Property, Plant and Equipment

12 Months Ended

Apr. 30, 2012

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

5.     Property, Plant and Equipment

Property, plant and equipment consist of the following:

	April 30,
	2011			2012
	HK$			HK$
Property, plant and equipment:
Buildings		21,148			55,680
Plant and machineries		753,866			793,044
Furniture, fixtures and equipment		125,106			143,837
Leasehold improvements		8,070			8,379
Computer equipment		12,983			16,828
Motor vehicles		9,406			11,018
Moulds		23,477			22,714
		954,056			1,051,500
Accumulated depreciation and amortization		(497,971	)		(634,642	)
Construction in progress		94,994			107,279
Property, plant and equipment, net		551,079			524,137

As of April 30, 2011 and 2012, construction in progress mainly represents the new factory building and the staff dormitory located in Shenzhen under construction.

Depreciation and amortization of property, plant and equipment were HK$120,850, HK$142,089 and HK$155,668 during the years ended April 30, 2010, 2011 and 2012, respectively.

Property, plant and equipment recorded under capital leases consist of the following:

	April 30,
	2011			2012
	HK$			HK$
Property, plant and equipment recorded under capital leases:
Plant and machineries		32,803			5,362
Accumulated depreciation and amortization		(14,827	)		(3,915	)
Property, plant and equipment recorded under capital leases, net		17,976			1,447

Depreciation and amortization of property, plant and equipment recorded under capital leases were HK$9,251, HK$4,725 and HK$1,072 for the years ended April 30, 2010 and 2011 and 2012 respectively.