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v3.23.2

Property, Plant And Equipment - Summary of Detailed Information About Property Plant and Equipment (Detail) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Apr. 30, 2023 | Apr. 30, 2022
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Property, plant and equipment | [1] | $ 16 |  |
Property, plant and equipment | [1] | (16) |  |
Property, plant and equipment |  | 238,600 | $ 16 | [1]
Property, plant and equipment |  | (238,600) | (16) | [1]
Hotel Properties [Member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Property, plant and equipment |  | 0 |  |
Property, plant and equipment |  | 0 |  |
Property, plant and equipment |  | 238,594 | 0 |
Property, plant and equipment |  | (238,594) | 0 |
Computer equipment [Member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Property, plant and equipment |  | 16 |  |
Property, plant and equipment |  | (16) |  |
Property, plant and equipment |  | 6 | 16 |
Property, plant and equipment |  | (6) | (16) |
Cost or Revaluation [Member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Property, plant and equipment |  | 31 | 26 |
Property, plant and equipment |  | (31) | (26) |
Additions |  | 2 | 6 |
Acquired on acquisition of subsidiaries (note 14(a)) |  | 239,867 |  |
Reclassified as held for sale (note 15) |  | (9) |  |
Exchange realignment |  | (1,273) | (1) |
Property, plant and equipment |  | 238,618 | 31 |
Property, plant and equipment |  | (238,618) | (31) |
Cost or Revaluation [Member] | Hotel Properties [Member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Property, plant and equipment |  | 0 | 0 |
Property, plant and equipment |  | 0 | 0 |
Additions |  | 0 | 0 |
Acquired on acquisition of subsidiaries (note 14(a)) |  | 239,867 |  |
Reclassified as held for sale (note 15) |  | 0 |  |
Exchange realignment |  | (1,273) | 0 |
Property, plant and equipment |  | 238,594 | 0 |
Property, plant and equipment |  | (238,594) | 0 |
Cost or Revaluation [Member] | Computer equipment [Member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Property, plant and equipment |  | 31 | 26 |
Property, plant and equipment |  | (31) | (26) |
Additions |  | 2 | 6 |
Acquired on acquisition of subsidiaries (note 14(a)) |  | 0 |  |
Reclassified as held for sale (note 15) |  | (9) |  |
Exchange realignment |  | 0 | (1) |
Property, plant and equipment |  | 24 | 31 |
Property, plant and equipment |  | (24) | (31) |
Accumulated Depreciation [Member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Property, plant and equipment |  | (15) | (6) |
Property, plant and equipment |  | 15 | 6 |
Reclassified as held for sale (note 15) |  | (6) |  |
Exchange realignment |  | (1) | 0 |
Provided for the year |  | 1,155 | 9 |
Elimination on revaluation |  | (1,145) |  |
Property, plant and equipment |  | (18) | (15) |
Property, plant and equipment |  | 18 | 15 |
Accumulated Depreciation [Member] | Hotel Properties [Member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Property, plant and equipment |  | 0 | 0 |
Property, plant and equipment |  | 0 | 0 |
Reclassified as held for sale (note 15) |  | 0 |  |
Exchange realignment |  | 0 | 0 |
Provided for the year |  | 1,145 | 0 |
Elimination on revaluation |  | (1,145) |  |
Property, plant and equipment |  | 0 | 0 |
Property, plant and equipment |  | 0 | 0 |
Accumulated Depreciation [Member] | Computer equipment [Member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Property, plant and equipment |  | (15) | (6) |
Property, plant and equipment |  | 15 | 6 |
Reclassified as held for sale (note 15) |  | (6) |  |
Exchange realignment |  | (1) | 0 |
Provided for the year |  | 10 | 9 |
Elimination on revaluation |  | 0 |  |
Property, plant and equipment |  | (18) | (15) |
Property, plant and equipment |  | $ 18 | $ 15 |
[1] | The comparative consolidated financial statements have been re-presented from Hong Kong dollar to US$ to reflect the Company’s change in presentation currency. See note 1.

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- Definition The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_i&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause vii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_vii&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 75 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_75_a&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_viii&doctype=Standard -URIDate 2022-03-24 + Details
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