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SUNWIN STEVIA INTERNATIONAL, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)
Oct. 31, 2017
Apr. 30, 2017
CURRENT ASSETS:    
Cash and cash equivalents $ 988,822 $ 51,116
Accounts receivable, net of allowance for doubtful accounts of $1,093,388 and $1,182,632, respectively 2,753,315 2,243,621
Accounts receivable - related party 326,572 339,270
Inventories, net 10,157,436 8,816,473
Prepaid expenses and other current assets 2,968,579 4,729,865
Total Current Assets 17,194,724 16,180,345
Property and equipment, net 8,048,661 8,241,197
Intangible assets, net   108,390
Land use rights, net 1,903,412 1,855,055
Other long-term asset 249,168 856,878
Total Assets 27,395,965 27,241,865
CURRENT LIABILITIES:    
Accounts payable and accrued expenses 7,340,410 7,036,471
Short-term loans 4,318,601 4,366,389
Due to related party 897,458 125,312
Total Current Liabilities 12,556,469 11,528,172
Long-term loans 4,629,420 2,900,484
Total Liabilities 17,185,889 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 October 31, 2017 and April 30, 2017, respectively 199,633 199,633
Additional paid-in capital 37,681,279 37,681,279
Accumulated deficit (32,151,706) (29,112,556)
Accumulated other comprehensive income 4,480,870 4,044,853
Total Stockholders' Equity 10,210,076 12,813,209
Total Liabilities and Stockholders' Equity $ 27,395,965 $ 27,241,865