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v3.23.2

Consolidated Statements of Cash Flows - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Apr. 30, 2023 | Apr. 30, 2022 | Apr. 30, 2021
CASH FLOWS FROM OPERATING ACTIVITIES |  |  |  |  |  |
Profit before tax |  | $ 44,625 | $ 28,870 | [1] | $ 25,307 | [1]
Adjustments for: |  |  |  |  |  |
Share of losses of joint ventures |  | 401 | 0 | [1] | 0 | [1]
Interest income |  | (15,945) | (743) | [1] | (18) | [1]
Finance costs |  | 1,195 | 0 | [1] | 0 | [1]
Depreciation |  | 1,155 | 9 | [1] | 6 | [1]
Amortization |  | 833 | 837 | [1] | 625 | [1]
Recovery of accounts receivable written off |  | (2) | (20) | [1] | (9) | [1]
Share-based payment |  | 244 | 1,138 | [1] | 120 | [1]
Changes in fair value on financial assets at FVTPL |  | (15,386) | (16,940) | [1] | (9,063) | [1]
Unrealized exchange gain |  | 0 | (403) | [1] | 0 | [1]
Operating cash flows before movements in working capital |  | 17,120 | 12,748 | [1] | 16,968 | [1]
Decrease in fiduciary bank balances |  | 372 | 369 | [1] | 869 | [1]
(Increase) decrease in accounts receivable |  | (4,272) | 3,834 | [1] | (7,522) | [1]
Decrease in prepayments, deposits and other receivables |  | 1,545 | 521 | [1] | 1,609 | [1]
Decrease in client's monies held on trust |  | (398) | (316) | [1] | (120) | [1]
(Decrease) increase in accounts payable |  | 173 | 7 | [1] | (52) | [1]
(Decrease) increase in other payables and accruals |  | 523 | 1,421 | [1] | (2,328) | [1]
Increase (decrease) in contract liabilities |  | 4,544 | (3,011) | [1] | 1,201 | [1]
Cash generated from operations |  | 19,607 | 15,573 | [1] | 10,625 | [1]
Profits tax refunded (paid) |  | (4,106) | (5,323) | [1] | 65 | [1]
Net cash from operating activities |  | 15,501 | 10,250 | [1] | 10,690 | [1]
CASH FLOWS FROM INVESTING ACTIVITIES |  |  |  |  |  |
Additions of financial assets at FVTPL |  | (5,545) | (3,835) | [1] | (6,520) | [1]
Proceeds from disposal of financial assets at FVTPL |  | 58,170 | 0 | [1] | 10,038 | [1]
Receipt of return from movie income right investments |  | 0 | 2,681 | [1] | 0 | [1]
Acquisition of property, plant and equipment |  | (2) | (6) | [1] | (22) | [1]
Acquisition of intangible assets |  | 0 | (227) | [1] | 0 | [1]
Acquisition of subsidiaries, net of cash acquired |  | 3,860 | 0 | [1] | 2,673 | [1]
Interest received |  | 3,109 | 40 | [1] | 18 | [1]
Loan to a third party |  | (100,123) | 0 | [1] | 0 | [1]
Repayment of loan to a third party |  | 100,123 | 0 | [1] | 0 | [1]
Advance to AMTD Group |  | (401,454) | (140,338) | [1] | (159,931) | [1]
Repayment from AMTD Group |  | 222,271 | 92,546 | [1] | 113,927 | [1]
Repayment from non-controlling shareholder |  | 97 | 0 |  | 0 |
Advance to fellow subsidiaries |  | 0 | 0 | [1] | (97,759) | [1]
Repayment from fellow subsidiaries |  | 0 | 0 | [1] | 154,104 | [1]
Net cash from (used in) investing activities |  | (119,494) | (49,139) | [1] | 16,528 | [1]
CASH FLOW FROM FINANCING ACTIVITIES |  |  |  |  |  |
Proceeds from bank borrowings |  | 15,018 | 0 | [1] | 0 | [1]
Proceeds from issue of shares |  | 229,186 | 0 | [1] | 3,498 | [1]
Advance from AMTD Group |  | 0 | 0 | [1] | 12,312 | [1]
Repayment to AMTD Group |  | 0 | 0 | [1] | (3,116) | [1]
Advance from fellow subsidiaries |  | 0 | 0 | [1] | 1,996 | [1]
Repayment to fellow subsidiaries |  | 0 | 0 | [1] | (13,672) | [1]
Finance costs paid |  | (742) | 0 | [1] | 0 | [1]
Net cash from financing activities |  | 243,462 | 0 | [1] | 1,018 | [1]
Net increase (decrease) in cash and cash equivalents |  | 139,469 | (38,889) | [1] | 28,236 | [1]
Supplemental Cash Flow Information [Abstract] |  |  |  |  |  |
Cash and cash equivalents at beginning of the year | [1] | 14,337 | 53,631 |  | 25,317 |
Effect of foreign exchange rate changes |  | (145) | (405) | [1] | 78 | [1]
Cash and cash equivalents at end of the year |  | 153,661 | 14,337 | [1] | 53,631 | [1]
Cash and cash equivalents |  | 152,930 | 14,337 | [1] | 53,631 | [1]
Cash and cash equivalents classified as assets held for sale |  | 731 | 0 | [1] | 0 | [1]
Cash and cash equivalents if different from statement of financial position |  | $ 153,661 | $ 14,337 | [1] | $ 53,631 | [1]
[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 cash inflow (outflow) from the entity's operations before changes in working capital. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Section A Statement of cash flows for an entity other than a financial institution -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&doctype=Illustrative%20Examples&dita_xref=IAS07_IE_A__IAS07_IE_A_TI -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_20&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash inflow from the repayment of advances and loans made to other parties (other than advances and loans of a financial institution), classified as investing activities. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 16 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_16_f&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash inflow from repayment to the entity of loans and advances made to related parties. [Refer: Related parties [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_16&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash outflow for repayments of advances and loans from related parties. [Refer: Related parties [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_25&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 28 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_28&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The gains (losses) on financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value; Gains (losses) on financial assets at fair value through profit or loss; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 20 -Subparagraph a -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_20_a_i&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 35 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_35&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 14 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_14_f&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The increase (decrease) in cash and cash equivalents before the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_45&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash outflow for interest paid, classified as financing activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 31 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_31&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash inflow from interest received, classified as investing activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 31 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_31&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash inflow from borrowings obtained. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 17 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17_c&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash inflow from issuing shares. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 17 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17_a&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The profit (loss) before tax expense or income. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Paragraph 28 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_28_b&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Paragraph 23 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_23&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2022-03-24 -Paragraph 33 -Subparagraph b -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2022-en-r&anchor=para_33_b_i&doctype=Standard -URIDate 2022-03-24 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 103 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_103&doctype=Standard -URIDate 2022-03-24 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 102 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_102&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 16 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_16_a&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 16 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_16_a&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The entity's share of the profit (loss) of joint ventures accounted for using the equity method. [Refer: Investments accounted for using equity method; Joint ventures [member]; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 85 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_85&doctype=Standard -URIDate 2022-03-24 + Details
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