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JEWETT-CAMERON TRADING COMPANY LTD. CONSOLIDATED BALANCE SHEETS (Prepared by Management) (Unaudited) (USD $)
Feb. 28, 2014
Aug. 31, 2013
Current assets    
Cash $ 5,816,854 $ 8,308,445
Accounts receivable, net of allowance of $Nil (August 31, 2013 - $Nil) 4,256,286 3,344,777
Inventory, net of allowance of $134,259 (August 31, 2013 - $134,259) 7,528,726 [1] 8,520,991 [1]
Note receivable   15,000
Prepaid expenses 2,088,834 587,609
Prepaid income taxes 492,032 270,423
Total current assets 20,182,732 21,047,245
Property, plant and equipment, net 2,213,436 [2] 2,241,950 [2]
Intangible assets, net 332,310 [3] 368,662 [3]
Total assets 22,728,478 23,657,857
Current liabilities    
Accounts payable 1,190,980 1,715,458
Litigation reserve 130,854 [4] 144,103 [4]
Accrued liabilities 765,638 1,149,882
Total current liabilities 2,087,472 3,009,443
Deferred tax liability 42,027 [5] 50,393 [5]
Total liabilities 2,129,499 3,059,836
Contingent liabilities and commitments    [6]    [6]
Stockholders' equity    
Capital stock Authorized 21,567,564 common shares, without par value 10,000,000 preferred shares, without par value. Issued 3,076,756 common shares (August 31, 2013 - 3,134,936) 1,451,791 [7] 1,479,246 [7]
Additional paid-in capital 600,804 600,804
Retained earnings 18,546,384 18,517,971
Total stockholders' equity 20,598,979 20,598,021
Total liabilities and stockholders' equity $ 22,728,478 $ 23,657,857
[1] Note 3
[2] Note 4
[3] Note 5
[4] Note 13a
[5] Note 6
[6] Note 13
[7] Note 8