SUNWIN INTERNATIONAL NEUTRACEUTICALS, INC. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	6 Months Ended
	Oct. 31, 2011	Oct. 31, 2010
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (1,780,713)	$ (939,766)
Total loss from discontinued operations		(124,286)
Adjustments to reconcile net loss to net cash provided by operating activities
Depreciation expense	725,660	747,257
Gain on change in fair value of derivative liability		(6,634)
Amortization of land use right	27,493	26,040
Loss on disposition of property and equipment	674,675
Loss on equity investment		95,967
Stock issued in exchange for services	446,331	98,750
Allowance for doubtful accounts	37,000	261,905
Changes in operating assets and liabilities:
Accounts receivable and notes receivable	7,348	(455,280)
Accounts receivable - related party	(471,616)	114,789
Inventories	(854,439)	439,263
Prepaid expenses and other current assets	(1,265,601)	(123,256)
Tax receivable	39,029
Accounts payable and accrued expenses	725,478	1,044,026
Taxes payable	(116,612)	(20,515)
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	(1,805,967)	1,406,832
CASH FLOWS FROM INVESTING ACTIVITIES:
Cash used in equity acquisition	(626,125)
Proceeds from loan receivable	50,000
Increase in loan receivable	(7,373)
Purchases of property and equipment	(418,306)	(89,991)
NET CASH USED IN INVESTING ACTIVITIES	(1,001,804)	(89,991)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from exercise of warrants		112,449
NET CASH PROVIDED BY FINANCING ACTIVITIES		112,449
EFFECT OF EXCHANGE RATE CHANGES ON CASH	238,459	269,249
NET CHANGE IN CASH	(2,569,312)	1,698,539
Cash	10,563,413	10,416,522
Cash	7,994,100	12,115,061
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Shares cancelled in disposal of subsidiary		$ 3,674,716.00