XML 35 R22.htm IDEA: XBRL DOCUMENT
v3.23.2

Goodwill | 12 Months Ended
--- | ---
Apr. 30, 2023
Text Block [Abstract] |
Goodwill |
17. | GOODWILL
|  | US$ |
COST |  |  |  |
At May 1, 2021 |  |  | 7,557 |
Exchange realignment |  |  | (80 | )
At April 30, 2022 |  |  | 7,477 |
Reclassified as held for sale (note 15) |  |  | (7,484 | )
Exchange realignment |  |  | 7 |
At April 30, 2023 |  |  | — |
For the purpose of impairment testing, goodwill has been allocated to a cash-generating unit providing digital solutions services—financial services. The recoverable amount of this cash-generating unit has been determined based on value in use calculation which uses cash flow projections based on financial budgets approved by management covering a 5-year period, and pre-tax discount rate of 28.03% for the years ended April 30, 2022, respectively. Cash flows beyond the 5-year period are extrapolated using a steady 1.5% growth rate for the years ended April 30, 2022, respectively. Other key assumptions for the value in use calculation relate to the estimation of cash inflows/outflows which include budgeted sales and gross margin and such estimation is based on this cash-generating unit’s past performance and management’s expectations for the market development. Based on the result of the assessment, management of the Group determined that the recoverable amount of the cash-generating unit is higher than the carrying amount. As at April 30, 2022, the Company determined that there is no impairment of goodwill. Management believes that any reasonably possible changes in any of these assumptions would not cause the carrying amount of this c ash- generating unit to exceed its recoverable amount.

X
- Definition Text block. + References No definition available. + Details
Name: | hkd_TextBlockAbstract
Namespace Prefix: | hkd_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of goodwill. [Refer: Goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfGoodwillExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration