XML 52 R6.htm IDEA: XBRL DOCUMENT v2.4.0.8
JEWETT-CAMERON TRADING COMPANY LTD. CONSOLIDATED STATEMENTS OF CASH FLOWS (Expressed in U.S. Dollars) (Prepared by Management) (Unaudited) (USD $)
3 Months Ended 9 Months Ended
May 31, 2013
May 31, 2012
May 31, 2013
May 31, 2012
CASH FLOWS FROM OPERATING ACTIVITIES        
Depreciation and amortization $ 66,735 $ 61,279 $ 188,431 $ 186,773
Gain on sale of property, plant and equipment     (353,852)  
Deferred income tax expense 594 495 152,017 2,052
Interest income on litigation (6,734)   (19,982)  
Changes in non-cash working capital items:        
(Increase) decrease in accounts receivable 2,474,524 (1,219,911) (1,727,858) (1,276,868)
Decrease in inventory 1,017,381 1,484,917 2,410,477 817,143
(Increase) decrease in note receivable (15,000)   5,000 (20,000)
Increase in prepaid expenses (459,525) (506,245) (1,501,480) (859,629)
(Increase) decrease in prepaid income taxes 128,084   (125,868) 682,527
Decrease in accounts payable and accrued liabilities (835,443) (16,511) (1,131,569) (1,035,089)
Increase (decrease) in accrued income taxes   (24,188) (37,203) 204,170
Net cash provided by operating activities 3,389,180 716,926 148,054 989,976
CASH FLOWS FROM INVESTING ACTIVITIES        
Purchase of property, plant and equipment (52,889) (5,675) (183,679) (36,206)
Purchase of intangible assets and other       (13,050)
Proceeds from sale of property, plant and equipment     410,000  
Net cash provided by (used in) investing activities (52,889) (5,675) 226,321 (49,256)
CASH FLOWS FROM FINANCING ACTIVITIES        
Redemption of common stock   (382,510) (4,884) (3,075,559)
Net cash used in financing activities   (382,510) (4,884) (3,075,559)
Net increase (decrease) in cash 3,336,291 328,741 369,491 (2,134,839)
Cash, beginning of period 4,342,588 4,310,547 7,309,388 6,774,127
Cash, end of period $ 7,678,879 $ 4,639,288 $ 7,678,879 $ 4,639,288