SUNWIN STEVIA INTERNATIONAL, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Jul. 31, 2017	Apr. 30, 2017
CURRENT ASSETS:
Cash and cash equivalents	$ 676,927	$ 51,116
Accounts receivable, net of allowance for doubtful accounts of $1,253,697 and $1,182,632, respectively	2,657,917	2,243,621
Accounts receivable - related party	569,485	339,270
Inventories, net	9,972,601	8,816,473
Prepaid expenses and other current assets	2,362,924	4,729,865
Due from related party	487,734
Total Current Assets	16,727,588	16,180,345
Property and equipment, net	8,189,166	8,241,197
Intangible assets, net	27,096	108,390
Land use rights, net	1,888,901	1,855,055
Other long-term asset	553,733	856,878
Total Assets	27,386,484	27,241,865
CURRENT LIABILITIES:
Accounts payable and accrued expenses	7,666,375	7,036,471
Short-term loans	4,475,229	4,366,389
Due to related parties	283,343	125,312
Total Current Liabilities	12,424,947	11,528,172
Long-term loans	2,972,784	2,900,484
Total Liabilities	15,397,731	14,428,656
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 July 31, 2017 and April 30, 2017, respectively	199,633	199,633
Additional paid-in capital	37,681,279	37,681,279
Accumulated deficit	(30,219,984)	(29,112,556)
Accumulated other comprehensive income	4,327,825	4,044,853
Total Stockholders' Equity	11,988,753	12,813,209
Total Liabilities and Stockholders' Equity	$ 27,386,484	$ 27,241,865

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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Namespace Prefix:	us-gaap_
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.