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Operating Segments (Tables) | 12 Months Ended
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Apr. 30, 2023
Text Block [Abstract] |
Summary of Operating and Reportable Segments | The following is an analysis of the Group’s revenues and results by operating and reportable segments: For the year ended April 30, 2021
|  | Digital solutions services— non financial services |  |  | Digital solutions services— financial services |  |  | Digital media, content, and marketing services and others |  |  | Consolidated |
|  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |
Segment revenues |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenue from external customers |  |  | 22,777 |  |  |  | 1,438 |  |  |  | — |  |  |  | 24,215 |
Revenue from related parties |  |  | 963 |  |  |  | 73 |  |  |  | — |  |  |  | 1,036 |
|  |  | 23,740 |  |  |  | 1,511 |  |  |  | — |  |  |  | 25,251 |
Changes in fair value on financial assets measured at FVTPL |  |  | — |  |  |  | — |  |  |  | 9,063 |  |  |  | 9,063 |
Segment profits |  |  | 18,605 |  |  |  | 140 |  |  |  | 9,130 |  |  |  | 27,875 |
Unallocated: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other gains and losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (39 | )
Corporate expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (2,529 | )
Profit before tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 25,307 |
For the year ended April 30, 2022
|  | Digital solutions services— non financial services |  |  | Digital solutions services— financial services |  |  | Digital media, content, and marketing services and others |  |  | Consolidated |
|  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |
Segment revenues |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenue from external customers |  |  | 22,047 |  |  |  | 1,430 |  |  |  | 68 |  |  |  | 23,545 |
Revenue from related parties |  |  | 1,642 |  |  |  | 84 |  |  |  | — |  |  |  | 1,726 |
|  |  | 23,689 |  |  |  | 1,514 |  |  |  | 68 |  |  |  | 25,271 |
Changes in fair value on financial assets measured at FVTPL |  |  | — |  |  |  | — |  |  |  | 16,940 |  |  |  | 16,940 |
Segment profits |  |  | 17,527 |  |  |  | 122 |  |  |  | 17,491 |  |  |  | 35,140 |
Unallocated: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other income |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 4 |
Other gains and losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 609 |
Corporate expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (6,883 | )
Profit before tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 28,870 |
For the year ended April 30, 2023
|  | Digital solutions services— non financial services |  |  | Digital solutions services— financial services |  |  | Hotel operations, hospitality and VIP services |  |  | Digital media, content, and marketing services and others |  |  | Consolidated |
|  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |
Segment revenues |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenue from external customers |  |  | 25,869 |  |  |  | 1,480 |  |  |  | 2,195 |  |  |  | 1,294 |  |  |  | 30,838 |
Revenue from related parties |  |  | 2,168 |  |  |  | 60 |  |  |  | — |  |  |  | — |  |  |  | 2,228 |
|  |  | 28,037 |  |  |  | 1,540 |  |  |  | 2,195 |  |  |  | 1,294 |  |  |  | 33,066 |
Changes in fair value on financial assets measured at FVTPL |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 15,386 |  |  |  | 15,386 |
Segment profits/(losses) |  |  | 21,470 |  |  |  | 87 |  |  |  | (1,858 | ) |  |  | 19,287 |  |  |  | 38,986 |
Unallocated: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 13,330 |
Other gains and losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 153 |
Corporate expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (7,844 | )
Profit before tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 44,625 |
Summary of Revenue from Customers | Revenue from customers of the corresponding years contributing over 10% of the total sales of the Group are as follows:
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | US$ |  |  | US$ |  |  | US$ |
Customer A 1 |  |  | 2,838 |  |  |  | N/A | 3 |  |  | N/A | 3
Customer B 1 |  |  | N/A | 3 |  |  | 2,566 |  |  |  | N/A | 3
Customer C 2 |  |  | N/A | 3 |  |  | N/A | 3 |  |  | 4,673 |
| 1 | Revenue from digital solutions services—non financial services segment
| 2 | Revenue from digital solutions services—non financial services segment and digital media, content, and marketing services and others segment
| 3 | Revenue by this customer is less than 10% of the total revenue

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