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JEWETT-CAMERON TRADING COMPANY LTD. CONSOLIDATED STATEMENTS OF CASH FLOWS (Prepared by Management) (Unaudited) (USD $)
3 Months Ended
Nov. 30, 2013
Nov. 30, 2012
CASH FLOWS FROM OPERATING ACTIVITIES    
Net income $ 332,579 $ 480,746
Depreciation and amortization 70,019 57,494
Gain on sale of equipment (4,109)  
Deferred income taxes (4,564) 14,323
Interest income on litigation (6,661) (6,661)
Changes in non-cash working capital items:    
Decrease in accounts receivable 1,107,043 426,020
Decrease in inventory 146,240 1,324,365
Decrease in note receivable 15,000 20,000
Decrease in prepaid income taxes 226,679  
Increase in prepaid expenses (295,563) (1,579,612)
Decrease in accounts payable and accrued liabilities (1,745,918) (971,229)
Increase in accrued income taxes   293,754
Net cash provided (used) by operating activities (159,255) 59,200
CASH FLOWS FROM INVESTING ACTIVITIES    
Purchase of property, plant and equipment (57,918) (112,133)
Proceeds from sale of equipment 4,800  
Net cash used in investing activities (53,118) (112,133)
Net decrease in cash (212,373) (52,933)
Cash, beginning of period 8,308,445 7,309,388
Cash, end of period $ 8,096,072 [1] $ 7,256,455 [1]
[1] Supplemental disclosure with respect to cash flows Note 16.