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SUNWIN STEVIA INTERNATIONAL, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)
Jul. 31, 2018
Apr. 30, 2018
CURRENT ASSETS:    
Cash and cash equivalents $ 257,581 $ 1,100,748
Accounts receivable, net of allowance for doubtful accounts of $178,037 and $191,865, respectively 2,803,085 3,513,530
Accounts receivable - related party 2,586,722 2,576,944
Inventories, net 12,345,568 12,564,571
Prepaid expenses and other current assets 3,980,889 2,284,379
Total Current Assets 21,973,845 22,040,172
Property and equipment, net 8,998,453 9,052,886
Land use rights, net 1,807,984 1,964,606
Other long-term asset 142,640 153,720
Total Assets 32,922,922 33,211,384
CURRENT LIABILITIES:    
Accounts payable and accrued expenses 9,317,314 11,660,004
Short-term Loan 7,469,891 8,302,489
Due to related party 2,579,532 2,559,216
Total Current Liabilities 19,366,737 22,521,709
Long-term loans 6,381,920 1,687,857
Total Liabilities 25,748,657 24,209,566
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 July 31, 2018 and April 30, 2018, respectively 199,633 199,633
Additional paid-in capital 37,681,279 37,681,279
Accumulated deficit (35,017,688) (33,827,351)
Accumulated other comprehensive income 4,311,041 4,948,257
Total Stockholders' Equity 7,174,265 9,001,818
Total Liabilities and Stockholders' Equity $ 32,922,922 $ 33,211,384