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v3.23.2

Consolidated Statements of Changes in Equity - USD ($) $ in Thousands | Total | Issued capital [member] | Share premium [member] | Treasury shares [member] | Share-based payment reserve [member] | Exchange Reserve [Member] | Property Revaluation Reserve [Member] | Other reserve [member] | Retained earnings [member] | Equity [member] | Non-controlling interests [member]
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Beginning Balance at Apr. 30, 2020 |  |  |  | $ 5 | $ 128,214 | $ 0 | $ 0 | $ 0 | $ 0 | $ 16,656 | $ 19,530 | $ 164,405 | $ 0
Beginning Balance at Apr. 30, 2020 |  | $ 164,405 |  |  |  |  |  |  |  |  |  |  | 0
Issuance of shares |  | 173,698 |  | 2 | 173,696 |  |  |  |  |  |  | 173,698 |
Total comprehensive (expense) income for the year |  | 21,667 | [1] |  |  |  |  | (516) |  |  | 22,937 | 22,421 | (754)
Profit (loss) for the year |  | 22,134 | [1] |  |  |  |  |  |  |  | 22,937 | 22,937 | (803)
Exchange differences arising on translation |  | (467) |  |  |  |  |  | (516) |  |  |  | (516) | 49
Surplus on revaluation of hotel properties | [1] | 0 |  |  |  |  |  |  |  |  |  |  |
Acquisition of subsidiaries |  | 12,727 |  |  | 8,725 |  |  |  |  |  |  | 8,725 | 4,002
Share-based compensation |  | 120 |  |  |  |  | 120 |  |  |  |  | 120 |
Ending Balance at Apr. 30, 2021 |  |  |  | 7 | 310,635 | 0 | 120 | (516) | 0 | 16,656 | 42,467 | 369,369 | 3,248
Ending Balance at Apr. 30, 2021 |  | 372,617 |  |  |  |  |  |  |  |  |  |  | 3,248
Total comprehensive (expense) income for the year |  | 21,589 | [1] |  |  |  |  | (4,199) |  |  | 27,493 | 23,294 | (1,705)
Profit (loss) for the year |  | 25,840 | [1] |  |  |  |  |  |  |  | 27,493 | 27,493 | (1,653)
Exchange differences arising on translation |  | (4,251) |  |  |  |  |  | (4,199) |  |  |  | (4,199) | (52)
Surplus on revaluation of hotel properties | [1] | 0 |  |  |  |  |  |  |  |  |  |  |
Issuance of shares by a non-wholly owned subsidiary |  | 101 |  |  |  |  |  |  |  | 44 |  | 44 | 57
Share-based compensation |  | 1,138 |  |  |  |  | 224 |  |  |  |  | 224 | 914
Ending Balance at Apr. 30, 2022 |  | 392,931 | [1] | 7 | 310,635 | 0 | 344 | (4,715) | 0 | 16,700 | 69,960 | 392,931 | 2,514
Ending Balance at Apr. 30, 2022 |  | 395,445 | [1] |  |  |  |  |  |  |  |  |  | 2,514
Issuance of shares |  | 229,186 |  | 1 | 229,185 |  |  |  |  |  |  | 229,186 |
Total comprehensive (expense) income for the year |  | 40,024 |  |  |  |  |  | (783) | 559 |  | 41,737 | 41,513 | (1,489)
Profit (loss) for the year |  | 40,140 |  |  |  |  |  |  |  |  | 41,737 | 41,737 | (1,597)
Exchange differences arising on translation |  | (1,177) |  |  |  |  |  | (702) |  |  |  | (702) | (475)
Surplus on revaluation of hotel properties |  | 1,145 |  |  |  |  |  |  | 559 |  |  | 559 | 586
Share of other comprehensive expense of joint ventures |  | (84) |  |  |  |  |  | (81) |  |  |  | (81) | (3)
Acquisition of subsidiaries |  |  |  |  |  |  |  |  |  |  |  |  | 62,130
Repurchase of shares of the Company |  | (318,882) |  |  |  | (318,882) |  |  |  |  |  | (318,882) |
Acquisition of subsidiaries under common control |  | 175,085 |  |  |  | 266,647 |  |  |  | (153,692) |  | 112,955 | 62,130
Share-based compensation |  | 244 |  |  |  |  | 244 |  |  |  |  | 244 |
Ending Balance at Apr. 30, 2023 |  | 457,947 |  | $ 8 | $ 539,820 | $ (52,235) | $ 588 | $ (5,498) | $ 559 | $ (136,992) | $ 111,697 | $ 457,947 | 63,155
Ending Balance at Apr. 30, 2023 |  | $ 521,102 |  |  |  |  |  |  |  |  |  |  | $ 63,155
[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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