No definition available.

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- Definition

The amount of profit (loss) for a period before deducting tax expense. [Refer: Profit (loss)]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2022-03-24
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+ Details

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- Definition

The applicable income tax rate.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2022-03-24
-Paragraph 81
-Subparagraph c
-Clause ii
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+ Details

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- Definition

The amount of unused tax losses for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax losses [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2022-03-24
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-URIDate 2022-03-24

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Income Tax Expense - Additional Information (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Apr. 30, 2023 HKD ($)	Apr. 30, 2022 HKD ($)	Apr. 30, 2021 HKD ($)	Apr. 30, 2023 USD ($)	Apr. 30, 2022 USD ($)
Statement [Line Items]
Applicable tax rate	16.50%
Unused tax losses for which no deferred tax asset recognised				$ 60,865	$ 1,806
Hongkong [member] \| First Tier Profit Regime [Member]
Statement [Line Items]
Accounting profit		$ 2,000
Applicable tax rate		8.25%
Hongkong [member] \| Second Tier Profit Regime [Member]
Statement [Line Items]
Accounting profit		$ 2,000
Applicable tax rate		16.50%
Hongkong [member] \| Not Qualifying For The TwoTiered Profits Tax Rates Regime [Member]
Statement [Line Items]
Applicable tax rate		16.50%
Singapore CIT [Member]
Statement [Line Items]
Accounting profit	$ 0	$ 0	$ 0
Applicable tax rate	17.00%
CANADA
Statement [Line Items]
Accounting profit	$ 0
Applicable tax rate	33.00%