SUNWIN INTERNATIONAL NEUTRACEUTICALS, INC. AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS (USD $)	Oct. 31, 2011	Apr. 30, 2011
CURRENT ASSETS:
Cash	$ 7,994,100	$ 10,563,413
Accounts receivable, net of allowance for doubtful accounts of $1,164,678 and $1,098,240, respectively	2,028,933	2,080,332
Accounts receivable - related party	688,870	204,664
Notes receivable	523,699	505,260
Inventories, net	4,282,908	3,327,914
Prepaid taxes	4,873	43,359
Prepaid expenses and other current assets	1,349,213	62,664
Total Current Assets	16,872,596	16,787,606
Property and equipment, net	13,353,426	13,967,964
Land use rights	2,336,515	2,303,112
Total Assets	32,562,537	33,058,682
CURRENT LIABILITIES:
Accounts payable and accrued expenses	3,271,897	2,495,776
Taxes payable	28,312	118,351
Derivative liability	5,203	5,203
Total Current Liabilities	3,305,412	2,619,330
STOCKHOLDERS' EQUITY:
Common stock, $.001 par value, 200,000,000 shares authorized; 156,856,137 and 155,522,809 shares issued and outstanding	156,856	155,523
Additional paid-in capital	30,941,122	28,390,279
(Accumulated deficit) retained earnings	(6,881,176)	(4,477,522)
Accumulated other comprehensive income	5,040,323	4,262,044
Total Sunwin International Neutraceuticals, Inc. stockholders' equity	29,257,125	28,330,324
Noncontrolling interest		2,109,028
Total Stockholders' Equity	29,257,125	30,439,352
Total Liabilities and Stockholders' Equity	$ 32,562,537	$ 33,058,682