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

9 Months Ended

Jan. 31, 2018

Policies

Basic and Diluted Earnings Per Share

BASIC AND DILUTED EARNINGS PER SHARE

Pursuant to ASC Section 260-10-45, basic loss per common share is computed by dividing loss available to common shareholders by the weighted average number of shares of common stock outstanding for the periods presented. Diluted 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 January 31,		Nine Months Ended January 31,
Numerator:	2018	2017	2018	2017
Net loss attributable to Sunwin Stevia International, Inc.	$        (872,810)	$         (905,684)	$      (3,821,910)	$      (2,650,264)
Numerator for basic EPS, loss applicable to common stock holders	$        (872,810)	$         (905,684)	$      (3,821,910)	$      (2,650,264)
Denominator:
Denominator for basic earnings per share - weighted average number of common shares outstanding	199,632,803	182,066,546	199,632,803	182,066,546
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	199,632,803	182,066,546	199,632,803	182,066,546
Basic and diluted loss per common share:
Loss per share - basic and diluted	$               (0.00)	$                (0.00)	$                (0.02)	$                (0.01)