v3.21.2

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Jul. 31, 2021	Apr. 30, 2021
CURRENT ASSETS:
Cash and cash equivalents	$ 670,432	$ 1,565,829
Accounts receivable, net	2,037,930	1,693,801
Accounts receivable - related party	6,954,986	5,999,791
Inventories, net	11,947,698	12,930,461
Prepaid expenses and other current assets	2,089,381	661,882
Total Current Assets	23,700,427	22,851,764
Property and equipment, net	8,464,702	9,217,115
Land use rights, net	2,035,819	0
Total Assets	34,200,948	32,068,879
CURRENT LIABILITIES:
Accounts payable and accrued expenses	11,021,663	11,141,408
Short-term loans	4,149,493	2,955,304
Due to related parties	11,641,345	9,843,636
Total Current Liabilities	26,812,501	23,940,348
Total Liabilities	26,812,501	23,940,348
Commitments and Contingencies	0	0
STOCKHOLDERS' EQUITY:
Preferred stock, $0.001 par value; 1,000,000 shares authorized; no shares issued and outstanding	0	0
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, 2021 and April 30, 2021, respectively	199,633	199,633
Additional paid-in capital	47,732,350	47,732,350
Accumulated deficit	(43,817,401)	(43,357,208)
Accumulated other comprehensive income	5,199,853	5,193,512
Total Sunwin Stevia International, Inc. Stockholders' Equity	9,314,435	9,768,287
Noncontrolling interest	(1,925,988)	(1,639,756)
Total Stockholders' Equity	7,388,447	8,128,531
Total Liabilities and Stockholders' Equity	$ 34,200,948	$ 32,068,879

Amount, after allowance, receivable from customers, clients, or other third-parties, and receivables classified as other due within one year or the normal operating cycle, if longer.

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SUNWIN STEVIA INTERNATIONAL, INC. 10-Q