Naked Brand (NAKD) 10-Q 14 Jun 18 2019 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Apr. 30, 2018	Jun. 14, 2018
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Apr. 30, 2018
Document Fiscal Year Focus	2,019
Document Fiscal Period Focus	Q1
Entity Registrant Name	NAKED BRAND GROUP INC.
Entity Central Index Key	1,383,097
Current Fiscal Year End Date	--01-31
Entity Filer Category	Smaller Reporting Company
Trading Symbol	NAKD
Entity Common Stock, Shares Outstanding		10,342,191

Interim Condensed Consolidated

Interim Condensed Consolidated Balance Sheets	Apr. 30, 2018USD ($)	Jan. 31, 2018USD ($)
Current assets
Cash	$ 1,724,028	$ 1,414,871
Accounts receivable, net of allowance for doubtful accounts of $4,664 (January 31, 2018: $4,664)	275,065	198,982
Accounts receivable, related party	754,050	441,453
Due from factor	50,433	106,339
Inventory, net of allowances of $238,120 (January 31, 2018: $269,742)	1,224,582	1,584,434
Advances receivable, related party	740,502	540,733
Prepaid expenses and deposits	127,828	198,545
Total current assets	4,896,488	4,485,357
Intangible assets, net	80,875	80,875
TOTAL ASSETS	4,977,363	4,566,232
Current liabilities
Trades payable and accrued liabilities	1,023,498	600,411
Contract liablities	4,000	0
Promissory notes payable	3,450	3,450
Total current liabilities	1,030,948	603,861
TOTAL LIABILITIES	1,030,948	603,861
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, 2018: 10,342,191)	10,342	10,342
Common stock to be issued	14,141	14,141
Accumulated paid-in capital	67,009,810	66,913,521
Accumulated deficit	(63,081,633)	(62,969,388)
Accumulated other comprehensive loss	(6,245)	(6,245)
Total stockholders' equity	3,946,415	3,962,371
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 4,977,363	$ 4,566,232

Interim Condensed Consolidated3

Interim Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Apr. 30, 2018	Jan. 31, 2018
Allowance for Doubtful Accounts Receivable, Current	$ 4,664	$ 4,664
Inventory Adjustments, Total	$ 238,120	$ 269,742
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	10,342,191
Common Stock, Shares, Outstanding	10,342,191	10,342,191

Interim Condensed Consolidated4

Interim Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
Net sales	$ 826,984	$ 455,160
Cost of sales	581,089	354,141
Gross profit	245,895	101,019
Operating expenses
General and administrative expenses	733,265	3,262,663
Foreign exchange	506	763
Total operating expenses	733,771	3,263,426
Operating loss	(487,876)	(3,162,407)
Other expense (income)
Interest expense	4,761	25,414
Accretion of debt discounts and finance charges	14	231
Other income	(390,104)	0
Total other expense (income)	(385,329)	25,645
Net loss	$ (102,547)	$ (3,188,052)
Net loss per share
Basic and Diluted	$ (0.01)	$ (0.35)
Weighted average shares outstanding
Basic and Diluted	10,342,191	9,240,272

Interim Condensed Consolidated5

Interim Condensed Consolidated Statement of Changes in Stockholders’ Equity - 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, 2017	$ 1,320,514	$ 6,561	$ 56,829,778	$ 1,670,003	$ (57,179,583)	$ (6,245)
Beginning 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
Conversion of accrued salary compensation	654,637	0	654,637	0	0	0
Warrants repurchased	(50,000)	0	(50,000)	0	0	0
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
Stock based compensation	96,289	$ 0	96,289	0	0	0
Net loss for the period	(102,547)	0	0	0	(102,547)	0
Ending Balance at Apr. 30, 2018	3,946,415	$ 10,342	67,009,810	14,141	(63,081,633)	(6,245)
Ending Balance (in shares) at Apr. 30, 2018		10,342,191
Cumulative impact of adopting new accounting standard	$ (9,698)	$ 0	$ 0	$ 0	$ (9,698)	$ 0

Interim Condensed Consolidated6

Interim Condensed Consolidated Statements of Cash Flows - USD ($)	3 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
Cash flows from operating activities
Net loss	$ (102,547)	$ (3,188,052)
Adjustments to reconcile net loss to net cash used in operating activities:
Provision for obsolete inventory	(31,621)	0
Provision for inventory return asset	(2,583)	0
Provision for returns	(4,300)	0
Provision for e-commerce loyalty points	333	0
Stock based compensation	96,289	1,683,129
Changes in operating assets and liabilities:
Accounts receivable	(18,311)	0
Accounts receivable - related party	(312,597)	0
Due from factor	55,906	0
Advances receivable - related party	(43)	(143,613)
Prepaid expenses and deposits	70,717	271,504
Inventory	403,125	(142,560)
Trade payables and accrued liabilities	354,515	(413,215)
Interest payable	0	6,184
Deferred compensation	0	(33,333)
Net cash provided by (used in) operating activities	508,883	(1,959,956)
Cash flows from investing activities
Related party advances receivable	(199,726)	0
Net cash used in investing activities	(199,726)	0
Cash flows from financing activities
Proceeds from share issuances, net	0	5,307,233
Repayments under factoring arrangements	0	(231,366)
Net cash provided by financing activities	0	5,075,867
Net increase (decrease) in cash	309,157	3,115,911
Cash at beginning of the period	1,414,871	879,014
Cash at end of the period	1,724,028	3,994,925
Cash paid during the period for:
Interest	0	0
Income Taxes	0	0
Non-cash financing activities:
Extinguishment of accrued salary with equity	0	654,637
Schedule 1 to the Statements of Cash Flows
Profit and loss items not involving cash consists of: Stock based compensation	96,289	1,683,129
Other Noncash Income (Expense), Total	$ 96,289	$ 1,638,129

Nature of Business

Nature of Business	3 Months Ended
	Apr. 30, 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. The Company currently operates out of New York, 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 the Company (the “Merger”) with Naked as the surviving corporation. On July 26, 2017, the Company 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 the Company 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. On February 21, 2018, the Company entered into Amendment No. 2 (the “Second Amendment”) to the Merger Agreement. The Second Amendment provides that, among other things; ⋅ The holders of the Company’s 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 the Company, on a monthly basis until the Closing, an amount equal to the Company’s net operating loss for each such month (or portion thereof). ⋅ The Company 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. ⋅ The Company would be required to issue 2,500,000 On March 19, 2018, the Company 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 the Company’s 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 the Company’s Common Stock shall not be less than 9.0 ⋅ Adding a provision specifying that, so long as the Company 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, the Company 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 the Company’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, the Company will deliver the Estimated the Company 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 the Company’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 the Company’s Common Stock shall not be less than 8.35 ⋅ Changes in the Company’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) the Company 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 June 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) the Company 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 the Company if (1) Bendon substantially changes its business as conducted as of the date of the Merger Agreement, or (2) the Company accepts a Superior Proposal (as defined in the Merger Agreement). On June 1, 2018, the Stockholder Meeting was postponed to June 11, 2018. In connection with the postponement, each of Bendon and the Company has waived, effective through June 20, 2018, any right to terminate the Merger Agreement as a result of the Transactions not having been consummated by the Outside Date of June 1, 2018. On June 11, 2018, the Merger Agreement was approved by the stockholders of the Company at the Stockholder Meeting. Holdco, which is not currently a public company, has applied for listing on the Nasdaq Capital Market to be effective at the time of the completion of the Transactions. Completion of the Transactions remains subject to certain conditions, including the approval of Holdco’s application for the listing of its shares on the Nasdaq Capital Market and other customary closing conditions.

Ability to Continue as a Going

Ability to Continue as a Going Concern	3 Months Ended
	Apr. 30, 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 interim condensed 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 interim condensed 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 April 30, 2018, the Company had not yet achieved profitable operations, had incurred a net loss of $ 102,547 and 63,081,633

Basis of Presentation

Basis of Presentation	3 Months Ended
	Apr. 30, 2018
Accounting Policies [Abstract]
Basis of Presentation and Significant Accounting Policies [Text Block]	3. Basis of Presentation Interim Financial Statements The accompanying unaudited condensed consolidated interim financial statements have been prepared by management, without audit, in accordance with the rules and regulations of the Securities and Exchange Commission (the “SEC”). Accordingly, certain information and footnote disclosures normally included in the annual consolidated financial statements in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. In the opinion of management, the disclosures are adequate to make the information presented not misleading and the accompanying financial statements reflect all adjustments, consisting of normal recurring adjustments, considered necessary for fair presentation of statement of financial position, results of operations and cash flows for the interim periods presented. Operating results for the three months ended April 30, 2018 are not necessarily indicative of the results that may be expected for the year ending January 31, 2019. The interim condensed consolidated balance sheet at January 31, 2018 has been derived from the audited consolidated financial statements at that date but does not include all of the information and footnotes required by GAAP. These unaudited condensed consolidated interim financial statements should be read in conjunction with the most recent audited financial statements of the Company included in its Annual Report on Form 10-K for the year ended January 31, 2018. 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 financial performance. The Company has determined that as of April 30, 2018, there is only a single reportable operating segment. The Company operates in one industry, the manufacture and the direct and wholesale sale of undergarments. At April 30, 2018 and January 31, 2018, the net book value of substantially all long-lived assets were located in the United States. Income (Loss) per share Net loss per share was determined as follows: Three months ended April 30, 2018 2017 Numerator Net loss $ (102,547) $ (3,188,052) Denominator Weighted average common stock outstanding 10,342,191 9,240,272 Basic and diluted net loss per share $ (0.01) $ (0.35) Anti-dilutive securities not included in diluted loss per share: Warrants and options outstanding 4,683,451 5,114,409 4,683,451 5,114,409 Recently Adopted Accounting Pronouncements In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers 9,698 In order to comply with the guidance, beginning on February 1, 2018, the Company changed its revenue recognition policy and estimates outlined below; 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 2014-09. 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. For sales related to our corporate e-commerce website, two performance obligations exist; (i) delivery of goods; and (ii) exclusive loyalty points program, if applicable. For sales to all other channels, only a single performance obligation exists (i) delivery of goods. 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, co-op advertising, and department store markdowns. Three months ended April 30, Sales Channel 2018 2017 Department stores 296,995 115,564 E-commerce (wearnaked.com) 75,948 80,483 Third party e-commerce 71,427 71,660 Retail/specialty stores 356,499 93,769 Off-price stores 25,737 91,543 Other 378 2,140 Total net sales $ 826,984 $ 455,160 Contract Liabilities Contract liability consists of payments received in advance of revenue recognition for loyalty points earned by exclusive members of our e-commerce website for our e-commerce loyalty points program and is included in contract liabilities on the Company's consolidated balance sheet. As of April 30, 2018, and January 31, 2018, contract liability was $4,000 and $3,667, respectively. For the three months ended April 30, 2018, the Company recognized $ 480 Accounting Estimates We make certain estimates and adjustments to revenue to account for our 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. The allowance for price adjustment is based on contractual terms and a review of actual deductions which is adjusted each reporting period. An allowance of $ 57,772 58,145 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 10,800 15,100 6,486 9,069 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 5.6 333 4,000 3,667 Recently Adopted Accounting Pronouncements 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 estimate is based on historical processing and delivery times and is reviewed on an annual basis. A sales cutoff allowance of $ 8,754 9,687 On the Company’s consolidated balance sheet, reserves for returns, allowances, discounts, and markdowns is included in trade payables and accrued liabilities, rather than accounts receivable, net and the value of inventory associated with reserves for sales returns is included in inventory, net. The Company’s reserve for the e-commerce loyalty points program is included in contract liabilities. Additionally, on the Company’s consolidated statement of operations, costs associated with the e-commerce loyalty points program performance obligation are deducted from net sales to reflect the allocation of transaction price. Had the Company not adopted the provisions under ASU 2014-09, its consolidated balance sheet as of April 30, 2018 and its consolidated statement of operations and consolidated statement of cash flows for the three months ended April 30, 2018 would have been presented as follows: April 30, 2018 ASC 606 April 30, 2018 ASSETS Current assets Cash $ 1,724,028 $ - $ 1,724,028 Accounts receivable, net of allowance for doubtful accounts of $4,664 (January 31, 2018: $4,664) 275,065 (57,772) 217,293 Accounts receivable, related party 754,050 - 754,050 Due from factor 50,433 - 50,433 Inventory, net of allowances of $238,120 (January 31, 2018: $269,742) 1,224,582 (6,486) 1,218,096 Advances receivable, related party 740,502 - 740,502 Prepaid expenses and deposits 127,828 - 127,828 Total current assets 4,896,488 (64,258) 4,832,230 Intangible assets, net 80,875 - 80,875 TOTAL ASSETS $ 4,977,363 $ (64,258) $ 4,913,105 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities Trade payables and accrued liabilities $ 1,023,498 $ (68,572) $ 954,926 Contract liabilities 4,000 (4,000) - Promissory notes payable 3,450 3,450 Total current liabilities 1,030,948 (72,572) 958,376 TOTAL LIABILITIES 1,030,948 (72,572) 958,376 STOCKHOLDERS' EQUITY Total stockholders' equity 3,946,415 8,314 3,954,729 TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 4,977,363 $ (64,258) $ 4,913,105 Recently Adopted Accounting Pronouncements April 30, 2018 ASC 606 April 30, 2018 Net sales $ 826,984 $ (3,967) $ 823,017 Cost of sales 581,089 2,583 583,672 Gross profit 245,895 (6,550) 239,345 Operating expenses General and administrative expenses 733,265 - 733,265 Foreign exchange 506 - 506 Total operating expenses 733,771 - 733,771 Operating loss (487,876) - (494,426) Other expense (income) Interest expense 4,761 - 4,761 Accretion of debt discounts and finance charges 14 - 14 Other income (390,104) (6,550) (396,654) Total other expense (income) (385,329) - (391,879) Net loss $ (102,547) - $ (102,547) April 30, 2018 ASC 606 April 30, 2018 Cash flows from operating activities Net loss $ (102,547) - $ (102,547) Adjustments to reconcile net loss to net cash used in operating activities Provision for obsolete inventory (31,621) - (31,621) Provision for inventory return asset (2,583) 2,583 - Provision for returns (4,300) 4,300 - Provision for e-commerce loyalty points 333 (333) - Stock based compensation 96,289 - 96,289 Changes in operating assets and liabilities: Accounts receivable (18,311) - (18,311) Accounts receivable - related party (312,597) (6,550) (319,147) Due from factor 55,906 - 55,906 Advances receivable - related party (43) - (43) Prepaid expenses and deposits 70,717 - 70,717 Inventory 403,125 - 403,125 Trade payables and accrued liabilities 354,515 - 354,515 Net cash provided by operating activities 508,883 - 508,883 Cash flows from investing activities Related party advances receivable (199,726) - (199,726) Net cash used in investing activities (199,726) - (199,726) Net increase (decrease) in cash, cash equivalents and restricted cash 309,157 309,157 Cash at beginning of the period 1,414,871 - 1,414,871 Cash at end of the period $ 1,724,028 - $ 1,724,028 Recently Adopted Accounting Pronouncements In January 2016, the FASB issued ASU No. 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities 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 February In February 2016, FASB issued ASU No. 2016-02, Leases

Inventory

Inventory	3 Months Ended
	Apr. 30, 2018
Inventory Disclosure [Abstract]
Inventory Disclosure [Text Block]	4. Inventory April 30, 2018 January 31, 2018 Finished goods $ 1,026,817 $ 1,106,413 Inventory consigned to related party (1) 435,885 747,763 1,462,703 1,854,176 Less: allowance for obsolete inventory (238,120) (269,742) Total inventory $ 1,224,582 $ 1,584,434 (1) See note 7 for details regarding inventory on consignment to a related party Balances at April 30, 2018 and January 31, 2018 are recorded at historical cost, less amounts for potential declines in value. At April 30, 2018, management has recorded an allowance for obsolescence of $ 238,120 269,742

Intangible Assets

Intangible Assets	3 Months Ended
	Apr. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets Disclosure [Text Block]	5. Intangible Assets April 30, 2018 January 31, 2018 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 The Company did not record any amortization expense during the three months ended April 30, 2018 and 2017.

Trades Payable and Accrued Liab

Trades Payable and Accrued Liabilities	3 Months Ended
	Apr. 30, 2018
Payables and Accruals [Abstract]
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	6. Trades Payable and Accrued Liabilities Trades payable and accrued liabilities consisted of the following at April 30, 2018 and January 31, 2018: April 30, 2018 January 31, 2018 Trade payables $ 632,072 $ 375,252 Accrued vacations payable 15,375 13,521 Accrued expenses 295,946 199,580 Sales taxes payable 6,288 6,070 Customer deposits and unearned revenue 5,245 5,988 Return and markdown allowances 68,572 - $ 1,023,498 $ 600,411

Related Party Transactions and

Related Party Transactions and Balances	3 Months Ended
	Apr. 30, 2018
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	7. 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 1,189,072 754,050 441,453 435,885 747,763 At April 30, 2018, included in advances receivable is $ 740,502 540,733 505,927 234,575 264,945 At April 30, 2018, there were $Nil (January 31, 2018: $Nil) of accounts payable and accrued liabilities owing to directors and officers of the Company for reimbursable expenses. Related Party Transactions During the three months ended April 30, 2018, included in general and administrative expenses is $ 49,003 38,969 11,503 169

Factoring Line of Credit

Factoring Line of Credit	3 Months Ended
	Apr. 30, 2018
Factoring Agreement [Member]
Debt Disclosure [Text Block]	8. Factoring Line of Credit 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 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%. All obligations under the Joint Factoring Agreement, including the Advances (collectively, the “Obligations”), were payable on demand and may be charged by Wells Fargo to the Company’s account at any time. 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 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 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 three months ended April 30, 2018 were $ 5,005 17,709 50,433 106,339

Promissory Notes Payable

Promissory Notes Payable	3 Months Ended
	Apr. 30, 2018
Promissory Note Payable [Member]
Debt Disclosure [Text Block]	9. Promissory Notes Payable April 30, 2018 January 31, 2018 Promissory notes, non-interest bearing, repayable upon the Company reporting net income from operations in a single month (see (i)) 3,450 3,450 3,450 3,450 Less: current portion (3,450) (3,450) $ - $ - (i) 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	3 Months Ended
	Apr. 30, 2018
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	10. Stockholders’ Equity Authorized 2,000,000 18,000,000 0.001 Equity Transactions 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 During the three months ended April 30, 2017 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 Stock Options 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 shares of 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 April 30, 2018, 509,601 509,601 Stock Based Compensation Number Weighted Average Weighted Average of Options Exercise Price Fair Value Outstanding at January 31, 2017 2,287,399 $ 4.78 $ 6.96 Granted 1,200,000 $ 2.14 $ 0.89 Expired (15,000) $ 10.00 $ 9.37 Outstanding at January 31, 2018 3,472,399 $ 3.85 $ 4.85 Expired (1,250) $ 10.00 $ 8.87 Outstanding at April 30, 2018 3,471,149 $ 3.84 $ 4.85 Exercisable at April 30, 2018 3,358,661 $ 3.88 Number Exercise Price Expiry Date Number Vested 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 5.12 February 3, 2025 37,500 37,500 4.48 February 25, 2025 37,500 6,250 4.80 July 6, 2025 6,250 337,399 4.40 August 18, 2026 299,911 10,000 2.50 February 25, 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 3,471,149 3,358,661 *These stock options were issued outside of the 2014 Plan. 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 April 30, 2018, the aggregate intrinsic value of stock options outstanding was $Nil and exercisable was $Nil (January 31, 2018: $Nil and $Nil, respectively). During the three months ended April 30, 2018, the Company recognized $ 97,716 1,224,826 120,798 2018 2017 Expected term of stock option (years) (1) - 2.00 Expected volatility (2) - 76.10 % Stock price at date of issuance - $ 2.14 Risk-free interest rate - 1.40 % Dividend yields - 0.00 % (1) (2) Share Purchase Warrants 1,212,302 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 a stock-based compensation recovery of $ 1,427 41,348 Number of Weighted Average Warrants Exercise Price 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 Expired - $ - Outstanding at April 30, 2018 1,212,302 $ 5.40

Customer Concentrations

Customer Concentrations	3 Months Ended
	Apr. 30, 2018
Risks and Uncertainties [Abstract]
Concentration Risk Disclosure [Text Block]	11. 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 three months ended April 30, 2018, the Company had concentrations of sales with four customers equal to 34.6 20.4 222,616 85,792

Commitments

Commitments	3 Months Ended
	Apr. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	12. Commitments Pursuant to a Strategic Consulting and Collaboration Agreement, the Company is committed to pay a monthly cash retainer ranging from $ 10,000 20,000

Subsequent Events

Subsequent Events	3 Months Ended
	Apr. 30, 2018
Subsequent Events [Abstract]
Subsequent Events [Text Block]	13. Subsequent Events In May 2018, the Company entered into an Addendum (the “Addendum”) to an investor and public relations Consulting Agreement (the “Consulting Agreement”) dated January 4, 2017. Pursuant to the Addendum, the Company has committed to pay a monthly cash retainer of $ 10,000 40,000 240,474

Basis of Presentation (Policies

Basis of Presentation (Policies)	3 Months Ended
	Apr. 30, 2018
Accounting Policies [Abstract]
Interim Financial Statements [Policy Text Block]	Interim Financial Statements The accompanying unaudited condensed consolidated interim financial statements have been prepared by management, without audit, in accordance with the rules and regulations of the Securities and Exchange Commission (the “SEC”). Accordingly, certain information and footnote disclosures normally included in the annual consolidated financial statements in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. In the opinion of management, the disclosures are adequate to make the information presented not misleading and the accompanying financial statements reflect all adjustments, consisting of normal recurring adjustments, considered necessary for fair presentation of statement of financial position, results of operations and cash flows for the interim periods presented. Operating results for the three months ended April 30, 2018 are not necessarily indicative of the results that may be expected for the year ending January 31, 2019. The interim condensed consolidated balance sheet at January 31, 2018 has been derived from the audited consolidated financial statements at that date but does not include all of the information and footnotes required by GAAP. These unaudited condensed consolidated interim financial statements should be read in conjunction with the most recent audited financial statements of the Company included in its Annual Report on Form 10-K for the year ended January 31, 2018.
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 financial performance. The Company has determined that as of April 30, 2018, there is only a single reportable operating segment. The Company operates in one industry, the manufacture and the direct and wholesale sale of undergarments. At April 30, 2018 and January 31, 2018, the net book value of substantially all long-lived assets were located in the United States.
Earnings Per Share, Policy [Policy Text Block]	Income (Loss) per share Net loss per share was determined as follows: Three months ended April 30, 2018 2017 Numerator Net loss $ (102,547) $ (3,188,052) Denominator Weighted average common stock outstanding 10,342,191 9,240,272 Basic and diluted net loss per share $ (0.01) $ (0.35) Anti-dilutive securities not included in diluted loss per share: Warrants and options outstanding 4,683,451 5,114,409 4,683,451 5,114,409
Recently Adopted Accounting Pronouncements [Policy Text Block]	Recently Adopted Accounting Pronouncements In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers 9,698 In order to comply with the guidance, beginning on February 1, 2018, the Company changed its revenue recognition policy and estimates outlined below; 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 2014-09. 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. For sales related to our corporate e-commerce website, two performance obligations exist; (i) delivery of goods; and (ii) exclusive loyalty points program, if applicable. For sales to all other channels, only a single performance obligation exists (i) delivery of goods. 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, co-op advertising, and department store markdowns. Three months ended April 30, Sales Channel 2018 2017 Department stores 296,995 115,564 E-commerce (wearnaked.com) 75,948 80,483 Third party e-commerce 71,427 71,660 Retail/specialty stores 356,499 93,769 Off-price stores 25,737 91,543 Other 378 2,140 Total net sales $ 826,984 $ 455,160 Contract Liabilities Contract liability consists of payments received in advance of revenue recognition for loyalty points earned by exclusive members of our e-commerce website for our e-commerce loyalty points program and is included in contract liabilities on the Company's consolidated balance sheet. As of April 30, 2018, and January 31, 2018, contract liability was $4,000 and $3,667, respectively. For the three months ended April 30, 2018, the Company recognized $ 480 Accounting Estimates We make certain estimates and adjustments to revenue to account for our 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. The allowance for price adjustment is based on contractual terms and a review of actual deductions which is adjusted each reporting period. An allowance of $ 57,772 58,145 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 10,800 15,100 6,486 9,069 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 5.6 333 4,000 3,667 Recently Adopted Accounting Pronouncements 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 estimate is based on historical processing and delivery times and is reviewed on an annual basis. A sales cutoff allowance of $ 8,754 9,687 On the Company’s consolidated balance sheet, reserves for returns, allowances, discounts, and markdowns is included in trade payables and accrued liabilities, rather than accounts receivable, net and the value of inventory associated with reserves for sales returns is included in inventory, net. The Company’s reserve for the e-commerce loyalty points program is included in contract liabilities. Additionally, on the Company’s consolidated statement of operations, costs associated with the e-commerce loyalty points program performance obligation are deducted from net sales to reflect the allocation of transaction price. Had the Company not adopted the provisions under ASU 2014-09, its consolidated balance sheet as of April 30, 2018 and its consolidated statement of operations and consolidated statement of cash flows for the three months ended April 30, 2018 would have been presented as follows: April 30, 2018 ASC 606 April 30, 2018 ASSETS Current assets Cash $ 1,724,028 $ - $ 1,724,028 Accounts receivable, net of allowance for doubtful accounts of $4,664 (January 31, 2018: $4,664) 275,065 (57,772) 217,293 Accounts receivable, related party 754,050 - 754,050 Due from factor 50,433 - 50,433 Inventory, net of allowances of $238,120 (January 31, 2018: $269,742) 1,224,582 (6,486) 1,218,096 Advances receivable, related party 740,502 - 740,502 Prepaid expenses and deposits 127,828 - 127,828 Total current assets 4,896,488 (64,258) 4,832,230 Intangible assets, net 80,875 - 80,875 TOTAL ASSETS $ 4,977,363 $ (64,258) $ 4,913,105 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities Trade payables and accrued liabilities $ 1,023,498 $ (68,572) $ 954,926 Contract liabilities 4,000 (4,000) - Promissory notes payable 3,450 3,450 Total current liabilities 1,030,948 (72,572) 958,376 TOTAL LIABILITIES 1,030,948 (72,572) 958,376 STOCKHOLDERS' EQUITY Total stockholders' equity 3,946,415 8,314 3,954,729 TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 4,977,363 $ (64,258) $ 4,913,105 Recently Adopted Accounting Pronouncements April 30, 2018 ASC 606 April 30, 2018 Net sales $ 826,984 $ (3,967) $ 823,017 Cost of sales 581,089 2,583 583,672 Gross profit 245,895 (6,550) 239,345 Operating expenses General and administrative expenses 733,265 - 733,265 Foreign exchange 506 - 506 Total operating expenses 733,771 - 733,771 Operating loss (487,876) - (494,426) Other expense (income) Interest expense 4,761 - 4,761 Accretion of debt discounts and finance charges 14 - 14 Other income (390,104) (6,550) (396,654) Total other expense (income) (385,329) - (391,879) Net loss $ (102,547) - $ (102,547) April 30, 2018 ASC 606 April 30, 2018 Cash flows from operating activities Net loss $ (102,547) - $ (102,547) Adjustments to reconcile net loss to net cash used in operating activities Provision for obsolete inventory (31,621) - (31,621) Provision for inventory return asset (2,583) 2,583 - Provision for returns (4,300) 4,300 - Provision for e-commerce loyalty points 333 (333) - Stock based compensation 96,289 - 96,289 Changes in operating assets and liabilities: Accounts receivable (18,311) - (18,311) Accounts receivable - related party (312,597) (6,550) (319,147) Due from factor 55,906 - 55,906 Advances receivable - related party (43) - (43) Prepaid expenses and deposits 70,717 - 70,717 Inventory 403,125 - 403,125 Trade payables and accrued liabilities 354,515 - 354,515 Net cash provided by operating activities 508,883 - 508,883 Cash flows from investing activities Related party advances receivable (199,726) - (199,726) Net cash used in investing activities (199,726) - (199,726) Net increase (decrease) in cash, cash equivalents and restricted cash 309,157 309,157 Cash at beginning of the period 1,414,871 - 1,414,871 Cash at end of the period $ 1,724,028 - $ 1,724,028 Recently Adopted Accounting Pronouncements In January 2016, the FASB issued ASU No. 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities 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 February
New Accounting Pronouncements, Policy [Policy Text Block]	Accounting Pronouncements Not Yet Effective In February 2016, FASB issued ASU No. 2016-02, Leases

Basis of Presentation (Tables)

Basis of Presentation (Tables)	3 Months Ended
	Apr. 30, 2018
Accounting Policies [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Net loss per share was determined as follows: Three months ended April 30, 2018 2017 Numerator Net loss $ (102,547) $ (3,188,052) Denominator Weighted average common stock outstanding 10,342,191 9,240,272 Basic and diluted net loss per share $ (0.01) $ (0.35) Anti-dilutive securities not included in diluted loss per share: Warrants and options outstanding 4,683,451 5,114,409 4,683,451 5,114,409
Schedule Of Net Sales Reported By Segment [Table Text Block]	Net sales associated with sales channels for the three months ending April 30, 2018 and 2017 were as follows: Three months ended April 30, Sales Channel 2018 2017 Department stores 296,995 115,564 E-commerce (wearnaked.com) 75,948 80,483 Third party e-commerce 71,427 71,660 Retail/specialty stores 356,499 93,769 Off-price stores 25,737 91,543 Other 378 2,140 Total net sales $ 826,984 $ 455,160
Condensed Balance Sheet [Table Text Block]	April 30, 2018 ASC 606 April 30, 2018 ASSETS Current assets Cash $ 1,724,028 $ - $ 1,724,028 Accounts receivable, net of allowance for doubtful accounts of $4,664 (January 31, 2018: $4,664) 275,065 (57,772) 217,293 Accounts receivable, related party 754,050 - 754,050 Due from factor 50,433 - 50,433 Inventory, net of allowances of $238,120 (January 31, 2018: $269,742) 1,224,582 (6,486) 1,218,096 Advances receivable, related party 740,502 - 740,502 Prepaid expenses and deposits 127,828 - 127,828 Total current assets 4,896,488 (64,258) 4,832,230 Intangible assets, net 80,875 - 80,875 TOTAL ASSETS $ 4,977,363 $ (64,258) $ 4,913,105 LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities Trade payables and accrued liabilities $ 1,023,498 $ (68,572) $ 954,926 Contract liabilities 4,000 (4,000) - Promissory notes payable 3,450 3,450 Total current liabilities 1,030,948 (72,572) 958,376 TOTAL LIABILITIES 1,030,948 (72,572) 958,376 STOCKHOLDERS' EQUITY Total stockholders' equity 3,946,415 8,314 3,954,729 TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 4,977,363 $ (64,258) $ 4,913,105 Recently Adopted Accounting Pronouncements
Condensed Income Statement [Table Text Block]	April 30, 2018 ASC 606 April 30, 2018 Net sales $ 826,984 $ (3,967) $ 823,017 Cost of sales 581,089 2,583 583,672 Gross profit 245,895 (6,550) 239,345 Operating expenses General and administrative expenses 733,265 - 733,265 Foreign exchange 506 - 506 Total operating expenses 733,771 - 733,771 Operating loss (487,876) - (494,426) Other expense (income) Interest expense 4,761 - 4,761 Accretion of debt discounts and finance charges 14 - 14 Other income (390,104) (6,550) (396,654) Total other expense (income) (385,329) - (391,879) Net loss $ (102,547) - $ (102,547)
Condensed Cash Flow Statement [Table Text Block]	April 30, 2018 ASC 606 April 30, 2018 Cash flows from operating activities Net loss $ (102,547) - $ (102,547) Adjustments to reconcile net loss to net cash used in operating activities Provision for obsolete inventory (31,621) - (31,621) Provision for inventory return asset (2,583) 2,583 - Provision for returns (4,300) 4,300 - Provision for e-commerce loyalty points 333 (333) - Stock based compensation 96,289 - 96,289 Changes in operating assets and liabilities: Accounts receivable (18,311) - (18,311) Accounts receivable - related party (312,597) (6,550) (319,147) Due from factor 55,906 - 55,906 Advances receivable - related party (43) - (43) Prepaid expenses and deposits 70,717 - 70,717 Inventory 403,125 - 403,125 Trade payables and accrued liabilities 354,515 - 354,515 Net cash provided by operating activities 508,883 - 508,883 Cash flows from investing activities Related party advances receivable (199,726) - (199,726) Net cash used in investing activities (199,726) - (199,726) Net increase (decrease) in cash, cash equivalents and restricted cash 309,157 309,157 Cash at beginning of the period 1,414,871 - 1,414,871 Cash at end of the period $ 1,724,028 - $ 1,724,028

Inventory (Tables)

Inventory (Tables)	3 Months Ended
	Apr. 30, 2018
Inventory Disclosure [Abstract]
Schedule of Inventory, Current [Table Text Block]	Inventory of the Company consisted of the following at April 30, 2018 and January 31, 2018: April 30, 2018 January 31, 2018 Finished goods $ 1,026,817 $ 1,106,413 Inventory consigned to related party (1) 435,885 747,763 1,462,703 1,854,176 Less: allowance for obsolete inventory (238,120) (269,742) Total inventory $ 1,224,582 $ 1,584,434 (1) See note 7 for details regarding inventory on consignment to a related party

Intangible Assets (Tables)

Intangible Assets (Tables)	3 Months Ended
	Apr. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Acquired Finite-Lived Intangible Assets by Major Class [Table Text Block]	Intangible assets of the Company consisted of the following at April 30, 2018 and January 31, 2018: April 30, 2018 January 31, 2018 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

Trades Payable and Accrued Li24

Trades Payable and Accrued Liabilities (Tables)	3 Months Ended
	Apr. 30, 2018
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	Trades payable and accrued liabilities consisted of the following at April 30, 2018 and January 31, 2018: April 30, 2018 January 31, 2018 Trade payables $ 632,072 $ 375,252 Accrued vacations payable 15,375 13,521 Accrued expenses 295,946 199,580 Sales taxes payable 6,288 6,070 Customer deposits and unearned revenue 5,245 5,988 Return and markdown allowances 68,572 - $ 1,023,498 $ 600,411

Promissory Notes Payable (Table

Promissory Notes Payable (Tables)	3 Months Ended
	Apr. 30, 2018
Promissory Note Payable [Member]
Schedule of Debt [Table Text Block]	April 30, 2018 January 31, 2018 Promissory notes, non-interest bearing, repayable upon the Company reporting net income from operations in a single month (see (i)) 3,450 3,450 3,450 3,450 Less: current portion (3,450) (3,450) $ - $ - (i) 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)	3 Months Ended
	Apr. 30, 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 periods ended April 30, 2018 and January 31, 2018 is presented below: Number Weighted Average Weighted Average of Options Exercise Price Fair Value Outstanding at January 31, 2017 2,287,399 $ 4.78 $ 6.96 Granted 1,200,000 $ 2.14 $ 0.89 Expired (15,000) $ 10.00 $ 9.37 Outstanding at January 31, 2018 3,472,399 $ 3.85 $ 4.85 Expired (1,250) $ 10.00 $ 8.87 Outstanding at April 30, 2018 3,471,149 $ 3.84 $ 4.85 Exercisable at April 30, 2018 3,358,661 $ 3.88
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]	At April 30, 2018, the following stock options were outstanding, entitling the holder thereof to purchase shares of common stock of the Company as follows: Number Exercise Price Expiry Date Number Vested 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 5.12 February 3, 2025 37,500 37,500 4.48 February 25, 2025 37,500 6,250 4.80 July 6, 2025 6,250 337,399 4.40 August 18, 2026 299,911 10,000 2.50 February 25, 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 3,471,149 3,358,661 *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) - 2.00 Expected volatility (2) - 76.10 % Stock price at date of issuance - $ 2.14 Risk-free interest rate - 1.40 % Dividend yields - 0.00 % (1) (2)
Schedule Of Share Based Compensation Shares Authorized Under Warrants By Exercise Price Range [Table Text Block]	At April 30, 2018, the Company had 1,212,302 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
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, 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 Expired - $ - Outstanding at April 30, 2018 1,212,302 $ 5.40

Nature of Business (Details Tex

Nature of Business (Details Textual) - USD ($)	1 Months Ended		3 Months Ended
	Mar. 19, 2018	Jul. 26, 2017	Apr. 30, 2018	Apr. 23, 2018	Feb. 21, 2018
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares			146,311,063
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%	8.35%	9.00%
Number Of Shares To Be Outstanding Upon Reorganiztion Agreement				22,680,527
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 the Company 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 Goin28

Ability to Continue as a Going Concern (Details Textual) - USD ($)	3 Months Ended		12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017	Jan. 31, 2018
Net loss	$ (102,547)	$ (3,188,052)	$ (5,789,805)
Retained Earnings (Accumulated Deficit)	$ (63,081,633)		$ (62,969,388)

Basis of Presentation (Details)

Basis of Presentation (Details) - USD ($)	3 Months Ended		12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017	Jan. 31, 2018
Numerator
Net loss	$ (102,547)	$ (3,188,052)	$ (5,789,805)
Denominator
Weighted average common stock outstanding	10,342,191	9,240,272
Basic and diluted net loss per share	$ (0.01)	$ (0.35)
Anti-dilutive securities not included in diluted loss per share:
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	4,683,451	5,114,409
Warrants and options [Member]
Anti-dilutive securities not included in diluted loss per share:
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	4,683,451	5,114,409

Basis of Presentation (Details

Basis of Presentation (Details 1) - USD ($)	3 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
Sales Revenue Net	$ 826,984	$ 455,160
Department stores [Member]
Sales Revenue Net	296,995	115,564
E-commerce (wearnaked.com) [Member]
Sales Revenue Net	75,948	80,483
Third party e-commerce [Member]
Sales Revenue Net	71,427	71,660
Retail/specialty stores [Member]
Sales Revenue Net	356,499	93,769
Off-price stores [Member]
Sales Revenue Net	25,737	91,543
Other [Member]
Sales Revenue Net	$ 378	$ 2,140

Basis of Presentation (Detail31

Basis of Presentation (Details 2)	Apr. 30, 2018USD ($)	Jan. 31, 2018USD ($)	Apr. 30, 2017USD ($)	Apr. 30, 2017CAD ($)	Jan. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2016CAD ($)
Current assets
Cash	$ 1,724,028	$ 1,414,871	$ 3,994,925		$ 879,014
Accounts receivable, net of allowance for doubtful accounts of $4,664 (January 31, 2018: $4,664)	275,065	198,982
Accounts receivable, related party	754,050	441,453
Due from factor	50,433	106,339
Inventory, net of allowances of $238,120 (January 31, 2018: $269,742)	1,224,582	1,584,434
Advances receivable, related party	740,502	540,733
Prepaid expenses and deposits	127,828	198,545
Total current assets	4,896,488	4,485,357
Intangible assets, net	80,875	80,875
TOTAL ASSETS	4,977,363	4,566,232
Current liabilities
Trade payables and accrued liabilities	1,023,498	600,411
Contract liabilities	4,000	0
Promissory notes payable	3,450	3,450		$ 3,750		$ 3,450	$ 3,750
Total current liabilities	1,030,948	603,861
TOTAL LIABILITIES	1,030,948	603,861
STOCKHOLDERS' EQUITY
Total stockholders' equity	3,946,415	3,962,371			$ 1,320,514
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	4,977,363	4,566,232
Adjustments for New Accounting Pronouncement [Member]
Current assets
Cash	0	0
Accounts receivable, net of allowance for doubtful accounts of $4,664 (January 31, 2018: $4,664)	(57,772)
Accounts receivable, related party	0
Due from factor	0
Inventory, net of allowances of $238,120 (January 31, 2018: $269,742)	(6,486)
Advances receivable, related party	0
Prepaid expenses and deposits	0
Total current assets	(64,258)
Intangible assets, net	0
TOTAL ASSETS	(64,258)
Current liabilities
Trade payables and accrued liabilities	(68,572)
Contract liabilities	(4,000)
Promissory notes payable
Total current liabilities	(72,572)
TOTAL LIABILITIES	(72,572)
STOCKHOLDERS' EQUITY
Total stockholders' equity	8,314
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	(64,258)
New Accounting Pronouncement, Adjusted [Member]
Current assets
Cash	1,724,028	$ 1,414,871
Accounts receivable, net of allowance for doubtful accounts of $4,664 (January 31, 2018: $4,664)	217,293
Accounts receivable, related party	754,050
Due from factor	50,433
Inventory, net of allowances of $238,120 (January 31, 2018: $269,742)	1,218,096
Advances receivable, related party	740,502
Prepaid expenses and deposits	127,828
Total current assets	4,832,230
Intangible assets, net	80,875
TOTAL ASSETS	4,913,105
Current liabilities
Trade payables and accrued liabilities	954,926
Contract liabilities	0
Promissory notes payable	3,450
Total current liabilities	958,376
TOTAL LIABILITIES	958,376
STOCKHOLDERS' EQUITY
Total stockholders' equity	3,954,729
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 4,913,105

Basis of Presentation (Detail32

Basis of Presentation (Details 2) (Parenthetical) - USD ($)	Apr. 30, 2018	Jan. 31, 2018
Allowance for Doubtful Accounts Receivable, Current	$ 4,664	$ 4,664
Inventory Adjustments, Total	$ 238,120	$ 269,742

Basis of Presentation (Detail33

Basis of Presentation (Details 3) - USD ($)	3 Months Ended		12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017	Jan. 31, 2018
Net sales	$ 826,984	$ 455,160
Cost of sales	581,089	354,141
Gross profit	245,895	101,019
Operating expenses
General and administrative expenses	733,265	3,262,663
Foreign exchange	(506)	(763)
Total operating expenses	733,771	3,263,426
Operating loss	(487,876)	(3,162,407)
Other expense (income)
Interest expense	4,761	25,414
Accretion of debt discounts and finance charges	14	231
Other income	(390,104)	0
Total other expense (income)	(385,329)	25,645
Net loss	(102,547)	$ (3,188,052)	$ (5,789,805)
Adjustments for New Accounting Pronouncement [Member]
Net sales	(3,967)
Cost of sales	2,583
Gross profit	(6,550)
Operating expenses
General and administrative expenses	0
Foreign exchange	0
Total operating expenses	0
Operating loss	0
Other expense (income)
Interest expense	0
Accretion of debt discounts and finance charges	0
Other income	(6,550)
Total other expense (income)	0
Net loss	0
New Accounting Pronouncement, Adjusted [Member]
Net sales	823,017
Cost of sales	583,672
Gross profit	239,345
Operating expenses
General and administrative expenses	733,265
Foreign exchange	506
Total operating expenses	733,771
Operating loss	(494,426)
Other expense (income)
Interest expense	4,761
Accretion of debt discounts and finance charges	14
Other income	(396,654)
Total other expense (income)	(391,879)
Net loss	$ (102,547)

Basis of Presentation (Detail34

Basis of Presentation (Details 4) - USD ($)	3 Months Ended		12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017	Jan. 31, 2018
Cash flows from operating activities
Net loss	$ (102,547)	$ (3,188,052)	$ (5,789,805)
Adjustments to reconcile net loss to net cash used in operating activities
Provision for obsolete inventory	(31,621)	0
Provision for inventory return asset	(2,583)
Provision for returns	(4,300)	0
Provision for e-commerce loyalty points	333	0
Stock based compensation	96,289	1,683,129
Changes in operating assets and liabilities:
Changes in operating assets and liabilities:	18,311	0
Accounts receivable - related party	(312,597)	0
Due from factor	(55,906)	0
Advances receivable - related party	43	143,613
Prepaid expenses and deposits	(70,717)	(271,504)
Inventory	(403,125)	142,560
Trade payables and accrued liabilities	354,515	(413,215)
Net cash provided by operating activities	508,883	(1,959,956)
Cash flows from investing activities
Cash flows from investing activities	199,726	0
Net cash used in investing activities	(199,726)	0
Cash, Period Increase (Decrease), Total	309,157	3,115,911
Cash at beginning of the period	1,414,871	879,014	879,014
Cash at end of the period	1,724,028	$ 3,994,925	1,414,871
Adjustments for New Accounting Pronouncement [Member]
Cash flows from operating activities
Net loss	0
Adjustments to reconcile net loss to net cash used in operating activities
Provision for obsolete inventory	0
Provision for returns	4,300
Provision for e-commerce loyalty points	(333)
Stock based compensation	0
Changes in operating assets and liabilities:
Changes in operating assets and liabilities:	0
Accounts receivable - related party	(6,550)
Due from factor	0
Advances receivable - related party	0
Prepaid expenses and deposits	0
Inventory	0
Trade payables and accrued liabilities	0
Net cash provided by operating activities	0
Cash flows from investing activities
Cash flows from investing activities	0
Net cash used in investing activities	0
Cash, Period Increase (Decrease), Total
Cash at beginning of the period	0
Cash at end of the period	0		0
New Accounting Pronouncement, Adjusted [Member]
Cash flows from operating activities
Net loss	(102,547)
Adjustments to reconcile net loss to net cash used in operating activities
Provision for obsolete inventory	(31,621)
Provision for returns	0
Provision for e-commerce loyalty points	0
Stock based compensation	96,289
Changes in operating assets and liabilities:
Changes in operating assets and liabilities:	(18,311)
Accounts receivable - related party	(319,147)
Due from factor	55,906
Advances receivable - related party	(43)
Prepaid expenses and deposits	70,717
Inventory	403,125
Trade payables and accrued liabilities	354,515
Net cash provided by operating activities	508,883
Cash flows from investing activities
Cash flows from investing activities	(199,726)
Net cash used in investing activities	(199,726)
Cash, Period Increase (Decrease), Total	309,157
Cash at beginning of the period	1,414,871
Cash at end of the period	$ 1,724,028		$ 1,414,871

Basis of Presentation (Detail35

Basis of Presentation (Details Textual) - USD ($)	Feb. 02, 2018	Apr. 30, 2018	Apr. 30, 2017	Jan. 31, 2018
Basis of Presentation [Line Items]
Estimated Allowance And Reduction Of Revenue For Customers With Contracts		$ 57,772		$ 58,145
Percentage Of Historical Return		3.20%
Estimated Return Allowance		$ 10,800		15,100
Contract with Customer, Liability		$ 4,000		3,667
Percentage Of Historical Redemptions Of Loyalty Points		5.60%
Contract with Customer, Liability, Revenue Recognized		$ 480
Sales Cutoff Allowance		8,754		9,687
Estimated Return Asset		6,486		$ 9,069
Reduction Of Revenue For Loyalty Points		$ 333	$ 0
Accounting Standards Update 2014-09 [Member]
Basis of Presentation [Line Items]
Cumulative Effect on Retained Earnings, Net of Tax	$ 9,698

Inventory (Details)

Inventory (Details) - USD ($)	Apr. 30, 2018		Jan. 31, 2018		Oct. 04, 2017
Inventory [Line Items]
Finished goods	$ 1,026,817		$ 1,106,413
Inventory consigned to related party	435,885	[1]	747,763	[1]	$ 1,189,072
Inventory, Gross, Total	1,462,703		1,854,176
Less: allowance for obsolete inventory	(238,120)		(269,742)
Total inventory	$ 1,224,582		$ 1,584,434
[1]	See note 7 for details regarding inventory on consignment to a related party

Inventory (Details Textual)

Inventory (Details Textual) - USD ($)	Apr. 30, 2018	Jan. 31, 2018
Inventory [Line Items]
Inventory Adjustments, Total	$ 238,120	$ 269,742

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	3 Months Ended
	Apr. 30, 2018	Jan. 31, 2018
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 ($)	3 Months Ended
	Apr. 30, 2018	Apr. 30, 2017
Intangible Assets [Line Items]
Amortization of Intangible Assets	$ 0	$ 0

Trades Payable and Accrued Li40

Trades Payable and Accrued Liabilities (Details) - USD ($)	Apr. 30, 2018	Jan. 31, 2018
Trade payables	$ 632,072	$ 375,252
Accrued vacations payable	15,375	13,521
Accrued expenses	295,946	199,580
Sales taxes payable	6,288	6,070
Customer deposits and unearned revenue	5,245	5,988
Return and markdown allowances	68,572	0
Accounts Payable and Accrued Liabilities, Current	$ 1,023,498	$ 600,411

Related Party Transactions an41

Related Party Transactions and Balances (Details Textual)	1 Months Ended	3 Months Ended
	May 31, 2018USD ($)	Apr. 30, 2018USD ($)		Apr. 30, 2017USD ($)	Jan. 31, 2018USD ($)		Oct. 04, 2017USD ($)
Related Party Transaction [Line Items]
Due from Related Parties, Current		$ 740,502			$ 540,733
Inventory, Finished Goods, Units							155,624
Inventory Consigned to Related Party		435,885	[1]		747,763	[1]	$ 1,189,072
Accounts Receivable, Related Parties, Current		754,050			441,453
ReimbursementReceivableForExpensesIncurredOnBehalfOfRelatedParty		505,927
Operating Loss Reimbursements Receivable		234,575
Subsequent Event [Member]
Related Party Transaction [Line Items]
Cash Collected From Related Party In Payment Of Accounts Receivable	$ 264,945
Directors And Officers [Member] | General and Administrative Expense [Member]
Related Party Transaction [Line Items]
Noninterest Expense Directors Fees		49,003		$ 38,969
Other Related Party [Member] | General and Administrative Expense [Member]
Related Party Transaction [Line Items]
Marketing Expense		11,503
Accounts Payable and Accrued Liabilities [Member]
Related Party Transaction [Line Items]
Due to Officers or Stockholders, Current		$ 0			$ 0
[1]	See note 7 for details regarding inventory on consignment to a related party

Factoring Line of Credit (Detai

Factoring Line of Credit (Details Textual) - USD ($)	Jun. 14, 2016	Apr. 30, 2018	Apr. 30, 2017	Jan. 31, 2018
Factoring Line of Credit [Line Items]
Interest Expense, Debt		$ 5,005	$ 17,709
Notes, Loans and Financing Receivable, Net, Current		$ 50,433		$ 106,339
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%
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)		Apr. 30, 2018USD ($)	Jan. 31, 2018USD ($)	Apr. 30, 2017CAD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2016CAD ($)
Notes Payable		$ 3,450	$ 3,450
Less: current portion		(3,450)	(3,450)	$ (3,750)	$ (3,450)	$ (3,750)
Notes Payable, Noncurrent		0	0
Promissory notes, non-interest bearing [Member]
Notes Payable	[1]	$ 3,450	$ 3,450
[1]	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 April 30, 2018, 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 (Det44

Promissory Notes Payable (Details Textual)	Nov. 07, 2013USD ($)	Nov. 07, 2013CAD ($)	Apr. 30, 2018USD ($)	Jan. 31, 2018USD ($)	Apr. 30, 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
Debt Instrument, Unamortized Discount	$ 3,670							$ 3,750
Notes Payable, Current			$ 3,450	$ 3,450	$ 3,750	$ 3,450	$ 3,750

Stockholders' Equity (Details)

Stockholders' Equity (Details) - $ / shares	3 Months Ended	12 Months Ended
	Apr. 30, 2018	Jan. 31, 2018
Number of Options, Beginning Balance	3,472,399	2,287,399
Number of Options, Expired	(1,250)	(15,000)
Number of Options, Granted		1,200,000
Number of Options, Ending Balance	3,471,149	3,472,399
Number of Options, Exercisable	3,358,661
Weighted Average Exercise Price, Beginning Balance	$ 3.85	$ 4.78
Weighted Average Exercise Price, Expired	10	10
Weighted Average Exercise Price, Granted		2.14
Weighted Average Exercise Price, Ending Balance	3.84	3.85
Weighted Average Exercise Price, Exercisable	3.88
Weighted Average Grant Date Fair Value, Beginning Balance	4.85	6.96
Weighted Average Grant Date Fair Value, Granted		0.89
Weighted Average Grant Date Fair Value, Expired	8.87	9.37
Weighted Average Grant Date Fair Value, Ending Balance	$ 4.85	$ 4.85

Stockholders' Equity (Details 1

Stockholders' Equity (Details 1)	3 Months Ended
	Apr. 30, 2018$ / sharesshares
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number	3,471,149
Number Vested	3,358,661
Excercise Price Range One [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 Two [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 Three [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 Four [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 Five [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 Six [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Number	37,500
Exercise Price | $ / shares	$ 5.12
Expiry Date	Feb. 3, 2025
Number Vested	37,500
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. 25, 2025
Number Vested	37,500
Excercise Price Range Eight [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 Nine [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, 2026
Number Vested	299,911
Excercise Price Range Ten [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. 25, 2026
Number Vested	10,000
Excercise Price Range Eleven [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 Twelve [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 Thirteen [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) - $ / shares		3 Months Ended
		Apr. 30, 2018	Apr. 30, 2017
Expected term of stock option (years)	[1]	0 years	2 years
Employee Stock Option [Member]
Expected volatility	[2]	0.00%	76.10%
Stock price at date of issuance		$ 0	$ 2.14
Risk-free interest rate		0.00%	1.40%
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.
[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)	3 Months Ended
	Apr. 30, 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) - $ / shares	3 Months Ended	12 Months Ended
	Apr. 30, 2018	Jan. 31, 2018
Number of Warrants, Repurchased		(402,257)
Weighted Average Exercise Price, Repurchased		$ 4.80
Warrant [Member]
Number of Warrants Outstanding, Beginning Balance	1,212,302	1,627,010
Number of Warrants, Expired	0	(12,451)
Number of Warrants Outstanding, Ending Balance	1,212,302	1,212,302
Weighted Average Exercise Price, Beginning Balance	$ 5.40	$ 5.29
Weighted Average Exercise Price, Repurchased	0
Weighted Average Exercise Price, Expired		10
Weighted Average Exercise Price, Ending Balance	$ 5.40	$ 5.40

Stockholders' Equity (Details T

Stockholders' Equity (Details Textual) - USD ($)	Feb. 10, 2017	Apr. 30, 2018	Apr. 30, 2017	Jan. 31, 2018	Jun. 06, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
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		120,798
Share-based Compensation, Total		$ 96,289	$ 1,683,129
Stock Issued During Period, Value, New Issues				$ 0
Class of Warrant or Right, Outstanding		1,212,302
Common Stock, Par or Stated Value Per Share		$ 0.001		$ 0.001
Proceeds from Issuance of Common Stock		$ 0	$ 5,307,233
Common Stock, Shares Authorized		18,000,000		18,000,000
Maxim Group LLC [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Underwriter Commission Fee Percentage	3.50%
At The 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
At-The-Market Offering, Maximum Number Of Shares Authorized	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		509,601
Warrant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation, Total		$ 1,427	$ 41,348

Customer Concentrations (Detail

Customer Concentrations (Details Textual) - USD ($)	3 Months Ended
	Apr. 30, 2018	Apr. 30, 2017	Jan. 31, 2018
Concentration Risk [Line Items]
Accounts Receivable, Net, Current	$ 275,065		$ 198,982
Two Customers Concentration Risk [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage		20.40%
Accounts Receivable, Net, Current	$ 222,616		$ 85,792
Two Customers Concentration Risk [Member] | Sales Revenue, Net [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	34.60%

Commitments (Details Textual)

Commitments (Details Textual) - Strategic Consulting and Collaboration Agreement [Member]	Apr. 30, 2018USD ($)
Minimum [Member]
Retainage Deposit	$ 10,000
Maximum [Member]
Retainage Deposit	$ 20,000

Subsequent Events (Details Text

Subsequent Events (Details Textual) - USD ($)	May 15, 2018	May 31, 2018	Jan. 31, 2017
Investor and public relations Consulting Agreement [Member]
Retainage Deposit			$ 40,000
Subsequent Event [Member]
Gain Loss On Settlement Of Outstanding Balance	$ 240,474
Subsequent Event [Member] | Investor and public relations Consulting Agreement [Member]
Retainage Deposit		$ 10,000