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Income Tax Expense - Summary Of Effective Income Tax Rate Reconciliation (Detail) - USD ($)
$ in Thousands
12 Months Ended
Apr. 30, 2023
Apr. 30, 2022
Apr. 30, 2021
Disclosure of Effective Income Tax Rate Reconciliation [Line Items]      
Profit before tax $ 44,625 $ 28,870 [1] $ 25,307 [1]
Tax at the domestic income tax rate of 16.5% 7,363 4,764 4,176
Tax effect of income not taxable for tax purpose (3,070) (3,168) (2,156)
Tax effect of expenses not deductible for tax purpose 51 1,010 968
Tax effect of share of losses of joint ventures 66 0 0
Tax effect of tax losses not recognized 400 457 202
Utilization of tax losses previously not recognized (298) 0 0
Overprovision in prior years (5) (36) (3)
Effect of different tax rates of subsidiaries operating in other jurisdictions (20) 3 (9)
Others (2) 0 (5)
Income tax expense for the year $ 4,485 $ 3,030 [1] $ 3,173 [1]
[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.