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SUNWIN STEVIA INTERNATIONAL, INC. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)
12 Months Ended
Apr. 30, 2015
Apr. 30, 2014
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net loss $ (4,522,139) $ (3,065,821)
Adjustments to reconcile net loss to net cash used in operating activities    
Depreciation expense 2,032,240 1,781,938
Amortization of intangible assets 325,175 325,175
Amortization of land use right 57,494 57,469
Loss on disposition of property and equipment 1,651,881  
Allowance for doubtful accounts 111,876 166,332
Recovery of bad debts reserves (62,755)  
Non - cash employees' compensation / bonus 1,684,122  
Gain from transferred of investment in real estate held for resale as employees' compensation / bonus (42,989)  
Changes in operating assets and liabilities:    
Accounts receivable and notes receivable 1,334,060 (555,780)
Accounts receivable - related party (2,770,733) 297,241
Inventories (1,976,823) 1,721,277
Prepaid expenses and other current assets 529,068 (42,443)
Accounts payable and accrued expenses 1,536,101 (193,443)
Deferred grant income (340,094) 632,875
Taxes payable 73,752 177,560
NET CASH USED IN OPERATING ACTIVITIES (379,764) 1,302,380
CASH FLOWS FROM INVESTING ACTIVITIES:    
Purchases of property and equipment (359,758) (851,624)
Proceeds from loan receivable   43,614
NET CASH USED IN INVESTING ACTIVITIES (359,758) 808,010
CASH FLOWS FROM FINANCING ACTIVITIES:    
Proceeds Short-term loan (814,054)  
Advance to related party 905,738 2,454,872
Repayment of related party advances (311,334) (2,348,345)
NET CASH PROVIDED BY FINANCING ACTIVITIES (219,650) 106,527
EFFECT OF EXCHANGE RATE ON CASH 5,576 77,560
NET CHANGE IN CASH (953,596) 678,457
Cash 1,195,563 517,106
Cash 241,967 1,195,563
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION:    
Cash paid for income taxes 24,781  
Cash paid for interest 284,940 $ 120,144
NON-CASH INVESTING AND FINANCING ACTIVITIES:    
Property and equipments acquired on credit as payable $ 310,611