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v3.23.2

Consolidated Statements of Profit or Loss and Other Comprehensive Income - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Apr. 30, 2023 | Apr. 30, 2022 | [1] | Apr. 30, 2021 | [1]
Statement [Line Items] |  |  |
Revenue from contracts with customers | $ 33,066 | $ 25,271 | $ 25,251
Employee benefits expense | (9,868) | (9,293) | (6,193)
Advertising and promotion expense | (655) | (522) | (328)
Premises and office expenses | (996) | (741) | (674)
Legal and professional fee | (2,891) | (3,010) | (883)
Depreciation and amortization | (1,988) | (846) | (631)
Finance costs | (1,195) | 0 | 0
Other expenses | (2,439) | (405) | (430)
Changes in fair value on financial assets measured at fair value through profit or loss ("FVTPL") | 15,386 | 16,940 | 9,063
Other income | 16,052 | 867 | 171
Other gains and losses, net | 153 | 609 | (39)
Profit before tax | 44,625 | 28,870 | 25,307
Income tax expense | (4,485) | (3,030) | (3,173)
Profit for the year | 40,140 | 25,840 | 22,134
Items that will not be reclassified to profit or loss: |  |  |
Exchange differences on translation from functional currency to presentation currency | (257) | (4,145) | (574)
Surplus on revaluation of hotel properties | 1,145 | 0 | 0
Other comprehensive income that will not be reclassified to profit or loss, net of tax | 888 | (4,145) | (574)
Item that may be reclassified subsequently to profit or loss: |  |  |
Exchange differences arising on translation of foreign operations | (920) | (106) | 107
Share of other comprehensive expense of joint ventures | (84) | 0 | 0
Other comprehensive income that may be reclassified subsequently to profit or loss, net of tax | (1,004) | (106) | 107
Other comprehensive expense for the year | (116) | (4,251) | (467)
Total comprehensive income for the year | 40,024 | 21,589 | 21,667
Profit (loss) for the year attributable to: |  |  |
- Owners of the Company | 41,737 | 27,493 | 22,937
- Non-controlling interests | (1,597) | (1,653) | (803)
Profit for the year | 40,140 | 25,840 | 22,134
Total comprehensive income (expense) for the year attributable to: |  |  |
- Owners of the Company | 41,513 | 23,294 | 22,421
- Non-controlling interests | (1,489) | (1,705) | (754)
Total comprehensive income for the year | $ 40,024 | $ 21,589 | $ 21,667
Earnings per share |  |  |
- Basic (US$) | $ 0.56 | $ 0.41 | $ 0.43
- Diluted (US$) | $ 0.56 | $ 0.41 | $ 0.43
[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 profit (loss) from continuing and discontinued operations attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph 12 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_12_e&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 81B -Subparagraph a -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_81B_a_i&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The profit (loss) from continuing and discontinued operations attributable to owners of the parent. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 81B -Subparagraph a -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_81B_a_ii&doctype=Standard -URIDate 2022-03-24 + Details
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