Items (Tables)

3 Months Ended

Jul. 31, 2014

Tables/Schedules

Earnings per Share Computation Table

	For Three Months Ended July 31,
	2014	2013
Numerator:
Net loss attributable to Sunwin Stevia International, Inc.	$         (504,204)	$         (585,374)
Numerator for basic EPS, loss applicable to common stock holders	$         (504,204)	$         (585,374)
Denominator:
Denominator for basic earnings per share - weighted average number of common shares outstanding	173,882,803	173,882,803
Stock awards, options, and warrants	-	-
Denominator for diluted earnings per share - adjusted weighted average outstanding average number of common shares outstanding	173,882,803		173,882,803
Basic and diluted loss per common share:
Loss per share - basic	$              (0.003)	$              (0.003)
Loss per share - diluted	$              (0.003)	$              (0.003)

Property and equipment table

(Estimated Life)	July 31, 2014 (unaudited)	April 30, 2014
Office Equipment (5-7 Years)	$                58,216	$          58,266
Auto and Trucks (10 Years)	928,262	929,042
Manufacturing Equipment (20 Years)	12,011,777	11,987,404
Buildings (20 Years)	10,294,687	10,303,529
Construction in Process	1,720,154	1,284,199
Gross Property and Equipment	25,013,096	24,562,440
Less: Accumulated Depreciation	(10,226,723)	(9,624,082)
Property and equipment, net	$        14,786,373	$  14,938,358

Schedule of Intangible Assets and Goodwill

(Estimated Life)	July 31, 2014 (unaudited)	April 30, 2014
Only Sweet name rights and related technologies (5 Years)	$      587,183	$      587,183
Distribution agreement and related distribution channels (5 Years)	1,038,691	1,038,691
Intangible assets, gross	1,625,874	1,625,874
Less: accumulated amortization	(623,253)	(541,959)
Intangible Assets, net	$   1,002,621	$   1,083,915

Land use right table

(Estimated Life)	July 31, 2014 (unaudited)	April 30, 2014
Land use right, gross (41-65 Years)	$   2,579,787	$   2,581,947
Less: accumulated amortization	(343,721)	(329,672)
Land use right, net	$   2,236,066	$   2,252,275

Schedule of due to related parties

	Pharmaceutical Corporation	Qufu Shengwang Import and Export	Total
Balance due to related parties, April 30, 2014	$     248,873	$      106,308	$     355,181
Working capital advances from related parties	0	91,377	91,377
Repayments	(64,813)	0	(64,813)
Effect of foreign currency exchange	(283)	0	(283)
Balance due to related parties, July 31, 2014	$     183,777	$      197,685	$     381,462

Schedule of Segment Reporting Information, by Segment

	Three Months Ended July 31,
	2014	2013
Revenues:
Chinese medicine – third party	$                   522,194	$             571,560
Chinese medicine – related party	0	0
Total Chinese medicine	522,194	$             571,560
Stevioside – third party	2,428,707	1,002,035
Stevioside – related party	885,608	1,143,311
Total Stevioside	3,314,315	2,145,346
Total segment and consolidated revenues	$                3,836,509	$          2,716,906
Interest income (expense):
Chinese medicine	$                           139	$                     144
Stevioside	(63,093)	(15,532)
Corporate and other	0	0
Total segment and consolidated interest expense	$                    (62,954)	$              (15,388)
Depreciation and amortization:
Chinese medicine	$                     20,608	$                          0
Stevioside	685,804	545,665
Corporate and other	0	0
Total segment and consolidated depreciation and amortization	$                   706,412	$             545,665
Income (loss) before income taxes:
Chinese medicine	$                     24,115	$                (8,858)
Stevioside	(459,138)	(623,506)
Corporate and other	(69,181)	46,990
Total consolidated loss before income taxes	$                  (504,204	$            (585,374

Schedule of Segment Asset

	July 31, 2014	April 30, 2014
Segment tangible assets:
Chinese medicine	$        637,914	$        605,918
Stevioside	14,148,459	14,332,440
Corporate and other	0	0
Total consolidated assets	$  14,786,373	$  14,938,358

Customer concentrations table

	Net Sales
	For the three months ended July 31, 2014		For the three months ended July 31, 2013
	Chinese Medicine	Stevioside	Chinese Medicine	Stevioside
Qufu Shengwang Import and Export Trade Co., Ltd		27.4%	0	53.3%
Qingdao Runde Biological Technology Co.Ltd	0	26.6%	0	0
Zhonghua (Qingdao) Industrial Co., Ltd.	0	15.4%	0	0
Guangdong Tengjun Veterinary Medicine Co., Ltd	10.8%	0	11.7%	0
Total	10.8%	69.4%	11.7%	53.3%

Vendor concentrations table

	Net Purchases
	For the three months ended July 31, 2014		For the three months ended July 31, 2013
	Chinese Medicine	Stevioside	Chinese Medicine	Stevioside
Shandong Heze Zhongshun Pharmaceutical Co., Ltd	0	0	17.2%	0
Bozhou Weitao Pharmaceutical Co., Ltd	0	0	15.5%	0
Qufu Longheng Materials Co., Ltd	0	0	21.6%	0
Shandong Xiwang Sugar Industry Co., Ltd	14.3%	0	0	0
Gansu Fanzhi Biology Techonology Co.,Ltd	11.3%	0	23.1%	0
Qufu Electricity Corp.	13.6%	0	0	0
Jiangyin Suxin Dry Equipment Co., Ltd	13.6%	0	0	0
Gansu DunHuang Agriculture Products Co.,Ltd	0	0	0	15.1%
Jiuquan Deyizhi Ecological Argriculture Co.,Ltd	0	0	0	12.9%
Gansu Puhua Stevia Develop Co., Ltd	0	21.3%	0	0
Shandong Jinhuaxia Environment Engineering Co. Ltd.	0	0	0	26.2%
Mingguang Xingshi Stevia Corp.	0	31.8%	0	0
Ganzhou Julong High Tech Co., Ltd	0	18.3%	0	0
Total	52.8%	71.4%	77.4%	54.2%