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v3.23.2

Property, Plant And Equipment (Tables) | 12 Months Ended
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Apr. 30, 2023
Disclosure of detailed information about property, plant and equipment [abstract] |
Summary of detailed information about property, plant and equipment |
|  | Hotel properties |  |  | Computer equipment |  |  | Total |
|  | US$ |  |  | US$ |  |  | US$ |
COST OR REVALUATION |  |  |  |  |  |  |  |  |  |  |  |
At May 1, 2021 |  |  | — |  |  |  | 26 |  |  |  | 26 |
Additions |  |  | — |  |  |  | 6 |  |  |  | 6 |
Exchange realignment |  |  | — |  |  |  | (1 | ) |  |  | (1 | )
At April 30, 2022 |  |  | — |  |  |  | 31 |  |  |  | 31 |
Additions |  |  | — |  |  |  | 2 |  |  |  | 2 |
Acquired on acquisition of subsidiaries (note 14(a)) |  |  | 239,867 |  |  |  | — |  |  |  | 239,867 |
Reclassified as held for sale (note 15) |  |  | — |  |  |  | (9 | ) |  |  | (9 | )
Exchange realignment |  |  | (1,273 | ) |  |  | — |  |  |  | (1,273 | )
At April 30, 2023 |  |  | 238,594 |  |  |  | 24 |  |  |  | 238,618 |
ACCUMULATED DEPRECIATION |  |  |  |  |  |  |  |  |  |  |  |
At May 1, 2021 |  |  | — |  |  |  | 6 |  |  |  | 6 |
Provided for the year |  |  | — |  |  |  | 9 |  |  |  | 9 |
Exchange realignment |  |  | — |  |  |  | — |  |  |  | — |
At April 30, 2022 |  |  | — |  |  |  | 15 |  |  |  | 15 |
Provided for the year |  |  | 1,145 |  |  |  | 10 |  |  |  | 1,155 |
Elimination on revaluation |  |  | (1,145 | ) |  |  | — |  |  |  | (1,145 | )
Reclassified as held for sale (note 15) |  |  | — |  |  |  | (6 | ) |  |  | (6 | )
Exchange realignment |  |  | — |  |  |  | (1 | ) |  |  | (1 | )
At April 30, 2023 |  |  | — |  |  |  | 18 |  |  |  | 18 |
CARRYING VALUES |  |  |  |  |  |  |  |  |  |  |  |
At April 30, 2022 |  |  | — |  |  |  | 16 |  |  |  | 16 |
At April 30, 2023 |  |  | 238,594 |  |  |  | 6 |  |  |  | 238,600 |
Summary of estimated useful lives of property plant and equipment explanatory | The property, plant and equipment are depreciated on a straight-line basis over their estimated useful lives as follow s:
Computer equipment |  | 5 years
Hotel properties |  | Over the shorter of the useful life ranged 40-75 years and the remaining lease terms

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