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JEWETT-CAMERON TRADING COMPANY LTD. CONSOLIDATED STATEMENTS OF CASH FLOWS (Expressed in U.S. Dollars) (Prepared by Management) (Unaudited) (USD $)
3 Months Ended 6 Months Ended
Feb. 28, 2013
Feb. 29, 2012
Feb. 28, 2013
Feb. 29, 2012
CASH FLOWS FROM OPERATING ACTIVITIES        
Net income $ 790,631 $ 1,287,774 $ 1,271,377 $ 1,351,807
Depreciation and amortization 64,202 64,297 121,696 125,495
Gain on sale of property, plant and equipment (353,852)   (353,852)  
Deferred income taxes 137,100 805 151,423 1,557
Interest income on litigation (6,588)   (13,249)  
Changes in non-cash working capital items:        
Increase in accounts receivable (4,628,402) (1,101,553) (4,202,382) (56,957)
(Increase) decrease in inventory 68,731 2,009,567 1,393,096 (667,774)
(Increase) decrease in note receivable   (20,000) 20,000 (20,000)
(Increase) decrease in prepaid expenses 537,657 (352,902) (1,041,955) (353,385)
(Increase) decrease in prepaid income taxes (253,952) 600,580 (253,952) 682,527
Increase (decrease) in accounts payable and accrued liabilities 675,104 (1,527,732) (296,125) (1,018,578)
Increase (decrease) in accrued income taxes (330,957) 228,358 (37,203) 228,358
Net cash provided by (used in) operating activities (3,300,326) 1,189,194 (3,241,126) 273,050
CASH FLOWS FROM INVESTING ACTIVITIES        
Purchase of property, plant and equipment (18,657) (17,718) (130,790) (30,531)
Purchase of intangible assets and other   (8,500)   (13,050)
Proceeds from sale of property, plant and Equipment 410,000   410,000  
Net cash provided by (used in) investing activities 391,343 (26,218) 279,210 (43,581)
CASH FLOWS FROM FINANCING ACTIVITIES        
Redemption of common stock (4,884) (2,238,929) (4,884) (2,693,049)
Net cash used in financing activities (4,884) (2,238,929) (4,884) (2,693,049)
Net decrease in cash (2,913,867) (1,075,953) (2,966,800) (2,463,580)
Cash, beginning of period 7,256,455 5,386,500 7,309,388 6,774,127
Cash, end of period $ 4,342,588 [1] $ 4,310,547 [1] $ 4,342,588 [1] $ 4,310,547 [1]
[1] Supplemental disclosure with respect to cash flows, see note 15