XML 56 R43.htm IDEA: XBRL DOCUMENT
v3.23.2

Revenue (Tables) | 12 Months Ended
--- | ---
Apr. 30, 2023
Text Block [Abstract] |
Summary of Disaggregation of Revenue from Contracts with Customers |
| (i) | Disaggregation of revenue from contracts with customers
Year ended April 30, 2021
Segments |  | Digital solutions services— non financial services |  |  | Digital solutions services— financial services |  |  | Digital media, content, and marketing services and others |  |  | Total |
|  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |
Types of services |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Digital solutions services—non financial services |  |  | 23,740 |  |  |  | — |  |  |  | — |  |  |  | 23,740 |
Digital solutions services—financial services |  |  | — |  |  |  | 1,511 |  |  |  | — |  |  |  | 1,511 |
Total |  |  | 23,740 |  |  |  | 1,511 |  |  |  | — |  |  |  | 25,251 |
Timing of revenue recognition |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
A point in time |  |  | — |  |  |  | 1,511 |  |  |  | — |  |  |  | 1,511 |
Over time |  |  | 23,740 |  |  |  | — |  |  |  | — |  |  |  | 23,740 |
Total |  |  | 23,740 |  |  |  | 1,511 |  |  |  | — |  |  |  | 25,251 |
Year ended April 30, 2022
Segments |  | Digital solutions services— non financial services |  |  | Digital solutions services— financial services |  |  | Digital media, content, and marketing services and others |  |  | Total |
|  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |
Types of services |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Digital solutions services—non financial services |  |  | 23,689 |  |  |  | — |  |  |  | — |  |  |  | 23,689 |
Digital solutions services—financial services |  |  | — |  |  |  | 1,514 |  |  |  | — |  |  |  | 1,514 |
Digital media, content, and marketing services |  |  | — |  |  |  | — |  |  |  | 68 |  |  |  | 68 |
Total |  |  | 23,689 |  |  |  | 1,514 |  |  |  | 68 |  |  |  | 25,271 |
Timing of revenue recognition |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
A point in time |  |  | — |  |  |  | 1,514 |  |  |  | — |  |  |  | 1,514 |
Over time |  |  | 23,689 |  |  |  | — |  |  |  | 68 |  |  |  | 23,757 |
Total |  |  | 23,689 |  |  |  | 1,514 |  |  |  | 68 |  |  |  | 25,271 |
Year ended April 30, 2023
Segments |  | Digital solutions services— non financial services |  |  | Digital solutions services— financial services |  |  | Hotel operations, hospitality and VIP services |  |  | Digital media, content, and marketing services and others |  |  | Total |
|  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |
Types of services |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Digital solutions services—non financial services |  |  | 28,037 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 28,037 |
Digital solutions services—financial services |  |  | — |  |  |  | 1,540 |  |  |  | — |  |  |  | — |  |  |  | 1,540 |
Digital media, content, and marketing services |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,294 |  |  |  | 1,294 |
Hotel operations, hospitality and VIP services |  |  | — |  |  |  | — |  |  |  | 2,195 |  |  |  | — |  |  |  | 2,195 |
Total |  |  | 28,037 |  |  |  | 1,540 |  |  |  | 2,195 |  |  |  | 1,294 |  |  |  | 33,066 |
Timing of revenue recognition |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
A point in time |  |  | — |  |  |  | 1,540 |  |  |  | — |  |  |  | — |  |  |  | 1,540 |
Over time |  |  | 28,037 |  |  |  | — |  |  |  | 2,195 |  |  |  | 1,294 |  |  |  | 31,526 |
Total |  |  | 28,037 |  |  |  | 1,540 |  |  |  | 2,195 |  |  |  | 1,294 |  |  |  | 33,066 |
Summary of Transaction Price Allocated to the Remaining Performance Obligation for Contracts with Customers | The expected timing of recognizing revenue for the transaction price allocated to the remaining performance obligations (unsatisfied or partially unsatisfied) of other services as at April 30, 2022 and 2023 are as follows:
|  | Digital solutions services— non financial services |  |  | Hotel operations, hospitality and VIP services |  |  | Digital media, content, and marketing services |  |  | Total |
|  | 2022 |  |  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |  |  | 2023 |
|  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |
Within one year |  |  | 8,676 |  |  |  | 26,883 |  |  |  | — |  |  |  | 493 |  |  |  | — |  |  |  | 1,500 |  |  |  | 8,676 |  |  |  | 28,876 |
More than one year but not more than two years |  |  | 678 |  |  |  | 7,302 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 250 |  |  |  | 678 |  |  |  | 7,552 |
|  |  | 9,354 |  |  |  | 34,185 |  |  |  | — |  |  |  | 493 |  |  |  | — |  |  |  | 1,750 |  |  |  | 9,354 |  |  |  | 36,428 |

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 the disaggregation of revenue from contracts with customers. [Refer: Revenue from contracts with customers] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2022-03-24 -Paragraph 114 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2022-en-r&anchor=para_114&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the transaction price allocated to the remaining performance obligations in contracts with customers. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2022-03-24 -Paragraph 120 -Subparagraph b -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2022-en-r&anchor=para_120_b_i&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration