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Income Tax Expense - Summary of income Tax Expenses (Detail) - USD ($)
$ in Thousands
12 Months Ended
Apr. 30, 2023
Apr. 30, 2022
Apr. 30, 2021
Hong Kong Profits Tax      
- Current tax $ 4,630 $ 3,207 $ 3,282
- Overprovision in prior years (5) (36) (3)
Deferred tax (note 25) (140) (141) (106)
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.