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Income Tax Expense - Summary Of Effective Income Tax Rate Reconciliation (Detail) - USD ($) $ in Thousands | 12 Months Ended
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Apr. 30, 2023 | Apr. 30, 2022 | Apr. 30, 2021
Disclosure of Effective Income Tax Rate Reconciliation [Line Items] |  |  |  |  |
Profit before tax | $ 44,625 | $ 28,870 | [1] | $ 25,307 | [1]
Tax at the domestic income tax rate of 16.5% | 7,363 | 4,764 |  | 4,176 |
Tax effect of income not taxable for tax purpose | (3,070) | (3,168) |  | (2,156) |
Tax effect of expenses not deductible for tax purpose | 51 | 1,010 |  | 968 |
Tax effect of share of losses of joint ventures | 66 | 0 |  | 0 |
Tax effect of tax losses not recognized | 400 | 457 |  | 202 |
Utilization of tax losses previously not recognized | (298) | 0 |  | 0 |
Overprovision in prior years | (5) | (36) |  | (3) |
Effect of different tax rates of subsidiaries operating in other jurisdictions | (20) | 3 |  | (9) |
Others | (2) | 0 |  | (5) |
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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