SUNWIN STEVIA INTERNATIONAL, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Oct. 31, 2016	Apr. 30, 2016
CURRENT ASSETS:
Cash and cash equivalents	$ 421,801	$ 900,071
Accounts receivable, net of allowance for doubtful accounts of $1,433,530 and $1,202,610, respectively	2,498,514	2,099,503
Accounts receivable - related party	3,069,485	3,632,876
Inventories, net	8,150,984	4,526,580
Prepaid expenses and other current assets	3,022,382	2,787,371
Total Current Assets	17,163,166	13,946,401
Investment in real estate held for resale		311,467
Property and equipment, net	8,816,211	9,154,077
Intangible assets, net	270,979	433,565
Land use rights, net	1,914,689	2,032,693
Other long-term asset	1,472,729	2,092,778
Total Assets	29,637,774	27,970,981
CURRENT LIABILITIES:
Accounts payable and accrued expenses	10,786,968	6,860,826
Deferred grant income	2,359,366	2,263,387
Due to related party	1,303,859	1,277,248
Total Current Liabilities	14,450,193	10,401,461
STOCKHOLDERS' EQUITY:
Common stock, $0.001 par value, 200,000,000 shares authorized; 199,632,803 and 199,632,803 shares issued and outstanding as of October 31, 2016 and April 30, 2016, respectively	199,633	199,633
Additional paid-in capital	37,681,279	37,681,279
Accumulated deficit	(26,959,112)	(25,214,532)
Accumulated other comprehensive income	4,265,781	4,903,140
Total Stockholders' Equity	15,187,581	17,569,520
Total Liabilities and Stockholders' Equity	$ 29,637,774	$ 27,970,981

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

- Definition

Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.