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Note 13 - Variable Interest Entities ("vies"): Schedule of Consolidated VIEs (Details) - USD ($)	3 Months Ended
	Jul. 31, 2016	Jul. 31, 2015	Apr. 30, 2016	Apr. 30, 2015
Assets
Cash and cash equivalents	$ 301,907	$ 834,125	$ 345,315	$ 603,100
Other receivables and deposits	203,968		264,982
Property, plant and equipment, net	1,033,913		1,014,560
Intangible asset, net	1,565,114		1,609,841
Liabilities
Accounts payable	568,694		776,356
Total liabilities	5,469,428		5,724,661
Revenue	790,053	2,506,918
Other income and gains	1,277	14,488
Service costs	(459,505)	(1,950,230)
Personnel cost	(127,139)	(159,863)
Depreciation expense	(44,268)	(156,424)
Amortization expense	(39,148)	(40,126)
Administrative and other expenses	(203,052)	(199,393)
Provision for income taxes	49,440	21,662
Variable Interest Entity, Primary Beneficiary, Aggregated Disclosure
Assets
Cash and cash equivalents	22,571		161,340
Accounts receivable	634,182		640,656
Other receivables and deposits	46,086		185,144
Property, plant and equipment, net	479,920		413,072
Intangible asset, net	361,940		381,670
Total assets assets (not include amount due from intra-group companies)	1,544,699		1,781,882
Liabilities
Deferred income	972,557		1,145,770
Accounts payable	547,752		755,461
Accrued Liabilities and Other Liabilities	2,095,722		2,081,052
Taxes payables	73,443		18,332
Total liabilities	3,689,474		$ 4,000,615
Revenue	755,007	1,683,697
Other income and gains	151	(12,028)
Service costs	(459,397)	(1,950,100)
Personnel cost	(58,570)	(93,417)
Depreciation expense	(9,801)	(73,168)
Amortization expense	(11,397)	(12,343)
Administrative and other expenses	(123,744)	(109,646)
Income before provision for income taxes (Not including service costs payable to other intra-group companies)	92,249	(567,005)
Provision for income taxes	(48,167)	(19,931)
Net Income/(loss)	$ 44,082	$ (586,936)

Carrying value as of the balance sheet date 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. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

REDtone Asia Inc 10-Q