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Income Tax Expense - Summary of income Tax Expenses (Detail) - USD ($) $ in Thousands | 12 Months Ended
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Apr. 30, 2023 | Apr. 30, 2022 | Apr. 30, 2021
Hong Kong Profits Tax |  |  |  |  |
- Current tax | $ 4,630 | $ 3,207 |  | $ 3,282 |
- Overprovision in prior years | (5) | (36) |  | (3) |
Deferred tax (note 25) | (140) | (141) |  | (106) |
Income tax expense for the year | $ 4,485 | $ 3,030 | [1] | $ 3,173 | [1]
[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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