Operating Segments (Tables)

12 Months Ended

Apr. 30, 2023

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Summary of Operating and Reportable Segments

The following is an analysis of the Group’s revenues and results by operating and reportable segments:

For the year ended April 30, 2021

	Digital solutions services— non financial services		Digital solutions services— financial services		Digital media, content, and marketing services and others		Consolidated
	US$		US$		US$		US$
Segment revenues
Revenue from external customers		22,777		1,438		—		24,215
Revenue from related parties		963		73		—		1,036
		23,740		1,511		—		25,251
Changes in fair value on financial assets measured at FVTPL		—		—		9,063		9,063
Segment profits		18,605		140		9,130		27,875
Unallocated:
Other gains and losses								(39	)
Corporate expenses								(2,529	)
Profit before tax								25,307

For the year ended April 30, 2022

	Digital solutions services— non financial services		Digital solutions services— financial services		Digital media, content, and marketing services and others		Consolidated
	US$		US$		US$		US$
Segment revenues
Revenue from external customers		22,047		1,430		68		23,545
Revenue from related parties		1,642		84		—		1,726
		23,689		1,514		68		25,271
Changes in fair value on financial assets measured at FVTPL		—		—		16,940		16,940
Segment profits		17,527		122		17,491		35,140
Unallocated:
Other income								4
Other gains and losses								609
Corporate expenses								(6,883	)
Profit before tax								28,870

For the year ended April 30, 2023

	Digital solutions services— non financial services		Digital solutions services— financial services		Hotel operations, hospitality and VIP services			Digital media, content, and marketing services and others		Consolidated
	US$		US$		US$			US$		US$
Segment revenues
Revenue from external customers		25,869		1,480		2,195			1,294		30,838
Revenue from related parties		2,168		60		—			—		2,228
		28,037		1,540		2,195			1,294		33,066
Changes in fair value on financial assets measured at FVTPL		—		—		—			15,386		15,386
Segment profits/(losses)		21,470		87		(1,858	)		19,287		38,986
Unallocated:
Other income											13,330
Other gains and losses											153
Corporate expenses											(7,844	)
Profit before tax											44,625

Summary of Revenue from Customers

Revenue from customers of the corresponding years contributing over 10% of the total sales of the Group are as follows:

	2021			2022			2023
	US$			US$			US$
Customer A1		2,838			N/A	3		N/A	3
Customer B1		N/A	3		2,566			N/A	3
Customer C2		N/A	3		N/A	3		4,673

1  Revenue from digital solutions services—non financial services segment

2  Revenue from digital solutions services—non financial services segment and digital media, content, and marketing services and others segment

3  Revenue by this customer is less than 10% of the total revenue