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JEWETT-CAMERON TRADING COMPANY LTD. CONSOLIDATED STATEMENTS OF CASH FLOWS (Prepared by Management) (Unaudited) (USD $)
3 Months Ended 6 Months Ended
Feb. 28, 2014
Feb. 28, 2013
Feb. 28, 2014
Feb. 28, 2013
CASH FLOWS FROM OPERATING ACTIVITIES        
Net income $ 237,398 $ 790,631 $ 569,977 $ 1,271,377
Items not involving an outlay of cash:        
Depreciation and amortization 69,531 64,202 139,550 121,696
Gain on sale of property, plant and equipment   (353,852) (4,109) (353,852)
Deferred income taxes (3,802) 137,100 (8,366) 151,423
Interest income on litigation (6,588) (6,588) (13,249) (13,249)
Changes in non-cash working capital items:        
Increase in accounts receivable (2,018,552) (4,628,402) (911,509) (4,202,382)
Decrease in inventory 846,025 68,731 992,265 1,393,096
Decrease in note receivable     15,000 20,000
(Increase) decrease in prepaid expenses (1,205,662) 537,657 (1,501,225) (1,041,955)
Increase in prepaid income taxes (448,288) (253,952) (221,609) (253,952)
Increase (decrease) in accounts payable and accrued liabilities 837,196 675,104 (908,722) (296,125)
Decrease in accrued income taxes   (330,957)   (37,203)
Net cash used in operating activities (1,692,742) (3,300,326) (1,851,997) (3,241,126)
CASH FLOWS FROM INVESTING ACTIVITIES        
Purchase of property, plant and equipment (17,457) (18,657) (75,375) (130,790)
Proceeds from sale of property, plant and equipment   410,000 4,800 410,000
Net cash provided by (used in) investing activities (17,457) 391,343 (70,575) 279,210
CASH FLOWS FROM FINANCING ACTIVITIES        
Redemption of common stock (569,019) (4,884) (569,019) (4,884)
Net cash used in financing activities (569,019) (4,884) (569,019) (4,884)
Net decrease in cash (2,279,218) (2,913,867) (2,491,591) (2,966,800)
Cash, beginning of period 8,096,072 7,256,455 8,308,445 7,309,388
Cash, end of period $ 5,816,854 [1] $ 4,342,588 [1] $ 5,816,854 [1] $ 4,342,588 [1]
[1] Supplemental disclosure with respect to cash flows Note 16.