XML 15 R2.htm IDEA: XBRL DOCUMENT v3.23.2
Consolidated Statements of Profit or Loss and Other Comprehensive Income - USD ($)
$ in Thousands
12 Months Ended
Apr. 30, 2023
Apr. 30, 2022
[1]
Apr. 30, 2021
[1]
Statement [Line Items]      
Revenue from contracts with customers $ 33,066 $ 25,271 $ 25,251
Employee benefits expense (9,868) (9,293) (6,193)
Advertising and promotion expense (655) (522) (328)
Premises and office expenses (996) (741) (674)
Legal and professional fee (2,891) (3,010) (883)
Depreciation and amortization (1,988) (846) (631)
Finance costs (1,195) 0 0
Other expenses (2,439) (405) (430)
Changes in fair value on financial assets measured at fair value through profit or loss ("FVTPL") 15,386 16,940 9,063
Other income 16,052 867 171
Other gains and losses, net 153 609 (39)
Profit before tax 44,625 28,870 25,307
Income tax expense (4,485) (3,030) (3,173)
Profit for the year 40,140 25,840 22,134
Items that will not be reclassified to profit or loss:      
Exchange differences on translation from functional currency to presentation currency (257) (4,145) (574)
Surplus on revaluation of hotel properties 1,145 0 0
Other comprehensive income that will not be reclassified to profit or loss, net of tax 888 (4,145) (574)
Item that may be reclassified subsequently to profit or loss:      
Exchange differences arising on translation of foreign operations (920) (106) 107
Share of other comprehensive expense of joint ventures (84) 0 0
Other comprehensive income that may be reclassified subsequently to profit or loss, net of tax (1,004) (106) 107
Other comprehensive expense for the year (116) (4,251) (467)
Total comprehensive income for the year 40,024 21,589 21,667
Profit (loss) for the year attributable to:      
- Owners of the Company 41,737 27,493 22,937
- Non-controlling interests (1,597) (1,653) (803)
Profit for the year 40,140 25,840 22,134
Total comprehensive income (expense) for the year attributable to:      
- Owners of the Company 41,513 23,294 22,421
- Non-controlling interests (1,489) (1,705) (754)
Total comprehensive income for the year $ 40,024 $ 21,589 $ 21,667
Earnings per share      
- Basic (US$) $ 0.56 $ 0.41 $ 0.43
- Diluted (US$) $ 0.56 $ 0.41 $ 0.43
[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.