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SUNWIN STEVIA INTERNATIONAL, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)
Apr. 30, 2018
Apr. 30, 2017
CURRENT ASSETS:    
Cash and cash equivalents $ 1,100,748 $ 51,116
Accounts receivable, net of allowance for doubtful accounts of $191,865 and $1,182,632, respectively 3,513,530 2,243,621
Accounts receivable - related party 2,576,944 339,270
Inventories, net 12,564,571 8,816,473
Prepaid expenses and other current assets 2,284,379 4,729,865
Total Current Assets 22,040,172 16,180,345
Property and equipment, net 9,052,886 8,241,197
Intangible assets, net   108,390
Land use rights, net 1,964,606 1,855,055
Other long-term asset 153,720 856,878
Total Assets 33,211,384 27,241,865
CURRENT LIABILITIES:    
Accounts payable and accrued expenses 11,660,004 7,036,471
Short-term Loan 8,302,489 4,366,389
Due to related party 2,559,216 125,312
Total Current Liabilities 22,521,709 11,528,172
Long-term loans 1,687,857 2,900,484
Total Liabilities 24,209,566 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 April 30, 2018 and 2017, respectively 199,633 199,633
Additional paid-in capital 37,681,279 37,681,279
Accumulated deficit (33,827,351) (29,112,556)
Accumulated other comprehensive income 4,948,257 4,044,853
Total Stockholders' Equity 9,001,818 12,813,209
Total Liabilities and Stockholders' Equity $ 33,211,384 $ 27,241,865