Note 2 - Summary of Significant Accounting Policies: Basic and Diluted Earnings Per Share (Policies)

6 Months Ended

Oct. 31, 2016

Policies

Basic and Diluted Earnings Per Share

BASIC AND DILUTED EARNINGS PER SHARE

Pursuant to ASC Section 260-10-45, basic income (loss) per common share is computed by dividing income (loss) available to common shareholders by the weighted average number of shares of common stock outstanding for the periods presented. Diluted income (loss) per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that would then share in the income of ours, subject to anti-dilution limitations. The following table presents a reconciliation of basic and diluted net income per common share:

	Three Months Ended October 31,		Six Months Ended October 31,
Numerator:	2016	2015	2016	2015
Net loss attributable to Sunwin Stevia International, Inc.	$         (911,413)	$        (404,506)	$      (1,744,580)	$        (639,351)
Numerator for basic EPS, loss applicable to common stock holders	$         (911,413)	$        (404,506)	$      (1,744,580)	$        (639,351)
Denominator:
Denominator for basic earnings per share - weighted average number of common shares outstanding	182,066,546	174,823,021	182,066,546	174,929,285
Stock awards, options, and warrants	0	0	0	0
Denominator for diluted earnings per share - adjusted weighted average outstanding average number of common shares outstanding	182,066,546	174,823,021	182,066,546	174,929,285
Basic and diluted loss per common share:
Loss per share - basic and diluted	$              (0.005)	$             (0.002)	$              (0.010)	$             (0.004)