ 2.21
Inventory Finished Goods Units							155,624
Inventory Consigned To Related Party			$ 747,763	[1]	$ 0	[1]	$ 1,189,072
Due from Related Parties, Current			540,733
Reimbursement Receivable for Expenses Incurred on Behalf of Related Party			306,201
Operating Loss Reimbursements Receivable			234,532
Accounts Receivable, Related Parties, Current			441,453		0
Cash Collected From Related party In Payment Of Accounts Receivable		$ 381,411
General and Administrative Expense [Member]
Related Party Transaction [Line Items]
Marketing Expense			184,609		231,176
Directors And Officers [Member] | General and Administrative Expense [Member]
Related Party Transaction [Line Items]
Noninterest Expense Directors Fees			287,971		481,511
Share-based Compensation, Total			2,132,371		4,907,285
Other Related Party [Member] | General and Administrative Expense [Member]
Related Party Transaction [Line Items]
Marketing Expense			27,809		33,520
Chief Executive Officer [Member] | Employement Agreement [Member]
Related Party Transaction [Line Items]
Officers' Compensation			$ 400,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares	1,200,000
Deferred Compensation Liability, Classified, Noncurrent					37,037
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price | $ / shares	$ 2.14
Accrued Salaries And Interest Payable	$ 654,637
Accrued Salaries	638,724
Interest Payable	$ 15,913
Accounts Payable and Accrued Liabilities [Member]
Related Party Transaction [Line Items]
Due to Officers or Stockholders, Current					$ 129,186
[1]	See note 8 for details regarding inventory on consignment to a related party

Factoring Line of Credit (Detai

Factoring Line of Credit (Details Textual) - USD ($)	Jun. 11, 2015	Jan. 31, 2018	Jan. 31, 2017	Jun. 14, 2016
Factoring Line of Credit [Line Items]
Interest Expense, Debt		$ 46,828	$ 41,304
Line of Credit, Current		0	302,776
Notes, Loans and Financing Receivable, Net, Current		$ 106,339	$ 0
First Year [Member]
Factoring Line of Credit [Line Items]
Debt Instrument, Fee Amount				$ 24,000
Second Year [Member]
Factoring Line of Credit [Line Items]
Debt Instrument, Fee Amount				36,000
Third Year [Member]
Factoring Line of Credit [Line Items]
Debt Instrument, Fee Amount				$ 50,000
Capital Business Credit LLC [Member]
Factoring Line of Credit [Line Items]
Line of Credit Facility, Maximum Capacity Available for Trade Receivables	80.00%
Line of Credit Facility, Maximum Capacity Available For Inventory	60.00%
Line of Credit Facility, Maximum Capacity Available For Collateral	100.00%
Line of Credit Facility, Maximum Borrowing Capacity	$ 750,000
Debt Instrument, Collateral Amount	$ 500,000
Wells Fargo Bank [Member]
Factoring Line of Credit [Line Items]
Debt Instrument, Interest Rate, Basis for Effective Rate		LIBOR plus 3%
Debt Instrument, Description		Under the terms of the Joint Factoring Agreement dated June 14, 2016, the Company may assign eligible accounts receivable (the Accounts) to Wells Fargo in exchange for loans and advances (each such loan or advance, an Advance) up to an aggregate amount (the Borrowing Base) not to exceed the lesser of (i) $6,000,000 or (ii) the sum of up to 80% of trade receivables deemed eligible by Wells Fargo plus (A) the lesser of up to (x) 50% of the value, calculated at the lower of cost or market, of finished goods, warehoused inventory deemed eligible by Wells Fargo or (y) $500,000, plus (B) the lesser of (x) up to 75% of marketable securities held in a blocked security account, subject to an account control agreement in favor of Wells Fargo (the Securities Account).

Promissory Notes Payable (Detai

Promissory Notes Payable (Details)		Jan. 31, 2018USD ($)	Jan. 31, 2017USD ($)	Jan. 31, 2017CAD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2016CAD ($)
Notes Payable		$ 3,450	$ 256,450
Less: current portion		(3,450)	(256,450)	$ (3,750)	$ (3,450)	$ (3,750)
Notes Payable, Noncurrent		0	0
Unsecured promissory notes [Member]
Notes Payable	[1]	0	253,000
Promissory notes, non-interest bearing [Member]
Notes Payable	[2]	$ 3,450	$ 3,450
[1]	During the year ended January 31, 2017, the Company issued promissory notes in the aggregate principal amount of $253,000 in exchange for cash, including an amount of $153,000 to a director and officer of the Company. The promissory notes accrue interest at the rate of ten percent per annum and mature on the earlier to occur of (i) May 7, 2017 or (ii) the date of the closing date of an Equity Financing (as defined in the promissory note). In the event the Company fails to pay the principal amount plus accrued but unpaid interest on the maturity date and does not cure such failure to pay within ten business days, then the interest rate shall automatically increase to 13%. During the 2nd quarter fiscal 2018, the full principal balance of $253,000 plus accrued interest totaling $10,619 was paid in full.
[2]	On November 7, 2013, the Company issued a promissory note in the principal amount of CDN$28,750. The Company received $24,467 (CDN$25,000) in respect of this note, after an original issue discount (“OID”) of 15%, or $3,670 (CDN$3,750). The principal amount, net of the OID, matured and was repaid during the year ended January 31, 2015. At January 31, 2017, an amount of $3,450 (CDN$3,750) (2016: $3,450 (CDN$3,750)) is outstanding relating to the OID, which is repayable upon the Company reporting net income from operations in any single month.

Promissory Notes Payable (Det47

Promissory Notes Payable (Details Textual)	Nov. 07, 2013USD ($)	Nov. 07, 2013CAD ($)	Jul. 31, 2017USD ($)	Jan. 31, 2018USD ($)	Jan. 31, 2017USD ($)	Jan. 31, 2017CAD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2016CAD ($)	Nov. 07, 2013CAD ($)
Promissory Note Payable [Line Items]
Debt Instrument, Discount Price, Percentage	15.00%	15.00%
Debt Instrument, Face Amount									$ 28,750
Proceeds from Notes Payable	$ 24,467	$ 25,000		$ 0	$ 253,000
Debt Instrument, Unamortized Discount	$ 3,670								$ 3,750
Notes Payable, Current, Total				3,450	256,450	$ 3,750	$ 3,450	$ 3,750
Repayments of Notes Payable			$ 253,000	253,000	0
Interest Paid, Net			$ 10,619	$ 10,619	20,909
Commercial Paper [Member]
Promissory Note Payable [Line Items]
Proceeds from Notes Payable					$ 253,000
Debt Instrument, Debt Default Interest Rate					13.00%
Debt Instrument, Maturity Date					May 7, 2017
Debt Instrument, Interest Rate, Stated Percentage					10.00%	10.00%
Commercial Paper [Member] | Director [Member]
Promissory Note Payable [Line Items]
Proceeds from Notes Payable					$ 153,000

Stockholders' Equity (Details)

Stockholders' Equity (Details) - $ / shares	12 Months Ended
	Jan. 31, 2018	Jan. 31, 2017
Number of Option, Beginning Balance	2,287,399	2,191,274
Number of Option, Expired	(15,000)	(93,875)
Number of Option, Forfeited		(70,000)
Number of Option, Granted	1,200,000	260,000
Number of Option, Ending Balance	3,472,399	2,287,399
Number of Option, Exercisable	3,316,167
Weighted Average Exercise Price, Beginning Balance	$ 4.78	$ 5.12
Weighted Average Exercise Price, Expired	10	5.19
Weighted Average Exercise Price, Forfeited		5.12
Weighted Average Exercise Price, Granted	2.14	2.21
Weighted Average Exercise Price, Ending Balance	3.85	4.78
Weighted Average Exercise Price, Exercisable	3.87
Weighted Average Grant Date Fair Value, Beginning Balance	6.96	7.86
Weighted Average Grant Date Fair Value, Expired	9.37
Weighted Average Grant Date Fair Value, Granted	0.89	1.41
Weighted Average Grant Date Fair Value, Ending Balance	$ 4.85	$ 6.96

Stockholders' Equity (Details 1

Stockholders' Equity (Details 1)	12 Months Ended
	Jan. 31, 2018$ / sharesshares
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number	3,472,399
Number Vested	3,316,167
Excercise Price Range One [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number	1,250
Exercise Price | $ / shares	$ 10
Expiry Date	Feb. 1, 2018
Number Vested	1,250
Excercise Price Range Two [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number	3,750
Exercise Price | $ / shares	$ 10
Expiry Date	May 1, 2018
Number Vested	3,750
Excercise Price Range Three [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number	2,000
Exercise Price | $ / shares	$ 10
Expiry Date	Apr. 1, 2019
Number Vested	2,000
Excercise Price Range Four [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number	25,000
Exercise Price | $ / shares	$ 10
Expiry Date	Jul. 30, 2022
Number Vested	25,000
Excercise Price Range Five [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number	1,536,750
Exercise Price | $ / shares	$ 5.12
Expiry Date	Jun. 6, 2024
Number Vested	1,536,750
Excercise Price Range Six [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number	25,000
Exercise Price | $ / shares	$ 6
Expiry Date	Jun. 10, 2024
Number Vested	25,000
Excercise Price Range Seven [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number	37,500
Exercise Price | $ / shares	$ 4.48
Expiry Date	Feb. 3, 2025
Number Vested	25,000
Excercise Price Range Eight [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number	37,500
Exercise Price | $ / shares	$ 4.48
Expiry Date	Feb. 25, 2025
Number Vested	25,000
Excercise Price Range Nine [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number	6,250
Exercise Price | $ / shares	$ 4.80
Expiry Date	Jul. 6, 2025
Number Vested	6,250
Excercise Price Range Ten [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number	337,399
Exercise Price | $ / shares	$ 4.40
Expiry Date	Aug. 18, 2025
Number Vested	281,167
Excercise Price Range Eleven [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number	10,000
Exercise Price | $ / shares	$ 2.50
Expiry Date	Feb. 2, 2026
Number Vested	10,000
Excercise Price Range Twelve [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number	100,000
Exercise Price | $ / shares	$ 2.50
Expiry Date	Nov. 1, 2026
Number Vested	100,000
Excercise Price Range Thirteen [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number	150,000
Exercise Price | $ / shares	$ 2
Expiry Date	Nov. 1, 2026
Number Vested	75,000
Excercise Price Range Fourteen [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number	1,200,000	[1]
Exercise Price | $ / shares	$ 2.14
Expiry Date	Mar. 13, 2021
Number Vested	1,200,000
[1]	These stock options were issued outside of the 2014 Plan.

Stockholders' Equity (Details 2

Stockholders' Equity (Details 2) - Employee Stock Option [Member] - $ / shares		12 Months Ended
		Jan. 31, 2018	Jan. 31, 2017
Expected term of stock option (years)	[1]	8 years 9 months	9 years 8 months 16 days
Expected volatility	[2]	75.60%	75.78%
Stock price at date of issuance		$ 1.43	$ 0.99
Risk-free interest rate		2.69%	2.29%
Dividend yields		0.00%	0.00%
[1]	As the Company has insufficient historical data on which to estimate the expected term of the options, the Company has elected to apply the short-cut method to determine the expected term under the guidance of Staff Accounting Bulletin No. 110 (“SAB 110”).
[2]	As the Company has insufficient historical data on which to estimate expected future share price volatility, the Company has estimated expected share price volatility based on the historical share price volatility of comparable entities.

Stockholders' Equity (Details 3

Stockholders' Equity (Details 3)	12 Months Ended
	Jan. 31, 2018$ / sharesshares
Number	1,212,302
Share Purchase Warrants Exercise Range One [Member]
Number	3,750
Exercise Price | $ / shares	$ 10
Expiry Date	Aug. 10, 2018
Share purchase Warrants Exercise Range Two [Member]
Number	60,001
Exercise Price | $ / shares	$ 6
Expiry Date	Apr. 4, 2019
Share purchase warrants Exercise Range Three [Member]
Number	555,968
Exercise Price | $ / shares	$ 6
Expiry Date	Jun. 10, 2019
Share Purchase Warrants Exercise Range Four [Member]
Number	155,052
Exercise Price | $ / shares	$ 3
Expiry Date	Jun. 10, 2019
Share Purchase Warrants Exercise Range Five [Member]
Number	168,883
Exercise Price | $ / shares	$ 6
Expiry Date	Jul. 8, 2019
Share Purchase Warrants Exercise Range Six [Member]
Number	29,343
Exercise Price | $ / shares	$ 3
Expiry Date	Jul. 8, 2019
Share Purchase Warrants Exercise Range Seven [Member]
Number	24,625
Exercise Price | $ / shares	$ 8
Expiry Date	Oct. 23, 2019
Share Purchase Warrants Exercise Range Eight [Member]
Number	137,180
Exercise Price | $ / shares	$ 4.80
Expiry Date	Dec. 23, 2020
Share Purchase Warrants Exercise Range Nine [Member]
Number	15,000
Exercise Price | $ / shares	$ 4.80
Expiry Date	Jul. 6, 2022
Share Purchase Warrants Exercise Range Ten [Member]
Number	62,500
Exercise Price | $ / shares	$ 5.11
Expiry Date	Sep. 1, 2022

Stockholders' Equity (Details 4

Stockholders' Equity (Details 4) - Warrant [Member] - $ / shares	12 Months Ended
	Jan. 31, 2018	Jan. 31, 2017
Number of Warrants Outstanding, Beginning Balance	1,627,010	1,645,198
Number of Warrants, Repurchased	(402,257)
Number of Warrants, Expired	(12,451)	(18,188)
Number of Warrants Outstanding, Ending Balance	1,212,302	1,627,010
Weighted Average Exercise Price, Beginning Balance	$ 5.29	$ 5.27
Weighted Average Exercise Price, Repurchased	4.80	4
Weighted Average Exercise Price, Expired	10
Weighted Average Exercise Price, Ending Balance	$ 5.40	$ 5.29

Stockholders' Equity (Details T

Stockholders' Equity (Details Textual) - USD ($)	Dec. 07, 2017	Feb. 10, 2017	Jan. 12, 2017	Jan. 31, 2018	Jan. 31, 2017	Jul. 31, 2017	Jun. 06, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common Stock, Shares Authorized				18,000,000	18,000,000
Preferred Stock, Shares Authorized				2,000,000	2,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value				$ 0		$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value				0	$ 0
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Total				202,411
Share-based Compensation, Total				2,519,792	5,348,647
Stock Issued During Period, Value, New Issues				$ 0	$ 1,955,003
Common Stock, Par or Stated Value Per Share				$ 0.001	$ 0.001
Securities Purchase Agreement, Maximum Shares Authorized to be Issued				1,879,811
Shares Issued, Price Per Share				$ 1.04
Securities Purchase Agreement, Maximum Value Authorized to be Issued				$ 1,955,003
Interest Payable, Current				0	$ 7,279
Common Stock, Shares Subscribed but Unissued					1,592,175
Payments for Repurchase of Warrants				50,000	$ 0
Proceeds from Issuance of Common Stock				$ 5,307,233	$ 300,000
Maxim Group LLC [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Commissions on Sale of Share Price		3.50%
Convertible Debt [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Debt Conversion, Converted Instrument, Shares Issued			202,520
Debt Conversion, Original Debt, Amount			$ 224,000
Interest Payable, Current			$ 4,281
At Market Offering [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, New Issues				2,189,052
Stock Issued During Period, Value, New Issues				$ 5,499,723
Securities Purchase Agreement, Maximum Value Authorized to be Issued		$ 5,500,000
Proceeds from Issuance of Common Stock				$ 5,307,233
Long-Term Incentive Plan 2014 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common Stock, Capital Shares Reserved for Future Issuance							2,750,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant				509,601	759,601
Anti-Dilution Performance Conditions [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Repurchased	36,569
Dilution Warrant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Repurchased	365,688
Warrant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation, Total				$ 41,159	$ 104,284
Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, New Issues				1,592,175	288,462
Stock Issued During Period, Value, New Issues				$ 1,592	$ 288

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	Jan. 31, 2018	Jan. 31, 2017
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	34.00%	34.00%
Loss for the year	$ (5,789,805)	$ (10,798,503)
Expected income tax recovery	(1,968,000)	(3,671,000)
Non-deductible other expenses	(107,000)	101,000
Non-deductible accretion and financing fees	0	5,000
Effect of reduction in statutory rate	5,667,000	0
True up to prior years’ tax provision	138,000	12,000
Change in valuation allowance	(3,730,000)	3,553,000
Total income tax expense	$ 0	$ 0

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	Jan. 31, 2018	Jan. 31, 2017
Net operating loss carry forwards	$ 5,355,200	$ 7,469,700
Equipment and intangible assets	22,000	30,700
Unpaid expenses	2,900	218,000
Inventory provision	56,600	0
Stock based compensation	3,731,500	5,184,700
Deferred Tax Assets, Gross	9,168,200	12,903,100
Valuation allowance	(9,168,200)	(12,903,100)
Net deferred taxes	$ 0	$ 0

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($)	12 Months Ended
	Jan. 31, 2018	Jan. 31, 2017
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount	$ (3,730,000)	$ 3,553,000
Operating Loss Carryforwards, Expiration Period	2,025
Operating Loss Carryforwards, Limitations on Use duty to Ownership Change	$ 16,654,000	$ 13,356,000
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	34.00%	34.00%
Deferred Tax Assets, Gross	$ 9,168,200	$ 12,903,100
Decrease in Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals	$ 3,734,900
Maximum [Member]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	35.00%
Foreign Tax Authority [Member]
Operating Loss Carryforwards	$ 5,066,000	5,066,000
Domestic Tax Authority [Member]
Operating Loss Carryforwards	$ 25,499,000	$ 22,201,000

Customer Concentrations (Detail

Customer Concentrations (Details Textual) - USD ($)	12 Months Ended
	Jan. 31, 2018	Jan. 31, 2017
Concentration Risk [Line Items]
Accounts Receivable, Net, Current	$ 198,982	$ 0
Two Customers Concentration Risk [Member]
Concentration Risk [Line Items]
Accounts Receivable, Net, Current		$ 0
Two Customers Concentration Risk [Member] | Sales Revenue, Net [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage		26.00%
Three Customers Concentration Risk [Member]
Concentration Risk [Line Items]
Accounts Receivable, Net, Current	$ 85,792
Three Customers Concentration Risk [Member] | Sales Revenue, Net [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	28.60%

Commitments and Contingencies (

Commitments and Contingencies (Details Textual) - USD ($)	Dec. 07, 2017	Nov. 30, 2017	Jan. 31, 2018	Jan. 31, 2017	Nov. 29, 2017
Royalty Expense Percentage			10.00%
Royalty Expense			$ 150,000
Payments for Repurchase of Warrants			$ 50,000	$ 0
Class of Warrant or Right, Outstanding			1,212,302
Payments Of Settle Terms Of Agreement	$ 200,000
Gain (Loss) on Extinguishment of Debt		$ 83,333	$ 83,333	$ 0
Royalty Guarantees, Commitments, Amount					$ 233,333
Consideration Paid For Outstanding Royalties		$ 150,000
Share Purchase Warrants Exercise Range Ten [Member]
Class of Warrant or Right, Outstanding			36,569
Share Purchase Warrants Exercise Range Nine [Member]
Class of Warrant or Right, Outstanding			365,688
Strategic Consulting and Collaboration Agreement [Member] | Minimum [Member]
Retainage Deposit			$ 10,000
Strategic Consulting and Collaboration Agreement [Member] | Maximum [Member]
Retainage Deposit			$ 20,000

Subsequent Events (Details Text

Subsequent Events (Details Textual) - Subsequent Event [Member] - Temporary Chief Financial Officer And Principal Accounting Officer [Member]	Mar. 26, 2018CAD ($)
Commitments for Other Services [Member]
Retainage Deposit	$ 10,000
Commitments for Main Services [Member]
Retainage Deposit	$ 5,000