The company reports its structure and models.
pg. 5-7
"SECTION 1: BUSINESS STRUCTURE, OPERATIONS AND SUPPLY CHAIN
OUR NETWORK AND OPERATIONS
OUR TEAM
OUR CUSTOMERS
OUR SUPPLY PARTNERS
OUR ETHICAL SOURCING PROGRAM"
...
"OUR BUSINESS
Best & Less Group is a leading retailer and manufacturer of value apparel, footwear, home and accessories for the family and includes the brands Best & Less in Australia and Postie in New Zealand. We employ 4,069 team members serving around 23 million customers in 245 stores and online each year. Key functions of our operations include:
• Retail operations
• E-commerce
• Product manufacture and sourcing
• Supply chain logistics
• Marketing and Media
• IT, Data and Administration."
The evidence above does not qualify as a Yes answer. However, the company does disclose its ownership in page 2. Thus, the answer is correct. See below:
Best & Less Pty Ltd
ABN 29 003 724 696 (Australia)
Postie Plus Group Ltd
NZBN 9429041282472 (New Zealand)
The management, buying and logistics teams of both reporting
entities were consulted in the preparation of this report. Best & Less
Group has another subsidiary B&L IP Pty Ltd (ACN 642 843 089)
however it does not participate in trade other than as the owner of
various IP belonging to Best & Less Group