SUNWIN STEVIA INTERNATIONAL, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	6 Months Ended
Oct. 31, 2017	Oct. 31, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (3,039,150)	$ (1,744,580)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation expense	733,978	659,876
Amortization of intangible assets	108,390	162,586
Amortization of land use right	26,265	26,586
Loss on disposition of property and equipment	282,720	3,579
Allowance for doubtful accounts	38,702	290,275
Recovery of bad debt reserve	(173,162)	0
Stock issued for employee compensation	613,334	613,334
Stock issued for services		72,500
Loss from sales of real estate investment held for resale		2,410
Changes in operating assets and liabilities:
Accounts receivable and notes receivable	(376,356)	(747,648)
Accounts receivable - related party	25,844	409,473
Inventories	(976,695)	(3,903,287)
Prepaid expenses and other current assets	1,971,042	(417,665)
Accounts payable and accrued expenses	(236,209)	4,136,173
Taxes payable	(1,114)	(139,238)
NET CASH USED IN OPERATING ACTIVITIES	(1,002,411)	(575,626)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment	(220,999)	(449,166)
Proceeds from disposal of equipment	1,492
Proceeds from disposal of real estate investment		301,159
NET CASH USED IN INVESTING ACTIVITIES	(219,507)	(148,007)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from loans	1,622,884	200,873
Repayment of short-term loan	(371,880)
Advance due from related party	4,247,021	2,035,881
Repayment of related party advances	(3,474,678)	(1,961,565)
NET CASH USED IN FINANCING ACTIVITIES	2,023,347	275,189
EFFECT OF EXCHANGE RATE ON CASH	136,277	(29,826)
NET CHANGE IN CASH	937,706	(478,270)
Cash	51,116	900,071
Cash	988,822	421,801
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION:
Cash paid for income taxes		1,882
Cash paid for interest	38,156	58,113
NON-CASH INVESTING AND FINANCING ACTIVITIES
Property and equipments acquired on credit as payable	260,933	$ 312,482
Accrued interests enrolled into debts	$ 122,096

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Amount of increase (decrease) in cash. Cash is the amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Includes effect from exchange rate changes.

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The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.

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Amount of effect of exchange rate changes on cash balances held in foreign currencies. Excludes cash equivalents.

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Amount of gain (loss) on sale or disposal of assets, including but not limited to property plant and equipment, intangible assets and equity in securities of subsidiaries or equity method investee.

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The net realized gain (loss) on investments sold during the period, not including gains (losses) on securities separately or otherwise categorized as trading, available-for-sale, or held-to-maturity, which, for cash flow reporting, is a component of proceeds from investing activities.

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The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income.

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The increase (decrease) during the reporting period of the sum of amounts due within one year (or one business cycle) from customers for the credit sale of goods and services; and from note holders for outstanding loans.

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The increase (decrease) during the reporting period in the aggregate amount 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.

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The increase (decrease) during the reporting period in the amount due to the reporting entity for good and services provided to the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management, an entity and its principal owners, management, member of their immediate families, affiliates, or other parties with the ability to exert significant influence.

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The increase (decrease) during the reporting period of all taxes owed but not paid, including income, property and other taxes.

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The increase (decrease) during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities.

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The increase (decrease) during the reporting period in the amount of outstanding money paid in advance for goods or services that bring economic benefits for future periods.

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Amount of cash paid for interest. Includes, but is not limited to, payment to settle zero-coupon bond attributable to accreted interest of debt discount and debt instrument with insignificant coupon interest rate in relation to effective interest rate of borrowing attributable to accreted interest of debt discount.

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The difference between the carrying value and the sale price of an investment. A loss would be recognized when the sale price of the investment is less than the carrying value of the investment. This element refers to the Loss included in earnings and not to the cash proceeds of the sale.

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Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.

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Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.

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Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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Cash received from principal payments made on loans related to operating activities.

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Amount of acquisition of long-lived, physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.

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Amount of divestiture of long-lived, physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.

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The cash outflow during the period from the repayment of aggregate short-term and long-term debt. Excludes payment of capital lease obligations.

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The cash outflow for the payment of a long-term borrowing made from a related party where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Payments for Advances from Affiliates.

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Value of stock issued in lieu of cash for services contributed to the entity. Value of the stock issued includes, but is not limited to, services contributed by vendors and founders.

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Value of stock (or other type of equity) issued during the period as a result of any equity-based compensation plan other than an employee stock ownership plan (ESOP), net of stock value of such awards forfeited. Stock issued could result from the issuance of restricted stock, the exercise of stock options, stock issued under employee stock purchase plans, and/or other employee benefit plans.

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