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Assets Classified As Held For Sale/ Liabilities Associated With Assets Classified As Held For Sale &#8211; Summary of Assets And Liabilities Classified As Held For Sale (Detail) - USD ($) $ in Thousands | Apr. 30, 2023 | Apr. 30, 2022 | May 01, 2021 | [1] | Apr. 30, 2021 | Apr. 30, 2020 | [1]
--- | --- | --- | --- | --- | --- | --- | ---
Disclosure Of Assets And Liabilities Classified As Held For Sale [Line Items] |  |  |  |  |  |  |
Goodwill | $ 0 | $ 7,477 | [1] | $ 7,557 | $ 7,557 |  |
Property, plant and equipment | 238,600 | 16 | [1] | 20 |  |  |
Intangible assets | 311 | 4,640 | [1] | 5,205 |  |  |
Fiduciary bank balances | 785 | 1,487 | [1] | 1,874 |  |  |
Cash and cash equivalents | 152,930 | 14,337 | [1] | 53,631 | $ 53,631 | [1] | $ 25,317
Total assets classified as held for sale | 307,422 | 379,242 | [1] | 342,356 |  |  |
Client's monies held on trust | 428 | 847 | [1] | 1,173 |  |  |
Other payables and accruals | 3,253 | 3,447 |  |  |  |  |
Deferred tax liability | 0 | (735) | [1] | (885) |  |  |
Total liabilities associated with assets classified as held for sale | (138,513) | $ (13,648) | [1] | $ (17,488) |  |  |
Disposal groups classified as held for sale [member] |  |  |  |  |  |  |
Disclosure Of Assets And Liabilities Classified As Held For Sale [Line Items] |  |  |  |  |  |  |
Goodwill | 7,484 |  |  |  |  |  |
Property, plant and equipment | 3 |  |  |  |  |  |
Intangible assets | 3,505 |  |  |  |  |  |
Accounts and other receivables | 27 |  |  |  |  |  |
Prepayments, deposits and other receivables | 1 |  |  |  |  |  |
Fiduciary bank balances | 330 |  |  |  |  |  |
Cash and cash equivalents | 731 |  |  |  |  |  |
Total assets classified as held for sale | 12,081 |  |  |  |  |  |
Client's monies held on trust | (23) |  |  |  |  |  |
Other payables and accruals | (408) |  |  |  |  |  |
Deferred tax liability | (599) |  |  |  |  |  |
Total liabilities associated with assets classified as held for sale | $ (1,030) |  |  |  |  |  |
[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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