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Interests in Joint Ventures | 12 Months Ended
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Apr. 30, 2023
Text Block [Abstract] |
Interests in joint ventures |
16. | INTERESTS IN JOINT VENTURES
|  | 2022 |  |  | 2023 |
|  | US$ |  |  | US$ |
Cost of investments in joint ventures |  |  | — |  |  |  | 68,317 |
Share of post-acquisition losses and other comprehensive expense |  |  | — |  |  |  | (485 | )
Exchange realignment |  |  | — |  |  |  | (86 | )
|  |  | — |  |  |  | 67,746 |
Due from joint ventures |  |  | — |  |  |  | 30,346 |
|  |  | — |  |  |  | 98,092 |
Amounts due from joint ventures are unsecured, interest-free and repayable on dem and . Details of material joint ventures as at April 30, 2023 are as follo ws:
Name |  | Place of incorporation |  |  | Percentage of ownership interest held by the Company |  |  | Principal activity
DHI Holdings (S) Pte Ltd. |  |  | Singapore |  |  |  | 51 | % |  | Hotel operations, hospitality and VIP services in Singapore
The following table illustrates the summarised financial information in respect of the joint ventures adjusted for any differences in accounting policies and reconciled to the carrying amount in the consolidated financial statements:
|  | As of April 30, 2023 |
|  | US$ |
Total assets |  |  | 359,533 |
Total liabilities |  |  | (226,698 | )
Net assets |  |  | 132,835 |
Proportion of the Group’s ownership |  |  | 51 | %
Group’s share of net assets of joint ventures |  |  | 67,746 |
Due from joint ventures |  |  | 30,346 |
Interests in joint ventures |  |  | 98,092 |
Addition information of the joint ventures |  |  |  |
Cash and cash equivalents |  |  | 16,009 |
Amounts due to shareholders |  |  | (57,914 | )
Bank borrowings |  |  | (162,257 | )
|  | February 6, 2023 to April 30, 2023 |
|  | US$ |
Revenue |  |  | 6,100 |
Loss for the period |  |  | (785 | )
Other comprehensive expense for the period |  |  | (165 | )
Total comprehensive expense for the period |  |  | (950 | )
Addition information of the joint ventures |  |  |  |
Depreciation of property, plant and equipment |  |  | 2,378 |
Interest expenses |  |  | 2,722 |

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- Definition The disclosure of joint ventures. [Refer: Joint ventures [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2022-03-24 -Paragraph 17 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2022-en-r&anchor=para_17_b&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2022-03-24 -Paragraph 16 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2022-en-r&anchor=para_16_b&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph B4 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B4_b&doctype=Appendix&subtype=B -URIDate 2022-03-24 + Details
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