XML 45 R32.htm IDEA: XBRL DOCUMENT
v3.23.2

Non-Controlling Interests | 12 Months Ended
--- | ---
Apr. 30, 2023
Disclosure Of Non Controlling Interest [Abstract] |
Non-Controlling Interests |
27. | NON-CONTROLLING INTERESTS
|  | Share of net assets of subsidiaries |
|  | US$ |
At May 1, 2020 |  |  | — |
Loss for the year attributable to non-controlling interests |  |  | (803 | )
Exchange differences arising on translation |  |  | 49 |
Non-controlling interests arising on the acquisition of subsidiaries (note 14(b)) |  |  | 4,002 |
At April 30, 2021 |  |  | 3,248 |
Loss for the year attributable to non-controlling interests |  |  | (1,653 | )
Exchange differences arising on translation |  |  | (52 | )
Issue of shares (note 26 ) |  |  | 57 |
Share-based compensation (note 31) |  |  | 914 |
At April 30, 2022 |  |  | 2,514 |
Loss for the year attributable to non-controlling interests |  |  | (1,597 | )
Exchange differences arising on translation |  |  | (475 | )
Surplus on revaluation of hotel properties |  |  | 586 |
Share of other comprehensive expense of joint ventures |  |  | (3 | )
Non-controlling interests arising on the acquisition of subsidiaries (note 14(a)) |  |  | 62,130 |
At April 30, 2023 |  |  | 63,155 |
Name of subsidiaries |  | Proportion of ownership interests and/or voting rights held by non- controlling interests |  |  | Loss allocated to non- controlling interests for the year |  |  | Non-controlling interests |
|  | 30/4/2022 |  |  | 30/4/2023 |  |  | 30/4/2022 |  |  | 30/4/2023 |  |  | 30/4/2022 |  |  | 30/4/2023 |
|  |  |  |  |  |  |  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |
Fine Cosmos Development Limited |  |  | — |  |  |  | 51 | % |  |  | — |  |  |  | (762 | ) |  |  | — |  |  |  | 25,315 |
RCC Holdings Limited and Hotel Versante Limited |  |  | — |  |  |  | 49 | % |  |  | — |  |  |  | (47 | ) |  |  | — |  |  |  | 33,772 |
Individually immaterial subsidiaries with non-controlling interests |  |  |  |  |  |  |  |  |  |  | (1,653 | ) |  |  | (788 | ) |  |  | 2,514 |  |  |  | 4,068 |
|  |  |  |  |  |  |  |  |  |  | (1,653 | ) |  |  | (1,597 | ) |  |  | 2,514 |  |  |  | 63,155 |
There are no sig n ificant restrictions on the ability of the Group to access or use assets and settle liabilities. Summarised financial information in respect of each of the Group’s subsidiaries that has material non-controlling interests is set out below. The summarised financial information below represents amounts before intragroup eliminations.
|  | As of April 30, 2023 |
|  | Fine Cosmos Development Limited |  |  | RCC Holdings Limited and Hotel Versante Limited |
|  | US$ |  |  | US$ |
Current assets |  |  | 4,330 |  |  |  | 1,666 |
Non-current assets |  |  | 171,977 |  |  |  | 69,374 |
Current liabilities |  |  | (126,670 | ) |  |  | (2,117 | )
Equity attributable to owners of the Company |  |  | 24,322 |  |  |  | 35,151 |
Non-controlling interests |  |  | 25,315 |  |  |  | 33,772 |
|  | February 6, 2023 to April 30, 2023 |
|  | Fine Cosmos Development Limited |  |  | RCC Holdings Limited and Hotel Versante Limited |
|  | US$ |  |  | US$ |
Revenue |  |  | 1,087 |  |  |  | 1,107 |
Expenses |  |  | (2,565 | ) |  |  | (1,199 | )
Loss for the period |  |  | (1,478 | ) |  |  | (92 | )
Loss attributable to owners of the Company |  |  | (716 | ) |  |  | (45 | )
Loss attributable to the non-controlling interests |  |  | (762 | ) |  |  | (47 | )
Loss for the period |  |  | (1,478 | ) |  |  | (92 | )

X
- Definition Disclosure in entirety of non controlling interests. + References No definition available. + Details
Name: | hkd_DisclosureInEntiretyOfNonControllingInterestsTextBlock
Namespace Prefix: | hkd_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of Non controlling interest. + References No definition available. + Details
Name: | hkd_DisclosureOfNonControllingInterestAbstract
Namespace Prefix: | hkd_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration