How low can it go was the old mantra in the denim world. For Los Angeles-based Goa, it’s how high can the price of jeans be taken. The year-old company, known for its embellished velour track sets featuring studs, sequins, threads and Asian motifs worn by Britney Spears and Penélope Cruz, has incorporated the same style philosophy into a new spring line of denim that can fetch up to $200 wholesale.

That price will buy a complicated pair of jeans: a 13- to 16-inch-wide bell-bottom in a dirty wash layered with Indian tapestry around the calf and beads hand-woven through the tattered threads on the knees. Hand-grinding, splattered paint and inside knee patches are also part of the details.

“They don’t need us for the basic jeans in the U.S., but that leaves the door wide open for new and novel interpretations,” said Gerard Medina, co-owner of Goa and a French native whose former haunts of Ibiza and St. Tropez influence the collection.

The entire lineup isn’t so over-the-top. There’s a miniskirt, a cropped denim jacket, more basic bell-bottom jeans and straight-leg cuts for a modern feel, all featuring the dirty and stone washes. Those will start at $98 wholesale.

Already, Horn in Los Angeles, H. Lorenzo in West Hollywood and Fred Segal Santa Monica have picked up the line slated for a Jan. 30 delivery, with key accounts receiving some product prior to the holidays. About 75 orders have come from Europe, including Italy, Spain, Germany, England and Holland.

“It’s an unbelievable showpiece, very Lenny Kravitz,” said Susanne Zenker, owner of Horn, which also carries Blumarine and Jenny Peckham sportswear. “They make very different items that look chic — not sloppy sportswear.”

Keeping with that high-end theme, Goa is adding hand-painted silk cashmere separates for spring in a zip-up hoodie, tank, off-the-shoulder tops and asymmetrical skirt. The designs are in bold hues with oversize florals and butterflies.

Medina, whose denim expertise stems from production jobs at Guess and Sasson Jeans, was a former Hong Kong importer. This is his first clothing venture, created in partnership with designer Alexandre Caugant. Given his limited production, he only plans to produce 2,000 denim units, generating about $400,000 in first-year sales. Sales for the company should hit $1.7 million this year.

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