Acquisitions Of Subsidiaries (Tables)

12 Months Ended

Apr. 30, 2023

Disclosure Of Acquisition Of Subsidiary [Line Items]

Summary of Assets Acquired and Liabilities recognized at the Date of Acquisition

Assets acquired and liabilities recognized at the date of acquisition:

	US$
Property, plant and equipment		4
Intangible asset		5,836
Accounts, deposits and other receivables		38
Cash and cash equivalents		5,673
Accounts and other payables		(2,398	)
Deferred tax liability		(992	)
		8,161

Summary of Goodwill Arising on Acquisition

Goodwill arising on acquisition:

	US$
Consideration transferred		11,725
Plus: non-controlling interests (49% in PolicyPal)		4,002
Less: net assets acquired		(8,161	)
Goodwill arising on acquisition		7,566

Summary of Cash Inflow on Acquisition

Net cash inflow on acquisition of PolicyPal:

	US$
Cash consideration paid		(3,000	)
Add: cash and cash equivalents balances acquired		5,673
		2,673

Summary of Consideration Transferred

Consideration transferred:

	US$
Cash		3,000
Ordinary shares of the Company		8,725
Total		11,725

Summary of detailed information about reserve arising on acquisition

Reserves arising on acquisition:
Consideration transferred	266,647
Plus: non-controlling interests of AMTD Assets	4,651
Plus: non-controlling interests of AMTD Assets’ subsidiaries	57,479
Less: recognized amounts of net assets acquired	(175,085	)
	153,692

AMTD Assets [Member]

Disclosure Of Acquisition Of Subsidiary [Line Items]

Summary of Assets Acquired and Liabilities recognized at the Date of Acquisition

Assets acquired and liabilities recognized at the date of acquisition:

	US$
Interests in joint ventures		98,694
Property, plant and equipment		239,867
Cash and cash equivalents		3,860
Accounts receivable		527
Prepayments, deposits and other receivables		20,365
Amount due from a non-controlling shareholder		637
Accounts payable		(311	)
Other payables and accruals		(1,581	)
Contract liabilities		(688	)
Bank borrowings		(50,849	)
Amount due to a non-controlling shareholder		(53,464	)
Amount due to AMTD Group		(81,972	)
		175,085

Summary of Cash Inflow on Acquisition

Net cash inflow on acquisition of AMTD Assets:

Cash consideration paid	—
Add: cash and cash equivalent balances acquired	3,860
	3,860