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Acquisitions Of Subsidiaries (Tables) | 12 Months Ended
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Apr. 30, 2023
Disclosure Of Acquisition Of Subsidiary [Line Items] |
Summary of Assets Acquired and Liabilities recognized at the Date of Acquisition | Assets acquired and liabilities recognized at the date of acquisition:
|  | US$ |
Property, plant and equipment |  |  | 4 |
Intangible asset |  |  | 5,836 |
Accounts, deposits and other receivables |  |  | 38 |
Cash and cash equivalents |  |  | 5,673 |
Accounts and other payables |  |  | (2,398 | )
Deferred tax liability |  |  | (992 | )
|  |  | 8,161 |
Summary of Goodwill Arising on Acquisition | Goodwill arising on acquisition:
|  | US$ |
Consideration transferred |  |  | 11,725 |
Plus: non-controlling interests (49% in PolicyPal) |  |  | 4,002 |
Less: net assets acquired |  |  | (8,161 | )
Goodwill arising on acquisition |  |  | 7,566 |
Summary of Cash Inflow on Acquisition | Net cash inflow on acquisition of PolicyPal:
|  | US$ |
Cash consideration paid |  |  | (3,000 | )
Add: cash and cash equivalents balances acquired |  |  | 5,673 |
|  |  | 2,673 |
Summary of Consideration Transferred | Consideration transferred:
|  | US$ |
Cash |  |  | 3,000 |
Ordinary shares of the Company |  |  | 8,725 |
Total |  |  | 11,725 |
Summary of detailed information about reserve arising on acquisition |
Reserves arising on acquisition: |  |  |  |
Consideration transferred |  |  | 266,647 |
Plus: non-controlling interests of AMTD Assets |  |  | 4,651 |
Plus: non-controlling interests of AMTD Assets’ subsidiaries |  |  | 57,479 |
Less: recognized amounts of net assets acquired |  |  | (175,085 | )
|  |  | 153,692 |
AMTD Assets [Member] |
Disclosure Of Acquisition Of Subsidiary [Line Items] |
Summary of Assets Acquired and Liabilities recognized at the Date of Acquisition | Assets acquired and liabilities recognized at the date of acquisition:
|  | US$ |
Interests in joint ventures |  |  | 98,694 |
Property, plant and equipment |  |  | 239,867 |
Cash and cash equivalents |  |  | 3,860 |
Accounts receivable |  |  | 527 |
Prepayments, deposits and other receivables |  |  | 20,365 |
Amount due from a non-controlling shareholder |  |  | 637 |
Accounts payable |  |  | (311 | )
Other payables and accruals |  |  | (1,581 | )
Contract liabilities |  |  | (688 | )
Bank borrowings |  |  | (50,849 | )
Amount due to a non-controlling shareholder |  |  | (53,464 | )
Amount due to AMTD Group |  |  | (81,972 | )
|  |  | 175,085 |
Summary of Cash Inflow on Acquisition | Net cash inflow on acquisition of AMTD Assets:
Cash consideration paid |  |  | — |
Add: cash and cash equivalent balances acquired |  |  | 3,860 |
|  |  | 3,860 |

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