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Consolidated Statements of Financial Positions - USD ($)
$ in Thousands
Apr. 30, 2023
Apr. 30, 2022
 [1]
May 01, 2021
 [1]
Non-current assets:      
Goodwill $ 0 $ 7,477 $ 7,557
Property, plant and equipment 238,600 16 20
Intangible assets 311 4,640 5,205
Prepayments, deposits and other receivables 0 0 2,011
Financial assets at FVTPL 5,170 19,130 37,858
Interests in joint ventures 98,092 0 0
Total non-current assets 342,173 31,263 52,651
Current assets:      
Accounts receivable 9,803 5,039 8,941
Prepayments, deposits and other receivables 7,678 36,941 2,468
Amount due from AMTD Group (as defined in note 1) 126,444 321,438 275,442
Amount due from a non-controlling shareholder 539 0 0
Financial assets at FVTPL 9,243 0 0
Fiduciary bank balances 785 1,487 1,874
Cash and cash equivalents 152,930 14,337 53,631
Current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners 307,422 379,242 342,356
Assets classified as held for sale 12,081 0 0
Total current assets 319,503 379,242 342,356
Total assets 661,676 410,505 395,007
Current liabilities:      
Clients' monies held on trust 428 847 1,173
Accounts payable 493 10 14
Other payables and accruals 3,253 3,447 5,007
Bank borrowings 65,803 0 0
Amount due to a noncontrolling shareholder 53,803 0 0
Contract liabilities 10,162 5,291 5,038
Income tax payable 4,571 4,053 6,256
Current liabilities other than liabilities included in disposal groups classified as held for sale 138,513 13,648 17,488
Liabilities associated with assets classified as held for sale 1,030 0 0
Total current liabilities 139,543 13,648 17,488
Non-current liabilities:      
Contract liabilities 1,031 677 4,017
Deferred tax liability 0 735 885
Total non-current liabilities 1,031 1,412 4,902
Total liabilities 140,574 15,060 22,390
Capital and reserves:      
Share capital 8 7 7
Treasury shares (52,235) 0 0
Reserves 510,174 392,924 369,362
Equity attributable to owners of the Company 457,947 392,931 369,369
Non-controlling interests 63,155 2,514 3,248
Total equity 521,102 395,445 372,617
Total equity and liabilities $ 661,676 $ 410,505 $ 395,007
[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.