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Income Tax Expense (Tables) | 12 Months Ended
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Apr. 30, 2023
Text Block [Abstract] |
Summary of income Tax Expenses |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | US$ |  |  | US$ |  |  | US$ |
Hong Kong Profits Tax |  |  |  |  |  |  |  |  |  |  |  |
- Current tax |  |  | 3,282 |  |  |  | 3,207 |  |  |  | 4,630 |
- Overprovision in prior years |  |  | (3 | ) |  |  | (36 | ) |  |  | (5 | )
Deferred tax (note 25) |  |  | (106 | ) |  |  | (141 | ) |  |  | (140 | )
|  |  | 3,173 |  |  |  | 3,030 |  |  |  | 4,485 |
Summary Of Effective Income Tax Rate Reconciliation | The income tax expense for the year can be reconciled to the profit before tax per the consolidated statements of profit or loss and other comprehensive income as follows:
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | US$ |  |  | US$ |  |  | US$ |
Profit before tax |  |  | 25,307 |  |  |  | 28,870 |  |  |  | 44,625 |
Tax at the domestic income tax rate of 16.5% |  |  | 4,176 |  |  |  | 4,764 |  |  |  | 7,363 |
Tax effect of income not taxable for tax purpose |  |  | (2,156 | ) |  |  | (3,168 | ) |  |  | (3,070 | )
Tax effect of expenses not deductible for tax purpose |  |  | 968 |  |  |  | 1,010 |  |  |  | 51 |
Tax effect of share of losses of joint ventures |  |  | — |  |  |  | — |  |  |  | 66 |
Tax effect of tax losses not recognized |  |  | 202 |  |  |  | 457 |  |  |  | 400 |
Utilization of tax losses previously not recognized |  |  | — |  |  |  | — |  |  |  | (298 | )
Overprovision in prior years |  |  | (3 | ) |  |  | (36 | ) |  |  | (5 | )
Effect of different tax rates of subsidiaries operating in other jurisdictions |  |  | (9 | ) |  |  | 3 |  |  |  | (20 | )
Others |  |  | (5 | ) |  |  | — |  |  |  | (2 | )
Income tax expense for the year |  |  | 3,173 |  |  |  | 3,030 |  |  |  | 4,485 |

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