Operating Segment and Geographical Information

12 Months Ended

Apr. 30, 2012

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]

18.   Operating Segment and Geographical Information

The Company uses the management approach model for segment reporting. The management approach model is based on the way a company's management organizes segments within the company for making operating decisions and assessing performance. The Company consists of one reportable business segment which is provision of integrated plastic manufacturing services. All of the Company’s sales are from the manufacturing processes which are conducted in PRC. The Company’s sales to customers by geographic destination are analyzed as follows:

	Year ended April 30,
	2010		2011		2012
	HK$		HK$		HK$
Asia-Pacific Region		802,953		852,062		742,327
Europe		157,552		466,315		542,410
The United States		6,250		5,156		6,486
		966,755		1,323,533		1,291,223

The location of the Company’s identifiable assets is as follows:

	April 30,
	2011		2012
	HK$		HK$
PRC		738,410		723,210
Hong Kong		459,557		459,029
Macau		3,960		8,348
Thailand		-		3,142
		1,201,927		1,193,729