Inventories

12 Months Ended

Apr. 30, 2012

Inventory Disclosure [Abstract]

Inventory Disclosure [Text Block]

3.     Inventories

Inventories consist of the following:

	April 30,
	2011		2012
	HK$		HK$
Raw materials		45,419		35,519
Work in progress		43,127		60,241
Finished goods		29,187		32,627
		117,733		128,387

The Company made allowances of HK$5,571, HK$6,095 and HK$6,920 against the cost of inventories during the years ended April 30, 2010, 2011 and 2012 respectively based on the assessment of the lower of cost or market.