Property, Plant And Equipment (Tables)

12 Months Ended

Apr. 30, 2023


	Hotel properties			Computer equipment			Total
	US$			US$			US$
COST OR REVALUATION
At May 1, 2021		—			26			26
Additions		—			6			6
Exchange realignment		—			(1	)		(1	)

At April 30, 2022		—			31			31
Additions		—			2			2
Acquired on acquisition of subsidiaries (note 14(a))		239,867			—			239,867
Reclassified as held for sale (note 15)		—			(9	)		(9	)
Exchange realignment		(1,273	)		—			(1,273	)

At April 30, 2023		238,594			24			238,618

ACCUMULATED DEPRECIATION
At May 1, 2021		—			6			6
Provided for the year		—			9			9
Exchange realignment		—			—			—

At April 30, 2022		—			15			15
Provided for the year		1,145			10			1,155
Elimination on revaluation		(1,145	)		—			(1,145	)
Reclassified as held for sale (note 15)		—			(6	)		(6	)
Exchange realignment		—			(1	)		(1	)

At April 30, 2023		—			18			18

CARRYING VALUES
At April 30, 2022		—			16			16

At April 30, 2023		238,594			6			238,600

The

property, plant and equipment are depreciated on a straight-line basis over their estimated useful lives as


Computer equipment		5 years
Hotel properties		Over the shorter of the useful life ranged 40-75 years and the remaining lease terms