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Consolidated Statements of Changes in Equity - USD ($)
$ in Thousands
Total
Issued capital [member]
Share premium [member]
Treasury shares [member]
Share-based payment reserve [member]
Exchange Reserve [Member]
Property Revaluation Reserve [Member]
Other reserve [member]
Retained earnings [member]
Equity [member]
Non-controlling interests [member]
Beginning Balance at Apr. 30, 2020   $ 5 $ 128,214 $ 0 $ 0 $ 0 $ 0 $ 16,656 $ 19,530 $ 164,405 $ 0
Beginning Balance at Apr. 30, 2020 $ 164,405                   0
Issuance of shares 173,698 2 173,696             173,698  
Total comprehensive (expense) income for the year 21,667 [1]         (516)     22,937 22,421 (754)
Profit (loss) for the year 22,134 [1]               22,937 22,937 (803)
Exchange differences arising on translation (467)         (516)       (516) 49
Surplus on revaluation of hotel properties [1] 0                    
Acquisition of subsidiaries 12,727   8,725             8,725 4,002
Share-based compensation 120       120         120  
Ending Balance at Apr. 30, 2021   7 310,635 0 120 (516) 0 16,656 42,467 369,369 3,248
Ending Balance at Apr. 30, 2021 372,617                   3,248
Total comprehensive (expense) income for the year 21,589 [1]         (4,199)     27,493 23,294 (1,705)
Profit (loss) for the year 25,840 [1]               27,493 27,493 (1,653)
Exchange differences arising on translation (4,251)         (4,199)       (4,199) (52)
Surplus on revaluation of hotel properties [1] 0                    
Issuance of shares by a non-wholly owned subsidiary 101             44   44 57
Share-based compensation 1,138       224         224 914
Ending Balance at Apr. 30, 2022 392,931 [1] 7 310,635 0 344 (4,715) 0 16,700 69,960 392,931 2,514
Ending Balance at Apr. 30, 2022 395,445 [1]                   2,514
Issuance of shares 229,186 1 229,185             229,186  
Total comprehensive (expense) income for the year 40,024         (783) 559   41,737 41,513 (1,489)
Profit (loss) for the year 40,140               41,737 41,737 (1,597)
Exchange differences arising on translation (1,177)         (702)       (702) (475)
Surplus on revaluation of hotel properties 1,145           559     559 586
Share of other comprehensive expense of joint ventures (84)         (81)       (81) (3)
Acquisition of subsidiaries                     62,130
Repurchase of shares of the Company (318,882)     (318,882)           (318,882)  
Acquisition of subsidiaries under common control 175,085     266,647       (153,692)   112,955 62,130
Share-based compensation 244       244         244  
Ending Balance at Apr. 30, 2023 457,947 $ 8 $ 539,820 $ (52,235) $ 588 $ (5,498) $ 559 $ (136,992) $ 111,697 $ 457,947 63,155
Ending Balance at Apr. 30, 2023 $ 521,102                   $ 63,155
[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.