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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)
3 Months Ended
Jul. 31, 2014
Jul. 31, 2013
OPERATING ACTIVITIES :    
Consolidated net loss from continuing operations $ (3,234,475) $ (6,211,278)
Less: net income (loss) attributable to noncontrolling interests (49,020) 21,744
Net loss attributable to WPCS (3,185,455) (6,211,278)
Consolidated net income from discontinued operations 947,757 339,952
Adjustments to reconcile consolidated net (loss) income to net cash provided by (used in) operating activities:    
Depreciation and amortization 442,545 200,348
Amortization of notes discount 853,417 1,032,741
make-whole amount 1,889,716 0
Gain on sale of Australia operations (798,896) 0
Stock-based compensation 0 21,371
Change in the fair value of derivative liabilities 0 3,041,905
Provision for doubtful accounts 0 (2,465)
Amortization of debt issuance costs 0 40,549
Gain on sale of fixed assets 0 (3,892)
Changes in operating assets and liabilities:    
Restricted cash 0 1,213,424
Accounts receivable (1,837,261) (507,627)
Costs and estimated earnings in excess of billings on uncompleted contracts (169,500) (160,805)
Deferred contract costs (53,538) 38,001
Current assets held for sale 1,028,874 (1,477,022)
Prepaid expenses and other current assets (60,539) (99,851)
Other assets 15,825 (22,751)
Other assets held for sale 179,591 83,887
Income taxes payable (21,124) 19,342
Accounts payable and accrued expenses 2,011,957 342,451
Current liabilities held for sale (470,668) 974,020
Accrued severance expense (1,218,750) 1,462,500
Billings in excess of costs and estimated earnings on uncompleted contracts (182,441) (155,594)
Deferred revenue 0 162,930
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES (628,490) 332,136
INVESTING ACTIVITIES:    
Acquisition of property and equipment, net (159,384) 0
Addition on acquisition of BTX software (833) 0
NET CASH (USED IN) PROVIDED BY INVESTING ACTIVITIES (160,217) 0
FINANCING ACTIVITIES:    
Borrowings (repayments) under loans payable, net 10,559 (14,791)
Repayments under other payable 0 (157,000)
Dividend paid on preferred stock (72,034) 0
NET CASH USED IN FINANCING ACTIVITIES (61,475) (171,791)
Effect of exchange rate changes on cash (7,939) (59,063)
NET DECREASE IN CASH AND CASH EQUIVALENTS (858,121) 101,282
CASH AND CASH EQUIVALENTS, BEGINNING OF THE PERIOD 2,177,070 1,410,223
CASH AND CASH EQUIVALENTS, END OF THE PERIOD 1,318,949 1,511,505
SCHEDULE OF NON-CASH INVESTING AND FINANCING ACTIVITIES:    
Declaration on preferred dividend payable 74,487 0
Settlement of severance obligation and sale of Australia $ 970,000 $ 0