SUNWIN STEVIA INTERNATIONAL, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	9 Months Ended
Jan. 31, 2018	Jan. 31, 2017
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (3,821,910)	$ (2,650,264)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation expense	1,054,856	992,590
Amortization of intangible assets	108,390	243,880
Amortization of land use right	39,736	39,398
Loss on disposition of property and equipment	285,150	40,543
Allowance for doubtful accounts		55,145
Recovery of bad debt reserve	(216,910)
Stock issued for employee compensation	920,001	920,001
Stock issued for services		108,750
Loss from sales of real estate investment held for resale		2,410
Changes in operating assets and liabilities:
Accounts receivable and notes receivable	(261,918)	(877,513)
Accounts receivable - related party	(1,988,620)	(47,363)
Inventories	(2,301,254)	(3,324,235)
Prepaid expenses and other current assets	1,715,157	(304,584)
Accounts payable and accrued expenses	2,062,513	3,968,486
Taxes payable	(37,968)	(144,194)
NET CASH USED IN OPERATING ACTIVITIES	(2,442,777)	(976,950)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment	(707,890)	(750,583)
Proceeds from disposal of equipment	1,505
Proceeds from disposal of real estate investment		297,513
NET CASH USED IN INVESTING ACTIVITIES	(706,385)	(453,070)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from loans	1,665,342	909,302
Repayment of short-term loan	(375,077)
Advance due from related party	5,068,601	2,595,313
Repayment of related party advances	(3,251,990)	(2,768,284)
NET CASH USED IN FINANCING ACTIVITIES	3,106,876	736,331
EFFECT OF EXCHANGE RATE ON CASH	142,299	(36,379)
NET CHANGE IN CASH	100,013	(730,068)
Cash	51,116	900,071
Cash	151,129	170,003
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION:
Cash paid for income taxes		1,859
Cash paid for interest	38,484	96,320
NON-CASH INVESTING AND FINANCING ACTIVITIES
Property and equipments acquired on credit as payable	28,024	$ 451,786
Accrued interests enrolled into debts	$ 132,747

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The expense charged against earnings for the periodic recognition of capitalized leases. This element may apply to energy companies that lease mineral producing properties and to other enterprises that capitalize property, plant, or equipment obtained through capital leases.

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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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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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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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