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SUNWIN STEVIA INTERNATIONAL, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)
Apr. 30, 2017
Apr. 30, 2016
CURRENT ASSETS:    
Cash and cash equivalents $ 51,116 $ 900,071
Accounts receivable, net of allowance for doubtful accounts of $1,182,632 and $1,202,610, respectively 2,243,621 2,099,503
Accounts receivable - related party 339,270 3,632,876
Inventories, net 8,816,473 4,526,580
Prepaid expenses and other current assets 4,729,865 2,787,371
Total Current Assets 16,180,345 13,946,401
Investment in real estate held for resale   311,467
Property and equipment, net 8,241,197 9,154,077
Intangible assets, net 108,390 433,565
Land use rights, net 1,855,055 2,032,693
Other long-term asset 856,878 2,092,778
Total Assets 27,241,865 27,970,981
CURRENT LIABILITIES:    
Accounts payable and accrued expenses 7,036,471 6,860,826
Short-term Loan 4,366,389 2,133,609
Due to related party 125,312 1,407,026
Total Current Liabilities 11,528,172 10,401,461
Long-term loans 2,900,484  
Total Liabilities 14,428,656 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 April 30, 2017 and 2016, respectively 199,633 199,633
Additional paid-in capital 37,681,279 37,681,279
Accumulated deficit (29,112,556) (25,214,532)
Accumulated other comprehensive income 4,044,853 4,903,140
Total Stockholders' Equity 12,813,209 17,569,520
Total Liabilities and Stockholders' Equity $ 27,241,865 $ 27,970,981