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Share Capital And Treasury Shares | 12 Months Ended
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Apr. 30, 2023
Text Block [Abstract] |
Share Capital And Treasury Shares |
26. | SHARE CAPITAL AND TREASURY SHARES
The share capital as at April 30, 2022 and 2023 represented the issued share capital of the Company.
|  | Class A ordinary shares |  |  | Class B ordinary shares |  |  | Total |  |  | Treasury shares— Class B ordinary shares |
|  | Number of shares |  |  | Share capital |  |  | Number of shares |  |  | Share capital |  |  | Number of shares |  |  | Share capital |  |  | Number of shares |  |  | Share capital |
|  |  |  |  | US$ |  |  |  |  |  | US$ |  |  |  |  |  | US$ |  |  |  |  |  | US$ |
Ordinary shares of US$0.0001 each |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Authorized |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At April 30, 2022 and 2023 |  |  | 8,000,000,000 |  |  |  | 800 |  |  |  | 2,000,000,000 |  |  |  | 200 |  |  |  | 10,000,000,000 |  |  |  | 1,000 |  |  |  | N/A |  |  |  | N/A |
Issued and fully paid |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At May 1, 2020 |  |  | 10,726,667 |  |  |  | 1 |  |  |  | 38,800,000 |  |  |  | 4 |  |  |  | 49,526,667 |  |  |  | 5 |  |  |  | — |  |  |  | — |
Issuance of shares (notes (a) and (e)) |  |  | 17,350,000 |  |  |  | 2 |  |  |  | — |  |  |  | — |  |  |  | 17,350,000 |  |  |  | 2 |  |  |  | — |  |  |  | — |
Share-based compensation (note (b)) |  |  | 38,710 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 38,710 |  |  |  | — |  |  |  | — |  |  |  | — |
Acquisitions of subsidiaries (note (c)) |  |  | 702,765 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 702,765 |  |  |  | — |  |  |  | — |  |  |  | — |
Transfer of shares (note (d)) |  |  | 14,598,000 |  |  |  | 1 |  |  |  | (14,598,000 | ) |  |  | (1 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
At April 30, 2021 |  |  | 43,416,142 |  |  |  | 4 |  |  |  | 24,202,000 |  |  |  | 3 |  |  |  | 67,618,142 |  |  |  | 7 |  |  |  | — |  |  |  | — |
Transfer of shares (note (f)) |  |  | (41,448,000 | ) |  |  | (4 | ) |  |  | 41,448,000 |  |  |  | 4 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
At April 30, 2022 |  |  | 1,968,142 |  |  |  | — |  |  |  | 65,650,000 |  |  |  | 7 |  |  |  | 67,618,142 |  |  |  | 7 |  |  |  | — |  |  |  | — |
Issuance of shares (note (g)) |  |  | 8,960,000 |  |  |  | 1 |  |  |  | — |  |  |  | — |  |  |  | 8,960,000 |  |  |  | 1 |  |  |  | — |  |  |  | — |
Shares repurchases (note (h)) |  |  | — |  |  |  | — |  |  |  | (616,346 | ) |  |  | — |  |  |  | (616,346 | ) |  |  | — |  |  |  | 616,346 |  |  |  | 318,882 |
Acquisition of subsidiaries (note (i)) |  |  | — |  |  |  | — |  |  |  | 515,385 |  |  |  | — |  |  |  | 515,385 |  |  |  | — |  |  |  | (515,385 | ) |  |  | (266,647 | )
At April 30, 2023 (note (j)) |  |  | 10,928,142 |  |  |  | 1 |  |  |  | 65,549,039 |  |  |  | 7 |  |  |  | 76,477,181 |  |  |  | 8 |  |  |  | 100,961 |  |  |  | 52,235 |
Notes:
| (a) | Between May 13, 2020 and August 3, 2020, the Company issued 350,000 shares of Class A ordinary shares to third party investors for an aggregate consideration of US$3,500.
| (b) | On August 3, 2020, the Company granted 38,710 shares of Class A ordinary shares with an aggregated grant date fair value of US$481, which has a vesting period of 3 years, to a personnel of the Company. Please see note 31 for details.
| (c) | The Company issued 702,765 Class A ordinary shares to certain shareholders of PolicyPal, together with a cash consideration, in exchange for 51% of the equity interest of PolicyPal on August 3, 2020. Details of the acquisition of subsidiary are set out in note 14(b).
| (d) | On June 26, 2020, the then immediate holding company of the Company, AMTD Group, converted its 14,598,000 Class B ordinary shares to Class A ordinary shares. AMTD Group then transferred its 2,441,000 Class A ordinary shares to AMTD Assets Alpha Group, a fellow subsidiary of the Company, 2,441,000 Class A ordinary shares to AMTD Education Group, a fellow subsidiary of the Company, and 9,716,000 Class A ordinary shares to AMTD IDEA Group, respectively.
| (e) | On March 8, 2021, the Company issued 8,500,000 Class A ordinary shares to AMTD Assets Alpha Group, a fellow subsidiary of the Company, and 8,500,000 Class A ordinary shares to AMTD Education Group, a fellow subsidiary of the Company, for cash considerations of US$85,000 and US$85,000, respectively.
| (f) | On February 23, 2022, 41,448,000 Class A ordinary shares of the Company held by AMTD IDEA Group were returned and canceled with 41,448,000 Class B ordinary shares issued to AMTD IDEA Group.
| (g) | During year ended April 30, 2023, the Company issued (i) 1,600,000 Class A ordinary shares to a third party investor, for cash considerations of US$100,000 , and (ii) 7,360,000 Class A ordinary shares as part of its initial public offering in July 2022 with net proceeds of US$129,186. The total shares issued during the year ended April 30, 2023 amounted to US$229,186, net of total issuance cost incurred.
| (h) | During the year ended April 30, 2023, the Company repurchased 616,346 Class B ordinary shares from the immediate holding company, amounting to US$318,882.
| (i) | The Company acquired 96.1% of the equity interest in AMTD Assets on February 6, 2023 for which the consideration is settled by 515,385 treasury shares — Class B ordinary shares. See note 14(a) for details.
| (j) | The number of Class A ordinary shares of the Company at April 30, 2023 included 38,710 unvested Class A ordinary shares as detailed in note 31. The outstanding and vested Class A ordinary shares of the Company at April 30, 2023 is 10,889,432 shares.

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