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SUNWIN STEVIA INTERNATIONAL, INC. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) (USD $)
3 Months Ended
Jul. 31, 2014
Jul. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net loss $ (504,204) $ (585,374)
Adjustments to reconcile net loss to net cash used in operating activities:    
Depreciation expense 610,792 450,085
Amortization of intangible assets 81,294 81,294
Amortization of land use right 14,326 14,286
Realized comprehensive loss 0 1,535
Allowance for doubtful accounts 0 149,560
Changes in operating assets and liabilities:    
Accounts receivable 972,007 (137)
Accounts receivable - related party 72,314 (86,480)
Inventories (229,641) (29,965)
Prepaid expenses and other current assets 167,718 (232,342)
Accounts payable and accrued expenses (549,785) 245,289
Deferred grant income (94,660) 0
Taxes payable (2,397) 55,374
NET CASH PROVIDED BY OPERATING ACTIVITIES 537,764 63,125
CASH FLOWS FROM INVESTING ACTIVITIES:    
Purchases of property and equipment (471,605) (16,495)
Proceeds from loan receivable 0 35,000
NET CASH (USED IN) PROVIDED BY INVESTING ACTIVITIES (471,605) 18,505
CASH FLOWS FROM FINANCING ACTIVITIES:    
Advances due to related party 91,377 0
Repayment of related party advances (64,813) (175,327)
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES 26,564 (175,327)
EFFECT OF EXCHANGE RATE ON CASH (1,016) 412
NET INCREASE (DECREASE) IN CASH 91,707 (93,285)
Cash 1,195,563 517,106
Cash 1,287,270 423,821
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION:    
Cash paid for income taxes 2,696 0
Cash paid for interest $ 63,517 $ 0