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Income Tax Expense (Tables)
 12 Months Ended
Apr. 30, 2023
Text Block [Abstract]  
Summary of income Tax Expenses
 
     2021     2022     2023  
     US$     US$     US$  
Hong Kong Profits Tax
                         
- Current tax
      3,282       3,207       4,630  
- Overprovision in prior years
      (3 )      (36 )      (5 ) 
Deferred tax (note 25)
      (106 )      (141 )      (140 ) 
    
 
 
    
 
 
    
 
 
  
       3,173       3,030       4,485  
    
 
 
    
 
 
    
 
 
  
Summary Of Effective Income Tax Rate Reconciliation
The income tax expense for the year can be reconciled to the profit before tax per the consolidated statements of profit or loss and other comprehensive income as follows:
 
     2021     2022     2023  
     US$     US$     US$  
Profit before tax
      25,307       28,870       44,625  
    
 
 
    
 
 
    
 
 
  
Tax at the domestic income tax rate of 16.5%
      4,176       4,764       7,363  
Tax effect of income not taxable for tax purpose
      (2,156 )      (3,168 )      (3,070 ) 
Tax effect of expenses not deductible for tax purpose
      968       1,010       51  
Tax effect of share of losses of joint ventures
      —         —         66  
Tax effect of tax losses not recognized
      202       457       400  
Utilization of tax losses previously not recognized
      —         —         (298 ) 
Overprovision in prior years
      (3 )      (36 )      (5 ) 
Effect of different tax rates of subsidiaries operating in other jurisdictions
      (9 )      3       (20 )
Others
      (5 )      —         (2 ) 
    
 
 
    
 
 
    
 
 
  
Income tax expense for the year
      3,173       3,030       4,485